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

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

Document 18-4

Filed 01/11/2008

Page 1 of 49

KAREN P. HEWITT United States Attorney
JOHN R. MONROE Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 7238 Washington, DC 20044
Telephone: 202-307-0638

Facsimile: 202-514-6770
i ohn.r.monroe(cusdoi. gov

IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

v. ) and )
forth in this declaration.
of

Plaintiff, )
)
)

Case No. 07-cv-2187-IEG-NLS

)

ROOSEVELT KYLE, individually or ) d/b/a CENTURY ONE RESORTS, LID ) DECLARA nON OF or CENTURY ONE ASSOCIATES; ) SHEREEN HAWKINS REBECCA TYREE a1k/a1 RUBEE TYREE )

or RUBY TYREE; )

COA FINANCIAL GROUP, LLC d/b/a as COA ) FINANCIAL NETWORK TRUST c/o T&N )

FASHION; )
EAGLE FINANCIAL SERVICES, LLC )

Defendants. )
I. I, Shereen Hawkins, am over 18 years of agc and am competent to testifY to the facts set

)

2. I am currently a Revenue Agent employed in the Small Business/Self-Employed Division

the Internal Revenue Service (IRS) in the Santa Ana, California offce. I have worked

as a Revenue Agent with the IRS for over twenty years.

Exhibit A 1 Exhibit A
2900882.1

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

Document 18-4

Filed 01/11/2008

Page 2 of 49

Defendant Roosevelt Kyle
3. In my capacity as a Revenue Agent, I conducted an investigation of the retu-

preparation business of

Roosevelt Kyle ("Kyle"). The IRS initiated the investigation

because it had determined, as par of a separate criminal investigation that Kyle wrongfuly advised customers that they are not required to pay income taxes.
4. Kyle resides in San Diego, California, and prepares federal income ta returs for

customers in exchange for compensation.
Defendant Rebecca Tyree
5. Durng my investigation of

Kyle, it was discovered that his business associate Rebecea

Tyree also prepared retus that unawflly understate her customer's tax liabilities.
6. Rebecca Tyree ('Tyree") resides in San Diego, Californa and in association with Kyle
prepares federal income ta retus for customers in exchange for compensation.
my investigation into her retur-

7. On October 12, 2007, I interviewed Tyree as par of

preparation activities. Durng that interview Tyree stated the following:

1. She began working for Kyle's tax preparation business in 2000 as a

receptionist and in 2004 became the offce manager;
n. She prepares and fies returs for others in exchange for eompensation;

iii. Kyle most recently operated his ta preparation business using the name Eagle
Financial Services;

iv. Kyle conducts ta retu preparation interviews with customers but no longer

signs returs that he helps to prepare;

v. She signed retus for customers for whom Kyle conducted the ta
preparation interview and prepared the retur;

2 Exhibit A

2

2900882.1

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

Document 18-4

Filed 01/11/2008

Page 3 of 49

Tax Return Preparation Activites

8. Kyle, individualy and through several businesses including: Centu One Resorts, Ltd.;

Centur One Associates; COA Financial Group, LLC; and Eagle Financial Serices,

LLC; prepars federa income ta retus for others.
9. Tyree, individualy and through Eagle Financial Services, LLC; National Tax and
Financial Services; and Prosperity Financial Services; prepares returs for others.

10. On average Kyle and his businesses have prepared and filed approximately 1,500 returs
per year since 2000. Based on IRS records, the table below shows the nurber of

federal

income ta returs that Kyle and his businesses have prepared and fied between 2000

and 2007:

Name of

Personlntity

Number Returns Filed
by Entity from 2000-2007:

2000

2001 1632
0

2002
1864
0

2003
136
1451

2004
12

2005
2

2006
1

2007
5

Roosevelt Kyle
Centu One
Resorts d/b/a1 Centur One

1572
0

2511

57

4

2

Associates
COA Financial Network TrustiCOA Financial Group, LLC
0 0 0 0

0

2527

34

7

Eagle Financial Services, LLC

0

0

0

0

0

0

0

116

3 Exhibit A

3

2900882.1

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

Document 18-4

Filed 01/11/2008

Page 4 of 49

11. As of

October 2007, the IRS had examined 257 returs prepared and fied by Kyle,

Tyree, Centu One Resorts, Centu One Associates, COA Financial Network, and
Eagle Financial Services between 2002 and 2007. Kyle stopped signing retus in 2004

)
and uses others, including Tyree, to sign the returs he prepares.

12. Tyree and Kyle frequently do not provide a preparer identification number on returs
they sign or prepare, which hinders the ability of the IRS to monitor their tax retu

preparation activity.
13. Kyle, Tyree, Centur One Resorts, Centur One Associates, COA Financial Network,

and Eagle Financial Services repeatedly prepared retus that understated their

customers' ta liabilities, most commonly by fabricating or inflating deductions for
chartable contrbutions and employee business expenses on Schedules A, "Itemized

Deductions," and business expenses on Schedules C, "Profit or Loss from Business."
14. The following table lists the number of IRS-examined returs (out of the 257 exami.ied)

that Tyree, Kyle, Centu One Associates, COA Financial Network, and Eagle Financial
Services prepared and/or signed:!

IRS-Examined Retus Signed by Kyle
IRS-Examined Returs Filed by Century One Resorts d//a Centu One Associates
IRS-Examined Retus Filed by COA Financial Network
IRS-Examined Retus Filed by Eagle Financial Services

145

154 82
15

IRS-Examned Returs Signed by Tyree

16
11

IRS-Examined Retus for Which Kyle Conducted Interview But Did Not Sign

the IRSexamined returs were both filed by Centu One Associates and signed by Kyle or filed by
i The categories of the table are not mutully exclusive. For example, many of

Eagle Financial Services and signed by Tyree.

4 Exhibit A

4

2900882.1

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

Document 18-4

Filed 01/11/2008

Page 5 of 49

15. 249 of

the 257 examined retus (96 percent), understated the customer's tax liability.
Customers consented to tle IRS's examination adjustments on 137 of the retus.
returs prepared and filed by Kyle,

16. A sumar of

the results of

the IRS examination of

Tyree, Centur One Resorts, Centu One Associates, COA Financial Network, and

Eagle Financial Services is attched to this declaration as Exhibit A-I.

17. Ofthe 257 examined retus, 180 contaned fabricated, inflated or unubstatiated
deduetions for chartable contrbutions, 169 contained fabricated, infated, or
unsubstantiated deductions for employee business expenses, and 139 ofthe returs

contained inflated or unsubstantiated deductions for business expenses on the Schedule C

attched to the retu?
18. All of

the IRS-exaned retus that Tyree signed and prepared required adjustments

beeause of infated or unsubstatiated deductions for chartable contrbutions and
uneimbursed employee business expenses. A summar of

the cxamined returs signed

by Tyree is attched to this declaration as Exhibit A-2.
19. Tyree also repeatedly failed to provide a preparer identification number on retus she

signed.
20. The average tax deficiency per retu of

the 257 examined retus is $3,938 with a total
the agreed ta understatements on the 137 retus

ta loss of$I,011,961.3 The tota of

for which customers consented to the IRS's adjustments is $439,483 with an average
agreed understatement of

ta liability of$3,208 per retur.4 The tota estimated ta loss

2 Sumar of Audit Results, Exhibit A- 1.
3 Id.

4 Id.

5 Exhibit A

5

2900882.1

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

Document 18-4

Filed 01/11/2008

Page 6 of 49

between 2002 and 2007 for all customers as a result of frudulent ta retu preparation

by Kyle, Tyree, COA Fincial Network, and Eagle Finacial Services is approximately
$ i 6 million.5

I declare under penalty of peijur that the foregoing is tre and correct.

Executed on I¡)J"JI/Pbi'~ 2 "1 ,2007

/ /fl1ý ~ . ßØ/
SHEREEN HAWKS

5 Ths estimate is derived as follows: Kyle, Tyree, and their businesses prepard approximately
9,749 retus between 2002 and the present. Of the 257 retus selected for examnation,

customers consented to the IRS's adjustments on 137 retus (a rate of 53.3 percent) for an
average understatement of$3,208. Assumg that 53.3 percent of understated the ta liability of

the 9,749 retus prepared

the customer on average by $3,208, the total tax loss is $16.67

milion.
6 Exhibit A

6

2900882.1

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

Document 18-4

Filed 01/11/2008

Page 7 of 49

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Exhibit A-1

2003 2002 2006 2004 2004 2005 2003 2003 2003 2002 2004 2003 2004 2003 2004 2003 2006 2003 2003 2003 2003 2003 2003 2003 2004 2003 2006 2002 2003 2004 2003 2004 2003 2002 2003 2003 2004 2003 2003 2004 2004 2003 2004

Earnest
Burton Jr

$0

Page 8 of 49

Phiilip & Katherine Erand & Leonila Curtis & Tracy Michael & Brenda Michael & Brenda

Calahan Capuno Casey Cassimere Cassimere

Carlos & Maricela
Rov & Theresa Davie

Filed 01/11/2008

Wanda J.
Jamie & Deanne Clifton & Beverly Victor & Peggy

Richard & Carlotta
Eddie & Florencia

Castro Chavis Clark Coleman Coleman Coilymore Cosby Cowan Cruz
$0

$4,663 $3,500 $4,728 $2,747 $3,189 $2,350 $3,252
.

$5,584 $414 $4,092 $1,488 $3.584 $7,240
$0 $5,486 $1,721

Jose & Mary Cruz Viilamor & Ernestina Cunanan Artur & Brenda McCr Da Silva
Ruby & Evelyn

Document 18-4

Danan
Davis Davis

James
Alvin & Patricia Joseph & Christine Daniel Eric M, & Tobi

Delgado Deluna Denson
$0

$2,465 $3,290 $2.092 $2,824
$0

$0 $0 $11,233 $7,644 $6,928 $8,282 $0 $7,777 $0 $0 $0 $0 $5,386 -$376 $0 $0 $8,790 $2,922 54.640 $2,675 $6,202

$31,012 $0 $0 $0 $0
$0 $32,227 $2,873
$1.211

$8,980 $1,267 $817 $1,620 $1,657 $2,355
?

No Show No Show ""reec;L

Unagreed Unagreed

Century One Associates Century One Associates Eaole Financial Services LLC COA Financial Network COA Financial Network

Kyle Kyle R. Tyree

None

Prosperitv Financial Services

$8,060
$0

Grace
Domingo
Diane Dwioht & Liilian Grace Aiunwa Grace Aiunwa Grace Aiunwa Frank & Glenda Frank & Glenda Jim & Kim Elizabeth Abel & Luz Juan & Lourdes Juan & Lourdes Sabino & Ailison Michael & Magdalena Michael & Magdalena Gerald & Marie Maunce & Jeanette Jason & Myra

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

Drake Dulaney Dumas Dumas Dumas Edmond Edmond Elamparo
Elenwo

Favor Figueroa Figueroa Flores Floresca Floresca Gambito Gangoy Garber

-$3.240 $5,000 $4,920 $1,195 $2,282 $5,294 $3,372 $2,802 $3,642 -$548 $4,899 $4,737 $5,800 $4,936 $5,067 $2,920 $3,723 $3,450

$5,591 $0 $7,522 $0 $9,598 $1,269 $0 $0 $3,385 $1,732 $6,234 $5,518 $0 $9,144 $6,695 $3,105 $6,110 $4,320 $3,796 $1.566 $5,515

$0 $0 $31.877 $0 $0 $0 $54.183 $0 $11,263 $0 $3,897 $17,574 $0 $2,562 $30,177 $3,460 $5,386 $0 $27,361 $24,474 $135,089

$56,933 $24.665 $0 $0 $36,296 $2,417 $22.224 $1,297 $0 $0 $0 $41.771 -$457

$9,614 Century One Associates $2,092 Unagreed Century One Associates $311 ? Century One Associates $1,178 Agree Centurv One Associates COA Financial Network $0 AQre $9,867 . .Agre Century One Associates Agre. ' $817 COA Financial Network Agree -$743 Century One Associates COA Financial Network $6,502 No-Show Century One Associates $14,652 $1,860 Unagreed Eaqle Financial Services LLC $3,397 :' Aore;':, Century One Associates Century One Associates $0 No Change $2,251 Century One Associates Century One Associates $6,191 ? $427 Century One Associates Century One Associates $2,221 .:,~ìQtei $8,329 .gre;," Century One Associates $4,910 ,.~\9rei;:, COA Financial Network $1,982 ':'~ IQre,; Century One Associates $3,125 No Show Eaole Financial Services LLC $5,575 Unagreed Century One Associates Century One Associates $4,400 Unagreed COA Financial Network $37,710 Unagreed Century One Associates $18,303 COA Financial Network $4.290 Century One Associates $1,001 $1,410 Centurv One Associates Agree. , Century One Associates $6,217 Agreêir: $2,164 Centurv One Associates Agree COA Financial Network $7,158 No Show Agree Centurv One Associates $2,783 Century One Associates $1,492 COA Financial Network $1.522, Agree' COA Financial Network Century One Associates COA Financial Network

R. Tyree Kyle Kyle Kyle Kyle

Kyle

Kyle

Kyle

Kyle

Aorè' .Aori

,~

R. Tyree Kyle Kyle Kyle Kyle Kyle Kyle Kyle

Kyle Kyle

Kyle Kyle

R. Tyree Kyle Kyle

Kyle

Agre

Kyle Kyle

Kyle Kyle Kyle

Agre

Kyle Kyle

None

$1,470 $12,510 $1.653

AQre .

Kyle

Kyle

8 Exhibit A-1

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

Document 18-4

Filed 01/11/2008

Page 9 of 49

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

Document 18-4

Filed 01/11/2008

Page 10 of 49

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

Document 18-4

Filed 01/11/2008

Page 12 of 49

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12 Exhibit A-1

Page 13 of 49

2004 2003 2003 2004
John
U naa reed

Charles & Lorene Geral Dominick

WriahtJr, Wynn Wynn Yeboah
$9,234 $6,042 $0 $4,864

$0 $0 $0 $6,076
No Show

$0 $1,749 $20,391 $0

$1,305 $7,156 $3,724 $1,485

r ,.,A!Í''."

COA Financial Network Century One Associates Century One Associates COA Financial Network

Kvle Kvle

Kve

Total Deficiency:
$1,011,961

(1) If blank, then either no preparer signature or illegible

Ayeraae:
$3,938

sig natu re

Filed 01/11/2008

Total Agreed Deficiency: Ayerage

$439,483

Ag reed

Deficiency

$3,208

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

Document 18-4

13 Exhibit A-1

Page 14 of 49

Exhibit A-2 Examined Returns Signed by Rebecca Tyree
Tax

Year

First Name
Marissa
Bandala

Cbaritable Unreimb. Contrib. EBE Last Name Adj. Adj.
Scbedule

CAdi.
$5,600
$5.504
$0
$8 I 7
: .i¡F\~~,

Case Deficiency Resolution

Preparer
National Tax & Financial Svcs LLC

Preparer Signature
R. Tvree

Interviewer

2005

$5,837

$10,445
$7.270
$0 $0 50 $0
$0
w

No Change

Eagle Financial
Services LLC Eagle Financial Services LLC

Filed 01/11/2008

2006

Lorna
$3,350

Booher
Caouno

R. Tyree R. Tyrcc
rospenty r maDciai

2006

Erand & teouila
$3,500
53.189

$11.233
$8.282

Al!

None

2005

2006

Michael & Brenda Cassimere VIllamor & Ernestina Cunanan
$5,486

52,355 Unagreed Services LLC

R. Tyree

$8.790 $9,598
$9,103

$1,860 Unagreed $3,125 No Show

2006
Dulanev

Dwight & Lillian
$5.000

Document 18-4

2006

Joseph & Jessica
Garcia
$4,180
$3,700 $2.527
I LJanilo '"

$0 $0

$540 Unagreed $292

Eagle Financial Services LLC Eagle F mancial Services LLC Eagle Financial Services LLC

R, Tyree

R. Tyree
R, Tyree

2006
ConccocÍon

Hernandez

$9,250 $4,064 $1.149

2005

Eva
Leoma
Murphy
Nash

$0 $0

$307

;..~ ,,;:
$6.387
$0

';i,t,;;~

"agie ,. mancial
Services LLC

R. Tyree

None
National Tax & Financial Svcs LLC Prosperity Financial
$0 No Show Services LLC Eagle Financial

R. Tyree

Rubv

2005

Joseph & Cecalia
Desiree
Santos
Sanidad
Sazon

$5,454
$180 $800
$2.684

R. Tyree
$2,455 Unagreed
Services LLC

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

2006
2006

R. Tyree

$6.814

$0

$2,288

,!¡;;.
.'..\¡.U,.
$8.836
$0

Eagle Financial
Services LLC

R. Tyree
Eagle Financial
$1,521

2006
2006 2006

Jay
Brett

., ,',E.
Tande
Uriarte
Wilson
52,495
$595

$9.541

$0

$2,275 $7.125
$500

Ofelia & Juan
J eIT

$0
$7,349 $0 Total Deficiency Average

$332
$1.650
$25,32 I

.:.;':J

';i.,

~".

Services LLC Eagle Financial Services LLC

R. Tyree R. Tyree
Eagle Financial

Tyree Unidentified

Man
Services LLC

2006

Services LLC

R. Tyree

$1.583

14 Exhibit A-2

','~.
.'.,

R. Tyree
Eagle Financial

Unidentified Man

Exhibit A-2

IRS e I D SAN FRANe I seD JAN-05-2008 20: 27 Case 3:07-cv-02187-IEG-NLS Document 18-4
I

415 522 5002

Filed 01/11/2008

P.02 Page 15 of 49

1

IN THE UNTED STATES DISTRICT COURT FOR THE SOUTHERN DISTRCT OF CALIFORNIA

2
3

UNTED STATES OF AMRICA. Plai tiff,
v.

) )
) ) )

4
5

Case No. 07-ev-2187-IEG-NLS

)
),

ROOSEVELT KYE, et aI.
Defendants,

6
7 8

)

) )
) )

DECLARTION OF SPECIA AGENT

MADEHL TABLAC

ROOSEVELT KYE,
v.

9
10
11

Thir-Part Plaintiff, )
JOHN R. MONROE; DOES 1 THROUGH 1000,

)

)
)

)
)

)
)
.'ï

12
13

Third-Part DefendaDls. )

14 15

1, I, Mardehl Tab\a, am over i g year of age and am competent to testifY to the

facts set fort in t1s delaration.
16
2. I am curtly employed as a Speial Agent with the Inter Ri:enue Serice,

17
Crial Investigation division.

18
3. I was assigned to assist in an investigation oftle tai preparation business of

19
Roosevelt Kyle.

20
4. In my cap¡iity as a Special Aget, I posed as a customer and aranged to have

21
Rooseyelt Kyle preare a 2006 federal tax retur (IRS Form i 040). My assumed identity was

22

Marbel Torres.
23

5. On Apr14, 2007, I traveled to Roosevelt Kyle's tax prepartion business, Eagle
Financial Services, located at 2414 Hoover Avenue, Suite B, National City, Californa 91950. I
was equipped with an audio recording device that I wore while in the premises. A fair and
accurate trscription of the conversations I had on April

24
25

26
27 28

4, 2007, with Roosevelt Kyle while he
9420.'

Exhibit B
15 Exhibit B

JRN-06-2008 20: 27 IRS CID Case 3:07-cv-02187-IEG-NLS

SRN FRRNCISCO

415 522 6002

Document 18-4

Filed 01/11/2008

P.03 Page 16 of 49

1

prepared a 2006 tax retu for me while I was posing as a customer is attached to ths declartion
as Exhibit B-1, I am identified as "FYI' on the transcript and Roosevelt Kyle is identified as
"MV2".

2 3

4
5 6

6. Upon enteng Eagle Financial Serce's business. I asked to meet with Mr. Kyle

to have him preare a 2006 federal incoine ta return.
7. The only document I provided to Roosevelt Kyle was a Form W -2 for Manbel

7
8

Torres, iny assumed identity.
8. Afer i gave Roosevelt Kyle the Form W -2, Mr. Kyle explaied to me how I could

9 10
11

reduce my tax liability. Roosevelt Kyle told me that we needed to "play games" to reduce my
taxable income and that he would use his "crative mid" to save me from paying taxes.

9. Roosevelt Kyle told me that his number one role was to keep me frm paying

12 13

taxes and that he would accomplish this by claiming phony deductions for "expenses" and a "few
other ths."

14

10.

A tre and acate copy of the 2006 retu that I paid Roosevelt Kyle to preare

15 for me, posing as Marbel Torrs, iid tht contained fabricated claims for employee business

16 expenses and chartable contrbution deductions is attched to ths declaration as Exhbit B-2.
17 11. The retu tht Roosevelt Kyle prepared for me understated the tax liability by

18 approximtely $1,130. Based on the information 1 provided to Mr. Kyle, he should not have
19 claimed any itemized deductions on the 2006 federal income tax retu, an the retu should

20 have showed an adtiona $852 in tax. However, ile 2006 federal income ta return prepared

21 by Mr. Kyle claied a tax refud of $278.
22 12. A tre and accurate copyofa 2006 federal income tax retu accurely

preared

23 by the IRS that is based upon the same inormation I provided to Mr, Kyle, and showing

24 additional tax of$852 is attached to ths declaition as Exhbit 'B-3.
25 13. Oi tle retu that Roosevelt Kyle prepard for me, Kyle fabricated employee

26 business expenses, chatable contrbution deductions, and auto license fees. Specifically,
27 Roosevelt Kyle fabricated $7,300 ofunimbured employee business expenes, including over

28

- 216 Exhibit B

6940.1

JRN~05-2008 20: 27 IRS e I D SRN FRRNe i seD Case 3:07-cv-02187-IEG-NLS Document 18-4

415 522 5002

Filed 01/11/2008

P.04 Page 17 of 49

i $1,900 ofreported laundr and cleang expenses, $2,500 in gifts to charty, including a $2,000
2 contrbution to the Gil Scouts and a $500 non-cash contrbution to Goodwill, and $225 in auto
3 licene fees. I gave no information to Roosevelt Kyle to support any of these itemized

4 deductions.
5

14.

Afer Roosevelt Kyle interewed me, he said tht he would put the ret

6 together for me and then have his "gil" work on it.

7
8 One of

15.

Roosevelt Kyle did not sign the 2006 feder income tax ret that he preared.

Mr. Kyle's business associates or employee, Rebecca Tyree, signed the retu.

9 Additionally, neither Rebecca Tyree nor Roosevelt Kyle included a preparef identification

10 number. I did not give Rebecca Tyree any information to support the itemized deductions on the
11 retu tht she signed.

12
13

16.

I paid $90 dollar to have Roosevelt Kyle prepar the 2006 federal income ta

retu.
1 declar under penalty ofpeiury that the foregoing is We and correc.

14
15 16

Executed on ~ 1 ,2008

17
18 19

r~~~

20
21

22 23 24 25 26

27
28
- 3 -

969420.1 '

17 Exhibit B

TOTAL P. 04

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

Document 18-4

Filed 01/11/2008

Page 18 of 49

TRANSCRIPT OF VIC MEETING WITH ROOSEVELT KYLE APRIL 4, 200710:30 AM

Meeting with Kyle begins on page 7 - MV2: "Okay, let's see what I can do to help you,

if anyting".

Exhibit B-1

18 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 19 of 49

FV1: ...four two thousand and seven, the time is 9:19. This is um, acting inan
undercover capacity of Maribel Torres, um in an attempt to get my tax returns prepared by Roosevelt Kyle, Case number 1000211721. This

recorder will be shut off for now and will be back on prior to the meeting.

19 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 1 of 20

Document 18-4

Filed 01/11/2008

Page 20 of 49

KEY: (UI) = unintelligible II = voices overlap
MV = Male voice FV = Female voice UMV = Unknown male voice UFV = Unknown female voice

(NOISE)

MV1: (UI)
FV1: The time is 11 :28. (UI).

MV1: 1/ And we're turning the uh recording device back on. (ASIDE) Just
that into your (UI)
second. (COUGH) Okay, hold on. Okay, you can (UI)

into the lUI).

(BACKGROUND NOISE)

MV1: (UI). Good luck.
(UI VOICES)

(BACKGROUND NOISE)
(SOUNDS)
(BEEP) (BEEP) (BEEP)

(LONG PAUSE)
(BACKGROUND NOISE)
(PHONE RING)
FV1: Hello? Hello? Yup, okay.

(BACKGROUND NOISE)
(PAUSE)

(lUll BACKGROUND VOICES)

20 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 2 of 20

Document 18-4

Filed 01/11/2008

Page 21 of 49

UMV: IIN BACKGROUND) IUI) do you have a letter (UI)?

UFV: IIN BACKGROUND) IUI) that's the letter from my IUI).

FV1: Hi, I'm looking for a Mr. Kyle?

FV2: Uh, do you have an appointment?
FV1: No. Is this where the tax preparations are (UI)?

FV2: Um, he's here once in a while, but.

FV1: Ills he here today?
FV2: ...IUI).

FV2: Uh, what can i help you with?

FV1: I just need to get my tax return prepared.
FV2: Oh, that's fine.
FV1: Oh, okay. (Ull?
FV2: Uh-huh.

((Ull BACKGROUND VOICESl

FV2: lUll W-2? lUll W-2.
(NOISEl

UFV: IUI) ask her to repay you your money.
((Ull BACKGROUND VOICESl

UFV: Hey! How ya doing?
IIUll BACKGROUND VOICES)
UMV: (IN BACKGROUND) Every day for two months, ask her to repay money, and then you would give her money.

2

21 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 22 of 49

Page 3 of 20

UFV: llN BACKGROUND) I didn't expect her payment when she got the check. And from the time she got the lUI) federal lUI) mail, I called and went to the house every day lUI)...

UMV: IllUI) to re'pay her.

UFV: ...and I have uh lUI) and then, lUI)...

UMV: I/Then?

UFV: ...lUI) They were in her care. I can't pay her to watch my kids.
UMV: //Please Ma' am. Please Ma' am. Please be quiet.

UFV: ...with the air conditioner...
UMV: /llUI)
UFV: ...with the air conditioner I was never able to get lUll and were willing to...

UMV: II Yeah, gotcha. i want proof that you repaid these loans. That's lUI) when i lUI) the money from my bank account. Checking, Checking out.
llUI) VOICES)

UMV: Because uh, i didn't have any checks at the time.
(LAUGH)

UMV: I... all i said is...
ltAUGHTER)
UMV: Who'd like that answer, sir? lPAUSE) lUI)
llUI) VOICES)
UMV: I will not grant

your lUI), Ma'am. The injunction today is one thousand six hundred ninety five dollars. Have a good day.
llUI) VOICES)

lNOISE)

lBACKGROUND VOICES)

3

22 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 4 of 20

Document 18-4

Filed 01/11/2008

Page 23 of 49

(COUGHS)
(TELEVISION IN BACKGROUND THROUGHOUT RECORDING)

FV2: Alright (UI).
(T NOISE)

FV2: (UI), (UI)

FV1: (UI)
(T NOISE)

FV3: Ma'am, are you here for taxes or something else? Okay. Okay. There
you go.
(PAUSE)
(NOISE)

FV1: (UI). This part right here.
FV3: ¡/Don't worry about that.
FV1: Okay. (UI).

FV3: (UI)
(BACKGROUND TELEVISION)
(NOISE)

(PAUSE)
FV2: ¡UI)

FV1: Uh-huh ¡UI)?

FV2: Just on one side?

FV1: Yes.
FV2: Okay.

FV1: (Ull
4

23 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 5 of 20

Document 18-4

Filed 01/11/2008

Page 24 of 49

(BACKGROUND TELEVISION)

(LONG PAUSE)
((Ull VOICES)

(NOISE)

UFV: Hello. Okay, we have Monday. No. we're booked 'till (Ull. Three. Okay, Okay, uh, three thirty? Your name? All right, we'll see you then, okay?
(BACKGROUND TELEVISION- COURT TV

(TELEPHONE RINGS)
(NOISE)

(LONG PAUSE)

UFV: Okay, (UI).

UFV: Yeah.
UFV: (UI). You're in the middle of one of your (UI).

MV2: Which one of you ladies is next?
UFV: I think she was first.
(Ull VOICES)

MV2: There she is.
(NOISE)

MV2: Oh, as a matter of fact, as we're passing through here, let me show you
what's interesting to see. What's happening.
FV1: (UL)

MV2: Yes, those are unique just (UI).
FV1: Okay.

MV2: Those are not lUll anywhere else in town and I'LL show you why.

5

24 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 6 of 20

Document 18-4

Filed 01/11/2008

Page 25 of 49

FV1: Okay.

MV2: So the people that uh, want to get involved, and we can definitely do that. Did you see that video?

FV1: Mm-hmm.

MV2: So you know, you know what..
FV1: fflUI).
MV2: .lUI) BACKGROUND NOISE)

FV1: lUI)
MV2: lUI) we're going to be partners, so you'll see her in out.

FV1: Oh, okay.
(BACKGROUND lUI) VOICES)

MV2: lUI) will not be (UI) because (UI).

FV1: lUI)
(BACKGROUND VOICES TELEVISION)

(LONG PAUSE) (SNEEZE)
(UL VOICES)

UMV: Have a good day.
MV2: Okay, you too now. Okay.
(NOiSES)

MV2: Ooh.
FV1: lLAUGHS)

MV2: (UI)

6

25 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 7 of 20

Document 18-4

Filed 01/11/2008

Page 26 of 49

FV1: Last (UI)?
MV2: Yeah, last one (UI). What ya got?
UV: (Ull (LAUGHTER)

(PAUSE)

UMV: Mm, mm, mm.

UFV: (UI)

UMV: Oh (Ull schooL. How old are you?
UFV: Kid starts with (UI).

UMV: Yeah.
UFV: (UI).
UMV: (Ull pretty good. You're almost as good as new. (Ull okay? All right.
(MUSIC)

MV2: Okay, let's see what I can do to help you, if anything.

FV1: (LAUGHS). Trying to get tax returns prepared.
MV2: Uh, that's what you want done, huh?

FV1: Yup...
MV2: ¡/You love your money.

FV1: It's almost time.
MV2: You love your money too, huh?

FV1: Of course.
MV2: You don't want to give the government nothing.
FV1: ¡LAUGHS) Nope.

MV2: Oh my God. One World Trade and Finance. What's that?

7

26 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 8 of 20

Document 18-4

Filed 01/11/2008

Page 27 of 49

FV1: What they do is some uh mortgage, mortgage company.'
MV2:

Yeah?
Yeah, in the Bay area. I'm from the Bay area.

FV1:

MV2: Up in the Bay area?

FV1:

Yeah, I just moved here.

MV2: You just moved here?

FV1:
MV2:

Yeah.

When?
About a month ago.

FV1:

MV2: Oh just a month?

FV1:

Yeah.

MV2: I see. And, what, what lUI) (STUTTERING) you're an assistant

FV1: Oh well, I pretty much did everyhing. Office, ordering supplies, answering the phones.
MV2: Emptying the trash can (UI) no.
FV1: Yeah.

MV2: (LAUGHS)

FV1: Cleaning the bathrooms.
MV2: Yeah, okay, all right.
FV1: (LAUGHS)

MV2: Okay. All righty, so you just moved, okay. Okay, i see. All righty. Well, let's see what i can do here.
FV1: Okay.

MV2: It looks like um, you don't, you didn't buy no house, you don't buy nothing.

8

27 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 28 of 49

Page 9 of 20

FV1: No. Well, it's cheaper here. So I'm thinking...
MV2: Oh, oh yes. Well we know that.

FV1: Yeah, I see a lot of new condos up.
MV2: Mm-hmm. Yeah, you could pick up one for about hmm, three or four fifty,
something like that.

FV1: For uh, like a two bedroom?
MV2: Yeah, two bedroom.
FV1: Wow.

MV2: Yeah my son just bought, one of my sons just bought one out in Tierra
Santa, he paid three hundred and nine, nice two bed room, lUll.

FV1: /f(UI).

MV2: Mm, well, you know it's about maybe, ten years old...

FV1: ffOkay, that's still good.
MV2: ...but it's good, it's real good.
FV1: Yeah.

MV2: It's a good deal, the payment's about I think about sixteen hundred, uh
something like that.

FV1: I'd be lucky to get a one bedroom... up over there.
MV2: Yeah. Oh yeah. Oh yeah. Oh yeah. It's up there.

FV1: It's ridiculous.
MV2: Yeah it is. Much so. Well Maribel, let's see if we can do lUlL. you know, for you just. you gotta make it hard fUI).
FV1: What (LAUGHS)?

MV2: See, Uncle Sam'll sit and wait on you. He's waiting on you, believe me,
he is waiting...

FV1: Who?

9

28 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 10 of 20

Document 18-4

Filed 01/11/2008

Page 29 of 49

MV2: ...Uncle Sam.
FV1: Oh, Uncle Sam (LAUGHS). I'm like who?

MV2: Because (NOISE) see, (NOISE) you guys go up there and you, you claim
these exemptions and all this other stuff, you know...

FV1: For um, oh.
MV2: ...you know and he knows that you, he knows. And I need to show you something...
FV1: Okay.

MV2: So you'll understand, okay? See he, all he needs to know is what you made. That's all he need to know, okay?
FV1: Okay.

MV2: He don't need to know nothing else. Because, he, he's got a... a game little percentage table. No matter what you do... plan. See that

FV1: III always look at those but.what does it mean (LAUGHS)?
MV2: ...Okay, here's what it means. (STUTTERS)

I'm gonna.._ I'm gonna show

you something.

FV1: okay.
MV2: Today, is education day.

FV1: Education day.
MV2: Okay.
FV1: Okay.

MV2: Uncle Sam said "Well, you know, I know you made, forty one thousand
dollars. 'Cause this guy, informed me (LAUGHS). Yeah, okay?

FV1: Right.
MV2: You made forty one thousand dollars.

FV1: Right.
10

29 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 11 of 20

Document 18-4

Filed 01/11/2008

Page 30 of 49

MV2: So here's how the game is played.
FV1: Okay.

MV2: Okay. Now, your first, up to thirty thousand dollars...
FV1: Uh-huh.

MV2: ...you understand what I'm saying?
FV1: Yeah.

MV2: i wil, I'm lUll for forty two hundred bucks. lUll Thirty eight.

FV1: Okay, so i owe him?
MV2: Wait, wait a minute, wait a minute...
FV1: Oh.

MV2: ...wait a minute, let me show you.
FV1: Okay.

MV2: Yes you owe him, but let, let me show what he's doing. He says "so i
know you made this money, so ain't no way you can deny that."
FV1: Okay.

MV2: Okay? Now, your employer tax table, if you don't claim no exemptions...
FV1: lIUh-huh.

MV2: ...say zero, he's going to take out a minimum of ten percent.
FV1: Okay.

MV2: You understand? If you claim some exemptions, lUll do anything, for example doing all that other stuff, then it's less than that ten percent.

FV1: Okay. That's my employer does that.
MV2: I/Your employer's going to do that. So it doesn't matter to him. He's going to report this here. So, now, here's what happened today. And

11

30 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 12 of 20

Document 18-4

Filed 01/11/2008

Page 31 of 49

live thing now. He's, here's
here's where you are today, now, we're real

what Uncle Sam'lI say "okay, I know you made over thirty...

FV1: I/Uh-huh.
MV2: ...but up to thirty, I'm asking for forty two hundred. Now everyhing over thirty, which is another eleven thousand dollars, I want twenty-five cents out of a dollar."

FV1: Oh, okay.
MV2: Now, you see what I'm saying?
FV1: Yeah.

MV2: Now, he, here's what happens. So I'm going to get you eleven thousand dollars. Okay. Now he wants twenty five ¡Ui) cents out of there. Not only...
FV1: ¡¡¡UI)_

MV2: ...not only do he askin' for this, he's asking for that too_

FV1: That's a lot.
MV2: And that's what you pay ¡Ui). Okay? ¡LAUGHS)
FV1: ¡LAUGHS)

MV2: Okay, so now, my objective...

FV1: //Okay.
MV2: ...is to try to bring you back down, ¡LAUGHS) okay? To reverse what's his thing is, see? I said, okay. I understand what he want. He's asking for over seven ¡UI) you only paid him thirty eight hundred, so you halfway therel ¡LAUGHS)

FV1: I'm almost there. ¡LAUGHS)

MV2: You see, so now we have to play games.
FV1: Okay.

MV2: To reverse this here. Where's your aunt?
FV1: Oh, ¡UI STUTTERS) she's out in a doctors today so...
12

31 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 32 of 49

Page 13 of 20

MV2: What, what's her name?

FV1: Elsa?
MV2: Elsa, what? Last name.

FV1: Santo...
MV2: Santo...

FV1: llYeah.
MV2: ...okay, alright. Has she told you about me?
FV1: Well, i don't think she's been here, but she's, she's a friend of hers...
MV2: IIA friend told you...

FV1: 11...yeah...

MV2: ... another friend, another friend...

FV1: ...yeah.
MV2: See that's how that works.
FV1: She probably told me the name, but I don't (LAUGHS).

MV2: Yeah. See that's the way that works, you see? Okay so now that's where
I'm at.
FV1: Okay.

MV2: And that's what I have to do. Okay?
FV1: Okay.

MV2: See (STUTTERS) and with my creative mind...
FV1: ¡¡(LAUGHS)

MV2: ...okay ¡LAUGHS). you understand loans are creative too. You know
what they do to make those loans ¡UI)...

FV1: IIRight, right.
13

32 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 14 of 20

Document 18-4

Filed 01/11/2008

Page 33 of 49

MV2: ...Okay, well, ¡STUTTERSj we try to do the same thing with taxes. Okay?
FV1: Okay.

MV2: With my creative mind, okay? So in order to try to save you from paying
them any money...

FV1: IlUh-huh.'

MV2: ...knowing you're expecting something, okay? Do you understand?
¡LAUGHS) Oooh boy...
FV1: II(LAUGHS).

MV2: ...okay, let's see what we can do here...
FV1: JJOkay.
MV2: ...okay. Now here's where I'm at, I'm gonna tell you where I'm at right now, um...1 can keep you from paying it okay? That's number one rule.

So you know, something happened.
FV1: Okay.

MV2: Okay?
FV1: And how do we do that? ¡LAUGHS)

MV2: Well, with my creative mind I...
FV1: J/You're the creative one. ¡LAUGHSj
MV2: ...¡Ull I'LL give you some expenses ¡Ulj a few other...

FV1: IIOkay.

MV2: ...things here. Okay? But let me just give you glimpse, and then I have to look at it a litte bit closely.
(¡UI) VOICE)

MV2: Huh?

FV1: All these numbers...

14

33 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 34 of 49

Page 15 of 20

MV2: I know. Well, once you've been in it as long as I have, okay, then you will
understand a few things.
FV1: Okay.

MV2: And you'll be able to adjust (Ull a few things. Okay. This here is a refund,
but that (sic) from the state of California.
FV1: Uh-huh

MV2: Okay...

FV1: This is how much I'm getting...
MV2: ¡/Yeah...

FV1: ...from...
MV2: 11...from the state of California.

FV1: ...California, okay.
MV2: But here's, on the federal, here's what you getting from the federaL.
FV1: Okay.

MV2: Well, instead of you (STUTTERS) you see what the difference was, see
you hear what I'm saying?

FV1: ¡/Yeah.
MV2: ...Okay?

FV1: lUll
MV2: 1180 you going to end up with about a thousand dollars total.
FV1: Okay.

MV2: You understand what I'm saying between the two.

FV1: lUll yeah, I mean lUll.
MV2: Yeah.
FV1: Yeah.

15

34 Exhibit B-1

Case 3:07-cv-02187-IEG-NLS
Page 16 of 20

Document 18-4

Filed 01/11/2008

Page 35 of 49

MV2: Okay, ¡UI) ¡LAUGHS)...
FV1: /I(LAUGHS).

MV2: ...so I think that's (PAUSE) work at it.
FV1: Mm-kay.

MV2: ¡Ui) okay? Is that fair enough?

FV1: That's fair enough.

MV2: You see?

FV1: Can I keep that? Or...
MV2: Well, I'm, I'm gonna... I give you this way because I need to be able

to

come back to my numbers...

FV1: IIOkay.
MV2: ...you see. But you're going to have that and write it down...

FV1: IIOkay, I will write it down.

MV2: ...lUI) the federal, you'll get seventy-five dollars, (PAUSE) and then the State...

FV1: IfThe State, okay, okay.
-MV2: - Yeah-j-Jike10-explain-people so they can see it, and then you can understand, that, how valuable I am.
FV1: (LAUGHS)

MV2: Okay? (LAUGHS). All right.
FV1: //Sounds good. So again (STUTTERS) are you going to do that today? Or...

MV2: Huh? No, well, I will put it together. It won't be ready for a few days.
FV1: How long?

MV2: (Ull.

16

35 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 36 of 49

Page 17 of 20

FV1: ,II 'Cause I'm leaving town...

MV2: INes.

FV1: ...tomorrowafternoon. I'm going back to the Bay area.
MV2: You going, how long are you be gone?

FV1: Urn, for a week or so.
MV2: Oh.
FV1: i gOlla move (STUTTERS) most of my stuff though...
MV2: l/Stuff...

FV1: //...I've decided...
MV2: //...oh you do?

FV1: ...Yeah.
MV2: Okay. Here's what i will do. Okay. All righty. I will go ahead and put this
together for you...

FV1: IIOkay.
MV2: ...and have my girl (PAUSE) work on it.

FV1: Tomorrow morning...
MV2: No.

FV1: Okay, what time?
MV2: Okay. You come in about this time tomorrow morning.
FV1: Okay.

MV2: Okay?

FV1: I don't need an appointment, right?
MV2: Nope.

36 Exhibit B-1

17

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

Document 18-4

Filed 01/11/2008

Page 37 of 49

Page 18 of 20

FV1: Okay. And how much is it going to be so I...
MV2: //Ninety lUll.

FV1: ...Ninety dollars.
MV2: All righty? You gotta pay the girl up here in the front.
FV1:

Okay.

MV2: Okay?

FV1:

What was your name sir?

MV2: Roosevelt...

FV1:

/¡Roosevelt..

MV2: ...Kyle.

FV1:

...nice to meet you.

loans.
MV2: Okay? And I'll see you do loans, you know something about

FV1: Not really lUll.

MV2: You know? You just fil the paperwork.

FV1: //1 just, yeah, the paperwork...
MV2: !/Oh, oh.

FV1: ...the dirty work.
MV2: The dirty work lUll.
FV1: Yeah.

MV2: Alrighty. Okay.
FV1: Okay so, I'll see you tomorrow then.

MV2: Okay.

FV1: Thank you.

18

37 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 38 of 49

Page 19 of 20

MV2: Alright now, okay.

UFV: Should i pay right now?
MV2: Yeah.__
FV1: Okay.

MV2: ...the young lady here, give her some inspiration.
FV1: (LAUGHS)

(LAUGHTER)

MV2: Okay?
FV1: Okay.

MV2: Would you ask mm, mm... (UI) to put that in right away?
FV1: Okay.

(BACKGROUND NOISES)

MV2: You see?

FV1: Thank you.
MV2: Okay, thank you. Have a great one.

FV1: Okay, you too.
MV2: Okay.
(BACKGROUND NOISES)

FV1: You guys get busy at all? Or...
FV2: Yeah. FV1: Yeah.

FV2: Your receipt I'm going to staple in here so we, we see 'em, okay?

FV1: Oh, I don't get his receipt.

19

38 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 39 of 49

Page 20 of 20

FV2: ¡UI) ¡NOISE) the receipt ¡ULj? ...
FV1: Uh-huh.

FV2: ...¡Ui) when you come pick it up it's in here.
FV1: Okay, tomorrow? Okay.

FV2: Okay?

FV1: Thank you.
¡BACKGROUND NOISES)

(LONG PAUSE)
¡BEEPING)

(BACKGROUND NOISES)
¡LONG PAUSE)

(NOISE)
(BACKGROUND VOICES)
¡BACKGROUND NOISES)

(TICKING NOISE)
¡BACKGROUND NOISES)

MV1: ¡UI) time we shut. The time is uh, approximately eleven twenty nine and the re- tape recording device is being shut off.
(END OF RECORDING)

20

39 Exhibit B-1

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

Document 18-4

Filed 01/11/2008

Page 40 of 49

Deparnient

01 the Treasury - Intemal Revenue

Service

Form

1040

u.s. Individual

Income Tax Return
M

2006
,2Cu, ending

I (99) -

" IRS Use Qrly - Do not wnte Of staple in thtS s~ace

ForihevearJani-Dec31,200,orother:axye;¡rbeuinD~
(Seeinstructio ns,)
Use the

,20

Label

Your lirstname

:"1lstname

Q\BNo 154-0074 Your soia) seurity numbe

.._-

MARr BEL
If a joir,t return, spouse's firsl nanlt:

TORRE S
"'
Last name

....-_..--Apartme,-trio

IRS labeL.

Otherwise,

Home address (number and street). If you ii1lve a P.O bOX,

see instructions

pleálse prin t or type.

749

MAR I .POSA

CrR
see ir,structi

c.ty,tO'W0rpostoftic_llyouhavealorelgnadaress,

on..

State

ZPcode

---"

-

Spou!õ'5soililseuritynumbe

Å

You must enter your social security
number(s) above.

Å

Presidentia I
Election Campaign

NATIONAL CITY
~ Check here if you, or your spouse if filing joirtiy, want $3 to gototh ìsfund? (see

CA
instructions)

91950

Checkmg a box below will not change your tax or refuml.

. ~ CYou

o Spouse

Filing Status
Check on Iy one box.

1

'~i Single 4 Head of household (with qualifying person). (See
! M;¡¡md filing Jointly (even if only one had income) instructions.) If dependent, enter this child's child but not your the qualifying person is a

2
3

~ Married filing separaiely. Enter spouse's S$N above & full name here ~

name ,¡ere. ~ 5 Oualifying wijow(er) witi dependent child (see instructions)
6a ~ ~:~~S:~i.'f someonnan c'a,m you as a dependent do not check bo,6a l- :~;:.:~;:
b
1

Exemptions

C Dependents: ~OCial security relationship ~ quaiifying . loved you
number --tOYOU c.ii1dfo'C~lld with tax credi . did

~- i (2) Depei-dent s (3) Dependent s (4) .111 on 6c who
not

(1) First name Last name _ ____ (se,,'ns"s\ hv"wittyou
n on 6c

If more than

~~~~i~t~~e I =l - IO"pend"n1s i Iin(,~,".t~) --1
not
on lines

four cependents,
see instructions.

d Tota! number of exe;iptions claimed

.____.____1 ~__. _-i=_=- _J_O- :~:::=e ~ ."".
7

Income
Attach Form(s)
W-2 here. Also

7 Wages, salaries, tips, etc. Attach C-orm(s) W-2 . 8a Taxable interest. Attach Schedule B if required b Tax.exempt interest. Do not inc;ude on line 8a 9a Ordinary dividends. Attach Schedule g if required
b Qualified dividends (see instrs)
10 Taxable refunds. ccedits, or offsets of state and local

41

Sa
! Sb!

9a
10
11

altachForms
W-2Gand 1099-R if tax was withheld.
11 you did n~t

income taxes (see instructions)

11 Alimony received

12 Business income or (loss). Attach Schedule C or C-EZ
geiaW.2, seemlructions.
13 Capital gain or (ioss). At! Sch 0 ií reqd. If nel reqd, ck he;

~ Ci

14 Other gains or (losses). Attach Form 4797

1~_1 13 14

15a IRA distributions 1 15al I bb Taxable amount (see Instrs) 1Sa Pensions and annL;ities r-S-; Taxable amount (see instrs)
Enclose,butdo riotattach,any
payment.

1Sb 1Sbi
17
1S

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). At"lach SchedlJle F
19 Unemployment compensation.. .

19

Also,

p!easeuse
Form 1040--V.

20a Social security benefits . l1~I~___

i b Taxable amount (see instrs)

20b
21

21 Other Income - - - - _. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

22 Add the amounts in t'"e far ri ht c:olumn for lines 7 through 21 This is au' total income ~ 23 Archer MSA deduction. Attach Form 8853 .' 23

22
i-i("'-" \'tt,¡;i

41,005.

Adjusted Gross Income

24 Certain bMess "penses of cc,"rvisls pertorming art"'s, and fee

basis I l" --- -'

government officials. Attach Form 2106 or 2HXi-EZ 24.

T\t" '..'i'''
am-Em
."""'?'Y.'

25 Health savings account deduction. Attach Form 8889 25 .-

26 Moving expenses. Attach Form 3903 ~6. . " tFHY
27 One.half of self-employment tax. Attach Schedule SE Z7 ",:\,:ni 28 Self-employed SEP, SlrPLE, a.nd qua.lified plans i 28 %;,
29 Self-employed health insurance deduction (see instructions) . I~ 29 ---= ¥"i

30 Penalty on early withdrawal of savings l' 30

:;':':':~.,i

31 a Alimony paid b ReGplerit's SSN. ~ 31 a I
32 IRA deduction (see instructions) 'Kt32
33 Student loa~ Interest deduction (see instructions) tt3 . _ ----..--

~:..;;~:t:

Exhibit 8-2

'i
;'T""( ':/.:':::::)-

34 Jury duty pay you gave to your employer 34
35 Domestic production activities deduction. Attach Form 891 ~,____
36 Add lines 23 - 31.1 and 32 - 35

37 Subtract line 36 from line 27. Tnis:5 vour adjusted gross income BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

~~,
'"-D','O'12 111071%

41,005.
Form 1040 (2006)

40 Exhibit B-2

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

Document 18-4

Filed 01/11/2008

Page 41 of 49
Pa e 2
38

Form 1040 (2006)

Tax and

38 Amount from line 37 (adjusted g;o55 income)
39a C,heck _ie BYOU were born before January 2.1942. B Blind, Total boxes

41,005. 11,159.
29 846.

Credits

39.
39b i

lSandard
I Deduction
. People who checked any box
Ifor line on -

_ If your Spouse was born before you were a 2, 1942, Blind checked ~ I bif, _spouse itemizes on a separate returr, or January dual.status alien, see instrs and ck here ~
40 Itemized deductions (tram Schedule A) or your standard deduction (see left margin)

141 Subtract line 40 from line 38 .
I 42 If line 38 is over $112,875, or you pravided housing to a person displaced by Hurricane Katrina, see instructions. Otherwise, multiply $3,300 by lhetolal number of exemptions claimed on line od 43 Taxable iricome. Subtraclline 42lrom line 41. line41,enter-OIf line 42 is morelhan

39a or

3,300.
26
3
S4 6.

be claimed as a dependent, see

, instructions. 139b or who can
. All others:

44 Tai (see instrs). Check if any lax is from: a D Form(s) 8814 b 0 Form 4972

60' .

Single or Married

filing separately, $5,150
Married fiiing jointly or Qualifying widow(er),

45 Alternative minimum tax (see instructions). Attach Form 6251 46 Add lines 44 and 45 47 Foreign tax credit. Attach Form l116 if required.
48 Credit for child and dependent care expeises. Attach Form 2441

~

3

601.

$10,300
Head o~

49 Credit for the elderly or the disabled. Attach Schedule R 50 Education credits. Attach Form 8853 51 Retirement savi:igs contributions credit. Attach Form 8880 52 Residential energy credits. Attach Form 5695
53 Child tax credit (see instructions)_ Attach Form m;1 if required

household, $7,550

54 Credits from: . a 0 Form 8396 b D Farm 8839 c fl Form 8859 55 other credits. Check appiicable box(es)' a OForm 380
b Ug,Ol r- Form c DForm

56 Add lines 47 through 55. These are your total credits 57 Subtract line 56 from line 45. If line 56 is more than line 46, enter -0.
58 Self crr::loyment tax. Attach Schedule SE

~

3 601.

Other Taxes

59 Social security and Medicare tax or. tip Income ~ot reported to emoloyer. Attach Form 4\37

60 Additional tax on iRAs, ather QU.11lfied retirement plans, etc. Attach Form 5329 if required

61 Advance earned income credit paymei-ts from Formes) W.2, box 9 62 Household employment taxes. Attach Schedule H

3 601.

Payments
rif you have a
II child, attach Schedule EIC.

64 Federai income tax withheid from Forms W-2 and 1099

, qualifying

L 6