Free Affidavit - District Court of Federal Claims - federal

Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

Page 1 of 9

DEPA~TUENTOF THE TREASURY
INTERNAL REVENUE SERVICE

WASHINGTON. D.C.
SWILL D M M E S I I I L I F E I C L O V L D OVdtSWW

20224

JBJZ Investors, Inc. . 16 Buckingham Drive Chadeston. S.C. 29407

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Dear Mr. Zucker;

Attached please find document request for the records yw have agreed to furnish in accordance with your Announcement 2002-2 disdosure statement Please provide them to me by the 'information due by' date on the document request.
If you have any questions. please contact me at (843) 568-0207. Ext 107. You may also write to me at Internal Revenue Service. 4995 LaCmss Rd.. SuRi 1400A. North Charleslon. S.C. 29406. Sincerely.

Alan E. Moss Internal Revenue Agent Enclosure Document Request #2
Cc: Kenneth Hughes. Power of Attorney W. Shawn Smith Power of Attomey

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Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

Page 2 of 9

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Form 4564 me ~PBB)

information Document Request

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In addilion l ihe records requested by Document request #1 submitted to h k Jerry Zucker on o 4/10/2002 lhe fdowing records are requested. This request pertdm to records that dwment the h.ansadions dsdosed by you in your Announcement 2002-2 disclosure statement
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'All tramadionat documents, induding agreements, contra&. instruments. schedules. and anv infomafion received from lhe oromders. solicitors or remmendina . - oarties and allhalerial mc&ed from those o&er advisor(s); Aft Internal documents or memoranda used by us in our decision-making pmoess; and All opinions and memoranda that provide a legal analysis of Ule transactions. whether prepared personally or by a tax professionalon our behalf'.

Where the document requests overlap. the recwds need to be submitted only once.

Inr-tianmq-

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AIUIEMos.l"md

57-10282

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P m ~ r n G L 1 0 7-

From:

Oflb u e b m 4945 L.Cmss Road. S i l t 14 No& Charlwik,. SC 29606

Fp.rB9>5YJ154

Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

Page 3 of 9

Department of the Trmury Internal Revenue Sentice It~foxnntion Document Rcquot To: (Name of Taxpayer +nd Company, Division S u b j j

Request Number
I-

Form 4564

or Brmch)

1999 F o r m 11205

JBJZ Investors, inc. 1 Buckmgbam Drive 6
Charlaton, SC 29407
Dacription of Docllmcnk R m Rp r : q u a Md

Submitted to: Jcrr~ Z U ~ Dates of Previous Requests

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Shon T a m Cdpinl Loss Gmpktc dommma&aof Cisco Stock S s h Rice (552973) i c u i g d dn nldn l c d m d o ~ l rbmtenge wrrmws, eD. u well ascomplne dacummotionof me rrlrltd con buk . (52,072.: 17) including d plrrharecouiurmdom,bmLrage rtmemms e . r

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1 Clnrrncy Lus Comp*le docmnenatioa of lhc Zumacy canart" from qohilion m &rpodtim inchding price and cosIbuis compmdola and mppmhg donunenmion.
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Saction 351 Tm&d - Ca+ dcammo6cm dihc mx basis valuuion (SS2.907.726)refemdto in ifma pmvidc aU (1) a d (2) of l c t n r Was dx valuation dmc b b o m c or by an ouoidc hm. i eifha h me w n

asnmpdoarmd awlmiry n

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7.

M y olbn cards the m.pontioa vovld like lo provide for considention in evalwincluding caw law, d h g s , c r .

c e above bmnstiom h

I n f o d o n Due By

4/24/02,

AI k Appointment

MdIn

J p Date:
1/10/2002

Name aad Titleof Requestor
FRoM

Debra L S i o u s , Intrmal Revenue Ap;ent Office Location:
4995 hCms ~
0 suite IWU 4 Nonh Cbularon, SC 29406

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Phoae: Voioc (843) Mb0107 c t I13 x. FAX (843) 554-3454

Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

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Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

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May 30.2002

Mr. Allm Moss Inrrmal Revenue Service 4995 M s Road m
Suite 1400A

Nonh Charlcsmn. South Carolina 29406
Mr. Jim McCncken LMSBCiaocial Pmdum and T m t i o n c Gmup 1916 Kogcr Cmtu Tulane Building 2888 Woodcock Boulevard - Stop 682-D Atlanta. Gmrgia 30341

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JBJZ Investors, Inc.
Dear Men and Ti:
As we discussed, please find enclosed the information requested in Information Document Requests #I and #2 for J J Invmors, hc. Wc look f o r d to our meeting on Wodncsday. BZ June 12. Io me meantime. please feel free to call me at (864) 298-6434 if you have questions.

~cnneth D. Smior T x Manager a

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KDH:skd Enclosure Copy to M .A1 Brooke (E&Y -Atlanta) r

Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

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Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

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% M U < - I ~ Y s ~ L F I Y r C o I 1 0D Y I I , O I (

DEPARTMENT OF TWE TREASURY
I N T E R N A L REVLNUE SERVICE WASHINGTON. D.C. 20214

Jerry 8 Anita G. m e r
16 Budtingham Drive Charleston, S.C. 29407

Dear Mr. Zuckw:
Attached please Cind document request for the records you h8ve agreed to furnish in accordance with your Announcement 2002-2 d i m statement Flease provide them to me by Ule 'informatiin due b' date on the document request y

If you have any questions. please mtact me at (843) 566-0207, Ext 107. You may also mite to me at Internal Revenue Sewb, 4995 Lacross Rd.. Suite 14004 North Charleston. S.C. 29406.

Alan E Moss Internal RevenueAgent

nbc-

Enclosure - Document Request #3

Cc: Kenneth Hughes. Power of Attomey
W. Shawn Smith, Power of Attorney

Case 1:05-cv-00231-EJD

Document 97-19

Filed 07/17/2007

Page 8 of 9

Request Number D e p v c m a t d r h c Tmrrmrr?. Imernd Revmw S w i c e Information Dbnvn~nt RrguCsl I f TK (Name ofTnxpayu and Companv, Division Subjcc~Tnnsecdon Disclosed ~nd;r Anmamcanent 20022 io Bnnch) r Submitted to: lemr & Anita C Zucker hfr&MnZuelru i6 ~uckingham r i K ~ ~ Chulcsmn, S.C. 29407 Dates of Prcviow Rqunts:

Form 4564

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Description ofDocummtr R e q u a d

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In addition to the documentation received in ~sponreo earlier document q u a t s . $ease t provide the following items relative to the tramaction disclosed under Announcement 2002-2: This applies to all tGpaver entities-he individuals. LLC'S, parmenhip and Xorporation 1. Please provide a wpy of all additional agmmmts, conea*s, liabilities or obligations of the taxpayen(s) thiu have not been submitted prcviornly. including but not limited to, any loans. fee agreements ( d accountingX invoices (Jenkins & Gilchrist; DB Alex Brown; Ernst I and & Young), nc. 2. Plearc provide a copy of all additional prmotional materials presented&or pmvided to the taxpayefls) concerning this nansaction that have not b m submiIted previously, including but nor limited to. any offering memoranda and prospectuses as wII as any "COBRA" materials.

1 All documentation rdatins dirccrly or indirectly to the tax and fimncul consequences of participating in this transaction, includine bur not limited to, potential benetits, potential risks. etc
4. Please describe the principal tationale for the simultaneous purrhase md sale of a call option with the same expimion dates if not to subdally minimize the taxpa~fs economic exposure. D e this nor ensure rbe taxpayer(s) werc 1 substantially "at risk' under IRC os p 0 section 465 vmus the vimral certainty of the tax btnefiu recei.ved?

5. Arc there any recordsldocumentation on which anomey-climt privilege or the work produa dochine is being claimed? If so. provide a privilege Iog and ad* the following questions: who wrote or initiated the record(sj'dmnacntation? (continued on R g e 2 anached)

InCornnrioa Due By

1CLZMU

Ar Nar - a m n

0 Mailln
57-10282

0
Date:
9-19-2002
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Name-and Title of Requestor
Alan E Moss, Internal Revenue w
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Office Location: 4995 LaCmss Rd, Suitc L O O M Noah Charleston, S.C 29406

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Folm 4554

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Case 1:05-cv-00231-EJD

Document 97-19
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Filed 07/17/2007

Page 9 of 9

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Rsquert Numbu Depvmrc~l the Trrsr~p of Internal RRntrr ScRiec Io~tioadon Donrment Requat I 3 --t ~ O D UndTr Diedoecd To: (Name ofTupayx a d Company, Division S u b j e T Aano~~memZML22 ? or Branch) Submimd m : Jw &Anita G Zuckcr

Form 4564

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To whom was the rru)rd(sY-w .ddrasss) How long are the r c c 4 u d ( s Y ~ ~ t i 0 n ? What vnchments accompany me r c c o r d ( s Y d o c m n ~ ? Who received copies of the ncord(s~dncumentation bec, or copies in any (cc. form)? What are the dare(s)of the r r u ) r d ( s ~ d o c m ~ ~ o n ? What topic(s) was dkussaVucpW in ttK m o r d ( s Y d ~ ~ u m ~ w ?

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What u the claim of privilege?

6. Bmkerage Statements, Bank Statements aad T d e Tick& efleaiag the pwchase aM1 sale of the Canadian Currency. Include a c .of the Canadian Cumney Conana(s0 and the m n s for this particular activity.

Idcumado. Due By

1&2002

kNrnAppc3mma1

0 Mdl.
57-lo282

(XI
Datc:
949-2002

Name and Title of Requestor

FROM

AIM E Moss, Internal h u e Agent OfficeLocnrion: 4995 Lacmas Rd, Suite 1400-A Nonh Chulcsron, S.C. 29406

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2124

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Form 4160