Free Motion for Preliminary Injunction - District Court of California - California

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 1 of 39

IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA,
) ) ) )
)

Plaintiff,
v.

Case No.

ROOSEVEL T KYLE, et al

) )
) )

Defendants.

DECLARATION OF OFELIA URIARTE

i. i, Ofelia Uriarte, am over 18 years of age and am competent to testify to the facts

set forth in this declaration.
2. In 2007, my husband and I paid Roosevelt Kyle to prepare our 2006 federal

income tax return. Wc werc not present for the actual preparation of our return. Mr. Kyle
interviewed us and we left him with copies of our Forms W-2 and documentation in support of

donations we made to our church. lIe let us know when our returns were ready and then we
signed them.
3. After an IRS audit of our 2006 return we discovered that several claims on our

return were false.
5. Our 2006 tax return falsely reported deductions for business travel expenses of

approximately $4,710, including vehicle expenses. In 2006, I was not required to use my
personal vehicle for business purposes. I never gave Mr. Kyle any information to support such a
claim.

Exhibit C

2742918.1

50 Exhibit C

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 2 of 39

6. Our 2006 retur also falsely claimed a deduetion for over $2,400 in "work clothes

and upkeep" expenscs. My husband and I are not required to buy special clothes for work. We
wear normal street clothes to work. I never gave Mr. Kyle any information to support this claim.
7. Mr. Kyle also inflated charitable contributions on our 2006 return. Our return that

Mr. Kyle prepared falsely claimed $500 in non-cash contributions to GoodwilL. My husband and

i did not provide Mr. Kyle with information to support such a claim and we did not aetually

make a donation to Goodwill in that amount.
8. We consented to the IRS's determination that our 2006 return understated our (ax

liability by $332.
9. A true and accurate copy of our 2006 return is attached to this dcclaration as

Exhibit C-1.

10. A true and ace

urate copy of

the Form 4549, "Income Tax Examination Changes"

eontaining my husband's and my signatures consenting to the IRS's adjustments to our 2006

return is attached to this declaration as Exhibit C-2.
I declarc under penalty of perjury that the foregoing is true and correct.
Executed one)':f I

_, 2007

/C,/// ? L&. . ,., .L.,-.¡'-(G / b"~'/'- --. L-- / '::_~_.___ --OFELIA URIARTE'

/j - ~;,/ - 1/

/:'\ '. I

2

274291!U

51 Exhibit C

Case 3:07-cv-02187-IEG-NLS
\,

Document 18-5

Filed 01/11/2008

Page 3 of 39

lJpa_~ alth Treasury - Inlernal Reyenul! SeIVlCe

Fmm 1 040
Label
(See inSllUcbons.l

U.S. Individual

Income Tax Return
M'

2006
,200, endlnQ

i (991

IRS Use On1v

FortlY1arJanl De 31, 2(. Dr othr tax wear b..rnni""
YoUl lir51 niJme

.20

Do nolwrile orslaple in Ihi!;space OM No, 1545-0074

lislname

y_socl..lMur..b..

OFBLIA
I!a lOn! '''rom.

URIARTB
spoe"sfirstname
M'

Use the
IRS labeL.

La..ln",me

Spose'" soial øcurty number

JUAN
Horn,' .1.'~,1"

M

URIARTE
spp in ~lr"r~ ,f'n'.

Oih~rwise, please print or type

...("",,,i.,arvlslreel) Ilvou ho;I" a P.D box
II you have afoieign ac!ress.

Apilrtmrn!nn

You must entei youl

3991 MAINE VIEW AVE
C,ly.townorP''otflce,

see n'slrudions

State

zip code

.l
change

social security

number(s) above
your l.x or refund

.l

Presidential Election Campaign

SAN DIBGO
~ Chek here if you, or your spouse if filing Jointly, want $3 to go to ttis fund? (see instrct

CA
ions)

92113 ... ..

Checking a box below will not

.... OYOU

o Spouse

Filing Status
one box.

1

2
3

i
¡:

Single
Marred filing toin~y (even if only one had income)

4

U Head of household (with qualifying person). (See
Instructions.) It the Qualifying person 15 a child

but not your dependent, enter this child's

Check ant y

Marred filing separately. Enter spouse's SSN above & full
name

name here. ..

here. ..

5

seeinstructons)

Exemptions

6_ b

Yourself. If someone can claim you as a dependent. do not check box 6a

Souse
(2 Dependent's
social security

c Dependents:

(3) Dependent's relationship
to you

number
1 First name

Last name

(hildforctild taicredit (seeinslrs)

Quahfyint

J- on 6und 6b 2 (4) ,
No. .

BoXI5CMCk.d

on6cwn:
lived
with

01 çhldr.n

Dau hter
If more than four dependents.
see instructions

(_,nlts)
Add

. dId not t1v. wi you dUl tcdivinc. or Mp.,aton

you i

on6cno .nhr.d.bov.
number

""--

Income
Alt,h Form(s) W.2here. Also attch Forms

d Total number of exem lions claimed 7 Wages, salaries, tips, etc, Attach Form(s) W-2 8a Taxable interest. Attach Schedule B if required

7

:C~:.~.. 3 24,808.
11.

8_
9_
10
11

b Tax-exempt interest. Do not include on line Sa .
91 Ordinary dividends. Attach Schedule B if required

b Qualified dividends (see instrs) 9b
10 Taxable refunds, credits, or offsets of slate and local income ta~es (see instructions)

W.1G and 11l9-R
if Ln was If you did

wittheld.
not

11 Alimony received

12 Business Income or (loss). Attach Schedule C or C.EZ
13 Capital gain or (loss). At! Sch 0 jf feqd. If not reqd, de here

9(taW-2,

setinslructions.

14 Other gams or (lOSses). Attach Form 4797

.0

12 13 14

151 IRA distributions .~
I b Taxable amount (see ¡nslrs) amoun1 (see instrs) 16a Pensions and annuities CJ 17 Rental real estate. royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). Attach Schedule F . 19 Unemployment compensation .
20a Social security benefits I lOal
21 Other income

15b
1Gb 17 18 19

\
o

;

Enclose,butdo notattach,any
payment. Also, please use

2 , 09 i.1 b Taxable amount (see inslrs)

20b
21

\/

Form 1040-V

22 Add the am;;uni~ m ih; 1;r-;l- ii wi~mn-fõr iin~s-7~thro~ -h 2~ ñiTs-;s- ou;tõtãi ¡;~o~;-..

22

24,819.

Adjusted

23 Archer MSA deduction. Attach Form 883 23
24 Certm busines expenses 01 reserists, pe0rming artsts, and fee-basis
government offcials. Atth Form 2106 or 2t06-El
25 Health savings account deduction. Attach Form 8889

Gross

Income

26 Moving expenses. Attach Form 3903
27 One.

24 25 26

half of self-employment tax. Attach Schedule SE
(see

V
28 29
30

28 Self-employed SEP, SIMPLE, and qualified plans
29 Self. employed health insurance deduction

instructions)

liahlb C.t I

30 Penalty on early withdrawal of savings
31 a Alimony paid b Recipient's SSN . ..

310
32 33 34 35 36 . 37
FDIA0112
11107106

32 IRA deduction (see Ir'structions) loan mterest deduction (see instructions). 33 Student 34 Jury duty pay you gave to your employer
35 Domestic production activitiES deduction Attch form 893

36 Add lines 23 - 31a and 32 - 35

37 Subtract line 36 from line 22. This is our ad.usted r055 income BAA For Disclosure, Privacy Act, and Paperwork Reducton Act Notice, see instructions.

24,819.
Form 104 (2006)

52 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
Farm 104 (2006)

Document 18-5

Filed 01/11/2008

Page 4 of 39
Pace 2

Tax and Credits
Standard Deduction

OFBLIA (, JUAN M URIARTE 38 Amount from line 37 (adjusted gross income) .

38

24,819. 13,617.

391 ~.heck -( 8 You were born before January 2, 1942, B Blind. Tolal boxes
L'
b it your spouse itemizes on a before January 2,1942. alien, see mstrs and ck here .. Spouse was born separate return, or you wee a dual-status Blind. checked'"

for-

39. L. 39b U
"

. People who checked any box

r- ~ Itemized deductions (from Schedule A) or your standard deuction (see left margm)

on line 39a or 39b or who can
be claimed as a dependent, see

41 Subtract line 40 from line 38 42 If line 38 is over $112.875, or you provided houSIrQ to a person displace by Hurm:ane Katnna.
instructons. otherwise, multiply $3,300 by the total number of e~emptions clalme1 on Ime &d
Taxable income. Subtract line 42 from line 41
II line 42 is more than

40 4' 42

ii.20_~:.

see

43
44 45 46 47 48 49 50 5' 52 53 54 55 56 57

instructions
. All others'

Ime41, enter-Q.

Tax (see IOstrs). Check if any tai is from: a DForm(s) 8814 b 0 Form 4972

Single or Married

Alternative minimum tax (see instructions). Attach Form 6251 Add lines 44 and 45 .
Foreign tax credit. Attach Form 1116 if required
Credit for child and dependent care exiienses. Attch Form 2441

43 44 45

9,900. i, 302.
13L. 13L.

~ 46
47 48 49 50
5' 52 53 54

filing separately, $5,150
Marred fihng

Jointlyor Qualifying widow(er), $10,300
Head of

Credit for the elderly or the disabled. Attach Schedule R
Education credits. Attach Form 8863 Retirement savings contributions credit Attach Form 880 Residential energy credits, Attach Form 5695
Chiidt;xcredlt(seelnstructionS).AttachForm~l if

required .

household, $7,550

Credits from: a 0 Form 8396 b 0 form 8839 ~ Form 8859 Other credits, Check applicable box(es): a Form 380 b 0 ~1 c DForm
Add lines 47 through 55. These are your total credits

55 56

Subtract line 56 from Ime 46. It line 56 is more than line 46, enter .0,
employment tax. Atach Schedule S£ Social security and Medicare tax on tip Ircome not reported to employer, Attch Form 4137
Self. '"

sa

~ 57 58
59 60
61

13L.

Other Taxes

59 60
61

Additional tax on IRAs, other qualified retirement plans, etc. Atach Form 5329 if required

Advance earned income credit payments from Form(s) W-2, box 9

,,'

Payments
It you have a qualifying

62 Household employment taxes, Attach Schedule H 63 Add lmes 57.62. This is iiour total tax 64 Federal income tax withheld from Forms W-2 and 1099 65 20 eslimated tax payments and amount applied from 205 return 661 Earned income credit (EIC)

62 ~ 63 64 65

1,712. 1,466.

in.

66.
67 68

child, attach
Schedule EIC.

r

b Nontaxable combat pay election

;'16abl'
69
70

67 Excess social security and tier 1 RRTA tax withheld (see instrucions) 68 Additional child tax credit. Attach Form 8812 69 Amount paId with request for extension to file (see instructonsb' . 70 Payments from: ii 0 Form 2439 b 0 Form 4136 c Form 885
71
Credit for federal telephone excise tax paid Attch Form 8913 if required
~~s~n~~ r:óu~o:a.:~~I1rO~h. 71

n

50.
~ 72
73

72

Refund
Direct deposit?
and fill in 74b,
74c, and 74d or

73

If line 72 IS more than line 63, subtract Iine 63 from Ime 72 This is the amount you overpaid

3,228. 3,097.
3,097 .

See instructions
Form 888,

. .

741 Amount of line 73 you want refunded to you. If Form 8888 is attached, check here
b Routing number d Account number

lxxxxxxx I ,lxxxxxxxxxxXX

~D

74a

.. c Type'

n Checking
I

o Savings

Amount
You OWe

75 76

Amount of line 73 1I0U want annlie(l to voor 2007 esimated tax

~175 I
~ 76

Third Part y Designee Sign Here
Joint return'
See instructions Keep a copy

Undr perolties of periury, I declare thlt have eiimined ttis return and accomp.nying schedules and statements, and to the besl of my knoledie and beii..f, !hy are true. correct. and complete. Delafalion of preparer (oth, thn liiipayer) is based on allmtQfmation 01 which prepare' has any knowiedoe
Yoursignalufe

name ~ no .. numtil(PtN)"
U Yes. Complete the following. Designee's Phone Personal identoftcation
Do you want to allow anothr person to discuss this return with the IRS (see instrucboris)?
VOlJfoccupailon
NURITION AI Spouse'~ occupll:l

n

Amount you owe. Subtract hne 72 from line 63. For details on riw to iiay, see! instrul'lons

Estimated tax oenaltv (see instructions) ... . . . n

~No

~ ~

/( - /~ /" ...

/' /:.-l~

-r
. '.

Dale

"

Dayt:me phone number

DB

SpoO's S'lnalufe If a JOint rebl, bo musl sign

for your records

/:

Dale

I

Pliipa'l"'S SSN Of PTIN

Paid Preparer'5
Use Only

:i~e~~~~s ..

Check

ii

sell.employed

Firm's name EAGLB INANCIAL SERVICES, LLC
~~lt~:;;I~~ed1" 2414 HOOVER AVE STB B
adress,

liP"", NATIONAL CITY CA
and

EIN

20-8249361
Form 104 (2006)

91950-8583

ptorieno

FDIAOl12 11107/06

53 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
SCHEDULE A
(Form 104)
Departmenl 01 th Tieasury

Document 18-5

Filed 01/11/2008

Page 5 of 39
OMNo 1';5.0074

Itemized Deductions
.. Attach to F omi 104. .. See Instructions for Schedule A (Form 104).

InleindlRevenei Service (99) N"me(!o) shown "" Form 104

Allachment

2006
07
umb.,

Sequence No

OFELIA

&

JUAN
i
2

M

URIARTIi
1

I

ind

Mediul

Caution. Do not include expenses reimbursed or paid by others. MediCilanddentafexpenses(seeinstructionS)i i'"
Enter amount from form 1040, lme 38. . 2

Dental

Expenses

3 Multiply line 2 by 7.5% (.075) " 4 Subtract lme 3 from line 1 If line 3 is more than line 1, enter -0-

3

4
5

Taxes You

Paid

5 6 7 8

(See instructions.)

State and local income taxes Real esta1e taxes (see instructions) Personal property taxes

503.

Other taxes. List type and amount ..

-----------AUTO LICBNSBS 246.
number, and

6 7 8
10

1,030.
246.
9

You Paid

Interest

9 Ãci ï¡';s 5thr;;~h-8- - - - - - - - - - - - -- - - - - -10 Home mt9 mterest and point5 reported to you on Form 109
11

1.,779.

Home mortga interest not reportetto you on Form 109. II paid to the person

2,299.

from whm you bought th home, see instroctons and show tl't person's name,
identifying

(See instructions.)
Note.

Personal

-- ----- -- -- -- --- -- -- ----- ------ -- ---- - -- -- -- ----- ---- --- --12 13
Pomts not reprted to you on Form iæa. See instfs IOf spd rules

- - - -- - -- --- - -- - - --- - ---- - - - - --Investment interest. Attach Form 4952 ii required.
(See instrs.)

- - --- - --- -- ---- - -- ----- - - - -- --11

address ..

interest is

12 13

not deductible
Gift to

Charity if you made
a gif and

14 Add lines 10 throuah 13 . 15 Gifts by cash or check. If you made any gift of $250 or more, see insIrs
16

14 15

2,299.

2,285.
500.
18 19

~ota benefit

instructions.

or it, see

Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if

over $500
17 Carryover from prior year 18 Add lines i 5 throuah 17 19 Casualty or theft loss(es) Attach Form 468. 'See Instructions.). 20 Unreimbursed employee expenses - Job travel, union dues,

1.
17

Casualty and Theft losses
Job Expenses and Certin

2,785.

Miscell.neou5 Deductions
21

Job education, etc. Attach Form 2106 or 2106-EZ if
required. (See Instructions.)

.

- - --- - - - - ----- ----- - - --- --- ---~~~ ~p~ Jl~6J~!~~!~ _ ______ _ _~L ~1~. 20
Tax preparation fees
21

--------------

4,710.
125.

(See instructions.)

22 Other expenses - investment, safe deposit box. etc. List Iype and amount

.

Miscellaneous

other

22 23 Add lines 20 through 22 . 23 24 Enter amount from Form 104, line 38 124 I 24,819. 25 Multiply line 24 by 2% (.02) 25 26 Subtract line 25 from line 23. If hne 25 is more than line 23. enter -027 Other - from list in the instructions. List type and amount ..

~Q~_ ~~~T~~_~ _~~~B~_ _ _ _ _ _ _ _ ~~!~.

--- - ----- --- -- - -----

2,415. 7.250.
496.
26

Deductons
Total Itemized

--------------- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - - -Is Form 104, line 38, over $150,500 (over $75,250 'I married filing separately)?

6,754.

V

28

Deductions

~ND. Yow deducl,on " not limited Add the amounts ,n the lar nghl column 1
for lines 4 through 27. Also, enter this amount on Form 104, hne 40
o Yes. Your deduction may be limited. See instructions for the amount to entei. _

.

28

13,617.

29

If YOU elec to iæmize deductions even thuah ~ are les than Yfur standard deduction check here" n

BAA For Paperwork Reduction Act Notice. see Form 104 Instructions.

FOlA030i iilOli06

Schedule A (Form 104) 2006

54 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
SCHEDULE EIC (Form l04A or 1040)
~parlmen! 01 th Treasury

Document 18-5

Filed 01/11/2008

Page 6 of 39
OMS No. 1545-0074

Earned Income Credit
Qualifying Child Information

Imernl Revenue SI',vK;e (99)

Complete and attach to Form I04A or 104
only if you have a Qualifyng child.

2006
~~g~~~e;~o 43
You soal MCUrl numb.,

Name(s) shown on return

OFBLIA & JUAN M URIARTB

Before you begin:

See the instructions for Form l04A, lines 40a and 4Ob, or Form 104, lines 66 and 6G, to make sure that (a) you can lake the ErG and (b) you have a qualifying child.

. If you take the EfC even though you are not eligible, you may not be allowed to lake the credit for up 1010 years See the

instructions for details.
CAUTION: - It will take us ronger to process your return and issue your refund if you do nol fill in all

lines that apply for each Qualifying child.

. Be sure the childsname on line 1 and social security number (SSN) on line 2 agree with the child's social security card. Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child's social

security card iS not correct, call the Social Security Administralton at 1-800-772-1213
Qualifying Child Info""ation
1

Child 1
FirSlname

Child 2
Firslri(lme

Child's name

Laslname

lastriame

If you have more than two qualifying children, you only have to list two to eel the maximum credit . 2 Child's SSN

AMRICA

P URIARTE

Th child must have an SSN as defined in the Form l04A or Form 1040 Instructions unless the
child was born and died in 200. If your child was
enter 'Died' on this line and attach a copy of the
3
Child"s year of birt

born and died in 206 and did not have an SSN,

child's birth certificate .. . . .. .... ... .
Ye¡i

1989

Year

If born after 1987, skip lines 4a
and 4b; go to line 5.

If born after 1987 skip lines 4a
and 4b; ao to line 5

4

If

the child was born before 198,

a Was the child under age 24 at the end of 2006 and a student'

DVes.
Go to line 5.

Continue

DNG.

DVes.
Go to line 5.

DNG.
Continue

bWas the child permanently and totally disabled

during any part of 2006?

OVes.
Continue

ONG,
The child is not a
qualifying child.

DVe..
Continue

DNG.
The child is not a qualifying child.

5

Child's relationship to you

(for example, :~)n, daughter, grandchild, niece, nephew,
foster child, etc .. . .

Da.ughter

6

States during 200

Number of months child lived with you in the United

. .

but less than 7 months, enter '7

If the child lived with you for more than half of 2006

If the child was born or died In 200 and your home was the child's home for the entire time he or she was alive during 2006, enter '12'

-- months
Do not enter more than 12 months.

Do not enter more than 12 months.

-

months

TIP

You may also be able to lake the additional child tax credit.f your child (i) was under age 17 al the end of 2006, and (b) is aU,S citizen or resident alien. For more details, see the instructions tor lme 41 of Form lD40A or Itne 68 of Form 104.

8AA For Paperwork Reducton Act Notice. seeFonn 104A or 104 Instructions.

Schedule EIC (Form 104A or 1040) 2006

FDIA7401 09/1 )/06

55 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
Form 21 06.EZ
DepartrTnl at !h Tresury Internal Rewenue Service (9) Yom

Document 18-5

Filed 01/11/2008

Page 7 of 39
OMB No. i S45-0074

Unreimbursed Employee Business Expenses
. Attach to Form 104 or Form l04NR.
Occupation in wh",h you incurred e~penses

OFELIA URIARTB NURITION AIDE 55 B - 98 - 54 41
expense does not have to be required to be considered necessary_

'lame

AttenlNo. Sequence
Social uci- nlmll,

2006

54

You May Use This Fonn Only if All of the Following Apply.
. You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense IS one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business An

. You do not get reimbursed by your emPJOyer,for any expenses (amounts your employer included in bQ) i of your Form W-2 are not considered reimbursements for this purpose)
. If you are claimmg vehicle expense, you are using the standard mileage rate for 2006.

¡Part I

peflod after 1997. .'
I Figure Your Expenses
Vehicle expense using the standard mileage rate. Complete Part II and multiply tine Sa by 44,5 ¡: (.445)

Caution: You can use the standard mileage rate for 200 only if: (ii) you owned the vehicle and used the standard mifeage rate for the ;

f"styear you placed the vehicle in service, or(b) you leased the vehicle and used the standard mt/eage rate for the portion of the leas~

4,249.
2,

2 Parking fees, tolls. and transportahon, including train, bus, etc. that did not involve overnight travel or commuting to and from work

462.

3 Travel expense while away from home overnight, including lodging, airplane car rental, elc.

Do not include meals and entertainmenl. 3

4 Business expenses not included on lines 1 through 3

Do not include meals and entertainment 4

5 Meals and entertainment expenses: $ x 50% (.50) (Employees subject to
Department of Transportation (D01) hours of service ¡imils: Multiply meal expenses incurred wh,le away from

home on business by 75% (.75) instead of 50%. For details, see instructions,) 5
6 Total expenses. Add lines 1 through 5, Enter here and on Schedule A (Form 104), line ZD (Of on Schedule A (Form l04NR, line 9). (Armed Forces reservists, fee-basis state or locaf government offcials, qualified performing artists, and individuals with disabililtes: See the instructions for special rules on where to enter

this amount.

6

4,710.

¡Part II

llnfonnation on Your Vehicle. Complete this part only jf you are claiming vehicle expense on line 1,

7 When did you place your vehicle in service for business use? (month, day, year)

~ -uY-U!(!.QC!6

8 Of the total number of miles you drove your vehicle during 2006, enter the nÜmber of miles you used your vehicle for:

a Business _ _ _ _ _ _ _ _ _ _~,-s!~ bCommuling (see instr) _ _ _ _ _ _ _ _ _ _ _-l -s~a cOther _ _ _ _ _ __ _ _ _~,l~~
9 Do you (or your spouse) have another vehicle available for personal use?
10 Was your vehicle available for personal use during off-duty hours?
I! Yes

DYes

I! No

DNo
DNo

11 a Do you have evidence to support your deduction?
I! Yes

b lf 'Yes,' iS the evidence wnUen?

BAA For Paperwork Reduction Act Notice, see separate instructions.

ix Yes Cl No
Form 2106.EZ (2006)

FDIA7501

11108106

56 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
OFELIA & JUAN M URIARTE

Document 18-5

Filed 01/11/2008
558-98-541

Page 8 of 39

SMART WORKSHEET FOR: Schedule A: Itemized Deductions

Cash Contributions Smart Worksheet
A Miles driven for charitable purposes: i All miles other than Katrina relief miles:
a To perform chantable service

b To deliver noncash contributions
c TotaL. Add lines a and b

2 Katrina relief miles driven

B Cash contributions, enter name of chanty, type of chanty, and amount"
Name of chanty
ORGANIZED

Type

Amount

CHAITIES

2,285.

,

C Print cash contrrbution detail with filing copy?

DYes

SMART WORKSHEET FOR: Schedule A: Itemized Deductions

Noncash Contributions Smart Worksheet
A When total noncash contributions are $500 or less, enter name of chanty and amount below.
When total noncash contributions are greater than $500, enter name of chanty below. Then

double.click in Name of Charity column to enter required information on Noncash Contributions Worksheet. Amount will be completed by program
Name of charity
GOODWILL

Amount

500.

B Gheek for election under IRG See i 70(b)(1 )(G)(iii) C Print noncash contribution detail with filing copy when Form 8283 not required?

~B

Yes Yes

KEEP FOR YOUR RECORDS

57 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
Fonn 104
line 66

Document 18-5

Filed 01/11/2008

Page 9 of 39

Earned Income Credit Worksheet
~ Keep for your records

2006
Social Security Number

Name(s) Shown on Return

OFELIA & JUAN M URIARTE

QuickZaam to Schedule EIC QuickZaam to Information Worksheet 10 enter qualifying children information . c:,' QuÎckZoom to Wages, Salaries, & Tips Worksheet to enter earned and non.earned income. QuickZoom to page 2 of this worksheet, if credit 15 not calculaledon line 7 . '"

.~.

. 3
24,808.

QuickZoom to "due drligence" Form 8867 (Paid ,Dreparer's Eie Checklist)

. -

Enter the amount from Form 1040 or 1040A. line 7, or Form 104EZ, line 1, less amounts considered not earned for Eie purposes
2 Adjustments to line 1 amount
a Income reported as wages and as self-employment income

1

b Other income entered as wages that IS not considered earned income
c Distributions from section 457 and other nonqualified plans reported on W-2

2a
b c 3

3 Subtract lines 2a, 2b and 2c from line 1

4a Taxpayer's nontaxable combat pay election for EIC b Spouse's nontaxable combat pay election for EIC
c Total nontaxable combat pay election

24.808.

I 4:1

5 If you were self-employed or used Schedule C or Schedule C-EZ

4c

as a statutory employee, enter the amount from the
Earned Income Worksheet, Ime 4

6
7

Earned income. Add lines 3, 4, and 5 Enter the credit, from the EIC Table, for the amount on line 6. Be sure to use
the correct column for filing status and number of children
If line 7 15 zero, 5tap, You cannat take the credit.

3

5 6 7

24.808.

i, 466.

Enter ~No" on the dotted line next to Form 1 040, line 66a.
8 Enter your AGI from Form 1040, line 38

8

9 If you have:

24,819.

· No qualifying children, 15 the amount on line 8 less than $6,750
($8,750 if marred filing iointly)?

· 1 or more qualifying children, is the amount on line 8 less than $14,850
($16,850 if married filing Jointly)?

D Yes. Go to line 10 now
W No. Enter the credit, from the EIC Table, for the amount on line 8 Be
sure to use the correct column for filing status and number of children
i 0 Earned income credit.

9

11466.

· If 'Yes' on line 9, enter the amount from line 7 · If 'No' on line 9, enter the smaller of line 7 or line 9

10

1,466.

Enter line 10 amount on Form 1040, line 66a, Form 104A, line 40a, or Form i040EZ, line 8a.

58 Exhibit C-1

-..~,

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 10 of 39
1711."
375.15

5 .......,

w..-.~_~ l _.20 3 --i;2.52 4
25& , 52

110.10 . ..i- wl

ki--....

. cl--, llÐ.

Co ¡ E..i-øn 00 10IGEO 0010 . E... i- --.. ZI..

A 22

39 CALLE FORTUNADA SAN DIEGO CA 92123
· E....',r~tWi
d

AMERICAN NATI RED CROSS SA DIGO CHAPTR

7 Sc1 MCti
i.i Ot
20 .48
.
SOL

12a"'~tali1a 11.37
Ci
l- 01
'20

.-.. o Ð._..
...
'.

;

.541

"..-i"r...... _If ~..-..--.Z1Pco
OFELIA URIARTE

1'-

..

101.32
, ,

391 MARINE VIEW AV SAN DIEGO,CA 92113

Il CA . 4 .'.._I~_I0_ . ...... _.20

_. reaere, n ng_ ~ap ! W - 2 Wage and Tu ¡PO. ! St.toment c.11~......... F....T. ' ,.

"---a,..IDlo-. . ~ It locin_ .----~

59 Exhibit C-1

Case 3:07-cv-02187-IEG-NLS
Form 4549
(Rev March 2005)

Document 18-5

Filed 01/11/2008

Page 11 of 39

Department of the Treasury-Internal Revenue Service

Income Tax Examination Changes
Taxpaye
Person with whom

Page -- of ~
mber
Retum Form No

Name and Address of Taxpayer

1040

OFELIA & JUAN M URIARTE 3991 MARINE VIEW AVE SAN DIEGO CA 92113-4350
1.

Nim. ind Title:
OFELIA & JUAN M URIATE

examination
changes were

discussed.

Adju.tm8nts to Incoma

P-lod End
J~J Jii~Q.Jb

Piriod End

Pirtod End

a
b

Itemized Deductions Standard Deduction

13,617 . 00

(10,300.00)

c
d

e
f

9

h
, ,

k
I

m.
n

0
p 2 3

Totl AdJ_ta
Taxable Income Per Return or as Previously Adjusted

3,317.00
1, 302.00

4

Corr raubkt Incom
Tax Method

4,619. 00
TAX TABLE

Filing Status
5 7 8

To

Joint

"3 .00
463 00

6 Additional Taxes' Alternative Minimum Tax

L..

Coiiected Tax Liabilitv a.
b.

Cnilb
9.

c
d.
Ehlac. (Line 7 less

Unes Ba through 8d)

463. 00

10

Plus Other

a
b

Taxes
11

c d.

Tolal Correded Tax liability (Une 9 plus Lines 10a through 1Od)
Tolal Tal( Shown on Return or as Previously Adjusted

461 00
131 00

12 13

Adjustment to: a

b. Earned Income Credi t
c.
14. Deficincy-Inaease in Tax or (Overassessent-Derose in Tax)

0.00

(Une 11/ess Line 12 8djusted by Lines 13a plus 13b) 15 Adjustments to Prepayment Credits - Incrase (Decrease)

332.00
1... ..L, 1..-

16. Ð-I.nçe Ou. or (Ow.,.(. - (Line 14 adjusted by Line 15)
(Excluding ¡ntamst and penaltes)

332.00

I .,.

I-

The Internal Revenue Servce has agreements wilh state lax agencis under which informalion about federal tax, including increases or decreases, is exchanged with the stales_ Iftlis change affects the amount of your state income tax, you shoukl Bmend your state return by filing the necessary forms.

You may be subject to backup withhoJding if you underreport your interest, dividend, or patronage dividend income you earned and do not pay the required tax. The IRS may order backup withholding (withho/ding of a percntage of your dividend anrVor interest mcomB) if the tax remains unpaid after it has been assessed and four notices have been issued 10 you over a 120-day period.

Catalog Number 23105A

ww.irs.gov

Form 019 (Rev 3-2005)

60 Exhibit C-2

Case 3:07-cv-02187-IEG-NLS
Form 4549
(Rev. March 2005)
Name of Taxpayer
OFELIA &. JUAN M OR lARTE

Document 18-5

Filed 01/11/2008

Page 12 of 39

Department of the Treasury-Internal Revenue Servce

Income Tax Examination Changes
Taxpaye
Pertod End

Page
mber

2

of

2

Return Form No

1040
Period End

17. pgn.m..1 Cod. Secons

ii/il/io06

Period End

,
b c d.

INTERNAL RF

'.: :.c SERVICf

e.
f

1lF!': ! iFf
JUL 2 0 2007
SBS!: 'Jr '.': t X¡'w,

g h
i J

SAN MARCOS C:1

k
I

m n
"

Total P.naw.
Underreporter attributable to negligence" (1981.1987) A tax addition of 50 percnt of the Interest due on the underpayment will accrue untit it ;s paid or assessed

Underraportr attributable to fraud: (1981-1987) A tax addibon of 50 percnt of the interest due on the underpayment wilf accrue until it is paid 0' assessed
Underreporter attbutable 10 Tax MotIvated Transactions (TMT). The inleresl wil acce and be assssed at 120% of the under.

000
))2. 00
9.00 0.00
:i41. 00

payment rate in accordance with IRe §621 (c)
19. Summary of Tu.., Penalt and Inta,.t: a. Balance due or (Overpayment) Taxes - (Line 18, Page 1)
b

Penalties (Une 18) - computed to 07/16/2007
Interest (IRe § 6(01) - computed 10 oa/i ~/200.J TMT lnterest - computed 10 08/15/2007 (on TMT underpayment)

c
d

e. Amount due Dr (refund) - (sum of Unøs B. b, c and d)

Ot.r Inronnon:

j'-~ C

§

~ y c f (y

(!~J

?~,~l

cJ-i:i..y._'

/ v ,) T'

J".y~. 'L

2.i'C L~'

Examiner's Signature:

Employee ID-

Offce-

Dale

Suzanne Knight._ \",.,

-A, L,' ,( 7~ 33 - 08722

07/16/2007

Consent 10 Assessment and Callection- i do not wish 10 exercise my appeal rights with the Inlemal Revenue Service or 10 contest In the Unrted Slates Tax Court the findings in this report. Therefore, i give my consenlto Ihe immediate assessment and collection of any increase in tax and penalties, and
accpt any decease in tax and penalbs shown above, plus additional interest as provided by law, II is underslood Ihal this report is subjec 10 accptance by the Area Director, Area Manager, Specialty Tax Program Chief, or Dictor of Field Operations

(.:_;-'i....t,

7-/.~ -('7
Dale

Catalog Number 23105A

Wi,irsgov

Form 459 (Rev 3-2005)

61 Exhibit C-2

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 13 of 39

IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA,
) ) ) )
)

Plaintiff,
v.

Case No.

)

ROOSEVELT KYLE, et aL.

Defendants.

) ) )

DE

CLARA nON OF EVA LEOMO

1. i, Eva Leomo, am over 18 ycars of age and am competent to testifY to the facts set
forth in this declaration.
2. I paid Roosevelt Kyle to prepare my 2003 and 2004 federal income tax returns.

paid Mr. Kyle's assistant, Rubee Tyree, to prepare my 2005 return. I trusted their supposed
expertise in income tax matters.
3. The Schedules A, "Itemized Deductions" attached to my 2003, 2004, and 2005 tax

returns all reported deductions for inflated or fabricated employee business expenses and
charitable contributions.

4. My 2003 tax retur falsely reported deductions for business travel expenses of
approximately $3,528. This expense was based on the false claim that I drove 9,800 miles for
business purposes in my personal vehicle. I do not know how Mr. Kyle arrived at this figure and

i did not give Mr. Kyle any information to support such a claim. Mr. Kyle never asked whether i
had written evidence to support this false claim, and I did not have written evidence in support of

Exhibit D
62 Exhibit D

2746800 i

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 14 of 39

this claim.

5. My 2003 retur also falsely claimed a deduction for $1,639 in "laundry and
upkeep" expenses. I do not know where Mr. Kyle arived at this amount, and i did not give Mr.

Kyle information to support this claimed deduction.
6. Mr. Kyle also fabricated charitable contributions on my 2003 return, including a

deduction of $500 for non-cash contributions to GoodwilL. I did not provide Mr. Kyle with

information to support such a claim and I did not actually make a donation to Goodwill in that
amount.

7. My 2005 rcturn that Ms. Tyree prepared included deductions for phony employee
business expenses, including false mileage expenses. i never gave Ms. Tyree information to
support the claimed deductions for employee business expenses and was not asked whether I had
written evidence to support the reported deduction for mileage expenses. Ms. Tyree also

reported false charitable contributions on my 2005 return, including a dcduction for a non-cash
contribution to GoodwilL.
8. Mr. Kyle fabricated business expenses on the Schedule C, "Profit or Loss IÌom

Business" attached to my 2003 Form 1040. The Schedule C contained phony expenses
including: $1,500 reported as cost of goods sold, $230 in office expenses, and $850 in supplies

expenses. I did not incur these expenses and did not give Mr. Kyle information to support
claimed deductions for these expenses.
9. i agreed with the IRS's determination that my 2003, 2004, and 2005 understated

my tax liabilities in the amounts of $2, 150, $536, and $307 respectivcly.
10. A true and accurate copy of

the Form 4549, "Income Tax Examination Changes"
2

27468(0)

63 Exhibit D

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 15 of 39

containing my signature consenting to the IRS's adjustments to my 2003, 2004, and 2005 returns

is attached to this declaration as Exhibit D-I.
II. A true and accurate copy of

my 2003 Form 1040 is attached to this declaration as

Exhibit D-2.

12. A true and accurate copy of

my 2004 Form 1040 is attached to this declaration as

Exhibit D-3.

13. A true and accurate copy of

my 2005 Form i 040 is attached to this declaration as

Exhibit D-4.

i declare under penalty of

perjury that the foregoing is true and correct.

Executed on MI;er 8

,2007

M6""EVA-LOMO

3

274ó~o() i

64 Exhibit D

Case 3:07-cv-02187-IEG-NLS
Fonn 4549
(Rev. March 2005)
I

Document 18-5

Filed 01/11/2008

Page 16 of 39

Depat otth TreS\ry~lñle~ Reve Se

Income Tax Examination Changes
Taxpaye Idetiti Number

Page-- of ~
Return For No .

Name and Adress of Taxpayer

EVA G LEOMO

1540 CAEL
CHULA VISTA

AVE
CA

91913-1710

examinati

608-18-6808 Nam and Title: Persn YA wh
EVA G LEOMO

1040

chnges were

,. Adju.t..nl5 to Incor
a. Other Incom
b. Soh 01
0

discusse . Pert End i;i/li/;i~OJ

Period End 12/'inOn~

Period End

urn/ioos

d
e.
f.

9 h
i.

Other Expenses Cost of Goods Sold Sch 0 Soh C1 Gross Receipts or Sales SE AGI Adjustment Itemized Deduct ions St.:ndard Deduct ion

1.930 00 3.475 .00 1,500. 00
(1. 930.001
(215 001

10,426.00 (4,750 001

8,818.00
(-4,850 001

7,()52.CO

(5,000

001

j.

k.
1 Jr"l ¡ 1 ,

I

,

,

m.
n. o.

.~.¡

~~. " \'

'~N '
10.436. 00 19,498. 00
29, S1J4

p 2. Toml Adju.tmnts
3
Taxable Inc Per Retu or as Previosly AdjU&1e

J.!Hia. 00

4

Coreced Taxle Inco
Tax Method
Fìlng Status

.00

6,007. 00 9,975 00
TAX TABLE

2,052. 00 7,832. 00
9,884
TAX TABLE

00

SCHEDULE D

Sinle
4,291 .00

Single

Single

5.

Tn
Additional Ta.wes' Almati Minimum Ta.w

1,119. 00
1,139 .00

1.116

00

6
7.

Coecte Tax liabilit

4,291. 00

1,116 00

e Leii

Crlllt

a b
0

d.
9. B11.nee (Line 7 less Unes 8a through &1)
10

4,291. 00
430. 00

1,139.00

1,116.00

Plus

Qt,
Taxes

a. b.
o.

Self

Employment Tax

d.

Talal Co Tax Liability (Une 9 plus lines 10a through 1Od) 12 Totl Tax Sho on Return or as Previously Adjusted 13 Adjustmnts 10: 8.
11

4,721 .00 2,571 .00

1,139. 00
603. 00

1,116 00
809_ 00

b
o.

J~¡!¡~.~
2,150.00
536.00 307.00

14. Oefincyøtn'ss in Ta.w or (Dvrassessment-Dcrase in Tax)
(Une 11

les Li 12 adjused by Lis 138 plus 13b)

15

Adjustm CO Prpayment Creit 4 Increase (Decrease)

lB.

Balanc Du or (avymtj . (Line 14 adjuste by Une 15)
(Excfudmg inst an peanies)

2,150.00

536.00

307.00

The Internal Reven Se has agreeent wih Btate tax agencs under wh~h ¡n!Donti abot federal ta, Incuding increases or decflases, is exchang with th states_ lf Uiis chnge affts th amount of yor state inre tax, you shld amend your stte return by filing th nesary fos.
You may be subject to backup withhoing if you underrpo your interet, dividend, or palrage dividend inme you earn and do not pay th

required tax. Th IRS may orr bakup withholding (withholdin of a percenta of your divnd and/or interest income) if th tax remains unpaid

aftr it has ben assss and four noes have been issued 10 yo ov a 12D-ay peri
Catalog Number 231 05A

ww.irs_gov

Form 4549 (Rev. 3-2005)

65 Exhibit D-1

Case 3:07-cv-02187-IEG-NLS
Femi 4549
(Rev. March 2005)
Name or Taxpayer

Document 18-5

Filed 01/11/2008

Page 17 of 39
2 2

Departt 01 th Tresulnt Reve Se

Income Tax Examination Changes
Taxpayer ldenlitin Number

Pagø

01

Rerum Fom No .

EVA G LEOMO

608-18-6808
Peiod End

1040
Period End nll1/20Q~

17.
a

Pen.ttlel Cod Seons

12/)1/200)

Peri End ii/linOC4

b.
0

d.
8
f.

"

..

9

h.
,.
J

Ji
r "

.

,

1

( I C,-"

, . -, "

k
1

L (.1'/" ~~r:;1

'"

) rjd--

e.,",

,-

m

n.

18

Totl Pen.""
Undempor aUrbut8b1 to nellgnc: (1981-1987) A tax adio of 50 percnt of th ¡ntelBs' due on th undrpymnr wiN aear untH it Is pa or assessed.

Und8fpo attabl to frud: (1981-1987)

A tax aditn of 50 perrnt of tn ;nrerest due on tie

undrpymnt wi" ac unfi it is paid or assessed.
Underr attbl to Tax Mo Transacts (TMT)
The interest wi" ac and be assess at 120% of th underpaymnt rate in acdanc wih IRe §6621(c)
o 00

0,00

000

,. Summ 01 T... ~ and Inbtt:
a Balanc due or (CNqiymnt) Taxes. (Line 16. Page 1)
b.

2,150.

00

536_ 00 72 11

300 .00

0

Pentts (Line 18) - copute to 12/28/2006 Interet (IRe § 661) - coute to 01/27/2007

408. 63

19.

"

d. TMT Interest - coputed to

(on rMT undeayment) e. Amnt due or (f&fund) - (sum of Unas a, b. c and d)
Oter Infotion:

01/27/2007

0.00
2,5:'8 63

0.00
608 .11

0.00
326 .24

For tax pe(s) 200312,20012, the tax liabiit sh in this rert may be subjct to IRe sedlo 6404(g). Interst on the amount due will nol be

charged during th supension pe applcabk to your la liability. Whn yor tax bll is issue, it will renect the reuced amont of interest base on
IRe sectio 64(g), if such suspnsion peri has result.

E,

Employee 10:

Ol
saSE Area 7

Date:

33-09076

12(28(2006

Cos to Assement and Coløtlon- I do not wish to exercse my apal rights wi the In-ll Revenue Service or to cote in th United States
Tax Court th fiing in this repo. Therefore. I give my cosent to th immeiate aslissmnt and coletion of any increase In tax and penaltiøs, and

accpt any decse In lax and penalts sh above, pius aditilneret ai prided by la. It is understoo tht this repo is subjt 10

accptanc by Ch Ar Dir, Ar Mana, Spally Tax Prm Chief, or Dire of Fte Operatins.

, Y ".
By

rrte

Date

Catalo Numbe 23105A

ww.irs.gov

Femi 4549 (Rev. 3-2005)

66 Exhibit D-1

-"Case 3:07-cv-02187-IEG-NLS

,;' Document 18-5
,j.",; ".

(

( ()

Filed 01/11/2008 .\ i
20

8922107573542-4

Page 18 of 39

! 1040
Label
(5.." in.
For

2003
ihaytlarJar.1 aiic
\.2003, or other 18X ~,.r beginning

99

IRS Uiie nl _Oonolwrileorsla leinlhisi ace

.2003, ending

OMS No. 1545-0074

Your soial security number

,lruci,ons)

EVA G LEOMO

608-18-6808

Us the
I Rs labeL. Oth(lrwiie
PI"BSllprrnl

Spouse's soc. sec. number

orlvpe

Election Campaign

Prsidential ~ Note. Checing '"es" will not change your tax or reduce your refund You Spouse
See Instructns

1540 CARMEL AVENUE CHULA VISTA CA 91913

. You mus ente ..
your SSN(s) abo..e.

mpo n .i

Do u or ur S DUse if filin a 'oint return, want $3 to 0 to this fund? .. Ves Yes No

Filng Status Check only
one box

1 Single 4 Head of Househoki (with qualifing person). (588 instruclion.) 2 Marri filing jointly (even if only one had income) If the qualifg persn is a child but not your dependent, enia'lhiBChlld,name
6a

3 Marrie filing separately. Enter spouse's SSN above here ,. and full name here to 5 Quali in widow(er) with dependent child (see instructions)

Exemptions
c
If morii

Dependents:
J1) First name

b Q Spo No. 01 child"ii
-

return, do not check...-box 6 6a and 6b 1 ."" ......... ..d.."""
Yourslf. If your parent (or someone else) can claim you 85 9 dependent on his or her tal No. of boxes checked on

..

Last name

(21 Dependents social seuritv number

(3) Dependent's
relati~lnShlp to

on 6c who:

(4)v if~i.8f;Il:~~~'i~

&Ir~ed wilh YOLi

o

ou

criid;!

&did not Ii~iiwi\h
you dLie Ie di~orce

then
ti~ii -áepiin-

denls

...

-7 Wages. salarìe, tips, etc. Atach Fomi(s) W- 2
8a Taxable interst Atch Schedule B if require b 9a Ordinary dividends. Atch Schedule B if required
10
11

--

-~
7

-

orlieplirllior. IUBinsl') Dependents on

o

on s ~ r

above _ A=bera on r6c not entered 0

nnes above ~ Li
d Total number of exemptions claimed

33,599.

Income
Attch
Forms w- 2 and w- 2G here.
Also llch
Form(s) 1099- R

8a

i-3.

Tax-exemptinterest 00 not include on line 8 ~
Taxable refunds, credit, or offts of stte and local income tas (se instrctions)

.a
10
11

139.
272 .

b Qualifi drvidends (see in$tructions~ . . . ~J

if tax was

Alimony received

withheld.

12

Business income or (loss). Atch Schedule C or C- EZ
Capital gain or (loss). Attach Schedule 0 if reuir. If not req~ire, check here ..
II boxon 13a il checked. enler

12

(3,045. )
(174. )

getaW-2,

If you did not
see instructions

13a

o 13a
14

b
14

post-May 5capi1llg11indiliribulion5... 1 b

Other gains or (losss). Atach Fomi 4797 - j

15a 16a
17

lRAdlStriutions l~~ I brra.llle&mouni (seeinllrLlcloor.SJ
Pensions end annuities r: b~..1I11! amounl (5eelnSirLlci,ons)
Rental real estate, royalties, partnerhips. S corporations trusts letc Attach Sctedule E
Farm income or (loss). Atach Schedule F Unemployment compensation.

15b 16b
17 16

Enclose, but do
not attch, any

payment. Also,

,.
20a
21

16

.,.
,

,.
20b
21
Ii i 22

piease use

Social securit benefi . ~
Other income_ list tye and amount (se ¡nstr.) Add the amounts in the far hI column for lines 7 throu Educator exense (se instructions) IRA deduction (se instructions) Student loan inlerest deduction (se instructions)

J b;Taillblll amoLint (511 ;n$lrLlctlonsl
h 21.

Form 1040- V.

22

lrrs is yotAtallncom
3

Adj usted

23

Gross
Income

24 25
26 27 28 29 30 31

Tuitkm and fe deducton (se instructns) Moving expenses Atach Fomi 3903

24 25 26

One~ haff of self~employment tax. Atach Schedule SE..

Self~employe healt insurance deducton (se instr.)
Self. employed SEP, SIMPLE, and Qualif plans

Penalt on early withdrawal of savings 32a Alimony paid b Recipiønl'ii SSN ~
33

IExíblt 0021

33 Add lines 23 through 32a 34 Subtract line 33 from line 22 This is youradJusted ro Income For Disclosure, Pracy Act, and Paperwrk Reducon Act Notice, uee instructions
BCA CODvrl¡:hl form soflVlerll onfv. 2003 Univ8fs;¡1 Tu Svstems.lnc. All rii¡li reserved U$10040S1 Re~ 1

~ 34

4.
Form 104 (2003)

67 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS
Form t00/2O3'
35

Document 18-5

Filed 01/11/2008
..

Page 19 of 39
Pan.

EVA G LEOMO
Amount from lane 34 (adjusted gross Income)

608-18-6808
35

32,974.

2

Credit
for-

Tax and
Standard
Deduction
o People who

36.
b
37 38 39

Ch.""r 8 You ....òomò.fo..J~"..,' ""
it Spo wlPbornbeforllJanuary2 1939

If you are marr filing separately and your spouse itemizes deiuclions. Dr

8

Blín. J Total box.. L
BIÎn~. checked" 36a
~ 36b

you were a dua¡" stus alien, se instructns and check here. i.
ltemizd deuctions (from Schedule A)

or your stndard dedllion (se left margin

0

::, '

37 38

checked any box
on line 36a or 3Gb

or who can b
. All others

Subtract hne 37 from line 35 ,. If line 35 is $104,625 or less, multiply $3,050 by the lotal number of exemptions claimed on
tine 6d If line:l5 is avor $104,625, $Oe instructions Taxble Income. Subtract line 39 from line 38. If line 39 is mor than line 38, enter - 0 Tax (see inslr l Check if any lax IS from b Form 4972 o Form(s) 8814

10,426. 22,548.

cI.imêd .. . d.~endent, :i mstr.

..
41

Single, or Mamed
filing separately,

.

.. ..
..
41

$4J50
Married filing

Jointly or Qualifing widow(er), $9,500
Head of househoki

..
45 46 47 48

42 43

AltematlvB minimum tax (se instructions)_ Atach Form 625 Add lines 41 Bnd 42
Foreign ta credit, Atch Form 1116 if required
Credit lorchild anddependenl careiixpenses Altoch Form 2441

0
.

3,050. 19,498. 2,571.

~
4
5 7
9

42 43

2,571.

'..

.. ..

Credit for the elderly or the disbled. Atach Schedule R

Education credrt. Attach Form 883
Retirement savings contributions credit Atch Form 8880 .
Child tax creit (see instructons)

$7,000

49 50
51

,

Adoptin creit. Atch Form 8839

Cred its from:

52 b 53 54

b o Form 8396 Other credit. Check applicable box(es): a

.

....
Form 8859
1

--

.'
'-,".',"

B

Form 380

I.,
. ...

o Form 8801 cO Specify Add lines 44 through 52 Thes are yourtl credits
Subtract líne 53 from line 43. If line 53 is more than line 43. ent r - 0-

;'
~
63 54 55 66
- 57

2,571.

Other Taxes

55 56

Setf- employed ta. Atch Schedule SE.
Social securit and Medicare lax on tip income not reported to E mploy./ Attach Form 4137. .
TB~ on qualified plans, including IRAs, and other !ix-favored accounlS Attlt
h Form 5329 if raouirod

57 58 69

Ad\lance earned income credit payments from Form(s) W- 2. Household employment taxes Attach Schedule H_

I.

,

58 59

-

60

Add lines 54 throuah 59. This is yourtotl tax ,.
Federal income tax withheld from Forms W.2 and 1099.
2003 eSllmii-ilax paymenli iind emauni applied from 2002 r.lurn

Payments
If you have a

61

....

6
6
8

5,280.

... ~

60

2,571.
FORM

62

Qualifng child,
EIC

atlcli Schedule

Direct deposit? See instuctions and fill in 70b, 70c, and 70d

Refund

4136 cCForm8685 6 Add lines 61 through 67. These are yaurtotl P1yments 69 If line 68 is more than line 60, subtract line 60 from line 68. This 708 Amount of line 69 yOU wantrefunded to you
Olh"rpymh from aOForm2439 bD Form

63 64 85 66 67 66

Earn Inco credit (EIC)
Additional child tax creit Atach Form 8812

..

/
,J
,.

1099

E~celllociell.cur¡ly and lie' 1 RRTA til. wilhh eld ,iiee Irstrucl,onij

. 6 6 6

Amounl pa'd with f8quÐsllor exlens'on 10 f,la (H1einltruclian5i .,.

-"-,_.

~

68 69

the amount YOLDyerpld

5,280. 2,709.
2,709 _

~ ~

b ~~~~~i R"xxxxxxxxxxxxxxxxxxXi.c T";.D .hecking
d ~~:;b'.".' R"XXXXXXXXXXXXXXXXXXXXXXXX i
71 Amounl 01line69 youw-lplied to your 2004 est. ta .. I 7
I

0

Savings

~ 70. ,

Amount You Owe Third Part Designee Sign Here
Joint return?

oe5lgnee'li Phon..,
Under p.nlilt,e5 or perJury, i declare thai I llav8 e~aminaà inis return and accompanying sc

72 Amount you ow. Subtract line 68 from line 60. For details ain h wi to pay. se instruction ~ 72 , . 73 Estimated tax penalt (see instructions) ...... .... .. . . . . 7 Do you want to allow another persn to discuss this return wit the IRS (IE instuctions)? U Yei. Campleteih.lallawjng ~~;:~;~i ~~I'I'c.lQn I
edulB5l1nd Sliltemenl, and tothebesi of mykriowledgeiind

II

No
I

biil,ef theyatetruÐ correct indcomplele Declilfllllonolprepiirer(otherlhiiliUpllyer) blUed oneil nfo,miitionof -Nh,ch prepllrerhlSenyknowlildge

Yoursignt-L.

for your

See inslr Keep a copy

~

sPou.e's~turli!Jla-lolnireIUrntlalhmuS\S'lin

~

Date
C, II lit..

Youroe up8lion

DByt,mephorienumtier

PROD CTION LEAD
Spouse! occupat,on

records

Paid

Preparer'. ~
signiitu'.
Firm's

-r "k

Oalii

Preparer's
Use Only
BCA

yoursirselfzip code

niimii (01

CENTURY ONEJ

employedl lIdraS5.lind

Copyr,ghllOfm 50flw8fØ only 2003 Universel Tax Syslems, Inc All ~ght5 reserved .

~ NATIONAL CITY SiA99:'0-

2505 E DIVIS1N ~,STE F

1o~'ï06/~OO4i iell-employed ! EiN A:S0CIl"TE"~___. ---_._~---

Chiid,.r n

Preparer's SSNorPTlN

-----1

..-

33-0573708
Form 1040 (2003)

------'---Phonano

68 Exhibit D-2

US104iiS2 Rev

Case 3:07-cv-02187-IEG-NLS
Fomi 872
(Rev Oe 200)

Document 18-5

Filed 01/11/2008
,

Page 20 of 39

In repl referlo'
Taxpayer Idetiti Number

Dertt of the Tæasury4lntm~i Revenue serv

Consent to Extend the Time to ~ssess Tax
, ,

608-18-608

Eva G. Leomo
(N.me(s))

taxpayer(s) of 1540 Camiel Ave. Chula Vista. CA 91913-1710

--

¡ I ¡

(Num'-. 5_, C"" '" rown. 51+ ziP Code)

and the Commissioner of Intemal Revenue consent and agree to the following: i
i

(1 ) The amount of any Federal

for the above taxpayer(s) for the peri(s) ended 12/3112003

may be asses at any time on or before 04/30/208 "lHowever. if a notice of deficiency in tax for any such
(Expirat/ dste)

. I
days.

income

-- tax due on any retum(s) made by or

(Klndoft.lc)

r- -~--

period(s) is sent to the taxpayer(s) on or before that date. then the time for assesi g the tax wil be further extended by the number of
days the assessment was previousl prohibited. plus 60

(2) The taxpayer(s) may file a daim for creit or refund and the Serice may cred¡t~r refund the tax within 6 months after this

agreement ends

'-. 'I.

DEn /10l
, H_::":~)

r', .~_. :\
Your Right as a Taxpayer
You have the right to refuse to extnd the pe of limitti or limit this extensio to a mutually agree-upon ISSueS) Of mutually

agree-upon period of lime. Publicaon 1035. Exding th Tax Assessment , provides a more detailed explanation of your
rights and the consequence of the chice you may make. If you have not alread received a Publication 1035, the publication can be
obtained, fr of charge, fr the IRS offcial who reueste that you sign this co nt or frm the IRS' web site at WW.lrs(lovorby

callng toU free at 1-80029-3676, Signing this consent will not deprive you of any appeal rights to which you would otherwse be
enti1led_

YOUR SIGNATURE HERE -.
i am aw

tIllrittrqllDreIOS9'T1

..w~u limllthei-iIom.tua~Jsueii

dti8!~eiror inl RC § 651(ç)(4)(B)

SPOUSE'S SIGNATURE -.

i am awre thtll\ lhril to ni It sl Ih co 0110 lmil th ei lOintuyag iss ¡n
TAXPAYER'S REPRESENTATIVE

rjlir8!sø/oirlRC §551(ç)(4)(B)

(Dalesigrid)

SIGN HERE ~
i iI_rnltl l- it ri11O re 10 5I1l i;iorlo!illt8l1_io \0 muiucy;igr 'sian

1,,;iii,lh~sihaòema~afttrl15
CORPORATE
NAME

CORPORAn; c:
OFFICER(S) SIGN HERE

..

oi bm8! se fOln in J R C § 651(CX4XB) (Date sigrld)

(Til)

(Dae sigridl

(T1t/&) (Date signed)
arorpoot time as sei rGl in I,R C § 651(c~4)(ß)

.........(LI., i.-l..'''........,;i.i£..,/f,ct"hJ r-- 'si &ecutive Tife - $8& instrui:/ionsJ

(.l . ~ . 1l
(~-s,~f--t -,
Form 872 IRe,. 12-2004)

/t/22 IU(,
WW.lrs.gov

69 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS
SCHEDULE A.
(Form 10401

Document 18-5
-

Filed 01/11/2008

Page 21 of 39
OMB No 1545-007'

Schedule A
('",H

Itemized Deductions
.dul. A IFol' 10-0)

2003
Sequenc.e No 07 Your social security no.

'nl..m.'R...."u.s.,~,G.

O.p..lm..nl of Ih..T~...ury

.. An-ch to FOf 104. .. s.. i rqt.lon. for Sc

Atachment

Name(s) snown on Form 1040

EVA

G

LEOMO
1

608-18-6808
by others

Medical and Dental Expenses
Taxes You

Cautloh. Do not include expenses reimbursed or paid Medicl and dental expenses (se ¡"strueti"S)'
Enter amI. from Form 1040, line 35 L___~

:..
1
.

2

1/ .'.
3
enter. 0..

.
.

3 Multply line 2 above by 7.5% (.075) .

Subtract line 3 from line 1. If hne 3 is more than line " State and local income taxes.

.
6 7

.
1, 612 :._ .....,

Paid
(See instuctions.)

6 Real estate taxes (se instn.ctions) . 7 Personal propert taxes. , . 8 Other taxes. List tye and amount 9 Add tines 5 throuah 8 .

200.

r
,.
9
.

~
8

..... .......
10

1

812.

lnterest
You Paid
(See instrudions,)

10 Home mortg. interest & paints reported to you on Form 109a
11

Home mortgage interest not reported to you on Form 1098, If

paid to the persn from whom you bought the home, see inst.

and show that person's name, identifing no, and address

~ E! .

~; . .~
11

,

:".
.

Note.

~" '

Persnal
interest is

12 Points nal reported to you on Form 1098, See instructions for
special rules.

not deductible.

...

12 13

13 Investment interest Attach Form 4952 if reuired. (See

¡nstructions.~ .

1.

Gif to
Charity
If you made 8

,.

Add lines 10 throunh 13.
Gif by cash or check. If you made any gif of $250 or more,
I

1.
. .

se instructions.
16 Other than by cash or check. If any gif of $250 or more,

16

3,546.
500.
..~
;,.'.
18 19

se

k
16 11

gift and got a
benefi for it,

instructions. You must attach Form 8283 if over $500
17 Carryover from prior year. 18 Add lines 15 throunh 17 _ . 19 Casualt or thef loss(esl. Attch Form 4684. (See instructns.\. . 20 Unreimburs employee expense - job travel, union dues,

se instrctns_
Casualt and

4,046.

Theft Losses

Job Expenses
and Most

job education, etc. Youmust attach Form 2106 or 2106- EZ i

required. (See instructions) ~

3,528. 1,639.

Oter

BUSINESS EXPENSE
21

~~~...

20
21

3.528.

Miscellaneous Deductions
instructions for expenses to

Tax preparation fes. .

22 Other expenses - investnt. safe deposit box. etc. List type

I

...~:.
6~9.
,

',.

and amount

~
&

b.
22 23

(See

LAUNDRY
23

UPKEEP

deduct here.)

Add lines 20 through 22 . . .. . .. I . T .

2. Enter amt fTOm Form 1040, line 35 24 2. Multiply line 24 above by 2% (.02)__

32,974.
~

1,639. 5,227.
.

,;

2.

26 Subtract line 25 from line 23. If line 25 is more than line 23, enter

.().

26

4,568.

Other Miscellaneous Deductions
Total

27 Other - from list in the lnst. List tye and amount

..,":è

V.:
27

28 Is Form 1040, line 35, over $139,500 (over $69,750 if marr filin 9

searately)?
~
28

Itmized
Deductions

~

0

Your deduction is not limned. Add the amounts in the lar right column 1 for lines 4 through 27. Also, enter this amount on Forn 104, line 37. Yes. Your deduction may be limited. Se instructions for th , amount to enter
No.

10,426.
d,d di-

E'f;t-y"

Schedul. A (Fa"" 1041 2003

For Paperwork Reduction Act Notce, see Form 104 instruions.

BCA Copyright form software only. 2003 Universal Taii SySIDms.lnc; All r.ghls rliS8r'ilid USSCHAl5i Rev 1

70 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS
US Sch'edule A
Nam.. EVA G LEOMO
Medical E""i-s Insurance premiums paid (not pre. tax). _

Document 18-5

Filed 01/11/2008

Itemized Deduction Detail W,rksheet

Page 22 of 39 2003
SSN: 608-18-6808
.12 .

Qualifd loon term care contract .
Other medical expense
-._-

X Medical miles: Medicare from 10. o workshee Remainder of SE earth insurance trom wor1sheet. SE Iona temi care from worksheet.

,.
Amount from add ¡anal worksheets.
Totl. _

00

Cash Contributons

Gif of $250 or more must be reipted

SOo/. Umlt OrOlniztions

Charitable mlles:Chaill~llIs14 -

223.

ORGANIZED CHARITI ES

3,323.
From Schedules
.

,1.
3
X .14 =

Amount from add ional wor\~eets

Totl
30% Umlt Organiztions
Charitable miles;

546.

.0

._"0

.0

Schedules K-1 a

aunt frm above

Ampunt frm add tonal worksleets

Totl. .
Other Than Cash Contribuons
50% Umit OraanlDlos

Use Form 8283 if the total is more than $50.

Not capitl gain pro art and the FMV is equal to or less than he cost

GOODWILL

500.

From Forms 8283 .
Amount frm imd Itiunal wor1sheets

Total
30% Umlt Organiztion'

. ,

500.

Capital gain proper1 donaled to .SO% limit organizations.
I From Fonns 828

.-_.

-_.- Umft Orniz 20%

.
..

Totl
Capital gain properl donated to 30% limit organiztions.

...
...
,

.....H+

Fro~-Forms 828'1

Total.

_.
~

Contrbuton Carrvovera

From vears 1998 ttirounti 2002
Cash and other propert

To Ì!004 la' -ar

Cap ttl gain propert
30%
20%

Cash nd other propert'"
50%

50%

30%

30%

"-

CaDital gain propert 20% 30%

1998 1999 2000 2001 2002

I.

.
,

\\

\

\
,

.

.. 2003 , Contrbuons Allowed This Year 50% of adíusted gross income. This year's 50% organizion cash contriutions allowed -

\

.

. ...

16. 4~7.
..

4

046.

30% of adjusted gross income
This year's capitl gain contributins to 50% organizations limited to 30%

.. ..

9 892 . ..
....

50% cash carrover allowed 50% capital gain carrover limited to 30%
This year's 30% organization cash contributions allowed_

. .... . . .

...
.

.1
,

30% organizatins cash carryover 20% of adjusted gross income.

..,
6,595.

..

This year's capitl gain contributions to 30% organizations limited to 20%.
30 Vo capital gaRl carrover limited to 20 Yi AGl
0 0

. ,

Totl contburw allowd this year
Cop)'riOIiI form .oll_at_ only. 2003 Un,versiil Tax S)'slrimG. lnc All "Oiiis res"rviid

..~................ ..... .
USWA$ssi

..T:

.~
4 046.

71 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS
Schedule C
(Fonn 1040)
Dipartment Name of

Document 18-5
(Sale Propretorshlp)

Filed 01/11/2008

Page 23 of 39
OMB No. 1545-0074

Profit or Loss From Business
.. Parterships, joint ventures, etc., muit file onn 1065 or 1065- B.

2003
Atchment Se uence No. 09
(SSN)
S"c,.I.ecurily number

th.Treasury

In'ern..1 RIIVlinUll S.'v,ce (99)

.. Attch to Form 1040 or 1001. II See insctions or Schedule C (Form 104).

01 prop,i.ior

608-18-6808
B EntercodelrominllruellOnS
o Emplo~er to number (EINl. if iiy

EVA G LEOMO
A Principal business or profe..sion. including product or service (see instructions)

C Business name_ If no separate business name, leave blank.
E Business address (including suite or room no) ..

Ci town or cst off state and zip code

F Accounting method" (1) Cash (2) Acrual (3) Other(sp eily)"
G Did you ~mateally participateft in the operation of this business during 2003? If "No:' instr. for limit on loss

No

H If you started or acquired this business during 2003, check here

Income
Gross receipts or sale. Cauton. If this income was reportd to you on Form W- 2 a d .th. e "Statutor .. 0
1

1,930.

employee" box on that form was checked, see instructions and check here. ..
2 Retums and allowances

2

3

3 Subtract line 2 frm line 1
4 Cost of goods sold (from line 42 on page 2) -

4
5

1, 5-~430.

5 Gro profit. Subtract line 4 from hne
6 Other income, including Federal and state gasoline or fuel tax credit or refund (se in

5

430.

850.

123.

1,872.

29 Tentative profi (loss). Subtract line 28 from line 7

29 (3,045.)
30
31

30 Expenses for business use of your home. AtachForm 8829.

31 Net profit or (los). Subtract hne 30 from line 29 i 1
. If a profi, enter on Fo"" 104, line 12, and also on Schedule SE, line 2 (statut~ry employees

(3,045. )

see instructions). Estates and trusts, enter on Fonn 1041, line 3 I

. If a loss, you must go to line 32 i..
320 n All investnt is at risk ~) 32b 0 Some investment is not L
(statutory employees, se the instructions). Estates and trusts, enter on Form 1041, jne 3
. If you checked 32b, youmu.t attch Form 6198

32 If you have a loss. check the box that describes your investent in this activit (se instructions) . If you checked 32a, enter the loss onForm 104, line 12, and also on 5ehedul SEI line 2 J

at risk J
/'

Schedule C (Fonn 104) 2003

For Paperwor Reducon Act NolCè. s.. Form 1040 Instions.

BCA Copyrighl form soltware only 2003 Universal Ta~ Systems.lnc All nghisreiirved USSC CS1 Rev 1

72 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS

Document 18-5

Filed 01/11/2008

Page 24 of 39

SChedu'; C (Fo,, 1040) 2003 EVA G LEOMO Cost of Goods Sold (se instructions)
33 Method(s) used to

608-18-6808

e 2

iialue closing inventory" a 0 Cost b 0 ~a~:~tof cost or c Other (attach explanation)
34 Was there any change in determining Quantities, costs, or valuations between open

"9 and closing inventory? if

''Yes,~ attach explanation

.,
I ,

o YIS
35

o No

35 Inventory at beginning of year If diferent from last year's closing inventory, attach ,"pianation.

36 Purchases le cost of items withdrawn for personal use..
37 Cost of labor. 00 not include any amounts paid to yourself
38 Materials and supplies
jg Other costs

36 37
38

1,500.
1,500. 1,500.

39

40 Add lines 35 through 39
41 Inventory at end of year

40
41

42 42 C~t of go soki. Subtract line 41 from line 40. Enter the result here and on pag 1, line Infonnation on Your Vehicle. Complete this partonly if y u are claiming car or truck expenses. on
line 9 and are not required to file Form 4562 for this busmess. See th instructions ror Ime 13 to find out

if au must file Form 4562.

43 VVen did you place your vehicle in service for business purposes? (month, day, ye r) .
44 Of

the total number of mile you drove your vehicle during 2003, enter the number f miles Y0l; use your vehicle for

a Business

b Commuting

c Other

45 Do you (or your spouse) have another vehicle available for personal use?

0 0 0

Ves

46 Was your vehicle available for persnal use during off~ duty hours?

Ve.
Ves

47a Do you have evidence to support your deduction?
b tf "Yes," is the evidence wrien?

0 0 0

No No

No
No

Other Expenses.
AUTO MILEAGE 5201 X36

List below business expenses not included n lines B- 26 or line 30

1,872 .

48 Totl oth expnses. Enter here and on pa e 1, line 2
BCA Copyrignt foim 5oftW.llltonly. 2003Ul"lv.ru: Ta~ S~lllJm5 Inc All rigtls fRUrvl!d USSCH452

~ 1,872.
Schedule C (For 1CW) 2003
Rl!v 1

73 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS
F~mi 2106- EZ
Department 01 'he Treasury

Document 18-5

Filed 01/11/2008

Page 25 of 39
OMS No. 1545-1441

Unreimbursed Employee Business Expenses
.. Attch to Form 104.
¡ OC~up.llo".n

2003
Attachment

IriiernelRlvenuliSiirvice (99)

Your name

tije;h ~ou ,ncu"..d ø.p"""""

Sequence No. 54A ì Social aecurlty no.

EVA G LEOMO
You May Use This Fonn Only If All of the Following Apply.

1608-18-6808

. You are an employee deducting ordinary and necssary expenses attributable to your ob An ordinary expense is one thai is common and accepted in your fiek: of trade, business, or profession. A necessry exp "n~ is one thaI is helpful and appropriate for your business. An expense does not have to be required to be considllre necessary
. You do not gel reimburs by your employer for any expenses (amounts your emplo\l r included in box 1 of your Form W. 2 are

nol considered reimbursentS)
. If you are claiming vehicle expense, you are using the standard mileage rate for 2003.

Cauton: You can use the standard mileage rate for 200Jonty If: (8) you owned the VB icle and used the standard mileage

rate for the first year you place the vehicle in servicer (b) you leased the vehicle and use the stClndard mileage rate for the portion of the tease period after 1997

Figure Your Expenses
Vehicle expense using the standard mileage rate. Complete Part 11 and multiply lin 8a by 36 cents (36)
2 Paiiing fe, tolls, and transportation, including train, bus, etc., lhatlid not involve vemight travel or

3,528.
2

commuting to and from wont 3 Travel expense while away from home overnight, including lodging, airplane, car ntal, etc. Do not include meals and entertainment.
1

3

.
5

Business expenses not included on hnes 1 through 300 not include meals and en rtjnment._ Mels and entertainment expenses: $ x 50% (.50) (E Ioyes subject to Departent of Transporttin (DOT) hours of service limit: Multply meal expense by 65% (.65) instead of
50%. For details, see instructions,)
(Fee- basi

.
5

6 Total expnses. Add lines 1 through 5. Enter here and oi1lne 20 of Schedule A ( nn 1040).

state or local government offcials, qualif performing artists, and individ uals with isabilitíes: See the

instructions for s ecial rules on where to enter this amount. 6
Information on Your Vehicle. Complete this partonly if you are aimin vehicle expense on line 1
the total number of miles you drove your vehicle during 2003, enter the number~f miles you used your vehicle for:

3,528.

7 VVen did you place your vehicle in service for business use? (month, day, year) .. 0 i / 0 i /2-002
8 Of

a Business 9800 b Commuting 375 a ¡ c Other
I

9 Do you (or your spouse) have another vehicle available for personal use? \
10 Was your vehicle available for personal use during off. duty hours?
11. Do you have evidence to support your deduction?

b If 'Yes," is the evidence written?.

Yes Yes Yes Yes

No No No No

For Paperwork Reduction Act Notice. see instructions.
SCA CODVrl¡¡ht form softwalB onlv 2003 Universal Tax Sv.slem5.lnc ¡'.II r.e¡iils reSBriied

Fami 2106US106rzl RBII 1

(2003)

74 Exhibit D-2

Case 3:07-cv-02187-IEG-NLS
J 1040 L _ U.
iri Triliur-lniimil Riivinuø

Document 18-5

Filed 01/11/2008

Page 26 of 39

Sørvitii

"Nh.iduallncome Tax Return

2004

99

Label
(s..","slruclios)

Fe .011 .;an. 1-0ic. J'. 200, or oter I.. yi.i beiiinninii

IRS U.. Onl ~Oo not wrile or sti Ie inlhii"" 'cW' QMB No. 1545-74 .20 .200. indin

..

'-: ::

Narnr Spouse's Name (If Jont Retum) Home Adress Cit, Stae, and zip Cod

Your soclll seuri number

EVA , LEOMO

608-18-6808

u.. th
orlyp4

Spous's so_ se. numbe

Otherwise, pli!liøeprinl

E-lon ClpalUn
See instructions.

1540 CARMEL AVENUE mpo n CHULA VISTAwil not diange your tax·oryO!?~gi~~~~~. · CA 91913 reduæ your refund,; You SpouS4 P..ldetil Note. Cheding "Yes"
IRStabel.

Do OU, or our use ifftin a 'oint reurn, want 53 to 010 this fund? .. Yes No

1 Single 4 Head of household (wih qualifing persn) (5_ ,n.lrucu.,.)

Filing Status

C""on~
one box

2 Married fling jointly (even if only on had income) , If the qualify~ng person is a child but not your dependent, i iniirlh.. ChHdi name
3 Marri fijng searately, Enter spouse's SSN above ' hire .. and futl "imlt hire, .. 5 Qualifing widow(er) wit dependnt child (se instr