Free Declaration in Support - District Court of California - California

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 1 of 32

EXHIBIT 1

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 2 of 32

Department of the Treasury Internal Revenue Service
~ ~ November 15,2007 t ~ :

CER-l7FICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other Specified Matters for Fletcher H. Hyler, Social Security Number: , covering Civil Penalty .. , * for the period ending March 31, 1996

, under the custody of this office.
IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this office to be affixed, on the day and year first above written. of By direct~on the Secretary of the Treasury:

L. Marott Chief, Accounting Operations

%
Form 2866 (Rev. 09-1997)

Catalog Number 19002E

C E R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F IFiled 11/30/2007 PAYMENTS, AND OTHER S P E E D MATTERS
EIN/SSN: 237-76-3865

Page 3 of 32

- - - - - - - - - - - - - - - - * - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - . - - - - - - - - - - - - - - - -

FLETCHER H HYLER

TYPE OF T A X : FORM: CVPN

C I V I L PENALTY TAX P E R I O D : MAR 1996 ASSESSMENT, PAYMENT, CREOIT [REVERSAL) ASSESSMENT DATE ( 2 3 C . RAC 0 0 6 1

DATE

E X P L A N A T I O N OF TRANSACTION

OTHER D E B I T S (REVERSAL)

- - - - - - - - - - - - --.- - - - - - - - -

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

0 3 - 1 5 - 2 0 0 2 XREF 1 0 0 % PENALTY 941 77-0297271 MISCELLANEOUS PENALTY IRC 6672 199603

-

TRUST FUND 20021408

RECOVERY PENALTY 89254-478-53010-2

A D D I T I O N A L TAX ASSESSED 89254-478-53010-2 20021408 PROMPT ASSESSMENT IRC 6672 TRUST FUND

-

RECOVERY PENALTY 89251-086-14900-2 PROMPT ASSESSMENT 89251-086-14900-2 I N T E R E S T ASSESSED 20021508 0 5 - 0 6 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM 05-13-2002 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM FORM 4 3 4 0 (REV. 01-2002) PAGE 1 08 08

Case ASSESSMENTS, PAYMENTS, C E R T I F I C A T E OF 3:07-cv-05046-CRB
FLETCHER t i HYLER

Document 5-2 C I F IFiled 11/30/2007 AN0 OTHER S P E E D MATTERS
237-76-3865

Page 4 of 32

------......-----------.-------*-----------------.-----------*-.---------EIN/SSN;

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX P E R I O D : MAR 1996 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C , RAC 0 0 6 1

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL)

-----------------------------.--------------..------.-----.----0 4 - 1 5 - 2 0 0 2 MISCELLANEOUS PENALTY ADJUSTMENT IRC 6672

-

TRUST FUN0

RECOVERY PENALTY 89254-522-53103-2 A D D I T I O N A L TAX ASSESSED 89254-522-53103-2 0 6 - 1 7 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM 0 6 - 2 1 - 2 0 0 2 FEDERAL TAX L I E N 0 6 - 1 9 - 2 0 0 2 I N T E N T TO LEVY COLLECTION DUE PROCESS N O T l C E LEVY NOTICE ISSUED 0 7 - 1 5 - 2 0 0 2 INSTALLMENT AGREEMENT 0 9 - 1 7 - 2 0 0 2 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENl 1 0 - 1 5 - 2 0 0 2 SUBSEQUENT PAYMENT MISCELLANEOUS PAYMENl 1 1 - 1 9 - 2 0 0 2 SUBSEQUENT PAYMENT FORM 4 3 4 0 (REV. 01-2002) PAGE 8,000.00 20021908

2

----------.----.--------------.-.-----------------------------FLETCHER H HYLER EIN/SSN: 237-76-3865

C E R T I F I C A T E OF ASSESSMENTS,

PAYMENTS, AND OTHER S P E Case 3:07-cv-05046-CRB Document 5-2 C I F I E D MATTERS Filed 11/30/2007

Page 5 of 32

T Y P E OF T A X : FORM: CVPN

C I V I L PENALTY TAX PERIOD: MAR 1996 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C 8 RAC 0 0 6
)

DATE

E X P L A N A T I O N OF T R A N S A C T I O N

OTHER D E B I T S (REVERSAL)

................................................................................
1 1 - 1 9 - 2 0 0 2 DISHONORED SUBSEQUENT PAYMENT DISHONORED CHECK P E N A L T Y 20025208 01-24-2003 02-17-2003 FEDERAL T A X L I E N F E E S AND C O L L E C T I O N COSTS

0 7 - 1 7 - 2 0 0 2 LEGAL S U I T PENDING 06-24-2002 I N T E N T TO L E V Y C O L L E C T I O N DUE PROCESS N O T I C E RETURN R E C E I P T S I G N E D 03-04-2004 SUBSEQUENT PAYMENl FEDERAL TAX L I E N I N T E R E S T ASSESSED 20041108 03-29-2004 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT L E V Y PROGRAM 09-19-2003 L E G A L S U I T NO LONGER PENDING FORM 4 3 4 0 (REV. 01-2002)

C E R T I F I C ACase 3:07-cv-05046-CRB T E OF ASSESSMENTS, PAYMENTS,

AND OTHER 5-2 Document S P E C I F I E D MATTERS Filed 11/30/2007

Page 6 of 32

- - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - * - - - - - . - - - - - - - - - - - - - - - - - - -

FLETCHER H HYLER

EIN/SSN:

237-76-3865

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOD: MAR 1996 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C , RAC 0 0 6
)

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL)

--------------------------.--------------------------...---------

04-16-2004

FEDERAL TAX L I E N RELEASED

0 4 - 1 3 - 2 0 0 4 XREF 1 0 0 % PENALTY CVPN 241-92-2467 03-29-2004 REVERSES A C T I V E INSTALLMENT AGREEMENT 199703

0 4 - 1 5 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due 0 3 - 2 7 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due 04-29-2002 S t a t u t o r y N o t i c e o f l n t p n t t o Levy 0 5 - 2 0 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due

FORM 4 3 4 0

(REV.

01-2002)

C E R T I F I C ACase 3:07-cv-05046-CRB T E OF ASSESSMENTS, PAYMENTS,

Document 5-2 C I F I E D MATTERS Filed 11/30/2007 AND OTHER S P E

Page 7 of 32

.....-------------.-----------------------------..--..-----------FLETCHER H HYLER EIN/SSN:

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX P E R I O D : MAR I996

--------.------------------------------------------------.------

BALANCE

0.00

--------------------------.---------------.------*----------*-.------------.----

I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE I N RESPECT TO THE TAXES S P E C I F I E D I S A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND A L L ASSESSMENTS, PAYMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR U N I D E N T I F I E D AS DISCLOSED BY THE AN0 THE ASSESSED BALANCE R E L A T I N G THERETO,

RECORDS OF T H I S O F F I C E AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. APPEAR I N THE O F F I C I A L RECORDS OF THE INTERNAL REVENUE S E R V I C E .

I

FURTHER CERTIFY THAT THE OTHER S P E C I F I E D MATTERS SET FORTH I N T H I S TRANSCRIPT

- - - - - - - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - . - - * - - - - - - - - - - - - - - - - - - - - - - - - - - - -

SIGNATURE OF C E R T I F Y I N G OFFICER: PRINT TITLE:

NAME:^

L. Marott
.

Chief, Accounting Operations WI-11-5

DELEGATION ORDER:--.

LOCATION:

INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 1 1 / 0 6 / 2 0 0 7 FORM 4 3 4 0 (REV. 01-20021 PAGE

5

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 8 of 32

EXHIBIT 2

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 9 of 32

Department of the Treasury Internal Revenue Service
~ ~ November 15,2007 t ~ :

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other Specified Matters for Fletcher H. Hyler, Social Security Number: , covering Civil Penalty

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this office to be affixed, on the day and year first above written.
By direction of the Secretary of the Treasury:

L. Marott Chief, Accounting operations'

\\ A.
Form 2866 (Rev. 09-1997)

Catalog Number 19002E

,

C E R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F IFiled 11/30/2007 PAYMENTS, AND OTHER S P E E D MATTERS
EIN/SSN: 237-76-3865

Page 10 of 32

FLETCHER H HYLER

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOD: JUNE 1 9 9 6 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C . RAC 0 0 6

DATE

EXPLANATION OF TRANSACTlON

OTHER O E B I T S (REVERSAL)

..-------.-------------------------------------.------------.----

0 3 - 1 5 - 2 0 0 2 XREF 1 0 0 % PENALTY 941 77-0297271 MISCELLANEOUS PENALTY IRC 6672 199606

-

TRUST FUND 20021408

RECOVERY PENALTY 89254-478-53011-2

A D O I T l O N A L TAX ASSESSEO 89254-478-53011-2 PROMPT ASSESSMENT IRC 6672 20021408

-

TRUST FUND 08

RECOVERY PENALTY 89251-086-14901-2 PROMPT ASSESSMENT 89251-086-14901-2 lNTEREST ASSESSED 20021508 0 5 - 0 6 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM 0 5 - 1 3 - 2 0 0 2 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM FORM 4 3 4 0 (REV. 01-2002) 08

C E R T I F I C A T E DF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F IFiled 11/30/2007 PAYMENTS, AND OTHER S P E E D MATTERS
EIN/SSN: 237-76-3865

Page 11 of 32

-..-....------------.-------------.-------------------------------------FLETCHER H HYLER

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOD: JUNE 1 9 9 6 ASSESSMENT, PAYMENT, CREDlT (REVERSAL) ASSESSMENT DATE ( 2 3 C . RAC 0 0 6

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL)

.-----------..-----------------------*-----.-------------.--*-------------------

0 4 - 1 5 - 2 0 0 2 MISCELLANEOUS PENALTY ADJUSTMENT IRC 6672

-

TRUST FUND

RECOVERY PENALTY 89254-522-53104-2 A D D I T l O N A L TAX ASSESSED 89254-522-53104-2 0 6 - 1 7 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAl PAYMENT LEVY PROGRAM 0 6 - 2 1 - 2 0 0 2 FEDERAL TAX L I E N 0 6 - 1 9 - 2 0 0 2 I N T E N T TO LEVY COLLECTION DUE PROCESS NOTICE LEVY NOTICE ISSUED 0 7 - 1 5 - 2 3 0 2 INSTALLMENT AGREEMENT 01-24-2003 FEDERAL TAX L I E N 20021908

0 7 - 1 7 - 2 0 0 2 LEGAL S U I T PENDING 0 6 - 2 4 - 2 0 0 2 I N T E N T TO LEVY COLLECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNEO FORM 4 3 4 0 (REV. 01-2002)

C E R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F IFiled 11/30/2007 PAYMENTS, AND DTHER S P E E D MATTERS
EIN/SSN: 237-76-3865

Page 12 of 32

FLETCHER H HYLER

TYPE OF TAX: FORM: CVPN

C l V I L PENALTY TAX PERIOD: JUNE 1 9 9 6 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C , RAC 0 0 6

DATE

EXPLANATION DF TRANSACTION

DTHER D E B I T S (REVERSAL)

.-----------------.------------------.---------------------------.

0 3 - 0 4 - 2 0 0 4 SUBSEQUENT PAYMENT FEDERAL TAX L I E N lNTEREST ASSESSED 20041108 0 3 - 2 9 - 2 0 0 4 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM 09-19-2003 LEGAL S U I T NO LONGER PENDING 04-16-2004 FEDERAL TAX L I E N RELEASED

0 4 - 1 3 - 2 0 0 4 XREF 1 0 0 % PENALTY CVPN 199703 241-92-2467 0 3 - 2 9 - 2 0 0 4 REVERSES A C T I V E INSTALLMENT AGREEMENT 0 4 - 1 5 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due 03-27-2002 S t a t u t o r y N o t i c e of B a l a n c e Due

04-29-2002 S t a t u t o r y N o t i c e o f I n t e n t t o Levy 0 5 - 2 0 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due

FDRM 4 3 4 0

(REV.

01-2002)

PAGE

3

C Z R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F IFiled 11/30/2007 PAYMENTS, AND OTHER S P E E D MATTERS
EIN/SSN: 237-76-3865

Page 13 of 32

..-----..----.-------------------------------------.--------------*-s-----------

FLETCHER H HYLER

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX P E R I O D : JUNE 1 9 9 6

------.-.---.---.-------------------------------------.-----------

BALANCE

0.00

----------------------------------------.------------.---------I C E R T I F Y THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE I N RESPECT TO THE TAXES S P E C I F I E D I S A TRUE AND COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND ALL ASSESSMENTS, PAYMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR U N I D E N T I F I E D AS DISCLOSED BY THE AND THE ASSESSED BALANCE RELATING THERETO,

RECORDS OF T H I S O F F I C E AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. APPEAR I N THE O F F I C I A L RECORDS OF THE INTERNAL REVENUE S E R V I C E .

I

FURTHER CERTIFY THAT THE OTHER S P E C I F I E D MATTERS SET FORTH I N T H I S TRANSCRlPT

L. Marott
P R I N T NAME:

Chief. Accounting Operations
TITLE:

WI-11-5
DELEGATION ORDER:--..-.

LOCATION:

INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 1 1 / 0 6 / 2 0 0 7 FORM 4 3 4 0 (REV. Ol-20021 PAGE 4

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 14 of 32

EXHIBIT 3

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 15 of 32

Department of the Treasury Internal Revenue Service
~ ~ November 15, 2007 t ~ :

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other Specified Matters for Fletcher H. Hyler, Social Security Number: , covering Civil Penalty for the period ending September 30, 1996

9
' -

IN WITNESS WHEREOF. I have hereunto set mv hand. and caused the seal of this office to be affixed, o n the day and year first above written. By direction of the Secretary of the Treasury:

L
L. Marott Chief, Accounting Operations

Catalog Number 19002E

Form 2866 (Rev. 09-1997)
*

Document S P Page 16 of 32 C E R T I F I C Case 3:07-cv-05046-CRB A T E OF ASSESSMENTS, PAYMENTS, AND OTHER 5-2E C I FFiled 11/30/2007 I E D MATTERS ---.--------------------------------..-.-.------...--------------..FLETCHER H HYLER EIN/SSN:
237-76-3865

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOD: SEPT 1 9 9 6 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C . RAC 0 0 6

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL)

-----.--.---------..------..-------------------------------------0 3 - 1 5 - 2 0 0 2 XREF 1 0 0 % PENALTY 941 77-0297271 199609

MISCELLANEOUS PENALTY IRC 6672

-

TRUST FUND
20021408

RECOVERY PENALTY
89254-478-53012-2

A D D I T I O N A L TAX ASSESSED
89254-478-53012-2 20021408

PROMPT ASSESSMENT IRC 6 6 7 2

-

TRUST FUND
08

RECOVERY PENALTY 89251-086-14902-2 PROMPT ASSESSMENT
89251-086-14902-2

08

INTEREST ASSESSED
20021508 05-06-2002

MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM

05-13-2002

REVERSAL DF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

FORM 4 3 4 0

(REV.

01-2002)

C E R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2E C I F IFiled 11/30/2007 PAYMENTS, AND OTHER S P E D MATTERS
EIN/SSN: 237-76-3865

Page 17 of 32

-----------------------.----------------------------------7---.----------------FLETCHER H HYLER

TYPE D F T A X : FORM: CVPN

C I V I L PENALTY TAX PERIOD: SEPT 1 9 9 6 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C . RAC 0 0 6
)

DATE

E X P L A N A T I O N OF T R A N S A C T I O N

OTHER D E B I T S (REVERSAL)

-----------------------------.------------------.--.----.--------

0 4 - 1 5 - 2 0 0 2 MISCELLANEOUS PENALTY ADJUSTMENT IRC 6672

-

TRUST FUND

RECOVERY P E N A L T Y 89254-522-53105-2 ADDITIONAL T A X ASSESSED 20021908

89254-522-53105-2 0 6 - 1 7 - 2 0 0 2 MODULE BLOCKED OR

RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM 0 6 - 2 1 - 2 0 0 2 FEDERAL T A X L I E N 06-19-2002 I N T E N T TO L E V Y C O L L E C T I O N DUE PROCESS N O T I C E LEVY N O T I C E I S S U E D 0 7 - 1 5 - 2 0 0 2 I N S T A L L M E N T AGREEMENT 01-24-2003 FEDERAL T A X L I E N

0 7 - 1 7 - 2 0 0 2 LEGAL S U I T PENDING 06-24-2002 I N T E N T TO L E V Y C O L L E C T I O N DUE PROCESS N O T I C E RETURN R E C E I P T S I G N E D FORM 4 3 4 0 (REV. 01-20021

Case ASSESSMENTS, PAYMENTS, Document 5-2E C I F IFiled 11/30/2007 C E R T I F I C A T E OF3:07-cv-05046-CRB AND OTHER S P E D MATTERS
FLETCHER H HYLER EIN/SSN: 237-76-3865

Page 18 of 32

-----.-------------.--.------------------.-7---------*---------------------..-..

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX P E R I O D : SEPT 1 9 9 6 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C . RAC 0 0 6

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S

-------------03-04-2004 SUBSEQUENT PAYMENT FEDERAL TAX L I E N INTEREST ASSESSED 20041108 03-29-2004 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM 09-19-2003 LEGAL S U I T NO LONGER PENDING 0 4 - 1 6 - 2 0 0 4 FEDERAL TAX L I E N RELEASED 04-13-2004 XREF 1 0 0 % PENALTY CVPN 241-92-2467 0 3 - 2 9 - 2 0 0 4 REVERSES A C T I V E INSTALLMENT AGREEMENT 04-15-2002 S t a t u t o r y N o t i c e o f B a l a n c e Due B a l a n c e Due I n t e n t t o Levy B a l a n c e Due 199703

(REVERSAL1

----.------.

03-27-2002 S t a t u t o r y N o t i c e of 04-29-2002 S t a t u t o r y N o t i c e o f 05-20-2002 S t a t u t o r y N o t i c e of

FORM 4 3 4 0

(REV.

01-2002)

PAGE

3

-----.----------------------------------------------------------.
FLETCHER H HYLER EIN/SSN: 237-76-3865

C E R T I F I C A T E OF 3:07-cv-05046-CRB AND OTHER S P E E D MATTERS Case ASSESSMENTS, PAYMENTS, Document 5-2 C I F IFiled 11/30/2007

Page 19 of 32

T Y P E OF T A X : FORM: CVPN

C I V I L PENALTY TAX PERIOD: SEPT I 9 9 6

-------------------.------.---------------.----------------------

BALANCE

0.00

. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - * - - - - - - - - - - - - - - - - - - - - - -

I C E R T I F Y T H A T T H E FOREGOING T R A N S C R I P T OF T H E TAXPAYER NAMED ABOVE I N RESPECT
TO T H E T A X E S S P E C I F I E D I S A TRUE AND COMPLETE T R A N S C R I P T FOR T H E P E R I O D S T A T E D , AND A L L ASSESSMENTS, ABATEMENTS, C R E D I T S , REFUNDS, AND ADVANCE OR U N I D E N T I F I E D PAYMENTS, AND T H E ASSESSED BALANCE R E L A T I N G THERETO, A S D I S C L O S E D BY T H E RECORDS OF T H I S O F F I C E AS OF T H E ACCOUNT S T A T U S DATE ARE SHOWN T H E R E I N . APPEAR I N THE O F F I C I A L RECORDS OF THE I N T E R N A L REVENUE S E R V I C E .

I

FURTHER C E R T I F Y T H A T T H E OTHER S P E C I F I E D MATTERS S E T FORTH I N T H I S T R A N S C R I P T

S I G N A T U R E OF C E R T I F Y I N G O F F I C E R : P R I N T NAME: TITLE:--

'

%+--

L. Marott

Chief, Accounting Operations W1-l 1-5

D E L E G A T I O N ORDER:

LOCATION:

I N T E R N A L REVENUE S E R V I C E

ACCOUNT S T A T U S DATE 1 1 / 0 6 / 2 0 0 7 FORM 4 3 4 0 (REV. 01-2002) PAGE 4

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 20 of 32

EXHIBIT 4

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 21 of 32

Department of the Treasury Internal Revenue Service
~ ~ November 15, 2007 t ~ :

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other Specified Matters for Fletcher H. Hyler, Social Security Number: , covering Civil Penalty for the period ending December 31, 1996

.

/
under the custody of this office. IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this office to be affixed, on the day and year first above written. By direction of the Secretary of the Treasury:

L. Marott Chief, Accounting Operations

Catalog Number 19002E

Form 2866 (Rev. 09-1997)

C E R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB

PAYMENTS, AND OTHER S P E C I F I E D MATTERS

Document 5-2

Filed 11/30/2007

Page 22 of 32

.----.---------.------------.--------.--------------------.-----.---..---*.=LETCHER H HYLER EIN/SSN:

237-76-3865

T Y P E OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIDO: OEC

1996
ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT OATE (23C. RAC 0 0 6 1

DATE

E X P L A N A T I O N OF TRANSACTION

----.---------.---------.----.----------------.----*---------------0 3 - 1 5 - 2 0 0 2 XREF 1 0 0 % PENALTY 941 199612 77-0297271
MISCELLANEOUS PENALTY IRC 6672

OTHER D E B I T S (REVERSAL)

-

TRUST FUND

RECOVERY PENALTY 89254-478-53013-2

20021408

A O D I T I O N A L TAX ASSESSED

89254-478-53013-2
PROMPT ASSESSMENT IRC 6672

20021408

-

TRUST FUND

RECOVERY PENALTY

89251-086-14903-2
PROMPT ASSESSMENT

89251 -086-14903-2
I N T E R E S T ASSESSED 20021508

0 5 - 0 6 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL
PAYMENT L E V Y PROGRAM

0 5 - 1 3 - 2 0 0 2 REVERSAL OF MODULE BLOCKED FROH FEDERAL PAYMENT LEVY PROGRAM
FORM 4 3 4 0 (REV.

01-2002)

PAGE

1

C E R T I F I C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F IFiled 11/30/2007 PAYMENTS, AND OTHER S P E E D MATTERS
EIN/SSN: 237-76-3865

Page 23 of 32

--------.............-.----.---.----.--------------------------*-----s-

FLETCHER H HYLER

T Y P E OF T A X : FORM: CVPN

C I V I L PENALTY TAX PERIOD: DEC 1996 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE (23C. RAC 0 0 6

DATE

E X P L A N A T I O N OF T R A N S A C T I O N

OTHER O E B l T S (REVERSAL)

-------------------.-.---------.---------------------------------

0 4 - 1 5 - 2 0 0 2 MISCELLANEOUS PENALTY ADJUSTMENT IRC 6672

-

TRUST FUND

RECOVERY P E N A L T Y 89254-522-53106-2 A D D I T I O N A L T A X ASSESSED 89254-522-53106-2 0 6 - 1 7 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM 0 6 - 2 1 - 2 0 0 2 FEDERAL TAX L l E N 06-19-2002 l N T E N T TO LEVY C O L L E C T I O N DUE PROCESS N O T I C E LEVY N O T I C E l S S U E D 07-15-2002 01-24-2003 07-17-2002 06-24-2002 I N S T A L L M E N T AGREEMENT FEDERAL T A X L I E N LEGAL S U I T PENDING I N T E N T TO LEVY C O L L E C T l O N DUE PROCESS N O T I C E RETURN R E C E I P T S I G N E O FORM 4 3 4 0 (REV. 01-2002) 20021908

C E R T I F l C A T E OF ASSESSMENTS,

Case 3:07-cv-05046-CRB Document 5-2 C I F I Filed 11/30/2007 PAYMENTS, AND OTHER S P E E D MATTERS
EIN/SSN:

Page 24 of 32

-----------------.---------------------------------------------------...---..-*-

FLETCHER H HYLER

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOO: DEC 1996 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C , RAC 0 0 6 1

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL1

.-...-.--------------------------------------------.-----------.---

0 3 - 0 4 - 2 0 0 4 SUBSEQUENT PAYMENl FEDERAL TAX L I E N INTEREST ASSESSED 20041108 0 3 - 2 9 - 2 0 0 4 REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM 09-19-2003 LEGAL S U I T NO LONGER PENDING 0 4 - 1 6 - 2 0 0 4 FEDERAL TAX L I E N RELEASED 0 4 - 1 3 - 2 0 0 4 XREF 1 0 0 % PENALTY CVPN 199703

03-29-2004

REVERSES A C T I V E INSTALLMENT AGREEMENT

0 4 - 1 5 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due 03-27-2002 S t a t u t o r y N o t i c e of B a l a n c e Due

04-29-2002 S t a t u t o r y N o t i c e o f I n t e n t t o Levy 05-20-2002 S t a t u t o r y N o t i c e o f B a l a n c e Due

FORM 4 3 4 0

(REV.

01-2002)

PAGE

3

C E R T I F I C A T E OF ASSESSMENTS, PAYMENTS, AND OTHER S P E C I F I E D MATTERS -.------------.-----------------.----.-.--..-.------------------*----------FLETCHER H HYLER EIN/SSN: 237-76-3865

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 25 of 32

TYPE OF TAX:

C I V I L PENALTY

FORM: CVPN TAX PERIOD: DEC 1996 ---------------------------------------------------------

BALANCE

0.00

----------------------------------------.----------------.------I CERTIFY THAT THE FOREGOING TRANSCRIPT OF THE TAXPAYER NAMED ABOVE I N RESPECT
TO THE TAXES S P E C I F I E D I S A TRUE AN0 COMPLETE TRANSCRIPT FOR THE PERIOD STATED, AND A L L ASSESSMENTS, PAYMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR U N I D E N T I F I E D AS DISCLOSED BY THE I AND THE ASSESSED BALANCE RELATING THERETO,

RECORDS OF T H l S OFFICE AS OF THE ACCOUNT STATUS DATE ARE SHOWN THEREIN. APPEAR I N THE O F F I C I A L RECORDS OF THE I N T E l N A L REVENUE SERVICE.

FURTHER C E R T I F Y THAT THE OTHER S P E C I F I E D MATTERS SET FORTH I N T H I S TRANSCRIPT

SIGNATURE OF C E R T I F Y I N G O

F

F

I

-A +
C

E

R

:

_

.. ..

L. Marott
P R I N T NAME:
. -

Chief, Accounting Operations
TITLE:..-

WI-11-5
DELEGATION ORDER:.--

LDCATION:

INTERNAL REVENUE SERVICE

ACCOUNT STATUS DATE 1 1 / 0 6 / 2 0 0 7 FORM 4 3 4 0 (REV. 01-2002) PAGE 4

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 26 of 32

EXHIBIT 5

Case 3:07-cv-05046-CRB

Document 5-2

Filed 11/30/2007

Page 27 of 32

Department of the Treasury Internal Revenue Service
~ ~ November 15,2007 t ~ :

CERTIFICATE OF OFFICIAL RECORD

I certify that the annexed: is a true Form 4340, Certificate of Assessments, Payments, and Other . covering Civil Penalty Specified Matters for Fletcher H. Hyler. Social Security Number: for the period ending March 31, 1997

Catalog Number 19002E

L. Marott Chief, Accounting operations

IN WITNESS WHEREOF, I have hereunto set my hand, and caused the seal of this office to be affixed, on the day and year first above written. By direction of the Secretary of the Treasury:

Form 2866 (Rev. 09-1997)

-----------------.---------.------------------.--------------FLETCHER H HYLER EIN/SSN:
237-76-3865

C E R T I F I C ACase 3:07-cv-05046-CRB T E OF ASSESSMENTS, PAYMENTS,

AND OTHER S P E Document 5-2 C I F I E D MATTERS Filed 11/30/2007

Page 28 of 32

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOD: MAR
1997

DATE

EXPLANATION OF TRANSACTION

---------.-------.----------.---------------------------------0 3 - 1 5 - 2 0 0 2 XREF 1 0 0 % PENALTY 94 I 77-0297271 199703

ASSESSMENT, OTHER D E B I T S (REVERSAL)

PAYMENT, CREDIT (REVERSAL)

ASSESSMENT DATE (23C, RAC 0 0 6 1

MISCELLANEOUS PENALTY IRC 6672 TRUST FUND RECOVERY PENALTY 89254-478-53014-2 20021408 A O D I T I O N A L TAX ASSESSED 89254-478-53014-2 20021408 PROMPT ASSESSMENT TRUST FUND IRC 6672

-

61,023.07

-

RECOVERY PENALTY
89251-086-14904-2

PROMPT ASSESSMENT
89251-086-14904-2

INTEREST ASSESSED 20021508
0 5 - 0 6 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL

PAYMENT LEVY PROGRAM
05-13-2002

REVERSAL OF MODULE BLOCKED FROM FEDERAL PAYMENT LEVY PROGRAM

FORM 4 3 4 0

(REV.

01-2002)

PAGE

1

-..-.----------.-..--------....--------------------------------------FLETCHER H HYLER EIN/SSN: 237-76-3865

C E R T I F I C A T E OF 3:07-cv-05046-CRB AND OTHER S P E E D MATTERS Case ASSESSMENTS, PAYMENTS, Document 5-2 C I F IFiled 11/30/2007

Page 29 of 32

TYPE OF TAX: C I V I L PENALTY FORM: CVPN TAX PERIOD:

MAR

I997 ASSESSMENT, PAYMENT, CREDIT (REVERSAL)
.

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL)

ASSESSMENT DATE ( 2 5 C .

- - .- - - - - - -

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

RAC 0 0 6

0 4 - 1 5 - 2 0 0 2 MISCELLANEOUS PENALTY ADJUSTMENT IRC 6672 TRUST FUND

-

RECOVERY PENALTY 89254-522-53107-2 A D D I T I O N A L TAX ASSESSED 89254-522-53107-2 20021908

0 6 - 1 7 - 2 0 0 2 MODULE BLOCKED OR RELEASED FROM FEDERAL PAYMENT LEVY PROGRAM 0 6 - 2 1 - 2 0 0 2 FEDERAL TAX L I E N 0 6 - 1 9 - 2 0 0 2 INTENT TO LEVY COLLECTION DUE PRDCESS N D T I C E LEVY NOTICE ISSUED 0 7 - 1 5 - 2 0 0 2 INSTALLMENT AGREEMENT 0 1 - 2 4 - 2 0 0 3 FEDERAL TAX L I E N 0 7 - 1 7 - 2 0 0 2 LEGAL S U I T PENDING 0 6 - 2 4 - 2 0 0 2 INTENT TO LEVY COLLECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNEO FORM 4 3 4 0 (REV. 01-2002)

.---------..----.--.--..-.------------------------------------------FLETCHER H HYLER EIN/SSN: 237-76-3865

C E R T I F I C ACase 3:07-cv-05046-CRB T E OF ASSESSMENTSl PAYMENTS, Document 5-2 C I F IFiled 11/30/2007 AND OTHER S P E E D MATTERS

Page 30 of 32

TYPE OF TAX: C I V I L PENALTY FORM: CVPN TAX PERIOD: MAR 1997 ASSESSMENT, OTHER D E B I T S (REVERSAL) PAYMENT, CREDIT (REVERSAL) ASSESSMENT DATE ( 2 3 C , RAC 0 0 6 )

DATE

EXPLANATION OF TRANSACTION

0 6 - 2 4 - 2 0 0 2 I N T E N T TO LEVY COLLECTION DUE PROCESS NOTICE RETURN RECEIPT SIGNED 0 3 - 0 4 - 2 0 0 4 SUBSEQUENT PAYMENT FEOERAL TAX L I E N INTEREST ASSESSED 20041108 0 9 - 1 9 - 2 0 0 3 LEGAL S U l T NO LONGER PENOING 04-16-2004 FEDERAL TAX L I E N RELEASED

0 6 - 2 8 - 2 0 0 4 REVERSAL OF MODULE BLOCKED FROM FEOERAL PAYMENT LEVY PROGRAM 0 4 - 1 3 - 2 0 0 4 XREF 1 0 0 % PENALTY CVPN 199703

1 0 - 2 0 - 2 0 0 4 LEGAL S U I T PENOING 04-15-2002 S t a t u t o r y N o t i c e of B a l a n c e Due

0 3 - 2 7 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due 04-29-2002 S t a t u t o r y N o t i c e of I n t e n t t o Levy

FORM 4 3 4 0

(REV.

01-2002)

PAGE

3

------------------------------------------------------------.--FLETCHER H HYLER EIN/SSN: 237-76-3865

C E R T I F I C ACase 3:07-cv-05046-CRB T E OF ASSESSMENTS. PAYMENTS,

AND OTHER S P E E D MATTERS Document 5-2 C I F IFiled 11/30/2007

Page 31 of 32

TYPE OF TAX: FORM: CVPN

C I V I L PENALTY TAX PERIOD:

MAR

1997 ASSESSMENT, PAYMENT, CREDIT (REVERSAL) ASSESSMENTl DATE ( 2 3 C . RAC 0 0 6 )

DATE

EXPLANATION OF TRANSACTION

OTHER D E B I T S (REVERSAL)

-----------------------------------------------.---------------0 5 - 2 0 - 2 0 0 2 S t a t u t o r y N o t i c e o f B a l a n c e Due

FORM 4 3 4 0

(REV.

01-20021

PAGE

4

C E R T I F I C A T E OF ASSESSMENTS,

PAYMENTS, AND OTHER S P E D MATTERS Case 3:07-cv-05046-CRB Document 5-2E C I F IFiled 11/30/2007

Page 32 of 32

FLETCHER H HYLER

EIN/SSN:

237-76-3865

T Y P E OF T A X : FORM: CVPN

C I V I L PENALTY TAX PERIOD: MAR 1997

-.--------------------------------------------------------------

BALANCE

65.17-

------------------------.-.------------------------------*-------.--------------

I C E R T I F Y THAT THE FOREGOING T R A N S C R I P T OF THE TAXPAYER NAME0 ABOVE I N RESPECT
TO T H E TAXES S P E C I F I E D I S A TRUE AND COMPLETE T R A N S C R I P T FOR THE P E R I O O STATED, A N 0 A L L ASSESSMENTS, PAYMENTS, ABATEMENTS, CREDITS, REFUNDS, AND ADVANCE OR U N I O E N T I F I E D AS O I S C L O S E O BY T H E I AND THE ASSESSEO BALANCE R E L A T I N G THERETO,

RECOROS OF T H I S O F F I C E AS OF T H E ACCOUNT S T A T U S D A T E ARE SHOWN T H E R E I N . APPEAR I N THE O F F I C I A L RECOROS OF THE I N T E R N A L REVENUE S E R V I C E .

FURTHER C E R T I F Y T H A T THE OTHER S P E C I F I E D MATTERS S E T FORTH I N T H I S T R A N S C R I P T

PRINT

NAME:

L. Marott

-

OELEGATION O R D E R : - _

W1-11-5

--

LOCATION:

I N T E R N A L REVENUE S E R V I C E

ACCOUNT S T A T U S D A T E 1 1 / 0 6 / 2 0 0 7 FORM 4 3 4 0 (REV. 01-2002) PAGE 5