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HomeMy WebLinkAbout911125OFFICIAL COMPLAINT Fraudulent DETERMINATION OF DEFICIENCY WITHOUT PROPER VENUE AND JURISDICTION IDENTITY THEFT From: Maurice Wayne Jones PO Box 117 Grover, Wyoming 83122 To: Mr. Dennis L. Parizek DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE OGDEN, UT 84201-0040 Certified Mail #7004 2510 0001 5786 1135 RECEIVED 8/22/2005 at'2:40 PM RECEIVING # 911125 BOOK: 595 PAGE: 225 JEANNE WAGNER LINCOLN COUNTY CLERK, KEMMERER, WY Return Receipt is proof of delivery. MARK EVERSON C/O 1111 Constitution Avenue, N.W. Washington, DC 20081 Certified Mail #7004 2510 0001 5786 1142 Return Receipt is proof of delivery Attorney General Alberto Gonzales United States Department of Justice 950 Pennsylvania Avenue NW Washington, DC 20530 Certified Mail #7004 2510 0001 5786 1159 Return Receipt is proof of delivery William H. Foster Chief, Regulations and Procedures Division Tax and Trade Bureau (TTB) 650 Massachusetts Avenue NW Washington, DC 20226 TIGTA ATTN: Complaint Management Division Ben Franklin Station--PO Box 589 Washington, DC 20044 DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE POB 1686 BIRMINGHAM, AL 35201 Taxpayer Advocate Ogden Service Center POB 9941, Stop 1005 Ogden, UT 84409 The Office of Management and Budget Page 1 of 7 ***IMPORTANT NOTICE*** This document must be filed as permanent part of the above referenced name and/or account number and lntemal Revenue Service Master File Record(s). Il'any of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies. 725 17th Street, NW Washington, DC 20503 House Ethics Committee Room HT-2 The Capitol Washington, D. C. 20515 Office of Public Affairs Administrative Office ofU. S. Courts Washington, D. C. 20544 Amy L. Comstock U. S. Office of Government Ethics 1201 New York Avenue NW Suite 500 Washington, D. C. 20005 FBI Washington D. C. J. Edgar Hoover Building 10th & Pennsylvania Avenue, NW Washington, D. C. 20535 NOTICE TO PRINCIPAL IS NOTICE TO AGENT NOTICE TO AGENT IS NOTICE TO PRINCIPAL Dear Sirs and Madama, I, Maurice Wayne Jones, hereina!~er Declarant, state that the facts contained herein are tree and correct to the best of Declarant's firsthand knowledge and belief under penalty of perjury pursuant to the laws of united States of America. Declarant has received your letter dated JUNE 7, 2005, copy attached hereto and incorporated herein by reference as EXIIlBIT A. Your letter states: "We have determined that there is a deficiency (increase) in your income tax as shown above...If you want to contest this determination in court before making any payment, you have until the Last Day to Petition Tax Court to file a petition with the United States Tax Court for a redetermination of the amount of your tax". The presumption that Declarant must file with the IRS tax court for a "redetermination' and that the IRS has venue and jurisdiction is exactly that: presumption. As noted in the EXHIBIT A letter, the IRS' determination leaves Declarant no remedy outside of seeking relief from the Tax Court pursuant to Rule 13 of the Tax Court Rules of practice. Declarant has researched and found that jurisdiction cannot be assumed and must be proven to exist: "Once challenged, jurisdiction cannot be 'assumed', it must be proved to exist". Stuck v. Medical Examiners, 94 Ca2d 751.211 P2s 389. The United States Tax Court does not have jurisdiction to hear Declarant's case (in the event that Declarant does petition the tax court) since United States Tax Court has not properly established jurisdiction and venue concerning Declarant: "The law requires PROOF OF JURISDICTION to appear on the record of Page 2 of 7 ***IMPORTANT NOTICE*** This docment must be filed as permanent part of the above referenced name and/or account number and Internal Revenue Service Master File Record(s). ffany of these record(s)/file(s) have_Jhas been deleted and/or substituted this demand still applies. the administrative agency and all administrative proceedings". Hagans v. Lavine, 415 U.S. 533 (1974). [Emphasis added] Declarant has requested Declamnt's Individual Master File (IMF) record that is kept by the IRS through a Freedom of Information Act Request. Declarant has noted that the IRS has a Transaction Code of 150 (TC 150) posted to Declarant's IMF. A copy of the first page of Declarant's IMF is attached hereto and incorporated herein by reference as EXHIBIT B. Additionally, the United States Tax Court does not have jurisdiction as evidenced by the material fact that the IRS has established jurisdiction and venue by posting the TC 150 for the years in reference that established a tax module in "VIRGIN IS". If "VIRGIN IS", as defined in Internal Revenue Manual, represents something other than Virgin Island, territory of the UNITED STATES, (a federal corporation, not part of united States of America) then Declarant requests that the IRS inform Declarant of this 'other' "Virgin Island", jurisdiction, and venue. In the ease of Alexander 15C 296, PeopIe v Board of Delegates of S.F. Fire Dept. 14C 479, it was ruled: "Therefore, it is necessary that the record present the fact establishing the jurisdiction of the tn'burial". The IRS has clearly compiled primafacie evidence on Declarant's IMF in order to secure proper jurisdiction and venue. However, the jurisdiction that is improperly posted on Declarant's IMF (currently standing as Transaction Code 150 for Virgin Islands) gives the appearance that the IRS Tax Court is the proper venue and has proper jurisdiction when, in fact, this is not the case. By posting improper codes on Declarant's IMF, the IRS has identified the Virgin Islands to be the correct venue in an attempt to show that the Tax Court has proper jurisdiction to hear this case. Specifically, the TC 150 code indicates a Virgin Islands return has been filed as evidenced by Internal Revenue Manual 30(55)4.2, page 0-8 #(28), a copy is attached hereto and incorpom[ed herein by reference as EXHIBIT C. Declarant has never been in the jurisdiction or venue of the Virgin Islands; therefore, the assumption of the IRS as to venue and jurisdiction as it is posted on Declarant's IMF is false. The IRS tax court is the improper jurisdiction and venue for the process desen'bed in the "NOTICE OF DEFICIENCY" letter that Declarant has received. This leaves Declarant no remedy at all. In further review of Declarant's IMF, it is clear that criminal activities have been resorted to by IRS agents. The posting of an "SFR" on Declarant's IMF is nothing short of crimlnal. "SFR" stands for "Substitute for Return" as evidenced in the Internal Revenue Service Law Enfareement Manual III; hereinatter LEM, page 6, a copy is attached hereto and incorporated herein by reference as EXHIBIT D, showing that SFR means, to wit: 'substitute for return'. Declarant has discovered that IRS employees have taken it upon themselves to fill out a remm in Declarant's name along with using Declarant's Social Security Number and posting it on Declarant's IMF as Substitute For Return (SFR). IRS employees have now made this a permanent part of Declarant's IMF. The Collection Practitioner's Handbook, page 22, under Individual Income Tax Returns, a copy is attached hereto and incorporated herein as EXHIBIT E, evidences to wit: If an individual fails to file an Individual Income Tax Return, forms 1040, 10403, or 1040EZ as required, they may, under certain conditions, become subject to Substitute For Return PROCEDURES, commonly known as "SFR". (Emphasis added.) The IRS claims that Section 6020 (la), a copy is attached hereto and incorporated herein as EXHIBIT F, allows them to prepare and file a return for those individuals who refuse to do so voluntarily. It states: Page 3 of 7 ***IMPORTANT NOTICE*** This document must be filed as permanent part of the above referenced name and/or acwxnmt number and Internal Revenue Service Master File Record(s). If any ofthese record(s)/file(s) have/has been deleted and/or substituted this demand still applies. § 6020. Returns prepared for or executed by Secretary. (b) Execution of return by Secretary. (1) Authority of Secretary to execute return. If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns. Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes. This section clearly shows that the Secretary is authorized, in fact required, to file forms for individuals if they fail to do so. However, Chapter 5200 of the Internal Revenue Manual, a copy is attached hereto and incorporated herein as EXHIBIT G, addresses the proper legal use and invocation of 6020 (b). It states: 5290. Refusal to file- IRC 6020CO) Assessment Procedure. 5291. Scope (1) This procedure applies to employment, excise and partnership returns. Generally, the following returns will be involved. (a) Form Co) Form (c) Form (d) Form (e) Form (f) Form (g) Form (h) Form (i) Form 940 - Employer's Annual Federal Unemployment Tax Return 941 - Employer's Quarterly Federal Tax Return 942 - Employer's Quarterly Tax Return for Household Employees 943 - Employer's Annual Tax Return for Agricultural Employees ll-B - Special Tax Retm'n - Gaming Devices 720 - Quarterly Federal Excise Tax Return 2290 - Federal Use Tax Return on Highway Motor Vehicles CT-1 - Employer's Annual Railroad Retirement Tax Return 1065- U.S. Partnership Return of Income Where is the Form 10407 Form 1040 does not appear on this list! According to the Internal Revenue Manual, the Form 1040 is not one of the forms that the IRS is actually authorized to file under Section 6020 (b)! Title 26 USC § 6020 (b) is authorized only for employment~ excise and partnership tax returns~ not for ind.ividual income. In addition, upon taking a closer look at § 6020, we discover that this secaon does not begin with (b) but begins with (a). Section 6020 (a) states: (a) Preparation of return by Secretary. If any person shall fail to make a return required by this title or by regulation prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof; then, and in that case, the Secretary may prepare such return, which being signed by such person, may be received by the Secretary as the return of such person. (emphasis added) This clearly evidences that the SFR currently on file in relation to Declarant is in direct violation of § 6020(a) as Declarant has never consented or signed the form related to the SFR posting, see EXHIBIT F. Declarant is unable to consent or sign this form based on the fact that the ADP and IRS Information Manual, page 4-11, a copy is attached hereto and incorporated herein by reference as EXHIBIT H, evidences that the forms 1040, 1040A, 1040NR, 1040SS, 1040PR, 1040ES, 1040EZ, and 1040T are all tax Page 4 of 7 ***IMPORTANT NOTICE*** This document must be filed as permanent part of the above referenced name and/or account number and Internal Revenue Service Master Filc Rccord(s). ffany of these record(s)/file(s) have/nas been deleted and/or substituted this demand still applies. class 2 forms. However, these forms are only applicable to a liability incurred in the Virgin Islands, see EXHIBIT B. Therefore, Declarant cannot file or sign these forms without committing perjury. Are you encouraging Declarant to violate the law through perjury? This is clearly evidencing criminal activities by the IRS. In actuality, this procedure reveals identity theft on the part of the IRS since they had no authority fi-om Declarant to use Declarant's Social Security Number and/or name in this manner. Declarant is reporting this criminal behavior to the correct authorities. The "NOTICE OF DEFICIENCY" that the IRS has sent to Declarant is clearly unlawful since it presumes that Declarant is in the venue and jurisdiction of the Virgin Islands. With this unlawful posting on Declarant's IMF they commence to use the information as primafacie evidence to bring Declarant into a venue and jurisdiction so that the IRS can proceed to unlawfully establish that Declarant has liabilities that Declarant does not legally have. Declarant is not in the venue or jurisdiction of the IRS Tax Court, but this information on Declarant's IMF gives the appearance that the IRS does have venue and jurisdiction in the IRS Tax Court. The "NOTICE OF DEFICIENCY'' also presumes that Declarant has filed some form with the IRS when, in fact, the IRS has filled out and filed a form unlawlSally using the criminal act of identity theft to fill out said form using Declarant's Social Security Number and name without proper authority as required at § 6020(a). Declarant has been given no remedy for this action against Declarant. Declarant is requesting relief. Without a remedy, Declarant is denied Declarant's due process rights. This letter will be construed to be an OFFICIAL CRIMINAL COMPLAINT to the FBI for unlawful use of Declarant's Social Security Number and identity theft. ASSIGNMENTS OF ERROR PURSUANT TO RULE 34 PETITION "Rule 34-Petition: (a) General: (1) Deficiency or Liability Actions: The petition with respect to a notice of deficiency or a notice of liability shall be substantially in accordance with Form 1 shown in Appendix I, and shall comply with the requirements of these Rules relating to pleadings." ... (b) (4) "Clear and concise assi~tmments of each and every error which the petitioner alleges to have been committed by the Commissioner in the determination of the deficiency or liability. The assignments of error shall inclUde issues in respect of which the burden of proof is on the Commissioner. Any issue not raised in the assignments or error shall be deemed to be conceded. Each assiLmment of error shall be separately lettered." The EXHIBIT A Notice of Deficiency that has been sent to Declarant is insufficient as it does not include "issues in respect of which the burden of proof is on the Commissioner." Declarant is requesting the documentation of"Assignments of Error" Pursuant to Rule 34 Petition. ASSIGNMENTS OF ERROR Please address the following issues which are separately lettered below: A) Commissioner erred in not providing Documentation evidencing that DEPARTMENT OF TI~ TREASURY, INTERNAL REVENUE SERVICE is an agency of the Federal government united States of America or Federal government united States. Page 5 of 7 ***IMPORTANT NOTICE*** This document must be filed as permanent part of thc above referenced name and/or aecotmt number and Internal Revenue Service Master File Re~ord(s). l/any of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies. C 002S0 B) Commissioner erred in not providing Documentation evidencing that Internal Revenue Code of 1939, codified and repealed on the 2~d day of February 1939, has been re-enacted by Congress. c) Commissioner erred in not providing Documentation evidencing that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE has legal, lawful authority to enforce laws or codes repealed by Congress. D) Commissioner erred in not providing Documentation evidencing that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE has legal, lawful authority to enforce laws or codes created, codified and then repealed by Congress. E) Commissioner erred in not providing Documentation evidencing that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE has legal, lawful authority to enforce laws or codes created by Congress within any of the sovereign states of the Union.. F) Commissioner erred in not providing Documentation evidencing that Declarant is a taxpayer subject to Title 26 Subtitle A individual income tax under Title 26 of the United States Code. G) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful duty to file a form with DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. It) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful requirement to file a form with DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. I) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful obligation to file a form with DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. J) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful liability with DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. Commissioner erred in not providing Documentation evidencing that Declarant has created any duty, requirement, obligation or debt to DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. L) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful duty to pay a ransom to DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. M) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful requirement to pay a ransom to DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful obligation to pay a ransom to DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. O) Commissioner erred in not providing Documentation evidencing that Declarant has consented tO permit the Secretary to prepare a return for Declarant pursuant to Title 26 Section 6020(a). Page 6 of 7 ***IMPORTANT NOTICE*** This document must be fried as Imrmanealt part of the above referenced name and/or account number and Internal Revenue Service Master File Record(s). If any of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies. N) Commissioner erred in not providing Documentation evidencing that Declarant has a legal, lawful obligation to pay a ransom to DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. O) Commissioner erred in not providing Documentation evidencing that Declarant has consented to permit the Secretary to prepare a return for Declarant pursuant to Title 26 Section 6020(a). P) Commissioner erred in not providing Documentation that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE has jurisdiction in any of the sovereign states of the Union. Declarant is not a tax protester or tax resister. Declarant will, upon receipt of the proper documentation as outlined above, fill out and file any forms in addition to paying any taxes that Declarant has a legal lawful liabili .ty to pay. If you, as a representative of the lntemal Revenue Service, do not respond in part or in whole to this letter within 30 days, it will be presumed that the Internal Revenue Service agrees with this letter and with Declarant This letter will stand as witness of Declarant's good-faith efforts to understand, correct, or clarify any and all documents /~om the Internal Revenue Service with Declarant's name and/or social security number that is not applicable to Declarant. Thank you for your cooperation in this matter. Date Notary Statement state of Wyoming } } BE IT REMEMBERED, that on the ~O day of ~l/N,~ 2005, before me, the undersigned, a Notary Public in and for the state of Wyoming, personally appeared, Manrice Wayne J~'~es who proved to me to be the same individual who executed the within instrument, and, affirmed that he is personally fully aware of thc contents and accuracy oftbe statements made therein, and affirms that the document is, to thc very best of his knowledge, tree and correct. SALLY L. MART~N~N-o~a~y ~b,i~ ~l County of /~'~Jj,l~,'~ State of {{ Lincoln l~jj~ Wyoming II My Commission Expires September 13, 2006 IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed My ,.-~-~~c day !l~d year last ab°vetwritten' Commission Expires on ?--/,~ Page 7 of 7 ** *IMPORTANT NOTICE* * * This document must be filed as permanent part of the above referenced name and/or account number and Internal Revenue Service Master File Record(s). Ifany of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies. i l~kO Internal Revenue Servicg OGDEN, UT 84201-0040 7112 7667 8555 2073 1108 . 32 NAURICE W JONES PO BOX 117 6ROVER, WY 85122-0117177 D HERE FOLD HERE FOLD HERE SBV Internal Revenue Service INTEENAL EEVNEUE SEEVICE OGDEN SERVICE CENTER OGDEN, UT 84201-0040 Ih,h,h,h,hllh,,,,,lllh,,Ih,,,h,llh,,,,,lll "IMPORTANT NOTICE" This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). If any of theserecord(s) / file(s) have been deleted and/or substituted, this demand still applies. EXHIBIT OGDEN, UT 84201-0040 7112 MAURICE W JONES PO BOX 117 GROVER, WY 83122-0117177 7667 &555 2073 1106 Letter Dale: JUNE 7, 200'5 T~payer Identification Number: 526-70-~578 Tax Form: 1040 Tax YearEndedand Deficiency DECEHBER S1. 2002 $814.00 ContactPerson: MR.PARIZEK 29-61699 ContactTelephoneNumber: (866) 899-908S (TOLL FREE NUMBER) Hoursto Call: 7:00 AM TO 7:00 PM MON-FRI LastDafeto PetilionTaxCourt: SEPTEMBER 6, 200S Penalties/Additions to Tax IRC Section 6651(a)(1) $183.15 IRC Section 6651(a)(2) $93.61 Dear Taxpayer: We have deterrnined that there is a deficiency (increase) iff your income tax as shown above. This letter is your NOTICE OF DEFICIENCY, as required by law. The enclosed statement shows how we figured the deficiency. If you want to contest this determination in court before making any payment, you have until the Last Date to Petition Tax Court (90 days frorn the date of this letter or 150 days if the letter is addressed to you outside the United States) to file a petition with the United States Tax Court for a redetermination of the amount of your tax. You can get a petition form and the rules for filing a petition from the Tax Court. You should file the petition with the United States Tax Court, 400 Second Street NW, Washington D.C. 20217. Attach a copy of this letter to the petition. The time in which you must file a petition with the court (90 days or 150 days as the case may be) is fixed by law and the Court cannot consider your case if the petition is filed late. As required by law, separate r, otices are sent to spouses. If this letter is addressed to both a husband and wife, and both want to petition the Tax Court, both must sign the petition or each must file a separate, signed petition. The Tax Court has a simplified procedure for small tax cases when the amount in dispute is $50,000 or less for any one tax year. You can also get information about this procedure, as well as a petition form you can use, by writing to the Clerk of the United States Tax Coud at 400 Second Street, NW, Washington, D.C. 20217. You should write promptly if you intend to file a petition with the Tax Court. If yoLI decide not to file a petition with the Tax Court, please sign and return the enclosed waiver form to LIS. This will permit us to assess the deficiency quickly and will limit the accumulation of interest. We've enclosed an envelope you can use. If you decide not to sign and return the waiver and you do not petition the T~ Coud, the law requires us to assess and bill you for the deficiency a~er 90 days from the date of this letter (150 days if this letter is addressed to you outside the United States). "I~RTANT ~E- -~ _ ~ / / ~is d~u~nt must ~ fi~ as per~nent ~ of ~:~ ...... --,~ /I q ///~ ~ a~ve refereed a=~l numar and Internal bill Imam / I ~ , ;,:,:,',,, ,,;4;;<;:, ; ~(s) Ifanv ':' '"";" '**~; ' ~ ' -/I./ .............. Of ~esere~rd(s) / file(s) have ~en~ e/ed ' FORM 5564(Rev. June 1992) Name and Address of Taxpayer(s) Department of the Treasury --- Internal Revenue Service NOTICE OF DEFICIENCY - WAIVER Symbols OGDEN STOP 4:588 MAURICE PO BOX GROVER, W JONES 0 111 S 117 WV 8:5122-0117177 JUNE 7, 2005 52&-70-4578 "00234 Kind of Tax INDIVIDUAL Tax Year Ended DECEMBER :5I, INCOME 2002 b~ copy to Authorized Representative DEFICIENCY Increase in Tax ~ 8 1~. 0 0 Penalties IRC Section 6651(a)(1) $183.15 IRC Section 6651(a)(2) ~93.61 I consent to the immediate assessment and collection of the deficiencies (increase in tax and penalties) shown above, plus any interest. Also, I waive the requirement under section 6532 (a) (1) of the Internal Revenue Code that a notice of claim disallowance be sent to me by certified mail for any overpayment shown on the attached report. I understand that the filing of this waiver is irrevocable and it will begin the 2-year period for filing suit for refund of the claims disallowed as if the notice of disallowance had been sent by certified or registered mail. By I Title Date Date Date Note: If you consent to the assessment of the deficiencies shown in this waiver, please sign and return this form to limit the interest charge and expedite our bill to you. Please do not sign and return any prior notices you may have received. Your consent signature is required on this waiver, even if fully paid. Your consent will not prevent you from filing a claim for refund (after you have paid the tax) if you later believe you are so entitled; nor prevent us from later determining, if necessary, that you owe additional tax; nor extend the time provided by law for such action. If you later file a claim and the Service disallows it, you may file suit for refund in a District Court or in the United States Claims Court, but you may not file a petition with the United States Tax Court. Who Must Sign: If you filed jointly, both you and your spouse must sign. Your attorney or agent may sign this waiver provided that action is specifically authorized by a power of attorney which, if not previously filed, must accompany this form. If this waiver is signed by a person acting in a fiduciary capacity (for example, an executor, administrator, or a trustee), Form 56, Notice Concerning Fiduciary Relationship, should, unless previously filed, accompany this form. If you agree, please sign and return this form; keep one copy for your records. "IMPORTANT NOTICE" FORM 5564(Rev. 6-92) This document must be filed as permanent parl of EXHIBIT the above referenced account number and Internal Revenue Service Master File Record(s). If any of theserecord(s) / file(s) have been deleted ' and/or substituted, this de~-~,' -~;I, appPies. · ~S~) hllurli:lJ l{,,vt-nue .S~.-rvicc~ OGDEN, UT 84201-0060 7112 7667 8~5£ 2073 MAURI£E W JONES PO BOX 117 GROVER, WY 83122-0117177 LArlUU 1108 Letter Number: 3219(SC/CG) Letter Date: JUNE 7, 2005 Taxpayer identification Nun~ber: 526-70-6578 Tax Form: 1060 Tax Year Ended and Deficiency DECEMBER 31, 2002 $814.00 Contact Person: MR.PARIZEK 29-61699 Contact Telephone Number: (866) 899-9085 (TOLL FREE NUMBER) Hours to Call: 7:00 AH TO 7:00 PH MON-FRI Last Date to Petition Tax Court: SEPTEMBER 6, 2005 Penalties/Additions to Tax IRC Section 6851(a)(1) IRC Section 6651 (a) (2) Dear Taxpayer: We have determined that there is a deficiency (increase)iff your incorne tax as shown above. This letter is your NOTICE OF DEFICIENCY, as required by law. The enclosed statement shows how we figured the deficiency. If you want to contest this determination in court before making any payment, you have until the Last Date to Petition Tax Courl (90 days from the date of this letter or 150 days if the letter is addressed to you outside the United States) to file a petition with the United States Tax Court for a redetermination of the amount of your tax. You can get a petition form and the rules for filing a petition from the Tax Court. You should file the petition with the United States Tax Court~ 400 Second Street NW~ Washington D.C. 20217. Attach a copy of this letter to the petition. The time in which you must file a petition with the court (90 days or 150 days as the case may be) is fixed by law and the Court cannot consider your case if the petition is filed late. As required by' law, separate notices are sent to spouses. If this letter is addressed to both a husband and wife, and both want to petition the Tax Court, both must sign the petition or each must file a separate, signed petition. The Tax Court has a simplified procedure for small tax cases when the amount in dispute is $50,000 or less for any one tax year. You can also get inforrnation about this procedure, as well as a petition form you can use, by writing to the Clerk of the United States Tax Court at 400 Second Street, NW, Washington, D.C. 20217. You should write promptly if you intend to file a petition with the Tax Coud. If you decide notto file a petition with the Tax Court, please sign and 'return the enclosed waiver form to us. This will permit us to assess the deficiency quickly and will limit the accumulation of interest. We've enclosed an envelope you can use. If You decide not to sign and return the waiver and you do not petition the Tax Court, the law requires us to assess and bill you for the deficiency after 90 days from the date of this letter (150 days if this letter is addressed to you outside the United States). "IMPORTANT HOTICE" ExHiBiT/ /_7/ This document must be ~ed as permanerlt Qartx~f the above referenced account number: :: ~': :, I£! ~.. ~ii ii: ii?~i;!i!!!!:i!i'~? · a.~o. uo so.,~c. ~aste~ F,e Reco~ :~ - of theserecord(s) / file(s) have been'd~leted FORM 5564(Rev_ June Name and Address of Taxpayer(s) NOTICE OF DEFICIENCY - WAIVER Symbols OGDEN STOP 4388 JUNE 7, 2005 MAURICE PO BOX GROVER, W JONES 09111 S 117 WY 85122-0117177 526-70-4578 Kind of Tax INDIVIDUAL Tax Year Ended INCOME DECEMBER 31, 2002 Copy to Authorized Representative DEFICIENCY Increase in Tax ~ 8 1 ~ . 0 0 Penalties IRC Sectlon 6651(a)(1) ~183.15 IRC Section 6651(a)(2) ~95.61 I consent to the immediate assessment and collection of the deficiencies (increase in tax and penalties) shown above: plus any interest. Also, I waive the requh'ement under section 6532 (a) (1) of the Internal Revenue Code that a notice of claim disallowance be sent to me by certified mail for any overpayment shown on the attached report. I understand that the filing of this waiver is irrevocable and it will begin the 2-year period for filing suit for refund of the claims disallowed as if the notice of disallowance had been sent by certified or registered mail. Date 2~ c Date ~.~ By I Title Date Note: If you consent to the assessment of the deficiencies shown in this waiver, please sign and return this form to limit the interest charge and expedite our bill to you. Please do not sign and return any prior notices you may have received. Your consent signature is required on this waiver, even if fully paid. Your consent will not prevent you from filing a claim for refund (after you have paid the tax) if you later believe you are so entitled; not- prevent us from later determining, if necessary, that you owe additional tax; nor extend the time provided by law for such action. If you later file a claim and the Service disallows it, you may file suit for refund in a District Court or in the United States Claims Court, but you may not file a petition with the United States Tax Court. Who Must Sign: If you filed jointly, both you and your spouse must sign, Your attorney or agent may sign this waiver provided that action is specifically authorized by a power of attorney which, if not previously filed, must accompany this form. If this waiver is signed by a person acting in a fiduciary capacity (for e×ample, an executor, administrator, or a trustee), Form 56, Notice Concerning Fiduciary Relationship, should, unless previously filed, accompany this form. If you agree, please sign and return this form; keep one copy for your records. "IMPORTANT NO'~..,E" This document must be filed as permanent part of the above referenced account number and Intemal Revenue Service Master File Record(s). If any of theserecord(s) I file(s) have been deleted FORM 5564(Rev. 6-92) Cat, No. 61258E I MAEForm 4549 Name and Address of Taxpayer MAURICE W JONES PO BOX 117 GROVER ~MY' 83122-0117 177 1. Adjustments to Income a. Standard Deduction b. Exemptions c. Non-Employee Compensation d. SE AGt Adjustment e Dividends f. g h. i. j. k. m. n. o. 2, Total Adjustments 3. Taxable Income Per Return or as Previously Adjusted 4 Corrected Taxable Income Tax Method Filing Status 5. Tax 6. Additional Taxes / Alternative Minimum Tax 7..Corrected Tax Liability 8. Less Credits a. b . c. 9. Balance (Line 7 less total of lines 8a through Sd) 10. Plus a. Self-Employment Tax Other b. Ta xes c. 11. Total Corrected Tax Liability (line 9 plus line 10a- I Od 12. 12. Total Tax Shown on Return or as Previously Adjusted 13. Adjustments to: a. Special Fuels Credit b. c. 14 Deficiency-Increase in Tax or (Overassessment Decrease in Tax) (Line 11 less 12 adjusted by 13) 15. Adiustments to Prepayment Credits Income Tax Examination Changes SS or El Number: 526-70-4578 Person ~vith whom examination changes were discussed. Period End 12/31/2002 Page 1 of 2 Form No: 1040 Hame and Title: Period End (3,g25,00) (3,000.00) 5,76200 (407.00) 1.00 -1,569.00 0.00 -1 Tax Tables Married Filing Separate 0.00 0.00 0.01 81400 8'14.00 0.00 81400 0.00 16. Balance Due or (Overpayment) (Line 14 adjusted by Line 15) ( Excluding interest and penalties) 814.0 The Internal Revenue Service has agreements with State tax agencies under which information about Federal tax, including increases or decreases, is exchanged with the States. If this change affects the amount of your State iucome tax, you should file the State form. You may be subject to backup withholding if you underrepod your interest, dividend, or patronage dividend income and do not pay the required tax. The IRS may order backup withholding at 31 percent after four notices have been issued to you over a 120-day period and the tax has been assessed and remains unpaid. Form CG4549 "IMPORTANT NOTICE" This document must be flied as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). If any of lheserecord~l-*~ave been deleted and/or substit[~ } i;: :'~ ~and st app es. EXHI I ' -'" 0 111 S 0 0 2 3 $ Form 4549 Income Tax Examination Changes Page 2 of 2 Name and Address of Taxpayer SS or El Number: Return Form No: MAURICE W JONES 526-70-4578 1040 17. Penalties Period End 12/31/2002 Period End a. DelqqRC 6651(a) (2) 93.6' b. Delq-IRC 6651(a) (1) 183.15 c. Estimated Tax - IRC 6654 d. 0.00 e. f. g. h. i. j. k. I. 18. Total Penalties 276.76 Underpayment attributable to negligence: (1981-1987) A tax addition of 50 percent of the interest due on underpayment will accrue until paid or assessed. Underpayment att ributa ble to fraud: (198 t -1987) A tax addition of 50 percent of the interest due on underpayment will accrue until paid or assessed. Underpayment attributable Tax Motivated Transactions TMT interest will accrue and be assessed at 120% of ... underpayment rate in accordance with IRC 6621 (c). 19. Summary of Taxes, Penalties and Interest: 814.00 a. Balance due or Overpayment Taxes- Line 16, Page 1 276.76 b. Penalties (Line 18, Page 2)-computed to 4/8/05 77.98 c. Interest (IRC§ 6601)-computed to May 8, 2005 d. TMT Interest - computed 4/8/05 on TMT underpayment e. Amount due or refund (sum of lines a, b, c and d) 1,168.74 Other Information: Examlner's Signature: Employee ID: I O~'l-ice: Date: Mr. Parizek 29-61699 Opden. UT April 8, 2005 Consent to Assessment and Collection - I do not wish to exercise my appeal rights with U~e Internal Revenue Service or to contest in the United States Tax Coud the findings in this repod. Therefore. I eive my cor~sent to the immediate assessment and collection of any increase in tax and penalties, and accept any d~'creas~ in tax and penalties shown above, plus additional interest as provided by law. It is understood that this repod is subject to acceptance by the Area Director, Area Manager or Director of Field Operations. PLEASE NOTE: If a Signature of Taxpayer Date Signat{ joint return was filed, BOTH taxpayers must sign of Taxpayer Date Y: Title Date "IMPORTANT NO*riCE" This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). If any of thesemcord(s) / file(s) have been deleted and/or substituted, this demand still applies. EXHIBIT Form CG-4549 Cat. No. 61258E MAEForm 4549 Name and Address of Taxpayer MAURICE W JONES PO BOX 117 GROVER WY 83122-0'117 177 Dmpartmmnt r~f lhe '¥,'mast~ y - Internal Revenue Sm,'vice Income Tax Examination Changes SS or El Number: 526-70-4578 Person wi[h whom e×amhlation changes were discussed. Page 1 of 2 Rettlrl} Form l'Jo: .... 1040 Name andTifle: 1. Adjustments to Income Period End 12/31/2002 Period End a. Standard Deduction b. Exernptions c. NomEmployee Compensation d. SE AGI Adjustment e. Dividends f g. h. i, k. I m n. o. 2. Total Adjustments 3. Taxable Income Per Return or as Previously Adjusted 4 Corrected Taxable Income Tax Method Filing Status 5. Tax 6. Additional Taxes / Alternative Minimum T~x 7. Corrected Tax Liability (3.925O0 (3.00000) 5.762 O0 (407.00) 1.00 -1,569.00 0 O0 - 1.569 O0 Tax Tables Married Filing Sepa~ ate 8 Less Credits a b C. 9. Balance (Lilie-7 I~ss lotal of lines 8a through Sd) 10. Plus I a Self-Employn-ent Other b. Taxes c 11. Total Corrected Tax Liability {line 9 plus line 10~- 1 12 12. Total Tax Shown cm Return o~ .-'-~s Previou::ly 13 Adjustments te: a. Special Fuels CreHit b C. 14. Deficiency-increase in Tax or' (Overm~sessment Decrease in Tax) (Line 11 less 12 adjusted by 15. Adjuslrnents to Prepayment Credits O. ('~ 81,1- 8 1:! OC 16. Balance Due or (Overpayment) (Lil,e '1 :I adiusled hy Line 1.5) ( Excluding irtterest and penal!i?-,s) 8' '~ 0( The Internsl Revenue Service has aerecm~-,re ~, l'~ At-re la~ ~-~ ¢~ ~'~";L~% Z .... ~1--'"7-% ~ ................... .......... c ..... w: ............ ~tl~/ ~,¢/llf.II II')/Ol'Pl,qIIOI] ~r~OI If h¢(-1¢, ~I ~X, mcrease~ or decreases, is exchanged with the S~21es If~ -~is chanQe affe[:ls the amount of vour Si~te ir, come tax you file the State form - ' You nmy be SLIbj~ct to backup withhoMing if you tlllderrPport your interest. ( ,, r ~rd of patronage r i,.,i,!m-~ i ii,cnn,,, m'.d c.~ pay the required tax The IRS may order backup withholding at 31 p~rcent ~flcr four notices have l:~¢~l, isst~ed tr~ you 0,¢'¢,' 120-day period and the tax has been assr, ssed and remains Impaid ' ' "IMPORTANT NOTICE" This document must be filed as permanent part of ltm above referenced account number and Internal Revenue Service Master File Record(s). if any of theseUS) have been deleted and/or demand still applies. Fo,n; CG-4549 00240 Form 4549 Income Tax Examination Chart§es Pa.~e 2 of 2 Name and Address of Taxpayer SS or El Number: Return Form MAURICE W JONES 526-70-4578 1040 17. Penalties Period End 12/31/2002 Period End a. Delq-IRC 6651(a) (2) 93.6 i -- b. Delq-IRC 6651(a) (1) 183 15 c. Estimated Tax - IRC 6654 0.00 d. e. f. g. h. i. j. k. I. 18. Total Penalties 2'76.76 Underpayment attributable to negligence: (1981-1987) A tax addition of 50 percent of the interest due on underpayment will accrue until paid or assessed. Underpayment attributable to fraud: (1981-1987) A tax addition of 50 percent of the interest due on underpayment will accrue until paid or assessed. Underpayment attributable Tax Motivated Transactions TMT : interest will accrue and be assessed at 120% of underpayment rate in accordance with IRC 6621(c). 19 Summary of Taxes, Penalties and Interest: a. Balance due or Overpayment Taxes- Line 16, Page 1 814.00 b. Penalties (Line 18, Page 2)-computed to 4/8/05 276.76 c. Interest (IRC{} 6601)-computed to May 8, 2005 77.98 d. TMT Interest- computed 4/8/05 on TMT underpayment e. Amount due or refund (sum of lines a, b, c and d) 1,168.74 "Other Infnrm:~finn- Examiner's Signature: Employee ID: O[fice: I Date: Mr. Parizek 29-61699 Ogden, UT April 8, 2005 Consent to Assessment and Collection - I do not wish to exercise my appeal rights with the Internal Revenue Sep/ice or to contest in the United States Tax Court the findings in this report. Therefore, I give my consent to the immediate assessment and collection of any increase in tax and penalties, and accept any decrease in tax and penalties shown above, plus additional interest as provided by law. It is understood that this report is subject to acceptance by the Area Director, Area Manager or Director of Field Operations. PLEASE NOTE: Ifa Signature of Taxpayer Date Signature of Taxpayer Date joint return was filed, BOTH taxpayers mustsign By: Title Date Form CG-4549 "IMPORTANT This document must be §led as permanent prat of the above referenced account number and Internal Revenue Service Master File Record(s). If any of theserecord(s) / file(s) have been deleted and/or substituted, this demand still applies. I',larne of Taxpayel: MALIP, ICE W Jor.,]ES Identification I",h.m]ber: 526-70-457R '00£4i HOW TO PAY YOUR TAXES If you agree with our examination, pay now by sending a cbenk or monev order and your signed agreernent. ]he enclosed lepolt does riot re[leer any balance (:mlently dtle oil yoll! ~(:ct,3tlrll. Why it is to yoLIr advantag~ t() [.',ay now: · De-:teases fuh~re interest r: ]alges · Prevents further as~,essment of f,~ihn'e to pay penalty · Reduces payrner~t of nonded,mtible [ntelest · Eliminates fl., tbe~ c:ontad with us If yot.I ag[ee with our exan'finatim~ and (ar not pav now: 1) 2) Ca,lVo!~p~ytbefultarnn!mt,,.iqdn 12ndays? [ ] Yes[ ]hh', ~eceive a hill - If no, ynu may be eligible fora paymm~t plan If you would like us tn con~ide~ an in~tnlhnent agreement, s~lhmit your or check the box below and [~tnrrl tMs flyer with your signed [ ] would like to pay S ................................ per n]onth. (We encourage yogi fo make yom payments as large as possible to penalty and interest charges.) I would like my payment to be due on the ............. of the ~mrt(h (Please incticate a date belween the I st and 28 tb of the n)ontb.) You will be charged a 843 fee if your reqLlest is approved. DO NO'f i'tl the fee with this flyer. We will send you a bill for the fee when we app~nve your request. Please provide a telephone number where we can contact you ~egmdinq your request. Home:( ) ...................................................... Work:( ALSO, if you agree with our exam nation, PLEASE SIGN PAGE 2 OF THE REPORT (From 4549! and return pages 1 and 2 to us. ' ' ' *h'lterest and applicable penalties will continue tn accrue until your balance is paid in full "IMPORTANT NOTICE" This document must be liled as permanent pert of the above referenced account number and Internal Revenue Service Master File Record(s). If any of theserecord(s) / file(s) have been deleted and/or st~is demand still appl es. ~: ';.:..:; EXHIBIT Name of Taxpayer: MAURICE W JONES Identification Number: 526-70-4578 2002 TAX YEAR INTEREST COMPUTATION Interest computed to Total Tax Deficiency Plus Penalties* -Overvaluation -Substantial Understatement -Failure to File -Negligence -Civil Fraud -Accuracy Penalties Total Penalties Tax Deficiency and Penalties Subject to interest Type Effective Dates $.00 $.00 183.15 S.O0 $.00 $.00 Days Rate Interest May 8, 2005 814.00 276 76 $ 997.15 COMPOUND 04/16/2003--09/30/2003 COMPOUND 10/01/2003--03/31/2004 COMPOUND 04/01/2004--06/30/2004 COMPOUND 07/01/2004--09/30/2004 COMPOUND 10/01/2004-- 12/31/2004 COMPOUND 01/01/2005--03/31/2005 COMPOUND 04/01/2005-05/08/2005 168 5% 23.21 183 4% 0.00 91 5% 13.06 92 : 4% 10.68 92 5% 13.50 90 5% 38 6% 10.69 6.84 Total Interest 77.98 Total Underpayment 814.00 Total Penalties 276.76 Total Amount Due 1,168.74 Additional interest will be charged at the current rate compounded daily. Interest is charged from the original due date of the return to a date 30 days after an agreement to the additional tax is signed, or to the date of payment, if earlier. Negligence and fraud penalties, if applicable, will also continue to be charged. Generally, if notice and demand is made for payment of any amount, and that amount is paid within 21 days after the date of the notice and demand, interest on the amount paid will not be charged after the date of the notice and demand. Since additional tax is due, you may want to pay it now and limit the interest and penalty charges. * Interest on penalties became effective 7/19/1984 (1/1/1989 for negligence and fraud) and is computed from the due date of the return unless a valid extension was filed. "IMPORTANT NOTICE" This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). If any of ~eserecord(s) / file(s) have been deleted and/or substituted, this demand still applies. Name of Taxpayer: MAURICE W JONES Identification Number: 526-70-4578 April 8, 2005 00r~ - , 43 2O02 SCHEDULE SE - COMPUTATION OF SELF-EMPLOYMENT TAX Pdmary MAURICE W JONES 526-70-4578 1. Self-employment income 2. Multiply line I by 92.35% 3. Farm Optional Method Income 4. Non-Farm Optional Method Income 5. Earnings subject to self-employment tax (sum of 2, 3, 4) 6. Maximum earnings subject to social security 7. Social Security wages and tips from W-2 8. Unreported tips from Form 4137 9. Sum of lines 7 and 8 10. Line 6 less line 9 11. Multiply the smaller of line 5 or 10 by 12.40% 12. Multiply line 5 by 2.90% 13. Self-Employment Tax (surn of lines 11 and 12) 5,762.OO 5,321.21 5,321.21 84,900.00 0.00 0.00 84,900.00 659.83 154.32 814.15 Secondary 1. Self-employment income 2. Multiply line 1 by 3. Farm Optional Method Income 4. Non-Farm Optional Method Income 5. Earnings subject to self-employment tax (surn of 2, 3, 4) 6. Maximum earnings subject to social security 7. Social Security wages and tips from W-2 8. Unreported tips from Form 4137 9. Sum of lines 7 and 8 10. Line 6 less line 9 11. Multiply the smaller of line 5 or 10 by 12. Multiply line 5 by 13. Self-Employment Tax (sum of lines 11 and 12) "IMPORTANT NOTICE" This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). If any of theserecord(s) / file(s) have been deleted and/or substituted, this demand still applies. EXHIBITz / Form 886-A (Rev. January t994) 886-A Name of Taxpayer MAURICE W JONES EXPLANATION OF ITEMS Taxpayer Identification Number 526-70-4578 'Year/Period Ended 2002 We have prepared this report because we have no record of receiving your Form 1040, U.S. Individual Income Tax Return, for the tax year shown. We have computed your tax, penalties, and interest based on information available to us. This computation rnay not give you full credit for exemptions, deductions, or credits. Your best course of action is to file your own tax return now to claim your credits and deductions as allowed by law. If you need a list of the payers and amounts of the income reported to the Internal Revenue, you may request this information in writing. SE AGI Adjustment Tax Period Per Return Per Exam Adjustment 2002 $0.00 (407.00) (407.00) Your self-employment tax has changed as a resu t of adjustments made to your net income from self employment as shown in this report. The self-employment tax deduction has been adjusted to one-half of the recomputed amount. In order to expedite the processing of the tax return for this year, please use the enclosed return envelope. "IMPORTANT NOTICE" This document must be filed as permanent part of the above referenced account number and Infernal Revenue Service Master File Record(s). If any of theserecord(s) / file(s) have been deleted and/or substituted, this demand still applies. EXHIBIT , Name of Taxpayer: ~AURICE W ~ONES Mentification Number: 52B-70-457'8 April 8, 2005 2002 EXPLANATION OF TI-rE ESTIMATED TAX PENALTY Since you did not pay sufficient estimated tax, addition to the tax is charged as shown below, in accordance with Section 6654(a) of the Internal Revenue Code. 1. Total corrected tax liability. Form 4549, line 11 814.00 (Tax Per Return, if a return was filed) 2. Withholding taxes + payments made on or before 4/15/1999 0.00 3. Line 1 less line 2 (if less than S500. estimated 0.00 penalty does not apply) 4.90% of line I 73266 5. Prior year tax liability (110% of tax if AGI was more than S150,000. o~ if MFS more th.afl S75,000.) 6. The smaller of' line 4 or 5 (as adjusted) 7. Total underpayment for year 8. Overpayment 9. Multiply line 7 by 0.03713 0.00 11. Previously Assessed Penalty 12. Estimated Tax Penalty 2002 PERSONAL EXEMPTION WORKSHEET 1. Multiply $ 3,000.00 by the total number of exemptions claimed on Form 1040. line 6e 2. Adjusted Gross Income 3. Limitation based on Filing Status 4 Subtrad line 3 from line 2 5. Divid~ line 4 hy ,~2,500 ($1,250 ir marlied filing 6. r, TMtiply line 5 by 2% and ente~ tile result ~s a decimal 7. Multiply line '1 by line 6 8. Deduction for exemptions (Subtract line 7 from line 1) 3.00C).00 5.?,56.00 ()~ 3 0 Note: If Line 4 is ntor'e than S122.500. or (S61 25(-). if r,,~ni,~d filling separatelyt a deduc:tion for exe¢'~ptions cannot be taken. "IMPORTANT NOTICE" This document must be filed as permanent part of lhe above referenced account number and Internal Revenue Service Masler File Record(s). If any of IhesFe~_~)~ file(s) have been de eted and/o ~ ~ ,~ - i, ilii: ': ~ m~s aemand still app es Name of Taxpayer: MAURICE W JONES Identification Number: 526-70-4578 April 8, 2005 2002 EXPLANATION OF THE DELINQUENCY PENALTY Since your income tax return was not filed within the time lin]it prescribed by law and/or the tax was not p3id, and you have not shown that such failure was due to reasonable cause, an addition to the tax is charged as shown below, in accordance with Section 6651(a)(1) and/or Section 6651(a)(2) of the Internal Revenue Code. DELINQUENCY PENALTY April 15, 2003 3111/2005 1. Delinquency penalty abated 2. Date return due 3. Date return filed 4. Failure to File penalty rate 5. Failure to Pay penalty rate 6. Total corrected tax, Form 4549, line 11 7. Payments on or prior to due date of return 8. Line 6 less line 7 9. Failure to File Penalty - line 8 multiplied by tine 4 10. Minimum penalty if over 60 days delinquent 11. Failure to File Penalty - Greater of line 9 or line 10 12. Previously assessed Failure to File Penalty 13. Net Failure to File Penalty - line 11 less line 12 14. Failure to PaY Penalty - line 8 multiplied by line 5 15. Previously assessed Failure to Pay Penalty 16. Net Failure to Pay Penalty - line 14 less line 15 * 17. Total Delinquency Penalty - Sum of line 13 and 16 0.225% 0.115% 0.00 814.00 0.00 814.00 183.15 100.06 183.15 0.00 183.15 93.61 0.00 93.61 276.76 * If an amount appears as the Failure to Pay Penalty, the amount only reflects the addition to tax under Internal Revenue Code section 6651(a)(2) through the date of this notice. The addition to tax will continue to accrue from the due date of the return at a rate of 0.5 percent each month, or fraction thereof, of nonpayment not exceeding 25 percent. ' "IMPORTANT NOTICE" This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). Ifan¥ of theserecord(s) / file(s) have been deleted and/or substituted, this demand still applies. EXHIBIT. 000910 PA~NO-000i *IMF MCC TRAN$CRIPT-~PECIFIC* EMPNO 79-415-14243 ACCOUNT NO 526-70-4578 07-09-2004 NAME CONT- J(H~E CYCLE-200427 ******************************************************************************** FOR-?941514243 BY-7941514243 ON-07092004 TYP-8-30-200112 TIME-07:17 SRC-I , PP~BB~ 0N-191 REQUESTED TAXMODUI~ POUND ONMF 1999 3 MAURICEW JONES~~ PO BOX 117 BODC-SBBODCLC-V 199540 GROVER WY 83122-0117-177 SPOUSE SSN-527-88-6493 PRIOR NAME CONTROL- FZ>V - LOC-8331 M~-0~ VAL-1 IRA- CAF- YEAR REMOVED- ENT EXT CYC- FYM-12 SCS-1 CR.tNV- 130-28 RPTR- 8 PMP- SHELT- BNKRPT- BLLC- ACCRETION- MIN SE- JUSTIFICATION-1 IRS EMPL- FED EMPL- PTNL MAURICE W JONES 527-88-6493 LSTRET-1998 ME- CND-E FLC-00 199929 * TAX PERIOD 30 200112 ~ REASON CD- MOD EXT CYC- F$-3 TPRP- CRINV- LIEN-4 29247-732-00324-3 CAP- FZ>VT - - MF MOD BAL- 1,689.58 AC'RUED INTEREST- 42.21 07122004 CSED-12222013 ACCRUED PENALTY- 64.34 07122004 RSED-04152005 FMS-3IACD-0 ARDI-0 ASED-00000000 SFR 150 02242003 RET RCVDDT-01222003 0.00 5 200307 29210-025-25300-3 CD- PREPARE IND-0 PREPARE TIN- TAX PER T/P- 0.00 F/C- AGI- 10,964.00 FOREIGN- PARM- MF P-1 XRF- AEIC- 0.00 NAI- EXMPT-01 NRGY- 0.00 LTEX- TAXABLE INC- 4,264.00 PENALTY SUPP-1004 SET- 742.00 TOTAL WAGES- 0.00 MDP- TOTAL INC TX- 0.00 EST TAX BAS~- 0.00 PR YR BASE- 0.00 SHORT YR CD- ES FORGIVENESS %- 0 1ST SE- 4,848.00 2ND SE- 0.00 ACCTTYPE- EFT-0 ********************************--**-- *--***************************** "IMPORTANT NOTICE" This document must be filed as permanent pa~t of the above referenced account number and Internal Revenue Service Master File Record(s). If any of lheserecord(s) i file(s) have been deleted and/or substitUted, this demand still applies. 000021 / <;48 I R Manual ***IMPORTANT NOTICE*** This document must be filed as permanent pan of the above referenced account number and Internal Revenue Service Master File Record(s). If any of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies. (]5) (]6) (17) (18) 09) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34) (35) (36) (37) (38) (39) (40) (41) (42) (43) (44) (45) (46) (48) (49) (50) (5]) (52) OlC (TC 480) NMFL (TC 480) KITA (TC 01 X) COMBAT ZON UNREVTC 520 (TC 520) TDI KESRCH (See Project 720) INTEL (See Project 735) REACT NMF (TC 130) CSED MARRIED FILED SEPARATELY (TC 424) MULTIPLE FILER (TC 424) Cr El Decal (See Project 439) TRFPENACT VIRGIN IS (TC 150) STAT TRANSCRIPT QUEST W-4 (See Project 411) FOLLOW-UP W-4 (See Project 411) AMRH (See Project 712) AM--X (See Project 712) CV PN CRED SC ADDRESS Hostage N'RPS DECDESCR STIM UNP 71 REL RSED A/R Clean-Up (see Project 713) LPCANCEL PMTOVERCAN OICDEFAULT DEFAULTFSC TDIFRZ-- 150 TDI--EXAM HighRisk Deferral HighDollar 30(55)4.3 Computer Paragraph Notices (1) ~ ES Penalty Waiver (2) 01--Deferral Reminder (3) 08--Refund Issued-SSA Records need correction (4) 09--Earned Income Credit Refund (5) 10~Combination CP 12 and CP 45 (6) 1 l--Math Error--Bal Due (7) 12--Math Error--Overpayment (8) 13--Math Error--Settlement (9) 14/14E--Bal Due No Error (1o) (Il) EXHIBITC 1 MT 3000-353 15--Civil Penalty Assessment 15B--100% Civil Penalty Assessment 16~Math Error--Overpayment to other taxes (CP 12/49 combi- 17--Refund unfrozen Excess ES Credits page 30(55)0-8 (1-1-96) I R Manual 3(27)(68)1.3 Law Enforcement Manual III Abbr. PTPF PY PYNC QRP RACS RCF RCTF RDD RO RPC RPS RRT RUC RWMS SC SCCF SCME SCRS SCTN SCUP SERFE SFR SOl SPC SR SRC SSA SSN SSSN STEX SVC TC TCE TCMP TDA TDI TEFRA TEP TIF TILT TIN TP TPI TPS TRS UPC VITA WPT WT XSF Definition Payee TIN Perfection File Processing Year Prior Year Notice Code Questionable Refund Project Reporting Agents File Revenue Accounting Control System Reclarification System (fi)RS) Reclarification Return Due Date Retention File Revenue Officer Return Processing Cope Remittance Processing Systems Railroad Retirement Responsibility Unit Code Resources Management System Service Center Service Center Control File Service Center Math Error Service Center Replacement System Service Center Taxpayer Notice Service Center Unpostable Selection of Exempt Returns For Examination Substitute for Return Statistics of Income Special Project Code , Settlement Register Secured Returns Code Social Security Administration Social Security Number Secondary Social Security Number/Spouse's SSN Statute Expired Special Valuation Code Transaction Code Tax Counseling for the Elderly Taxpayer__ Measurement Program Taxpayer Delinquent Account Taxpayer Delinquency Investigation Tax Equity Fiscal Responsibility Act (1982) Tape Edit Pr6cessor Taxpayer Information File Taxpayer Inquiry Lookup Table Taxpayer Identification Number Taxpayer Total Positive Income Tax Protesters Schemes Transaction Transcript Research System Tax Year Unpostable Code Unidentified Remittance File (IDRS) Underreporter Program ***IMPORTANT NOTICE*** This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s). If any of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies. Volunteers in Tax Assistance EWWx!~edshhsf~d°iiglc~T]°axTna~ile(IDRS) EXHIBITD t oft Official Use Only LEMT III-386 page LEM 3(27)(68)0-6 (1-1-90) 8 00250 CO'LLECTION PI:tACT!_T!ONE l:t' S HANDBOOK 4' Z INTERN 6"~ V \0% these AL'REVENUE SERVICE CINCINNATI DISTRICT EXHIBff~ E May 1992 The proposed returns are mailed to the taxpayer for signature along with an explanatory cover letter. If the taxpayer signs the returns, they will be processed as original returns. If the taxpayer files selfprepared returns, these returns will generally be accepted. If the taxpayer provides a satisfactory explanation as to why no return is due (e.g., no employees for a particular tax pedod for a seasonal business), the Collection employees will terminate the procedure. Finally, the taxpayer may appeal the proposed assessments to the District APpeals function by responding to the proposed assessment with a written request that the case go to Appeals. Processing of the returns is then suspended pending the Appeals decision. Once the returns are assessed, collection of the taxes can proceed. However, the affected taxpayer can file an amended return with the correct information, which will result in a adjustment of the tax due to the proper amount. The Service may require the taxpayer to substantiate the liability with some documentation before processing the adjustment. This process will not constitute an examination of the return. Individual Income Tax RetUrns When individuals fail to file an individual income tax return (Forms 1040, 1040A, or 1040EZ) as required, they may, under certain conditions, become subject to the substitute for returns procedure, commonly known as "SFR." SFR procedures are utilized by the Service Center Collection Branch (SCCB) when taxpayers do not respond to notices concerning delinquent individual income tax returns. Field revenue officers may also refer individual income tax nonfiler cases to the SCCB for SFR processing. The SFR process involves determining the taxpayer's income from internal sources, such as Forms W-2, 1099, and other information returns as well as information developed through field investigations where applicable. A proposed return is then generated with ~the tax computed using tax tables for the appropriate years. The proposed tax amounts are based on filing status single or married filing separate, depending upon the information available. The returns are mailed to the taxpayer requesting either signature on the Service prepared-return, a taxpayer-prepared return, or an acceptable reason why no return is due. If the return is signed, it is processed as an original retum. If no acceptable return or acceptable response is received, a statutory amount is considered a tax deficiency similar to a deficiency assessed as a result of a tax return examination. This proposed deficiency may be appealed; or, if an original return is submitted by the taxpayer, a determination will be made as to whether the taxpayer return will be accepted in lieu of the proposed deficiency. Once the deficiency assessment is made, the tax, along with applicable penalty and interest, is subject to normal collection procedures. If the taxpayer wishes to submit an original return after the deficiency is assessed, the Service may require that the taxpayer substantiate all applicable items on the return by acceptable documentation prior to any adjustment being made to the account. Such substantiation does not constitute an examination. ***IMPORTANT NOTICE*** This document must be filed as permanent part of the above referenced account number and Internal Revenue Service Master File Record(s), If any of these record(s)/file(s) have/has been deleted and/or substituted this demand still applies, EXHIBIT 2 of 2 22 TITLE 26, Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart D, Sec. 6020. Page 1 of 1 LII legal information institute US CODE COLLECTION I'ITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART II > Subpart D > Sec. 6020. Next Sec, 6020. - Returns prepared for or executed by Secretary (a) Preparation of return by Secretary If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person. (b) Execution of return by Secretary (1) Authority of Secretary to execute return If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes Search this title: Search Title 26 Notes _Updates Parallel authorities [~FR3 T_._qpical references *"IMPORTANT NOTICE'" This document must be tiled as permaAent part of the above re[erer, ced account number and Internal Revenue Service Master File Recc. rdts). II any of these [ecord¢) / tile(s) have i has been deleted and I or substituted this demand still applies. http://www4.1aw.comell.edu/uscode/26/6020.html Next EXHIBIT 9/20/2004 . page!5.2.0.0~16, (~,,12.-:87~) ' ' 5200~l~eli~l~t:Returq i~. rocedures refusal to file under the provisions of the Inter. hal Revenue Code. (4) In instances where the delinquent tax. payer has turned the records over to a tax prac- titioner for preparation and completion of the return(s), the Collection employee will continue .to look to the taxpayer for filing compliance except where power of attorney has been given to the practitioner. 5282 (~- ~ 2-~ 7,.' Subsequent Activity (1) Generally, IMF cases where no return has been secured and Policy Statement P-5-133 does not apply, the Collection function employ. ee have the following alternatives: (a) Referra. I to the Criminal Investigation Division, see IRM 52(10)1; (b) Summons, see'lRM 5283; (c) Referral to Examination, see IRM 52(10)2; or, (d) Referral to Substitute for Return Unit, see IRM 52(10)5 (2) Refusal to file employment and excise taxx return(s) should be processed by Collection under IRC 602..0(b)procedures. 5283 Summons Procedures 5283,1 (~ ~-~5..~5) Procedures Revenue Officers should review the sum- mons procedures provided in IRM 52(12)0 and Chapter 600 of IRM 57(16)0, Legal Reference Guide for Revenue Officers. 5283.2 (~ Taxpayer Response to Summons (1) Accept the return(s) when a taxpayer presents the return(s) completed and signed. (2) If the return(s) has not been prepared, the Revenue Officer will prepare the return(s) if the taxpayer's records are such that the skills of a Revenue Agent or Tax Auditor are not required. (3) If the records presented by the taxpayer are such that the skills of a Revenue Agent or Tax Auditor are required, the Examination per- son designated to be on standby should be contacted. 5281 MT 5200-14 5283.3 Summons Follow-up Action If the taxpayer does not comply with the sum. mons, the Revenue Officer should prepare Form 4443,'Summons Referral. See 52(12)(14).21. 5290 Refusal to File--IRC 6020(b) Assessment Procedure 5291 fl ~-;s-~5) Scope (i) The procedure applies to empioymen,,. excise and partnership tax returns. Generally. the following returns will be involved. (a) Form 940, Employer's Annual Federa.. Unemployment Tax Return; (b) Form ~41, Employer's Quarterly Feder- al Tax Return; (c) Form 942, Emfiloyer's Quarterly Tax Return for Household Employees; (d) Form 943, Employer's Annual Tax Re- turn for Agricultural Employees; (e) Form 11-B, Special Tax Return--C:am. lng Devices; C-he Revenue Ac', of 1978, P.L. 9-2-600 repealed the coin-operated gaming de- vice tax effective June 30, 1980. Therefore, Form 11-Et is not required for gaming devices after June 30, 1980. These procedures are pro- vided to cover delinquent situations p~'ior to June 30, 1980~) (f) Form 720, Quarterly Federal Excise Tax Return (g) Form 2290, Federal Use Tax Return on Highway Motor Vehicles; (h) Form CT-l, Employer's Annual Rail- road Retirement Ta~ Return. (i) Form 1065, U.S. Partnership Return of Income. 5292 (6-~ s--~z) General (1) Revenue officers, ACS and CSF manag- ers, GS-9 and above, are authorized to execute returns under IRC 6020(b). (2) When the taxpayer is contacted, the Col- IR Manual lection employee will set a specific date for filing and secure sufficient information so that an accurate return can be prepared if [he taxpayer 'fails to file by the specified date. ~ 00,:.54 ADP and IRS Information 1997 "'II~PORIANT NOTICE'" · This document must be filed .~s perm~r,e.~1 p~rt 01 the record(s) / fii~(s} ha'~ I h~ ~e=; Ce',eted and / or substitute~ this demnd still applies. Department of the Treasury Internal Reenue SerYic¢ Document 6209 (Rev. 1-97) Cat. 'No. 61469.0 EXHIBIT H OFFICIAL USE ONLY 0 5~ :.-,.c; 2 00255 NM~ . G7 2~ 31. 22 37 6 6 $ $ $ 6 $ 6' $ 6 $ $ 6~ 2~ 22 ~2 6; ', 16.17 ~2 65. &5, 67 "'IMPORTANT NOTICE", ~ This document must be fi/ed as permanent parl of the above referenced account numbor and fnteraal Reven~ Service Uaster File Recordls). ti any of these recordfs) / fife(s) hav~ / has been ddeled a~d / or substituted this demand stJlf applies. EXHIBIT, H