Case 1:05-cv-00296-FMA
I _ ' " I
Document 38-5
of the Treasury
Filed 11/28/2005
Servk:e
£
Page 1 of 18
I
Department
- Interna.I Revenue
_' 1040X _ev. November2000)
'our fb'st name
L
Incl In(Ual
Amended U.S. See separate Inst_uctions. Tax Return Individual Income ·
2 0 0 _ , or fiscal year ended
Last
I
Your soc_l
0MBNo ts,s-00gl
_ numnber
This return Is for calendar year · L P
·
name
JOSEPH
J
IT._UE _
Last name
3---------Sp---------------rity number
EARO if iolnt a return, spouse's name andimtlal f_st S
E T VIRGINIA
i_ Ho------ ------ ----
B.
- ---- ---- --
TIGUE
-- -- ------- - ---s not delivered to your home Apt. no.
3---------Phone number
P E 4--I
N T A B C
---------TX
--For PaperworkReduction Act
Ci--- ------- --------- -------- ------- - --- - -- ----- - - - ouhavea foreignaddress,seepage2 of the instructions.
COLLEYVILLE,
76034
No,ce.=eepame.
· [] Yes [] [] No
If the name or address shown above is different from that shown on the original return, check here ...................................... Has the original return been changed or audited by the IRS or have you been notified that it will be? ............................ Filing status. Be sure to complete this line. Note: You cannot change from joint to separate returns after the due date. On original return ·
On this return ·
[] []
Single Single
[] []
Married(dlngJolntreturn Married filing Joint return
[] []
Marrledtttlngseparatereturn Married hhng separate return
["] r]
Head Head
of household of household"
[] []
Qualifylngwldow(er) Ouahfylng wldow(er)
* If the quatif./in personis a childbutnot yourdependent, 9 seepage2.
Use Part II on the Back to Explain any Changes _m Income and DeducUons (see pages 2-6) A.C¢1_1 amount or aspreviously
adjusted
B. Net changeamountof Increase
or (decrease) -
c. Correct
amount
(seepage2)
explainInpart II
justedgrossincome(seepage3) ............................
ized deductions or standard deduction (see page 3) ............ · 7o,'_._jTubtract line 2 from line I .................................... "_v_ Exemptions. 5 L TA _: L I 6 7 8 If changing, fill in Parts I and II on the back ............. 4 from line 3 ....................... T_-Z_BLE Taxable income. Subtractline
1
2 3 4 5 6 7 _ 9 10
-1.
132,736
-521,
097
-1,
653,833
-i,132,736
4 6 _4 1 7 -567,514 5 f 60 0
4 6 r4 1 7 -1,700,250 5 _6 0 0 -1_ 705 r 850 7,7 1 0
-1_,
132
r 736
-573
t 114 7,7 1 0
Tax (see page 4). Method used in col. C TAX Credits (see page 4) ........................................ Sub,act
_ine 7 from line 6. Enter the result but not less than zero ......
7,
7 1 0
7,
7 1 0
T = 90thertaxes(seepage4) ..................................... Y 10 Totaltax. Add lines and 9 .................................... 8 111 p M N s 12 14 15 16 17 18
141 7 _ 851
141 7 _ 851
Federal Income tax withheld and excess s_._L_e_u_ity, a,nd ,_R'F,_.,,,_ tax withheld. If changing, see page 5 .... l_EJ._._._ _Wl_._I_ _ _J_.. 11 Esbmated tax payments_, mcludm 9 amt apphed_.om., prlor year's retur .,. 12 ,,-
2 3,
3 4 3
2 3,
3 4 3
arned oed t ...........!..V<:t C3' ,ncome 2..003 -t
child tax credit from Form 8812_;___ ............. i
Additional
14
Credits from Form 2439 or Form 4136...._i_._._ -_._0L _" _'_'_t "" 15 Amount prod with request f_ extension of time to file (see page 5) ........................................... Amount of tax paid with original return plus additional tax paid after it was filed ................................. Total payments. Add lines 11 through 17 in column C ................................................. Refund or Amount You O_e Overpayment, Sub,act if any, as shown on original return or as previously adjp__ ,i ..... ,.-.,-,,,--_, .......... ,,-,,,-_, _ --__-----_" 'U_" IV -_'_r_. ............... _...
16 17 18
2 3 _3 4 3
2 3 r 3 4 3
19 20 21 22 23 24
line 19 from line 18 (see page 5) .....................
· p_.._ ............. <-r,x ............ _ ............ _ ............ _
19 20 21 22 23 ;.i. -:i.lili.i.'..?. . i ......
Amount you owe. If line 10, column C, is more than line 20, enter the _1_ _nc'e'and see P_ If line 10, column C, is less than line 20, enter the difference ....... "_ " $1" R' 1" _" _ "_ .... Amount of line 22 you want refunded to you. .................. [_ . .J, u./_., v. _. _. .... Amount of line 22 you want applied to your
and to the
7,851
estimated I zoC_..._.
_..,,_.
_
._- ..'_!:i"
Sign
Under best of my knowledge andthat h.e tl,ed origina, is true, correct, _J__'or_l_t e_..IDec _J_ penal,le, per)ury, o' lde_larebelief, this amended returnre,_rn th_ a_%:_hls I an a_d _r_f__
_. _:e"_arer
",_lu_Ing ¢com_an,=.eddie.an
Keep a cc_oy for your records,
Herejointreturn? & ,_X. the ('?_hasanykn_Nledge. otwhlch preparer _=_-'_
y" _ fo_lr kgna_re ' /I
,.
II _/_0
Dale
I/0
_, _I, _"_.,.t"_._?__
Spouse's sl!_'t_'ature. ,, a ,o_i r e_h_jst sign.
"
Dale
Pnirl
,...J_,_,,_
/,1,,(1o2 FWY, #500
Preparer's _'m'sname · or yours It
UseOnly self-employed),_
address, and
T;Jff-. _ AND TAYLOR ) 1909 WOODALL RODGERS
se,,-emp,oye_ 4---------1 [3 E,N 75-2353447 Phoneo. (817 ) 695 - 1000 n
zi_ code
KFA
DALLAi
TX
75201
IFOUS48
12122100
GOVERNMENT EXHIBIT 2
Form 1040X (Rev. 11-2000)
Case 1:05-cv-00296-FMA
Form1040X(Rev.11-2OOO)JOSEPHJ. AND
_Pa_li_
Exemptions.
Document 38-5
VIRGINIA B. TIGU_
Filed 11/28/2005
A. ort_ number of exemptionseported r or aspreviously adjusted
Page 2 of 18
----------3Page
a. Net change c. correct numberof exemptions 2
2
Se_ Form 1040 or 1040A InstrucUons.
If yOUare not changing your exemptions, do not complete this part. If claiming more exempUons, complete lines 25-31. If claiming fewer exemptions, complete lines 25-30. 25 Yourself and spouse ........................................... CauUon. If your parents (or someone else) can claim you as a dependent (even if they chose not to), you cannot claim an exemption for yourself. 26 27 28 29 30 Your dependent children who lived with you ......................... Your dependent children who did not hve with you due to divercelseparatJon Other dependents ............................................. 26 27 28 29 2S
2
Total number of exemptions. Add lines 25 through 28 .................. Multiply the number of exemptions claimed on line 29 by the amount listed below for the tax year you are amending. Enter the result here and on line 4. But see the Instructions for Tax year 2000 1999 1998 1997 ExempUon amount $2,800 2,750 2,700 2,650 line 4 on page 3 If the amount on line 1 Is over: $96,700 94,975 93,400 90,900
2
2
30
31 Dependents (children and other) not claimed on original (or adjusted) return: Note: For tax years after 1997, do not complete column (e) below. For tax year 1997, do not complete column (d) below, (b) Dependent's social security number (c) Dependent's relationship you to
5,600
No. of your children on line 31who:
5,600
(a) First Name
LastName
(d) Checkif (e) No. of quahfylng child monthslived · for childtax In yourhome credit(seepage5) '7 ] []
livedwith you.......
·
I
I
· didnot livewith you dueto dworce (seepage5) ........ · or separation
[] []
[] [] Dependents online 31 not enteredabove .... ·
I
I
[:::Part tPJ Explanation of Changes to Income, Deductions, and Credits
Enter the line number from the front of the form for each Item you are changing and give the reason for each change. Attach only the supporting forms and schedules for the Items changed. If you do not attach the required Information, your Form 1040X may be returned. Be sure to Include your name and social security number on any attachments. If the change relates to a net operating loss carryback Or a general business credit carryback, attach the schedule or form that shows the year in which the loss or credit occurred. See page 2 of the instructions. Also, check here ...................................................
·
D
SEE
ATTACHED
I'Part ]|t t
Presidential Election Campaign Fund. Checking below will not increase your tax Or reduce your refund. if you did not previously want $3 go to the fund but now want to, check here ....................................................... If a joint return and your spouse did not previously want $3 _o to the fund but now wants to, check here ................................. IFOUS48A 11/17/00
·
· r] Form 1040X (Rev. 11-2000)
Case 1:05-cv-00296-FMA 2000
Document 38-5
Filed 11/28/2005
Page 3 of 18 PAGE 1
------------- 93
FORM
1040X ATTACHMENT
JOSEPH J. AND VIRGINIA B. TIGUE
LINE A)
1
- ADJUSTED
GROSS
INCOME
- CHANGED
FOR
THE WAS RETURN
FOLLOWING
ITEMS:
MOGUL COMPANY, INADVERTENTLY IN INTEREST
LLC - SCH. K-I INFORMATION OMITTED FROM THE ORIGINAL INCOME
- INCREASE $ Iii
....................................... WAS RETURN
B)
MOGUL COMPANY, INADVERTENTLY ADDITIONAL
LLC - SCH. K-I INFORMATION OMITTED FROM THE ORIGINAL LOSS
-18,960
PASSIVE
..................................
C)
WESTMINSTER INADVERTENTLY IN INTEREST WESTMINSTER INADVERTENTLY ADDITIONAL
PROPERTIES, LP - SCH. K-I INFORMATION WAS OMITTED FROM THE ORIGINAL RETURN - INCREASE INCOME ....................................... PROPERTIES, OMITTED PASSIVE LOSS LP FROM SCH. K-I INFORMATION THE ORIGINAL RETURN WAS
468
D)
..................................
-1,768
E)
TIGUE MANAGEMENT COMPANY, LLC AND TIGUE PROPERTY COMPANY, LTD. - THESE ACTIVITIES SHOULD PROPERLY BE CLASSIFIED AS PASSIVE AND CORRECT AMOUNT OF PRIOR YEAR UNALLOWED LOSSES UTILIZED IN 2000 SHOULD BE $124,848, RATHER THAN $4,261 AS REFLECTED ON THE ORIGINALLY FILED RETURN - ADDITIONAL PASSIVE LOSS ......................... ADJUSTMENT TO NET OPERATING 1998 - INCREASE IN NOL (SEE ADJUSTMENT 1999 TO NET IN OPERATING NOL (SEE LOSSES CARRIED FORWARD FROM SUPPLEMENTAL STMT.) .......... LOSSES CARRIED FORWARD STMT.) FROM
-120,587
F)
-76,935
G)
- INCREASE
SUPPLEMENTAL
..........
-283,355
H)
MATHEMATICAL ERROR 2000 - DECREASE IN
IN COMPUTATION TOTAL INCOME
OF TOTAL INCOME FOR ..........................
-20,000
I)
THE CHASE MANHATTAN BANK - INCOME FROM THIS ACTIVITY SHOULD PROPERLY BE SUBJECT TO SELF-EMPLOYMENT TAX DECREASE IN ADJUSTED GROSS INCOME FOR ONE-HALF OF SELF-EMPLOYMENT TAX ...................................... ADDITIONAL LOSS RELATING TO DISPOSITION OF INTEREST IN GRAPEVINE IMPORTS, LTD. WAS INADVERTENTLY OMITTED FROM THE ORIGINAL RETURN - $45,928 INCREASE IN LONG-TERM CAPITAL LOSS CARRYOVER ................................... DISTRIBUTION IN EXCESS OF BASIS FROM WESTWAY MOTOR SALES, INC. WAS INADVERTENTLY OMITTED FROM THE ORIGINAL RETURN $5,500 DECREASE IN LONG-TERM CAPITAL LOSS CARRYOVER ......
-71
J)
0
K)
0
NET
CHANGE
$-521,097
Case 1:05-cv-00296-FMA 2000
Document 38-5
Filed 11/28/2005
Page 4 of 18 PAGE 2
------------793
FORM
1040X ATTACHMENT
JOSEPH J. AND VIRGINIA B. TIGUE
(CONTINUED) LINE 2 - ITEMIZED DEDUCTIONS ITEMS, NOT PROPERLY REFLECTED ORIGINALLY FILED RETURN: A) $15,256 SCHEDULE FILED B) OF REAL A, WAS - CHANGED ON LINE FOR THE 36, FORM FOLLOWING 1040 OF THE
ESTATE TAXES ERRONEOUSLY ADJUSTMENT
REFLECTED INCLUDED
ON
ON LINE 6, THE ORIGINALLY $ 0
RETURN
- NO
............................. REFLECTED ON LINE 15, THE WERE DOUBLE-COUNTED.
$71,199 SCHEDULE CORRECT
OF CHARITABLE A, INCLUDED OF
CONTRIBUTIONS SOME AMOUNTS
AMOUNT DISALLOWED DISALLOWED
NO C)
ADJUSTMENT,
CHARITABLE CONTRIBUTIONS FOR 2000 - $ 69,309 CHARITABLE CONTRIBUTIONS FROM 1999 - $ 71,110 CHARITABLE CONTRIBUTIONS FROM 1998 $ 68,835 TOTAL CHARITABLE CONTRIBUTIONS - $209,254 ENTIRE AMOUNT LIMITED .................. INADVERTENTLY - ADDITIONAL OMITTED ITEMIZED 6,008
0
$6,008 OF REAL ESTATE TAXES WERE FROM THE ORIGINALLY FILED RETURN DEDUCTION
................................................ INVESTMENT OMITTED ITEMIZED EXPENSES FROM THE DEDUCTION FROM SCHEDULES K-I WERE ORIGINALLY FILED RETURN ............................ NET CHANGE $
D)
$40,409 OF INADVERTENTLY ADDITIONAL
40,409 46,417
LINE
4
- EXEMPTIONS FROM THE
- THE ORIGINALLY
DEDUCTION FILED
FOR RETURN
EXEPMTIONS
WAS $ 5,600
OMITTED
.....................
Case 1:05-cv-00296-FMA
Document 38-5
Filed 11/28/2005
Page 5 of 18
2000
FEDERAL SUPPLEMENTAL
INFORMATION
PAGE 1
--- - - - --- 93
JOSEPH J. AND VIRGINIA B. TIGUE NET OPERATING LOSS DEDUCTION 1998 INITIAL LOSS NOL GENERATED IN 1998 AS SHOWN ON 2000 FORM 1040 FROM 36,179 ........... $
1,050,546
ITEMIZED NOL
DEDUCTIONS
INCORRECTLY
EXCLUDED
CALCULATION
.................................. CAPITAL LOSSES GAINS INCORRECTLY OVER EXCLUDED
EXCESS OF NONBUSINESS FROM NOL
NONBUSINESS CAPITAL CALCULATION
............................. ALLOWED PASSIVE LOSS 1231 GAIN FROM CAMBRIDGE IN 1998) ....... LOSS
-13,895
ADJUSTMENT RELEASED INCOME
BY
FOR ADDITIONAL PASSIVE SEC. (COMPLETE FOR
FUND
DISPOSITION ALLOWED
42,474
ADJUSTMENT RELEASED BY LTD., WHICH ADJUSTMENT
ADDITIONAL
PASSIVE
INCOME FROM TIGUE WAS MISCLASSIFIED FOR ADDITIONAL
PROPERTY COMPANY, AS NON-PASSIVE ..... PASSIVE LOSS
12,014
ALLOWED
RELEASED BY INCOME FROM TIGUE MANAGEMENT COMPANY, LLC, WHICH WAS MISCLASSIFIED AS NON-PASSIVE ...... TOTAL ADJUSTMENT TO NOL GENERATED IN 1998
163 ....... TOTAL $ 76,935 1,127,481
NET OPERATING LOSS DEDUCTION 19991NITIALLOSS NOL GENERATED IN 1998 AS SHOWN ON 2000 FORM 1040 FROM 34,886 LOSS 152,700 ........... $ 973,087
ITEMIZED NOL
DEDUCTIONS
INCORRECTLY
EXCLUDED
CALCULATION
.................................. PASSIVE OF
ADJUSTMENT RELEASED FUTUREMEDIA ADJUSTMENT COMPLETE
FOR ADDITIONAL ALLOWED UPON COMPLETE DISPOSITION DALLAS, FOR
LTD .......................... GAIN OF REALIZED UPON DALLAS, LTD.
CAPITAL
DISPOSITION
FUTUREMEDIA
- 16,662
ADJUSTMENT FOR ADDITIONAL ALLOWED PASSIVE LOSS RELEASED BY INCOME FROM TIGUE PROPERTY COMPANY, LTD., WHICH WAS MISCLASSIFIED AS NON-PASSIVE ..... ADJUSTMENT FOR ADDITIONAL ALLOWED PASSIVE LOSS RELEASED BY INCOME FROM TIGUE MANAGEMENT COMPANY, LLC, WHICH WAS MISCLASSIFIED AS NON-PASSIVE ......
111,203
1,228
Case 1:05-cv-00296-FMA
Document 38-5
Filed 11/28/2005
Page 6 of 18
· 2000
FEDERAL SUPPLEMENTAL INFORMATION
JOSEPH J. AND VIRGINIA B, TIGUE
PAGE 2
------------- 93
NET OPERATING LOSS DEDUCTION 1999 INITIAL LOSS
(CONTINUED)
$
TOTAL ADJUSTMENT TO NOL GENERATED IN 1999 ....... TOTAL $ 283,355 1,256,442
Case 1:05-cv-00296-FMA
· F
Document 38-5 AS AMENDED
2000
Filed 11/28/2005
I I I99)
Page 7 of 18
o_ 1040
M
Deparlment
U.S. Individual Income Tax Return
For the year Jan. I - Dec. 31,2000, or other tax year beginning yo_ first name and Initial L _
of the Treasury - Internal Rovenue Sarvk:e
IRS Use Only - Do not write or stapTe In this space. ,20 .._ OM B No. 1545-0074 Your social securlty ntmnber
LabEl
(see Instructlons
on page 19.)
,2000, ending Last name
JOSEPH VIRGINIA ----
J
-
TIGUE
Last name
--- - -- - 5793
S----------- -------- --- curity nta'nber
If a Joint return, spouse's first name and-initial
U_th, lRS
label
E H E
E
B.
TIGUE
Apt. no.
---------19 --,=, IMPORTANTI Youmust enter
your SSN(s) above.
Otherwise,
pleaseprtnt or type.
Home address (number and street). If you have a P.O. box, see page 19.
_.
---------TX
if
City, town or post office, state, and ZIP code. If you have a foreign addu-ess,see page 19.
Presidential
Election Campaign i& · 1 (see page 19.)
COLLEYVILLE_
Note. Checking Do you __ _ __ or '/our spouse Single Married Married I Head I
76034
your tax or reduce want your refund. You ....................... · [] Yes [] No Spouse [] Yes [] No $3 to _1o to this
"Yes" will not change
filincja joint return,
fund?
Filing Status
Check only one boX.
2 3 4
filing joint return (even filing separate of household . , return.
if only one had income) Enter spouse's person). soc. sec. no. above (See page & full name here · is a child but not your dependent,
(with
qualifying
19.) If the qualifying
person
enterthischild namehere· s Quali_n_lwidow(er) ithdependent w child(},ear spouse died · ). (Seeparle 19.)
on his or her tax No. of boxes If your return, parent (or someone box else) can claim you as a dependent
5
6a []
Yourself.
Exemptions
b c
do not check
6a .................................................
[]
Spouse
........................................................................ (3) Dependent's social Last name security number (3) Dependenl's rel;qlonshlp to you
}
checked on 6aand 6b
2
Dependents:
(1) First Name
(4) Chk If qualifying No. of your child for child tax children on credit (see page 20) 6c who: · Iwed with you
If m_e than so( dependents, see page 20.
· did not live with you due to divorce or separation (see page 20) Dependents on 6c not entered above Add numbers
d Total numberof exemptions claimed ........................................................
7 Wages, Taxable salaries, interest. tips, etc. Attach Schedule Form(s) W-2 ....................................... ...................................... 18bl .L._ 7 8a :::.i.'i 9 22) ............ 10 11
lines above entered on "1 "1 0,
· 8 5 8 '
Income
Attach Forms
W-2 and
ea b 9 10 11
Attach
B if required
115,
1 9 9,
553
9 7 -1
Tax-exempt Ordinary Taxable Alimony
interest.
Do not include Attach Schedule
on line 8a ........... B if required
dividends. refunds, received
.................................... taxes (see page
W-2G hace. Also attach Form 1099-R If taxwas withheld.
credits,
or offsets
of state and local income
.............................................................
12
13 14 15a 16a
Business income (loss). ttach or A Schedule or C-EZ .............................. C
Capital Other Total Total gain gains or (loss). or (losses). Attach Schedule Form 15a D if required. 4797 ........... If nc___te.jr_ I LJF-_j_.,I._ --_" L,_ _" " b "Taxab _ ....... . ._£-._P...
12
13 14 15b -
3,
000
Attach
IRA distributions ...... pensions and annuities
If you dld not see page 21. Enclose, but do not ,etaw-2, attach any payment. Also, please use Form 1040-V.
17 18 19
I " .K v Renta_rea_estate_r_ya_tjes_partner_hip_S_orporati_ns_tj;_i_eta_c_tt_ChSchee_J;L_eE`_P_-_-`_ Farm income or (loss). Attach Schedule F ................
116a I
',
"1)_a_a_
e a_oount" (s_z3) v
17 18
296,
979
Unemployment compensation ......................
i _I ._ ...... _b_e '1 _Eit._sj_ .L:.._"';': ._.,·2s; _
20a Social ecurity s benefits I 20a I ..... 21 Other income. SEE STATEMENT
22 23 Add the amounts in the far ricjht column 27) IRA deduction Student Medical Moving
19 20b
21 22 ' .":''::
-,:,, :' ''i':'i!'i
1
for lines 7 throu_h 21. This 23 27) ............ 8853 ...... 24 25 26 27 28 29 30 31a 7 "1 is your total lncome .... ·
2 r374 r 123 -i, 653, 762
-
(see page
account Attach
......................... (see page Attach
Adjusted
Gross Income
24 2s 26 27 28 29 30 31a 32 33
loan interest savings expenses.
deduction
deduction. Form 3903
Form
...................
.':.:: iii' .i':'i.I .....:::!!:i .i.::".:!:i:'. ...:.::i :: .?.-i::.::.' : :_ .:. :... i.:. .-.- ,. !;.i..: 32 '7 1 -
One-half of self-employment tax. Attach Schedule SE ...... Self-employed health insurance deduction (see page 29) ... Self-employed Penalty Alimony Add on early paid.
SEP, SIMPLE, and
withdrawal b Reclplent's SSN
qualified
plans
.........
of savings ·
..................
lines 23 through line 32 from
31a ....................................................... line 22. This is your adjusted Reduction Act No_, 9ross Income ...................... ,Fous, 11/o7/oo ·
Subb'act
33
1, 6 5 3, 8 3 3
Form 1040 (2000)
KFA FOr DiSClosure,
Privacy
Act, and Paperwork
laL1W_N_it_D
Case 1:05-cv-00296-FMA
FormI040(2000)JOSEPH J.
34 3._ Amounth'om Check if: []
Document 38-5 AS AMENDED
B. TIGUE
[]
Filed 11/28/2005
Page 8 of 18
34
AND
VIRGINIA
line 33 (adjusted gross income) ............................................. You were 65 or older, r] Blind; Spouse was 65 or older, [] Blind. · · 35a 35b / L []
---------93 -1, 653,
833
iii:!_:!_:ii .:: i:i;iiiii!i!:i : i_:;i_ili:i: i .!: ........ : :i:ii:i 36
Add the number of boxes checked above and enter the total here .................. b If you are married filing separately and your spouse itemizes deductions, or you were a dual-status alien, see page 31 and check here ................................ 36 Enter your Itemized deductions from Schedule A, line 28, or standard deduction shown on the left. But see page 31 to find your standard deduction if you checked any box on line 35a or 35b or if someone can claim you as a dependent ........................ Subtract line 36 from line 34.
37 38 39 40 41 42
37
; :i_ii:? 38 39 40 41 · 42 i :i: :.i_ili!f: i ! ;_i:;!ili i :::;!_i!ii;;/ i'!:.!.:.i".ii ' 'i::;:ii'::i .!"_.';i ..... 50 · 51 52 53 54 55 56 · 57 :if!fill : _i:/:._;_:i". ;: :: :::::!i::.
-
46 r 417 1, 7 0 0,2 5 0
5 _
If line 34 is $96,700 or less, multiply $2,800 by the total number of exemptions claimed on line 6d. If line 34 is over Subtract line 38 from line on Taxable Income. $96,700, see the worksheet 37. page 32 for the amount to enter ...................
If line 38 is more than line 37, enter -0 .............................................
600
0 0
Tax (see page 32). Check if any tax is from
al-]
Form(s)8814
b []
Form4972 ..................
Alternative minimum tax. Attach Form 6251 ............................................... Add lines 40 and 41 ............................................................... Credit for child andAttach Form care expenses. Art. Form 2441 ..... dependent 1116 if required ................. Foreign tax credit Credit for the elderly or the disabled. Attach Schedule R .......... Education credits. Attach Form 8863 ......................... Child tax credit (see page 36) ............................... Adoption credit. Attach Form 8839 ........................... Other. Check if from a [] Form 3800 b [] Form 8396 c [] Form 8801 d [] Form (specify) 44 43 45 46 47 48 ::-i..i; 4"--9-
7, 7 1 0 7,710
44 43 45 46 47 48 49 50 51 52 53 54 55 56 57 ss
Add lines 43 through 49. These are your total credits ....................................... Subtract line 50 from line 42. If line 50 is more than line 42, enter --(3- ......................... Self-employment tax. Art. Sch. SE ...................................................... Social security and Medicare tax on tip income not reported to emplo let. Attach Form 4137 ......... Tax on IRAs, other retirement plans, and MSAs. Attach Form 5329 if required ..................... Advance earned income credit payments from Form(s) W-2 .................................. Household employment taxes. Attach Schedule H .......................................... Add lines 51 throu_lh 56. This is '/our total tax. ........................................... Federal income tax withheld from Forms W-2 and 1099 .......... 58 59 60a J :i::: 2 3,3 4 3
7 _7 1 0
141
7 r 8 5 1
59 Earned Income credit (EIC). ............................... 60a 2000 estimated tax payments and amount applied from 1999 return. b Nontaxable earned Income: amt. · I I
and type·
61 62 63 64 65 66 Excess social security and RRTA tax withheld (seepage5o) ......... Additional child tax credit. Attach Form 8812.
NO
::: ::
61 62 63 64 ·
:_:::: :
:':i'iii'!i -:_ii;;i!:i:.
.:-:
Amount paid with request for extension to file (seepage50) ....... Other payments. Check if from a [] Form 2439 b [] Form 4136 ..
.'/.i::_il;i: ::: 65 66 · [] Savings 67a
'::i!":iii
Add lines 58, 59, 60a, and 61 throucjh 64. These are your total payments ...................... If line 65 is more than line 57, subtract line 57 from line 65. This is the amount you overpaid .........
2 3,3 1 5,4
4 3 9 2
67a Amount of line 66 you want refunded to you ............................................ b Routing number d Account number 68 69 70 Amount of line 66 you want applied to your 2001 estimated tax l · c Type: [] Checking I · I 68
1 5,4
92
....
: ::::i:i; :-.::?" :::i :i "::" · I ::::_i:___ 69 .'!.::i:- ..-.."_/ i .: :.:- i:: . :"/i
and belief, they are
If line 57 is more than line 65, subb'act line 65 from line 57. This is the amount you owe. Fer details on how to pay, see page 51 ................................................ Estimated tax penalty. Also include on line 69 .................. I 70
Under penalties of perlury, true, correct, and complete.
I declare that I have examined this return and accompanying schedules and stalements, and to the best of my knowledge Declaration of preparer (other than taxpayer) Is based on all Information of which preparer has any knowledge.
&
YOU="signature
Date
Your OCcupation
Daytime
phone
number
Spouse's signature.f a jointrelurn,both must ign. I s
Date
Spouse's occupation
Maythe Ins discussthisreturn 1 wdh thepreparershownbelow?
(see page 52)? []Yes -- --TIN []No
I
Preparer's signature
_1'
Date
Check
Fu'm's name
· TAYLOR AND TAYLOR (or yours -_ Irsei,-employed). _1909 WOODALL RODGERS
_ "7_---'_i
se,f-emp,oyed - - - --- - 4 991 [] 75 2353447 FIN FEf, #500
Phoneno.
If
Pr--- -- -----
------
address'anUZIPc°derm-_'-n'_._
(817)
695-i000
Form 1040 (2000)
Ag=_MENI_EI)
Case 1:05-cv-00296-FMA
Document 38-5
Filed 11/28/2005
Page 9 of 18
|
.(re.. 04o) 1
SCHEDULES
A&B
I
I
ScheduleA"S,s
· Attachto Form1040. B. TIGUE
reimbursed A-2) .... or paid by others. (see page line 34 ...................... _ 2 I
Deductions
oM02000.o. ,s,,-00,,
Sequence NO_--------- -------- - ectrity I_"--mbor
Internal Revenue Service (99) I Name(s) shown on Form 1040
· See Insb'ucUons Schedules andB (Form1040) for A
_3
JOSEPH AND I VIRGINIA Department of the J. Treasury Medical Caution. Do not include
and Dental Expenses 1 2 3 Medical Enter and amount
-------793 n7 --------- ment
. ' i::ii
expenses
dental expenses from Form 1040,
1 .i...:...: ............. 3
Multiply line 2 above
by 7.5% (.075) ..............................
'::";:i
TaxesYou
Paid
4 5 6 7 8
Subb'actline3 fromline1. If fine3 Is morethanline 1, enter-0- ............................... Stateand localincome taxes................................... 5 Realestatetaxes (seepageA-2) ................................ Personal ropertytaxes....................................... p Othertaxes.Listtypeand amount
...................
4 .::'.:" :. :.:.. 6, 0 0 8 i :::i::i ..i::.!:'. '
:. :: .
0
6 7 ...... :i.
(see
pa_. A-2.)
·
....... ..: .:_ ,
0
.:...:..i:_ .... .'.':'..i...'_
· -!.':: .: ..
9 Interest 10 11 ·
Add
lines
5 throu_lh
8.. 10
9 ':.:'"i'.i':'1 .-: .-: :: ..:. :_i'!'-: .... ":'.'i": ':"' ·.:: .>,... -:'" 'i,:' ':..:...: -
6 ¢ 0 0 8
You Paid
(See page A-3.)
Home mortgage interest and points reported on Form 1098 ........... Home mortgage interest not reported to you on Form 1008. If paid to the person from whom you bought the home, see page A-3 & show that person's name, tO no. & ad(_'ess
' ':i..: ·!.:': ;' ... " " ".,
Note. Personal interest Is
not
12 Pointsnotreported toyouonForm 1098.Seepg. A-3 ...............
Investment (See page Add Gifts lines interesL Attach Form 4952, if required. A-3.) ............................................. 10throucjh or check, 13 ............................................................... lf any gift of $250 or more, seepg. A.-4.S_..2..
11 12
13
:.i:'.: : :':: .i:
dsduct,b,e. 13
14 Glftsto Charity If you made a benefltforlt, 15 16
.":'il;!i
'.::'....::.i 14 15 0
by cash
69 t 309
:::ii:.
' :"i:':i: ::'::.'
Other than by cash or check, if any gift of $250 or more, see page A--4. YOU must attach Form 8283 if over $500 .......................... Cerryover Add from prioryear ......................................
16 17
gif,anogof,
see page A-4. Casualty Theft and Losses
17 18 19
139
r 945
i!i:! .:-'!:'".
0 19 0
lines 15 throucjh
17 ...... Attach
D.IS._LOWV,]-}.
Form 4684.
COHTg_TBUT_IO.NS ......
_.2Q9.t. 2.5__ 18
Casualty (See
or theft loss(es).
page A-5.)
.....................................................................
Job Expenses andMost Other Miscellaneous DeducUons
20 Unreimbursed employee expenses job travel,uniondues,job education,,";:.. -. etc. You must attachForm2106or 2106-EZif required.(SeepageA-5.) ;....::.! · ....".-" " :"'': _
................... -". :.- :
':.'.. ..i._ :.':.... '.':.";
:.?::.:..
21 Tax preparation fees..........................................
22 Other expenses - investment, safe deposit box, etc. List type and amount
20
21
':: :
:
-!-'i::i::.i..
· (See
INVESTMENT
...................
EXP.
FROM
K- 1
4 0,4 09 :"...::i.
. ..·. ,: ..i...'.:;':
"_;!i _!:.''
:.:::!::::i:: --::':..'H ....
page A-5 for expenses to deduct here.)
....................
:-.:. :
" ':: 22 23 4 0 f4 0 9
':":"::if::.:'
' :"::":::
23 24 25 26 27
Add Enter
lines 20 through 22 ....................................... amount from Form 1040, line 34 .... 1241
4 0, 4 09
":'.:;':'.::'-".i ....
-1,653,833
:.::::.:..
25 ............................
!:.;:;._:.
.. !i: 26 "':.... '::' ':: : ': ..:': "" 4 0 _, 4 0 9
Multiply
line 24 above
by 2% (.02)
...............................
Other Miscellaneous Deductions
Subtract line 25 from line 23. If line 25 is more than line 23, enter -0Other - from list on page A-6. List type and amount · ............. ...............
27
Total Itemized Deductions [] KFA For Paperwork Yes. 28 Is Form [] No. 1040, line 34, over $128,950 Your deduction is not limited. (over $64,476 if married filing separately)? Add the amounts in the far right column on Form 1040, line 36. to enter. lf/o3/0o } ............. · 28
0
for lines 4 through Your deduction Act Notice,
27. Also, enter this amount Seepage A-6
46,417
A (Form 1040) 2000
ma_y be limited.
for the amount
:'':..::::i ':'. : .'::'.:: : i'.i..::i;::'.:;::. : :i':_!'!;..:.._.:::.:.i::'7 Schedule
Reduction
see Form
1040 Instruct_RSSAMENOEDiFOUS2
Case 1:05-cv-00296-FMA
Document 38-5
AS AMENDED
Filed 11/28/2005
Page 10 of 18
OMB No. 1545-0074 Page _) Your social sectllty rlcmnber
Schedules A&B (Form 1040) 2000 Name("9 shown on Form 1040. Do not e_ntername and s(x:lal security number If shown on other side.
JOSEPH
J.
AND
VIRGINIA
B.
TIGUE B Interest and Ordinary
Part III.
---------93 Dividends Attachment Sequence No. 08
Schedule
Note. Part I Interest If you had over $400 in taxable interest,
you must also complete
Amount
1 List nameof payer.Ifanyinterest isfroma seller-financed mortgage andthebuyer usedtheproperty
(see page e-1 and the instructions for as a personal residence, number and address · see page B-1 and list this interest first. AJso, show that buyer's social security
Formlo40, ,nesa.)
Note. a Form l receivedfyou toog-,,_T. Fo_m
1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form.
BANK ONEL TEXAS FROST NATIONAL BANK _G E_E_NW_ _H_O_USING FUND_,_ LTD. R_ _AY_ MOGUL COMPANY. _L_L_C ................... TIGUE INVESTMENT COMPANY x LTD. WELLS FARGO BROKERAGE SERVICES. LLC _WE_S_T_M_I_NS_T_E_R_ PROPERTIES_,_ LP
I
434 ii0 i, 168 111 7,324 105 938 468
2
Add
the amounts attach
on line 1 .................................................................. Form 8815 ................................................................. line 14. ·
2
3.'l
5,
5 5 3
You must
Part
II
3 Excludable lineinterest on series EE and result here and bonds issued after 1989...........................8815, from Form 4 Subtract 3 from line 2. Enter the I U.S. savings on Form 1040, line 8a Note. If you had over $400 in ordinary dividends, you must also complete Part III.
115
Amount
_5 5 3
Ordinary Dividends (see page e-1 (nstructlons for andthe 5 List name of payer, include only ordinary instructions for Form 1040, line 13. · dividends. If you received any capital gain distributions, see the
Formlo40, hne 9.)
BT ALEX BROWN L INC TIGUE INVESTMENT COMPANY. LTD. ............. WELLS FARGO BANK WELLS FARGO BROKERAGE SERVICES x WELLS FARGO BROKERAGE SERVICES.
LLC LLC
I, i09 32 , 378 20,348 136,861 9,275
Note. If you received a Form 1099-OIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordmary dvldends shown on that form.
......................................
J
6 Add theamountson line 5. Enterthe totalhereand on Form1040,flne -- -- -. ..................... 9
Part III You (c) must complete this part if you (a) had over $400 of interest from, or were a grantor or ordinary dividends; frust. (b) had a foreign account; Foreign received a disb'ibution of, or a transferor to, a foreign
-I_
or
199,
971
7a At or account a foreign in Accounts any timeduring2000,did youhaveaninterestin or a signature otherauthorityovera financial country, uchasa bankaccount, s securities account, orother financial account? eepageB-2 for exceptionsndfiling S a and Trusts
requirements for Form TD F 90-22.1 ........................................................................
ii.. :: ::' :ii - - : .....
i;i; i;:ii ;i::i
page (See B-2)
8b If "Yes,"entertheyoureceivea distribution During2000,did nameofforeigncountry·rom,or wereyouthegrantorof,ortransferoro,a foreign f t trust? If "Yes," youmayhavetofileForm35_ B-2 ......................................................... KFAForPaperwork ReducUon ActNotice, ee Form1040Instructions. s
IFOUS3 10124/00
:: :!::: ;;:: i:.:i:::! ii il.il
Schedule (Form1040)2000 B
AS AMENDED
Case 1:05-cv-00296-FMA
SCHEDULE D
Document 38-5 AS AMENDED
Filed 11/28/2005
Page 11 of 18
OiB No.lS4S-0074
(Form1040)
Name(s) shown on Form 1040
I
C_,pital Gain_ o,,d =-u_¢=_
·· Attach to Form 1040. mores_.pace InstrucUonsfor Schedule D (Form 1040). __ · See list transacUons for lines 1 and 8. Use Schedule D-1 for to ]---------__
|
Department Service (99) Internal ofthe Treasury J Revenue JOSEPH .... art.t.:] P J. AND Short-Term
] ------ -------- - ------ ity r_rnber
L_ 2000
Attachment
sequence o. N 5793
12
VIRGINIA B. TIGUE Capital Gains and Losses
(Me., clay, yr.) ('o) Date acquired (Me., day, yr.) (c) Date sold
- Assets
Held One Year or Less
other basis (see page D-S) (e) Cost or
(Example, 100 sh. XYZ Co.) I (a) Description of property
(see page D-6) (d) Sales price
Subtract (e) from (d) (l) Qaln or (loss)
_!::i::::
:::::!. :i.i :'.
i
!:.
''
i.i!' ii.i..
I
.'
::,:-il :..::!::: ' :;
..:"-:
.-:-_,:.'::. .!:.'.!.: _-..: .. ::
2 Enteryour short-term totals, if any, from Schedule D-l, line 2 ............................ 3 Total short-term sales price amounts. Add column (d) of lines 1 and 2 ...................
2 3
· .:..: :..! ..:;. -.
5 6 4
Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s)K-1 Short-term capital loss carryover. Enter the amount,if any, from line 8 of your Forms 4684, 6781,Carryover ............................................................ Short-term gain from Form 6252 and short-term gain or (loss) from 1999 Capital Loss and 8824 Worksheet ...................................................
5 4 6
- 4 2 4,
37 9 .i ' : : :; i : : ....:::.i.:'_'" i'_;::] :"..... ?".i i :-.... :
7 Net short-term capltal galn or (loss). Combinecolumn(f) oflines I throu_lh.6 .................. · 7 · .:Part:l|.:. Long-Term Capital Gains and Losses - Assets Held More Than One Year
8 (,1) Description of property (Example, 100 sh. XYZ Co.) 0o) Date acquired (Me., day, yr.) (c) Date sold (Me., day, yr.) (d) Sales price (see page D-6) (e) Cost or other basis (see page D-6)
-424,
379
._'..'i::-:i-:-::i:!!._!'!i.:'j'i":'"; :_" ': " "
_ 28%rate gain or (toss) ° (see instr, below
(f) Gain or 0oss) Subtract (e) from (d)
ADDITIONAL OF INTEREST
LOS_ IN
RELATINI GRAPEVIN :N VARIOUS EXCESS IN,
TO
DISP()SITION LTD. 0 FROM 45,928 -45,928
IMPORTS VARIOUS OF BASIS
DISTRIBUTIONS WESTWAY MOTOR
_;ALES,
VARIOUS 9 l_nteryour long-term totals, if any, from Schedule D-l, line ............................ 9 Add column (d) of lines 8 and 9 ...................
VARIOUS 9 10
5,500
0 :'. ' " ..::.i-:..'':..':i- '"'.. ::,: :ii :: 11
5,500
5,
502
.....
i : ::"'i:'.."
::.! : ":." '
11 Gain from Form 4797, Part I; long-term gain from Forms 2439and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 .................................
12 Net long-term gain or (loss) from partnerships, S corporations,estates, and trusts from Schedule(s) K-1 . 12 13 Capital gain distributions. See page D-1 SEE..ST.. _3...................................... 14 Long-term capital loss carryover. Enter in both columns (f) and (g) the amount, if any, from line 13 of your 1999 Capital Loss Carryover Worksheet .............................. 15 Combine column (g) of lines 8 through 14. ................................................. 16 Net long-term capltal galn or (Ioss). Combine column(f) oflines8 through14.................. Next: Go to Part III on the back. · 13 14 15
3 6 9, 9 4 6 2, 666
16 ::-:
...
--
:332, "]84 "'.'i::::i:: _i:].i '.":'::" ::.:;:! _ i""; .".:.:....-::...:- .._-_: ..::-:._--:!'..
· 28% rate gain or loss includes all "collectiblesgains and losses" defined on page D-6) and up to 50% of the eligible gain on qualified small business (as stock (see pa_e D-4). For Paperwork Reduction Act Notice, see Form 1040 Instructions.
KFA IFOUS5 12107100
Schedule D (Form 1040) 2O0O
AS AMENDED
Case 1:05-cv-00296-FMA
s_ho_u,aD_r.,040)200o JOSEPH i-.IP_..H!,J Summary of Parts J. AND I and II
Document 38-5
Filed 11/28/2005
Page 12 of 18
----------3 Page
VIRGINI_SBA.M__
17 Combinelines 7 and 16. If a loss,go to line 18. If a gain,enter the gainon Form 1040, line 13 ............................ Next: Complete Form 1040 throughline 39. Then, go to Part IV to figureyourtax if: · Bothlines 16 and 17 are gains and · Form 1040, line39, is more than zero. Otherwise,stop here. 18 If line 17 is a loss,enter here and as a (loss)on Form 1040, line 13, the smaller of theselosses: · The losson line 17 or · ($3,000) or, if married filingseparately,($1,500) Next: .............................................................. Skip Part IV below. Instead, complete Form 1040 through line 37. Then, complete the · The loss on line 17 exceeds the losson line 18 or · Form 1040, line 37, is a loss. i Part
1171 !::.. ! -_':::': i *:::.<: ;::; ..:.-,., ---" !81(
- 9 2, 1 9 5
3,000
)
tv:J Tax
Computation
Lo c.ovworeoo ! ii iii! eOi il ;!
: :
Using
Maximum
Capital
Gains
Rates
19 Enter your taxable income from Form 1040, line 39 .............................................................. 20 21 22 23 24 Enter the smaller of line 16 or line 17 of Schedule D....................................... If you are filing Form 4952, enter the amount from Form 4952, line 4e ......................... Subfract line 21 from line 20. If zero or less, enter -0- ..................................... Combine lines 7 and 15. If zero or less, enter -0- ......................................... Enter the smaller of line 15 or line 23, but not less than zero ................................ 20 I 21 22 23 24 25 26
25 Enter your unrecaptured section 1250 gain, if any, from line 17 of the worksheet on page D-8 ...... 26 Add lines 24 and 25 ............................................................... 27 Subtract line 26 from line 22. If zero or less, enter -028 Subtract line 27 from line 19. If zero or less, enter -029 Enter the smaller of: · The amount on line 19 or · 30 31 32 33 ...........................................................
$26,250 if single; $43,850 if married filing jointly or qualifying widow(er); $21,925 if married filing separately; or $35,150 if head of household
}
.....................................
Enter the smaller of line 28 or line 29 .................................................. I30 I Subfract line 22 from line 19. If zero or less, enter --0- ..................................... 131 I Enter the larger of line 30 or line 31 ....................... b,132 I Figure the tax on the amount on line 32. Use the Tax Table or Tax Rate Schedules, whichever applies ...................... Note: If the amounts on lines 29 and 30 are the same, skip lines 34 through 37 and go to line 38. 134 135 b.136
34 Enter the amount from line 29 ........................................................ 35 Enter the amount from line 30 ........................................................ 36 Sub,act line 35 from ne 34 ............. 37 Multiply line 36 by 10% (.10) ............................................................................... I'-Jote:f the amounts on lines 19 and 29 are the same, skip lines 38 through 51 and go to line 52. I 38 39 40 41 Enter the smaller of line 19 or line 27 .................................................. Enter the amount from line 36 ........................................................ Subtract line 39 from line 38............................................. Multiply line 40 by 20% (.20)............................................................................. Note: If line 26 is zero or blank, skip lines 42 through 51 and go to line 52.
138 I 139I b.140I
42 Enter the smaller of line 22 or line 25 .................................................. 43 Add lines22 and 32 ......................................... 44 Enter the amount from line 19..................................
142
1431
144 1
I:i
I_'' :: i_.?" i
I
45 Subtract line 44 from line 43. If zero or less,enter -0- ..................................... 46 Subtract fine45 from line 42. If zero or less, enter -0- ................................... 47 Multiplyline 46 by 25% (.25) ............................................................................... Note: If line 24 is zero or blank, skip lines 48 through 51 and go to line 52. 48 Enter the amount from line 19 ........................................................ 49 Add lines 32, 36, 40, and 46 ......................................................... 50 Subtract line 49 from line 48 ......................................................... 51 Multiplyline 50 by 28% (.28) ................................................................................ 52 Add lines33, 37, 41, 47, and 51
145 I_146:
48 I 49 I 50 I I I
53 Figurethe tax on the amount on line 19. Use the Tax Table or Tax Rate Schedules,whicheverapplies...................... 54 Tax on all taxable Income (Includin_lcapital _lalns).Enter the smaller of line 52 or line 53 here and on Form 1040, line 40 ..... AS_I_IEI_IBtE'D Schedule D (Form 1040) 2000
Case 1:05-cv-00296-FMA
Schedule (Form1040)2000 E
"
Document 38-5 AS AMENDED
Filed 11/28/2005
Page 13 of 18
Page:P
Attachment Sequence o. 13 N
JOSEPHN_me(s)sh_wn_nreturn_D_n_tenternameands_c_a_se_u_tynumber_f_h_wn_n_thers_de_J_ _L'kTD VIRGINIA B. TIGLTE j*- - - - - ------ --- -- r.=.b=r365_44_5793 Note: If you report amounts from farming or fishing on Schedule E, you must enter your gross income from those activities on lin- --- --------- -- eal estate professionals must complete line 42 below.
I:i;Pai't l[;il Income or Loss From Partnerships and S Corporations
(a)
if youreporta loss fromanat-riskactivity, youmustcheck either
(c) Check foreign partnership if (d) Emptoyer identification number (_)t rlskAll IIT(f) ome_o)_ Is S InvesL At Rlsd(?
column (e) or (f) on line 27 to describe your investment in the activity. See page E-5. If you check column (f), you must attach Form 6198.
27 Name (b) Enter P for partnership; S for S corp.
A SEE
B C D E
STATEMENT
4
Passive Income end Loss
(gO Passive (attach Form loss allowed (1"1) Passive Income from K-1 (I) Nonpassive Schedule loss from K-I 8582 if required) Schedule
Nonpassive
Income and Loss
(1() Nonpassive income Schedule K-1 from
(]) Section 179 expense deduction froen Form 4562
A B C D E
28a Totals "'! .......... ill:i: ii .:::.::if:! i i . ::ill'fill b Totals
29 30 31
438,2
94
:::::: i.i: ::: ::: : :i:_:::i : ::::i:i : i I I
//;!::::::i::i:li! i : i I
:: _;;:>;:_:":[;__:;'::i;.!:i.;' .:':.. !i[il;':';: :";_i_;;:_[
29 4 3 8, 2 9 4
141,
315 I
'i- :::: [i .::.:.:ii::ii';::;.i: :i;!_ : ;"i :;k..':.-.
Add columns (h) and (k) of line 28a ..................................................................
30 !( Add columns (g), (i), and (j) of line 28b.. .............................................................. 1 14 Total partnership and S corporation income or (loss). Combine lines 29 and 30.
Enter the result here and include in the total on line 40 below .............................................. 31
315
..:Pa_-.ltt::: Income or Loss From Estates and Trusts
32 (a) Name
2 96 r 979
_) Employer IO number
A B C D Passive Income and Loss
(c) Passive (attach deduction or loss atlowed Form 8582 if required) (d) Passive Income from Schedule K-1
Nonpasslve
(e) Deduction or loss from Schedule K-1
Income and Loss
(f} Other Income from Schedule K-1
A B C D
::. .,.: ....-.. . . . .. , ..
33a Totals
i!;-
.. :i;i ' .
......: "':
: .../.: ..
:.:..:_. :i!:.:..!.:'"':.i .--:" . :ii-'i:::... '1...... ": _"""'" ;. 34 35 ( 36 ":: :'!";'; ": .... ' ": ' i::::
b Totals I .:-::.!.!/:'i:.::. .: :' :-::.. ;..:: ::"..'.!:':.i"-; :-.. -' . 34 Add columns (d) and (f) of line 33a ................................................................... 35 36
Add columns (c) and (e) of line 33b .................................................................. Total estate and ITust income or (loss). Combine lines 34 and 35. Enter the result here and include in the total on line 40 below ..............................................
Part IV.!; Income or Loss From Real Estate Mortgage Investment
(b) Employer
Conduits (REMICs) - Residual
(d) Taxable Income (net loss) from Schedules Q, line 1b
Holder
(e) Income from Schedules Q. hne 3b
37
(a) Name
Identification
number
(c) Excess Inclusion from Schedules Q, line 2c (see page E-6)
I 38 39 40 Combine columns (d) and (e) only. Enter the result here and include in the total on line 40 below ...................
,::i:[::: 38 39
I Part V.
Summary
Net farm rental income or (loss)rom Form 4835.Also, f complete line below ................................. 41 Totalincome or(loss). Combine lines 26,31,36,38,and 39. Entertheresult here and on Form 1040,line ...................................................... 17
b. 40
2 9 6,9 7 9
income reported on Form 4835, line 7; Schedule K-1 (Form 1065), line 15b; Schedule K-1 (Form 1120S), line 23; and Schedule K-1 (Form 1041), line 14 (see page E-6) .... 42 Reconciliation for Real Estate Professionals. If you were real estate professional (see pg. E-4), enter net income or (loss) you reported anywhere on Form 1040 from all rental real estate activities in which you materially participated undejl_esll_l_lll_llt_
IFOUS7A 10119100
41
rules.
42
Schedule E (Form 1040) 2000
Case 1:05-cv-00296-FMA
"-
Document 38-5
AS AMENDED
Filed 11/28/2005 Tax
Page 14 of 18 oMB.o ,.5-oo,4
2000
Attachment Sequence No.
SCHEDULE SE
(Form 1040)
Name of person with
I
Self-Employment
· Attach to Form 1040.
Income (as shown on Form 1040)
I
self-employTnent
· See InstrucUonsfor Schedule SE (Form 1040).
Department of the Treasury I Internal Revenue Service (99) _
17
Social
security
number
of person
I
JOSEPH
J.
TIGUE
wlth ,-,,-..,_..,..,._n------.. · I --------793
Who Must File Schedule SE
You must file Schedule SE if: · · You had net earningsfrom self-employmentfrom other than churchemployeeincome (line4 of Short ScheduleSE or line4c of LongSchedule SE) of$400 or more or You had church employeeincomeof $108.28 or more. Incomefromservices you performed as a minister a memberof a religiousorder Is not or churchemployee income.See page SE-1.
Note. Even if you hada loss or a smallamount of incomefrom self-employment,it may be to your benefitto file Schedule SE and use either "optionalmethod"in Pad II of LongScheduleSE. See page SE-3. Exception. If youronlyself-employmentincome was from earningsas a minister,member ofa religiousorder, or ChristianScience practitioner,and you filedForm 4361 and received IRS approvalnot to be taxed on thoseearnings,do not fileSchedule SE. Instead,write"Exempt-Form 4361" on Form 1040, line 52.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
I No Did You Receive Welles or TIps in 2000? _ J Yes Yes
/
Are you a minister, member of a religious order, or J ChristianScience practitionerwho received IRS Yes approvalnot to be taxed on earningsfrom thesesources, but you owe self-employmenttax on otherearnings?
Was the totalof yourwages and tips subject to social security or railroad retirement tax plus your net earningsfrom self-employmentmorethan $76,200?
l.°
Are you using one of the optionalmethods to figure your netearnings (see page SE-3)? No J Did you receive church employee income reported on Form W-2 of $108.28 or more? No _ tax you receive not subject to social security Did that you did tips report to your employer? or Medicare Yes
/
Ivy.
J.o
I You May Use Short Schedule SE Below Section A - Short Schedule SE. Caution: l _'_. You Must Use Long Schedule SE on the Back J Read above to see if you can use Short Schedule SE. 1 I
1 Net farm profitor (loss) from ScheduleF, line36, and farm partnerships, chedule K-1 (Form 1065), line 15a ........ S 2 Net profit or (loss)from ScheduleC, line31; ScheduleC,-EZ, line3; Schedule K-1 (Form 1065), line 15a(other than farming);and ScheduleK-1 (Form 1065-B), box 9. Ministers and members of religiousorders,see page SE-1 for amounts to report on this line. See page SE-2 for other income to report ............................. 3 Combine lines 1 and 2............................................................................ 4 Net earnings h'om self-employment Multiply line 3 by 92.35% (.9235). If less than $400, do not file this schedule; you do not owe self-employment tax ............................................................... 5 Self-employment tax. If the amount on line 4 is: · $76,200 or less, multiplyline 4 by 15.3%(.153). Enter the result here and on Form 1040, line 52. ,_ ...........
%
2 I 3 I · 4 I 5 I
"1 , 0 0 0 "1 , 000 9 24 141
· 6
More than $76,200, multiplyline4 1040, line 52. Then, add $9,448.80 to the result. Enter the total hereand on Form by 2.9% (.029).
J'
!.i i;'i:i..;i;;/;'.:.)i :.':: i:- ii.:i. iI ':.: .!.:::i:'::!:i:i:..i !ii ;i::ii.!iii ii :i::: !iii::i i:.;: :.: ":."-'
Deduction for one-half of self-employment27............................... 50% (.5). Enter the result here and on Form 1040, line tax. Multiplyline 5 by For Paperwork Reduction Act Notice, see Form 1040 Instructions.
I 6 I
7 _.
I
;":'".':ii..:.ili:ii ......;' i.: l i ':':';:;i'.:ii. : i i I'':' Schedule SE (Form 1040) 2000
KFA
(FOUSt 0
05/16/01
AS AMENDED
Case 1:05-cv-00296-FMA Form6198
Department of Treasury Internal Revenue theService Name(s) shown on return .
Document 38-5 AS AMENDED Filed 11/28/2005 At-Risk
· ·
Page 15 of 18 oMe.o,54.-o.,2
2000
Attachment No. Sequence I ---------------------- er
Limitations
Attach to your tax return. See separate Instructions.
31
JOSEPH WESTWAY
Part |-:.-i I
J.
AND
VIRGINIA SALESr
B. INC.
TIGUE
1---------93
Description activity(Seepage2 of the Instructions) of
MOTOR
Current Year Profit (Loss) From the AcUvlty, Including Prior Year NondeducUble Amounts.
(see instructions.) Enterlosses parentheses. in
2 a
Gain (loss) from the sale or other disposition initially report on: Schedule D
of assets used in the activity (or of your interest in the activity) that you
":---ii:.i!.:{ :.: _':_" " .._ ,J 2a I
..................................................................................
b Form 4797 ................................................................................... c 3 Other form or schedule ......................................................................... Other income or gains from the activity, from Schedule K-1 of Form 1065, Form 1065-B, or Form 1120S, that were not included on lines 1 through 4 1 5 Other deductions 2c ................................................................. investment interest expense allowed from Form 4952, that
2b I 2c I
3
!
or losses from the activity, including
were not included on from through 3 See page 2 of the instructions ..................................... Ordinary income (Ioss)lines 1 the acUvity. ............................................................. Current year profit (loss) from the activity. Combine lines 1 through 4. See page 3 of the insfructions before completin_ the rest of this form Amount At Risk
. 4 _l .1 }( 5 I
-161,
972 I
)
- 1 6 1 r 9 7 2
I: Par_:;ll::t Simplified Computation of
6 7 8 9
(See page 3 of the instructions to find out if you ma' use ihis part.) 6 8 9 I : I L I 0 0
Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on the first day of the tax year. Do not enter less than zero ............................................................... Increases for the tax year. See page 4 of the instructions ................................................ Add lines 6 and 7. ............................................................................. Decreases for the tax year. See page 4 of the instructions ............................................... ·
10 a Subtract line 9 from line 8 ...........................................
I10a I
0
I
:i..:_:iii:.::i
...... '
b If line 10a is more than zero, enter that amount here and go to line 20 (or complete Part III). Otherwise, enter --0- and see Pub. 925 for information on the recapture rules ................................ Note: You may want to complete Part III to see if it _ives you a lar_er amount at risk.
10b J ':.ii.!i:'::ii:!i.:i:'/:"-ii:i-:.i ..:::::"i!:::...-::-:.i:i:':ii' . .-
o
U::Pail;:lt[:l
11 12 13 14 15
Detailed
Computation
of Amount At Risk
I 11 I I 12 13
14
(If you completed Investment
Part III of Form 6198 for 1999, see page 4 of the instructions.)
in the activity (or in your interest in the activity) at the effective date. Do not enter less than zero .........
Increases at effective date ....................................................................... Add lines 11 and 12 ............................................................................. Decreases at effective date. ...................................................................... Amount at risk (check box that applies): a r"] At effective date. Subtract line14 from line13. Do not enter less than zero. b [] From 1999 Form 6198, line 19b. (Do not enter the amount from line 10b of the 1999 form.)
I I
I
16
Increases since (check box that applies):
t
. .............
I
15
I '
e [] Effective date b [] The end of your 1999 tax year ............................................... 17 Add lines 15 and 16 ............................................................................ 18 a 19a Decreases since (check box that applies): [] Effective date b r-I The end of your 1999 tax year ............................................... · I 19a I
16 I 17 I ........ t 18 I
'_' ?.'L- :
Subtract line 18 from line 17 .........................................
'
b If line 19a is more than zero, enter that amount here and go to line 20. Otherwise, enter -0and see Pub. 925 for information on the recapture rules ................................ 19b J
f:PartWl
21 20
Deductible Loss
.iii::ii_ :::..::.i ' .--.v.. 21 20
Deductible loss. If line 20 is zero, enter -O-; you do not have a deductible loss this year. Otherwise, enter the smaller of the line 5 loss (treated as a positive number) or line 20 .... See page at8 risk. Enter the larger find out10b orto report any deductible loss and any ,carryover ................... of the instructions to of line how line 19b ....................... Amount ..........................
0 0
)
Note: If the loss is from a passive activity, see Form 8582, Passive Activity Loss Limitations, or Form 8810, Corporate Passive Activity Loss and Credit Limitations, to find out if the loss is allowed under the passive activity rules. If only part of the loss is subject to the passive activity loss rules, report only that part on Form 8582 or Form 8810, whichever applies. KFA For Paperwork Reduction Act Notice, see page 8 of the Instructions. Form
6198
(2000)
IFOUS32
11127100
AS AMENDED
Case 1:05-cv-00296-FMA Form 6251
Departmentof the Treastxy Internal evenueService R Name(s) hown on Form1040 s
Document 38-5
AS AMENDED
Filed 11/28/2005
Page 16 of 18
Alternative Minimum Tax- Individuals
· See separate Instructions.
· Attach to Form 1040 or Form 1040NR.
OMBNo. 1545-0227
2000
Attachment Sequence No. Y---- -------- ------ ---yrcm'tbe¢
32
JOSEPH J. AND VIRGINIA B. TIGUE I':i:-'_..t:.::: I Adjustments and Preferences
1 If you itemized deductions on Schedule A (Form 1040), go to line 2. Otherwise, enter your standard deduction from Form 1040, line 36, here and go to line 6 ......................................................... 2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4 or 2 1/2% of Form 1040, line 34 ............ 3 Taxes. Enter the amount from Schedule A (Form 1040), line 9 ............................................. 4 Certain interest on a home mortgage not used to buy, build, or improve your home ............................ 5 Miscellaneous itemized deductions. Enter the amount from Schedule A (Form 1040), llne 26 ..................... 6 Refund of taxes. Enter any tax refund from Form 1040, line 10 or line 21 ..................................... 7 Investment interest. Enter difference between regular tax and AMT deduction ................................. 8 9 Post-1986 depreciation. Enter difference between regular tax and AMT depreciation ...........................
---------93
6,
0 0 8
4 0,4
0 9
Adjusted gain or loss. Enter difference between AMT and regular tax gain or loss ..............................
10 Incentive stock options. Enter excess of AMT income over regular tax income ................................. 11 Passive activities. Enter difference between AMT and regular tax income or loss ............................... 12 Beneficiaries of estates and trusts. Enter the amount from Schedule K-1 (Form 1041), line 9 ..................... 13 Tax-exempt interest from private activity bonds issued after 8/7/86 ......................................... h Losslimitations ........ 14 Other. Enter the amount, if any, for each item below and enter the total on line 14. a Circulation expenditures, b Depletion ............ c Depreciation (pre--1987). d Installment sales ....... e Intangible drilling costs.. f Large partnerships ..... g Long-term contracts ... "16,4 4 2
I Mining costs .......... J Patron's adjustment ..... k Pollution control facilities. I Research & experimental. m Section 1202 exclusion .. n Tax shelter farm activities. o Related adjustments ....
15 Total Adjustments
and Preferences.
Combine lines 1 throu_lh 1.4........................................
·
62
I"PadJ!:;I
Alternative Minimum Taxable Income
37.1f less than zero, enteresa(Ioss) ............................... · 16 I 17 ; I 18 I ( · 19 20 · 21 ...... .
'.'...
16 Enter the amount from Form1040,11ne 17 Net operating loss deduction,
-'I 2
,'700,250
I
if any, from Form 1040, line 21. Enter as a positive amount ........................ and you itemized deductions,
3 8 3
/
9 2 3
18 If Form 1040, line 34, is over $128,950 (over $64,475 if married filing separately),
enter the amount, If any, from line 9 of the worksheet for Schedule A (Form 1040), line 28 ....................... 19 Combine lines 15 through 18..................................................................... 20 21 Alternative tax net operating loss deduction. See page 6 of the instructions ................................... Alternative Minimum Taxable Income. Subtract line 20 from line 19. (If married filing separately and line 21 is more than $165,000, see page 7 of the instructions.) .................................................
)
! I
I
746,53
6 7 1 _
2
879
74, 653
Par[itg ]
22 Exemption
Exemption Amount and Alternative Minimum Tax
Amount. (If this form is for a child under age 14, see page 7 of the instructions.) AND line 21 Is not over.., $112,500 ................. THEN enter on line 22... $33,750
IF your filing status Is: Single or head of household ......................
.::::i i.. i.:;
Married qualit_ng widow(er) .......... filingjointlyor
Married filing separately ......................... Subtract line 22 from line 21. If zero or less, enter -0-
150,000 .................
75,000 .................
45,000
22,500
} ...........
·
-22
23
4 5, 0 0 0
.:..ii-i': .. ::i i-::,
If line 21 is over the amount shown above for your filing status, see page 7 of the instructions. 23 24 here and on lines 26 and 28 and stop here ................
29,653
If you reported capital gain distributions directiy on Form 1040, line 13, Or you completed Schedule D (Form 1040) and have an amount on line 25 or line 27 (or would have had an amount on either line if you had completed Part IV) (as refigured for the AMT, if necessary), go to Part IV of Form 6251 to figure line 24. All others: If line 23 is $175,000 or less ($87,500 or less if married filing separately), multiply line 23 by 26% (.26). Otherwise, multiply line 23 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result .................... Alternative minimum tax foreign tax credit. See page 7 of the instructions ..................................... · 24 25 26 27
7, 710
7, 7 1 0
25
26 Tentative minimum tax. Subtract line 25 from line 24 ................................................... 27 28 Enter your tax from Form 1040, line 40 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, line 43) .......................................................................... AlternaUve Minimum Tax. Sub_'act line 27 from line 26. If zero or less, enter -0-.
·
Enter here and on Form 1040, line 41 .............................................................. For Paperwork Reduction Act Notice, see page 8 of the Instructions. KFA AS_MIEIqr_E3)
·
28
7, Form
7"] 0
6251
(2000)
Case 1:05-cv-00296-FMA
F_m 8271
(Rev. July lg98) of the Treasury Department
Document 38-5 AS AMENDED
Filed 11/28/2005
Page 17 of 18
OM. o N ,_,5-o.,
Attachment
Investor Reporting of Tax Shelter Registration Number
·
·
on return
Attach to your tax return.
Internal RevenueService
Investor's name(s) shown
If yOU received this form from a partnership, S corporation, or b'ust, see the instructions.
I Investor's identifying number
Sequence.=
I Investor's
71
tax year ended
JOSEPH
1 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 2g 29 30 31 32
J. AND VIRGINIA
PROPERTIES,
B. TIGUE
(.1.) Tax Shelter Name
I --------793
(1:)) Tax Shelter Number Registration number) (t t -digit
112/31/00
(c) Tax Shelter Identifying Number
WESTMINSTER
LP
86195000202
43-1398517
2 GREENWAY
HOUSING
FUND, LTD.
84278006238
95-3924210
34 35 36 37 38 39 40 41 42 43 44 45 46 4"/ 48 49 5O
KFA
"
Form 8271 AS AMENDED
(Rev. 7-98)
Case 1:05-cv-00296-FMA
Document 38-5 Filed 11/28/2005 AS AMENDED
Page 18 of 18
.orm 8582
Department f the Treasury o InternalRevenueService Name(s) hown onreturn s
Passive Activity Loss Limitations
· )_ See separate Insb'ucUons. Attach to Form 1040 o¢ Form 1041.
o,e,o.,s,s-,o08
Attachment SequenceNo. 88 ----------------------- er
2000
JOSEPH J. AND VIRGINIA B. TIGUE I_:iiP.attt,::i 2000 Passive Activity Loss :]
CauUon: See the InsfrucUons for Worksheets 1 and 2 on page 8 before completing Part I. Participation In a Rental Real Estate Activity on page 4 of the insfructions,)
---------93
la
Activities with net income (enter the amount from Worksheet 1, column (a)) .......
la
4 3 8,
2 94
b
Activities with net loss (enter the amount from Worksheet
1, column (b)) ..........
lb
(
Rental Real Estate Activities With Active amount from Worksheetdefinition of active participation( see Active c Prior year unallowed losses (enter the Participation (For the 1, column (c)) ..... lc
i
!!
iiii!il
ii I
d Combinelines la, lb, and lc ................................................................... All Other Passive AcUviUes
!d ': .... " ": -: :
438,
':" .......
294 -......
b c
Activities with net loss (enter the amount from Worksheet 2, column (b)) .......... Prior year unallowed losses (enter the amount from Worksheet 2, column (c)) .....
2 0, 1 2 4,
7 4 5_). 8 4 8
d 3
Combine lines 2a, 2b, and 2c .................................................................... Combinelinesld and 2d. Ifthe resultis netincome zero,alllosses allowed, ncluding or are i anyprioryear
unallowed schedules losses entered on line lc or 2c. Do not complete Form 8582. Rep_,l the losses on the forms and normally used. If this line and line ld are losses, go to Part II. Otherwise, enter -0- on line 9 and go to line 10 ..................
- "1 "1, 3 "1 4 5
2 9 6,
9 7 9
I;iiPart |[:_?] Special Allowance for Rental Real Estate With Active Participation
Note: Enter all numbers in Part II as positive amounts. See page 8 for examples. Note: If your filing status is married filing separately and you lived with your spouse at any time 4
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