DEPARTMENTOFTHETREASURY REVENUEHowever, you should first contact the person whose name and telephone number are shown above since this person can access you tax information and can

DEPARTMENTOFTHETREASURY INTERNAL REVENUE SERVICE

. - ,- - - - - -

TAX EXEMPT AND GOVERNMENT ENTITIES

DIVISION

Date:

Person to Contact:

Badge Number:

Contact Telephone Number: EIN:

Contact ~ddress:

CERTIFIED MAIL - -. -.. . . -

Last Day to ~etitibn Tax Court:

Dear

This is a final revocation letter regarding your exempt status under section 501 (c) (3) of the Internal Revenue Code. The revocation of your exempt status was made for the following reason(s):

fails to meet the requirement for exemption under I.R.C. Section 501 (c)(3). Section 1 501 (c)(3)-1 (c)(2) of the regulations state that an organization is not operated exclusively for one or more purposes, if its net earnings inure in whole or in part to the benefit of private shareholder or individual.

It has been determined that - . was not operated exclusively for charitable purposes. ~xarninationiindin~s have determined that I has been involved in repeated excess benefit transactions, which resulied in private benefit and inurement to your former President and Executive Director,

\is family members and to your current President and ~uctibneer Both individuals were in a position to exercise substantial influence over the affairs of

Based upon the above, we are revoking your organization's exemption from federal income tax under Section 501 (c)(3) of the Internal Revenue Code, effective

Contributions to your organization are no longer deductible under Code section 170after, - ou are required to file income tax returns on Form 1 120 for all years beginning on and after - . Processing of income tax returns and assessments of any taxes due will not be delayed should a petition for declaratory judgment be filed under section 7428 of the Internal Revenue Code.

If you decide to contest this determination under the declaratory judgment provisions of section 7428 of the Code, a petition to the United States Tax Court, the United States Claims Court, or the district court of the United States for the District of Columbia must be filed before the 91'' day after the date this determination was mailed to you. Please contact the clerk of the appropriate court for rules regarding filing petitions for declaratory judgments by referring to the enclosed Publication 892. You may write to the United States Tax Court at the following address:

Since your exempt status has been revoked, you are required to file Form 1120, -. U.S. Corporation Income Tax Return, for all years beginning after ~ncome tax returns for subsequent years are to be filed with the

appropriate Service Center identified in the instructions for those returns.

You also have the right to contact the Office of the Taxpayer Advocate. However, you should first contact the person whose name and telephone number are shown above since this person can access you tax information and can help you get answers. You can call 1-877-777-4778, and ask for the Taxpayer Advocate assistance or you can contact the Advocate from the site where this issue was determined by writing to:

. Taxpayer Advocate assistance cannot be used as substitute for established IRS procedures, formal appeals processes, etc. The Taxpayer Advocate is not able

to reverse legal or technically correct tax determination, nor extend the time fixed by law that you have to file a petition in Court. The Taxpayer Advocate can, however, see that a tax matter that may not have been resolved through normal channels gets prompt and proper handling.

We will notify the appropriate State Officials of this action, as required by Code section 61 04(c).

If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.

Sincerely,

R.C. ~ohdson, Director, EO Examinations

Enclosures: I Publication 892

I CC:

DEPARTMENT OF THE TREASURY Internal Revenue Service

Taxpayer IdenMicatiin Number.

Form: . 990

Tax Yearjs) Ended:

Contact Numbers: Telephone: Fax:

Certified Mail - Return Recelpt Requested

Dear Sir or Madern;

We have enclosed a copy of our report of examination explelnlng why we believe revocation of your exempt status under section 501 (cK3) of the Internal Revenue Code (Code) is necessary.

If you accept ourfindings, take no further adlon. We wlll issue a flnal revmation lettei

If you do not agree with our proposed revocstkn, yo" must submit b us a written request for Appeals .O1Ace conslderatlon wlthln 30 days from the data of this letter to protest our decision. Your protest should include a statement of tha facts. the applicable law, and arguments in support of your position.

An Appeals o f f i r will nview your case. The Appeals oflice 1s Independent of the Director. EO bminationa The Appeals 0nS:ce resolves most disputes informally and promptly. The enclosed PuMlcatlon 3498, The Exeminetim Pmcess, and Publication 892, Exempt Organiretions Appeel Prowdurn lor Unegmed Isstma, explain how to appeal an Internal Revenue Service (IRS) decielon. P u b l i o n 3498 also includes information on your righb as a faxpapr and the IRS wllectlon pmws.

You may also request that we refer this matter for technical advice aa explained in Publicstion 892. t f we Issue a determindon letter to you based on technical advice, no further admlnlstrative appeal is available to you within the IRS regarding the issue that was the subjsct d the technical advice.

Letler 381 8 (04-2002) C a w N u n k 34BWF

If we do not hear fmm p u within 30 days from the dale of this letter, we will pmcew your case based on the rmomrnendatbne shown in UIO report d examln8tlon. I you do not probeat this pmpoeed de@rrnlnation within 30 days from the date of this letter, the IRS MU mnslder It to be a fallure ta exhaust your available admlnbtratlve remedim. Sectkn 7428(b)(2) of the Code provkies, in part: *A dedaratory fudgrnent w decree under thls wdion shell not be lsaued in any prwceedlng u n k tne Tax Court the Claims Coun, or the D'irlct Court ofthe United States fur the Met d Columbia determlnw that the organization inwived has e x h a w its admlnlstmh remedles within the Internal Rsvenue Servlae." We wlll then h u e a fhral revoesltbn letter. We will atso no* the appropriate slate ofl5ctels of the revoartlan in accxrdance with d o n 6104(c) of the Code.

You have the right to contact the office of the Taxpayer Advocate. Taxpayer Advocate aseistanca is not a substitute for e6tabliehed IRS procedures, such a9 the formel appeals process. The Taxpayer Advocate wnnot mveme a legally comet tax deterrnlnetion, or axtend the time flxed by law that you have 40 tile a petition In B Unlted States court. The Taxpayer Advocate can, however, see thata tax matter that may not have been resolved through normal channele gets pmrnpt and pro er handllng. You may call toll& I-877-777-4778 and ask for Taxpayer Advocate stance. If you pmrer, you may contad your local Taxp-r Ad-te at:

L

If you have any questions, please call tho contact person at the telephone number shown In the headlng of thls letter. If you write, pleme provkie a telephone number and the r n o ~ convenient time to call if we need to contad you. .

Thank you for your cooperation.

Letter 361 8 ((W-20aZ) CaUq Nmbr 3dROOF

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, ' , . . ~ & & r ~ f e a p d t b ' ~ ,.~isa&&+;tnrir~~k;x'~lmdaha~-~~adb~crion : ' 501(cm).' It rocoind uxampc rtahrs h lhe, htemal lbmhue S c ~ i C t m . who ww a

used car aalosrnuu, fwaw ulh brg*~. Hia xq7 I . . , owmd ,awredurlot on ,. Tho plrrpaso c. ~ w u . t o a l h individuPlo to dor~to tbek ~Pdvih icbs for a tax doduhxi

. . r r u saxnc pmc cwose mo p p ~ f i t charity thsy want. the prooaeda to be gent to. Urhs &w do hot -to a chuity, . . the procad go &ma g c n d fimd. Th g c a q l t'w+ m'thnu dipmbuted ts vaMur d~I t i s r and social nervi~s ~genizatioas . , . . . . 8 . . .. , .

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', it started ib auction on , . , , . . . . ' I . ' . . . ' . . . ., , ,

. , e origiosl'fjokd of ~inkm coneiottd bE : ,. .

-Trustee ( 1. ; moee (fnthr+in-law of j; d. , r nutpa (CPA). Three Air*--tsos KC mwy rnamkm. 'Ibe only n o n - e l y mmbw mi* on

Apcnt u v s c d a cbpy of . .' &gnatioq whish &tad thrt UM UjraMchsb he mvimcd'wom mough ro +we. . ' ' . , 'loas of ; SOl(c)(3) I*, Evea afkrL oxplaindm t u ~ DO pM of my of 's -a msy irmrr w

, ' . a n y p r i v ~ r b a m b 0 ~ 0 ~ ~ ~ w t h i 8 w ~ c l r u o t h t . l o M o f c x a m p ~ . , coatirued with the privnte . . . . . . . . . . . I ) . . . . , , a bancfit6Pdimuwent, ' , ' . ". . t , ) . _ ' I . . . .

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I ' ' , -+Q&ximnrtly two month befare the spat did ME on site c~camioPdon,. roIinquiabcd his p o ¶ i h ' w Dhcbor 02 . aad "coppkply a d cammsnsuratcly" dipbended the old B d o f , . . , .. '

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. . , n ~ , ~ & ~ s m ~ t ; P s , discbat f h t iudividud &m bik cheripbie ~C$UC~;OIIE

. grtetm Lv + fair ~ctve lue 'o f , thc &: vshiclcs. 'In then Exccudve Dhatnrrjnly citcd'ro donm , . ehe rebdNA.D.A. @b boak) volw, mt dio loan & mb-in vdw. wen though ssmc dchs vehicles wcm not able m dririn

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.*a then E x p d v o Dire& cL&d @ ha lomd r S bt diart up coats. ~cieha; L r kr - I provided the agaatwlth copy of this loan afqwm~nt. e t t o d kt lhua ia no writtan ban

, . . m ~ c n t b s ~ i loandS w: atatcd b e four or fiw B a d of , ; Dirocp ' meetings. Tby met in gas~a.b '6 office. Dincton @o diemod thing6 overthe phone. Accordimg tu

1, thav kmt minutxu and ho 1eRhm'with But according to'thc qcw of , they do not have v i m oftbc L , , . . . , . . . ,

a .minutte'Sw . . . . . . . , . , . , . . . , . . . . " , . . . . . , ' . . ' . ' I . . , '

. .. orghation at my wmmo&r.ud,&ki>( lint &* +a five-yoarpqiod ending ~ ~ i ~ o n k ~ A i s s ~ b ~ ~ t i a l i n a ~ m ~ c d v ~ ~ & e f ~ s pn thc dab: DI tbrc aansactiw b@d b W , put nor '

. ' . . , . . . ' , '. " . . . , . . . . . . . . . . , . . . . . ,& o r 8 ~ t i m &.*iciwBlftnuu& w i t i uw oG- c i bllRibto qn kir : tBtwi,dhbr~ .

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. , . . ,' STATBMENT OF PACIS: ,. . ,,. . : , ,

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"No pat of@c npt dmi~gu of& t o p z i t i o n ~ a ~ &a ro thcb;anafit af, f , b,'distribnmb~tlo, mezaber~, mcacs. , dBcers, or 0th privabpamam, mqt dnat the corporaijrm uhall be aurhaimd and ~ p o w a a d t~ pqymaKmrblt .

~ompansa* tbr e&w rendered and b:mako p a m ad distribuhw in funhmncs of IJW purponaa act fb?h in rhh . . . . A&&.." , . . , . . , . , 1 . . . . . . . . . .

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' . loan 7 h e B P k ~ 1 Y a h l C o f & e s e v e ~ i a S , . T h i 3 ~ t ! a ~ t b o a l l c g a d h m : was . . *

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comprrriam crad oornpPnics put bicb m L D ~ Uar qfvicau. ' tbe h a r P ~ ~ e c u b i v e ~ Dimator owcr requqsbDd my witm bids for rcrvies, ht iut ur~ignad UM towing n w i c t to pfp eon

. Audit disclosod th~t whin 1 fhtbegan its in Scpkmbor & Clcbhcr ot it ... =a. which charged 535 kira rpw in tha ~ c a , c ~ a d t o S S O : . .

, . . . ' chargod for: the ~ i c i in rht . . , , . UWL .;,; . , . * , ' . I .

. . . ' . * ' . . 1

. zrh 'TO* S~KVLW re&& vuiod ddV&oi a d8 C& +, ~ i h &i.s r'-a . would not h v c mooived. When reliaquhhcd his posiriDn of lkeutivo Dirccpr & W d a t of . : " )I m'.lonecr oprPrrted bu To* sc+l, , . , .

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. . , , .. ) .I. ' ' 'Name vf Tmv.m-ler * . . . . . , . * . . . . . .. '

'3. ~ c c o r d i n g ~ i h e a p w ~ ~ mvidad s . b e d taw at a caet o f J pk mouth to , .

i (foundor). 'Them WM JZO ~ o ~ t e b i l i t y h rho UIIC of hi^ +klo Pod ke p ~ n d UW of $is vAi& W* not , . raportad on e i e a Fonn W-2 or 1099 M ? liingc bancfir . . . . L I .

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Years Ended

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(d~~rghw o f ; and . pat-* emplofas) dmve a b k d 1991 Toy* C~lpy DX. ( ... ... : ~~mt'mnayb,fixthoeodaPaaodoprtmwbm~ussdby~~mcmkof: ,b' .

. .b@car rrmnrger of . @ & etarad rhlrthpe COY rro a c c o q b i l a y w+ om givm vwbdy or in urnt\a61. . . . . . . also did mt know if. s . or. . B o d of Dirqmn rpprovcdthc hoanlueb of B P I ~ S . . She did mt

' crW my meetings oca did she ecc any mipuao idea* any b o d directive8 w C9ppval fw uso o f thee0 Mhislen. This . . . "Bwrd inchdad. . , . , h i r ~ , ~ ~ ~ g - t n - 1 w * ' A S f P T . ~ t p c ~ t o f f l t e e e k p o w ~ s w o r o ~ ~ y '

. ' u m ~ ~ ~ ~ ~ P r b l q b a d + , giwq by . tohir fhdy ..:, , - ,; . , ' , ' , . . . . . . . . I . . ,, , I . . . . . . . . . . . . . . . ' ,, ( . . . , i

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. . . . . . , . . . . . :4 . , dmve a 1982 ~iiwdc4 B& that w a & w i d to ,T~GID w u no occouneabili$ far rhs \lee of . . , : d r i r v ~ 1 0 ~ d ~ p ~ d w o f ~ M h i c t C y ~ ~ t ~ ~ u t h t r a ~ p r m W - 2 c r 1 0 9 9 a r r r ~ ~ f i t .r . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . . , . . . I . . .

. 5. ch&&ak& :b~nk&cou&dio&dk: Used . . , Car Dcdaat&ip) tbrt t~PPkd. . . fbr: :. : oxcputed thn;ro clucks. ? b a a pyqmlpl wqm recorded

.' . . M , , a Lorn Ayable. l l c ' o r 8 ~ n &ikd pry& Jbo SW&C Fa rrUI ?$tbn ~ ~ ~ m e n l d b , f w t b a964d lomu . . . . . . . , I . . , . . . . . . . . V . , , , , " ' . , , . . . . . . . . , . . - , , . .

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, : . ~ ~ a o f r h a s e ~ o ~ l w a s ~ ~ b ~ ~ ( w r i r n t n f w ~ d f o r ~ : i Tha new truarbcJ delievc that .hdlmd in . , , which' bdght brr p o n d uc wi& these fpnd* . ' .. . , . . .

, , . . , . . . , . . . . . . . . ,. . . . ' . . , . , . . . .

6. I -M ma,&& && a l,@.iiCOtd d 2 h e & d k m , .; Aso ~hbchu'toW S :and ware not ovidcDccd by a wdtbm ban egrw&t.

wan wholly-owed by ~'~FloorSlon~ydwm~dtolorrrm~~~UBcdCaz : . . , . ' . D ~ 6 I o r ~ l i d e q f n t d i r , 8 o ~ t h s y c a n b u y ~ c ~ ( ~ i n v a m j ) . , ' '

, . . . . . . . . . I 8 . , 1. ' , : - ( , , , a . . , . . . . . . . ( .

. . . .7: ~ x d t i o a 5rding3 di~tlrkad thst ,paid1 IS lin. kana$' b q for&&tbt ' .

., . . . ~ W ' J ' J B u t k rontpl qmomsat, for tha.3 ycarpuicd beginnisr' 80d e d q 011.: WM wiu motwith . Uued Cm

, Lqt) wu openting out of t!uu oarpe locntion prim b July k, GVC ipto rorisbxw, Alsb . I . , , ' .

. Towins ( C o ~ company) wa, l&Wd at the s a u ~ px~oc& ( d l l ~ 8 , , ,

. , . and did aot reimburse 6or unc af iD p p a t y . . . . , ; a t a t r x k h w a r na

Mi- sib-ldasa,qpuaent bpweea ' ' " I . . , . , . . I . - . . I ' . . , . , ' I , : ~ h s c h P i ~ ~ d & ~ ~ s e ~ ~ t h n r k ~ ~ t i n . i t p n a m s , b u c ~ & d a ; t ~ t h o ~ ~ & brbVchio&.

, ,Thm.vs no *rim qpm& t&doOumiirt my mbloroo of* lot tn .urae wine rhe lot far . . him to+ burinuu, It h &ii&md.rbat % oPtkproparty w ~ , u 0 4 d by m/eu

; ' I . . .... , , , ,.., " ' a . . . , , '. . . . . . . . . . r . * .!' : , ) , - ' . I

. , . . I I. . . \ . , , , . , , s . . , ' , " . ' . 5 ' , . , , , , , 8. ~x&ticin of . , f i r b , v& eddsd on D a c k b k 31, . . . l o : .. I ' I . . ' . , .

. , .. I . I ' . b . . I . , ' I . .

. . . . . . . , ' . . . , I...__

,' ' . . , ' Prssidont . , : . 8 . , ' . . : ( " , .

, . . . . I , ... . , I , ' . . . . . (M thal A u ~ t i ~ d c ~ f ) ' ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ViP*PnSLicat~ , , . , , . . .

, . , . . : '.Sscy.-Tftamu'er. . (. , , . , b . . I .

. '. . Tmsbe,: , . ' ; . , . . . . I , . . '-rnus~ .;: . .; , I . . , .

, . , a , , , . s . .

, . , I . . , 8 , ,'

' . . I .

v u 's ' o h mmgcdand. wu ah emp;l,plssof ' when 1 . vap the ,, hcsidcnt and E~ecutIvo D&tw.( , , I . ' . , , .

, , , , 5 . . . . . . L . , . k . ' ' .. t . # . .

: . ' ~ a ~ ~ b n i ~ ~ ~ . o f . , . W ~ E I I I . : ~,,@ 4 . . W e n ' . ' e p p o i r r t c d m r h a ~ d o f ~ i r c c & s s d ~ ~ f .. daofprrnoFl r Partncrahio h o w n ns . '

I ' . , . 1, wbilo they w w S t y - T r t ~ l l a r and vice-~rcsid;rot oft .. , 'I& purpow of . . wss to, consult with chmiriw in dm aar be prom. Tbam w a no ikmmon&tion suppart on n-at

' . , between d . b & I , . & , . did reoeiva Form W-2 for. rh& . . . wmpcarsrtioa fidm . ~ u t in . ~ p q u ~ i& were l~sucd to :for5 gG h s , .

hsrspddFormaW:2. Exmhatimrfndinge'Eonfirnzcdthnt : as the SocyiT- and . . . . r, Vioc- ' , . . 8

. , .. Prpddqt w m , involved in tbo ovnyday , , scrivitiss of . . . . ,. ew. &a orginintlbn'a ( . . *lo ixi , .

' 6 . . 1 ; : ' . . ,

1, . I

, , . * . I . , r: , . 0' , ) . . , . ' I \ . , '

' , . , . * .. , ,

Department the Trerrurp - I n t t d Revmue h d c s . . . . . . . . . . Farm 886-A

. . . . . . . . , . . . . . . ;, , . I . . . , :, I . , ' , , .

, 8 . . :. . 5. , x . . . . . . . . I . , . , . . . . . . . . . . . , , . - ~

( I . , , . . / . . . , . . ) . . . , , ; . , , , , . , , , . . , . 5 , , . I . ' . .

. ,

, . . . , ,

( . , : : s . ' ! ,. ' . I ' , a

, . . , . . . . . . . . : , : I , . ,

, . a

, . ; . . , , ' < . . , . I , .

. . . . ,

. . m e t v ~ ' B I I a ~ & m r ~ ( .A . .

ro rrlinqujsh his poaitian of Dhmr of : It WM 'dared executed it uheidext d' .. 'Ihtmow Board of M c b m did -& *i*-*;rnradon . '.

. . . ' ' ~ Q I ~ ' 2 h i d ~ d ~ ~ ~ , ~ t r k e ~ ~ ~ ~ 1 y f l U i n I .

, , . stated that w h a m ~ . moroums.wero m u b d Oo acquire, . om of of ~wouldbcthcpmdcnt . thing to do. Ihie would aUe~tdly~nUow tbc new B w d oZDMctoa tci do what prar o&htIy supjmcd @do..

' ) . , . . , , .. % . . . . . . . . . .I. ' I . . . . . ,.I

. : . : . . . ' , . . . _ ' I , ' . . . . . . . . . . . > . . . ,

I, . . : . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . , . . , . . . . . . . I I. '.:

- . ' f ; . ' , . ., , . , I* ,, ' . ',, . . . . . . . . . . . . . . . . . . . . . >

. ' , ,. I , ' ' , . . : .. I , . . . . , .

. . , , , . . . . . . ia.. . , . * . . , .

' , , . Tbir ypaPhont'etated'rh~t'; would e w rslinqhlrb his goeition of.^- o'f . and . , ' : "mmpIcBly md wmmmmmbl~,diab&~b Rvrmd Boud of DLtctom; In tum .wil l h w cha, agreeaunt mad^^ with, :

. , . I fg ulPry not rncc*d for s o w &ths in , plus twp mmtlu o o v ~ b m.JPl ( r , and &mefore pay 0 . . . . , . a bd of S. , in m&bu bi-wodrlypeymmts, b ~ m FobnrPry 22, I.,' : j did . : . , waivcaw-2kt. , .* hybyrcnrcdqgoa , . . . . . . . : . . . . . . , ' . . . . , . , , . .

) .

. . I . . . . . -9. w u &o'& agreemeit .With ' I T O W ~ D ~ CQ&&~ '&d ~ = b n r ~ ; 8,

. . . . . * . , . . . . ,

' T h + a g r d s m a n t ~ r h ~ & h v i n g ) . .: , . .

I '.. I \ . ' I . . 1 . . . , . I .. . , .

~ > , > . . . .

'90,k ~ 8 4 ~ :. . . . . . . . . . . - P '. .

' . , , . , . , . . . . . ,. . . - . . I . . . .

, .

.'wiu&y ,ti& rha: ~ " ~ O U ~ ~ ~ ~ T X U E ~ M , . will pay: I &in maout in'xpmthly payma&, u 10% iarorwt of s ,* with a &tprrymm , rn . ~ p c h IS. . ,

I. aiwillbcrhownss alionholdtrunbltbebPlPacoLp$dh hll: I . iwiuwi. b'purcbraa the.' m 'FOT ~ l r (hi+' far 9 ,TO do so. r urilluay

ma bbdof.S (b total payoff, 0 bo pdd widrin 10 &p). W'w' :?ha' ' ' . ' bahco of E . . in 18 mrwrthly paymmra, nt lW i m p s t ; of 6: I, bog@@,with the fint paymeat on ,.

*March 13, m:be &own uq ~ 4 0 l d O T dl the b d e t ii pdd in U. : I . . , I .

* ;willpay: I S on d , o f t h e bUndnvFridaw to irrcludeFebnury 11, February 2S,,Marcb 3 ' "

k d hi1~ch.10, , l b n d b r , I willpay r S par week fiw 32 ww~curivi mocks, and S for a h a 1 wodt (cqlydutod to idchulo 10,% interoat throu~hout rbba 33. weola). ' .

~.~)lm~~Aur~m:o~B~JPlici.'%~d'~~a .locmtimath@&~'fwbh , ,

, . . . . . . . . o=pw"B,, ,, * , , , . , . . . . . * . , .,. ' , .

..I. . . , . . , . . I . I ' I . . . . , . . , : , ' .. . , . 8

, . . ,

. . ,This am&uat was s-ipzdby: I : I fir TO* C o m p ~ ~ adh .'tho '

. . , , , Prccidant hr . From Fsb.Nsy 1 1 to Ocroba 27.. thors were** 7 chack to* S hrn k t 0

.. T& Company, own+ Bt~bpammdPy; The 10% intemutteta wrr dawbheclby . . not i ~ s ~ f 4 L : h ~ t ~ t c t c T h c e o . C W S 8 ~ T- C o m p ~ ~ y k, ranked ~ O U ., , , a . .

, , ; . payable, but did p ~ t pt69b nrppodng dpcummht@i for lhia chhnql low ,cxccpt for the apammt mantioaad .. ,,, . t . a "".' 8 . ., . ' a b m , ' . ., . . . . . . . . , , ' , . , . , ' . ' . . -

I , . . .. 8 ' . : , ,

,., , , . . I .

; E Y @ L ~ A T I W O F X ~ : . . . . . . ' . . . ' . . . . . . . . . . . .

I. ., . I , . . , . . . 8

1 . , . ., ' I I . , . . . . . . . .. . . . I . . !

I - , . I ' ,

. , . . . . . ' . , . . . . . I . . , .

. . . . or yew k d d bnIIabmb'ar 3 1. ;,'then& &trd of & e m w d tkos & ~ t mw& mPank ,, ' . . ' ' . : and t h e conipaniq put bib in for drsir scs*iws.. Unlikb rbak &umar Praoiddrr&mtiio DLacDoir,

. . " who ~ U V U rrq;woped ,w bib ,&r .. ~rwing , amuioe~, ho jyt sarigad rh6.p- S ~ Y , to hir a* . ;.,..'. : , ., , . , . . . . .. , . . ' . . - , , e . I . ' . ,

Scbed$.# or Enhibit, : No; .

. a . 1 . , . , .. . , . . , NarnaofTaxnakr ,::. . . . . , . I I . . . , . . , . , , ,

, I . ~ n d h - . h A t b w ' i n no lo&; quota i~nlj.'& ~ a ~ a y ~ l u o ~ o o k & value qroc phana. hey # - . ~ p m v i d c r h r , ~ ~ d w r o d & ~ h o ~ e M t u e s b u a c m a ~ d c i n ~ ~ r h e ~ o k v r l ~ c ~ f ' t h a k v t b i ~ b . T b o y '

, , , . also e n d slong fSS F k 8243..and thq wapc quick ta paint,mt to Wac &~OIE h ~ t ae doarCg s vuhide in mod of ,'

, , . . . . . ' major mactUnicd rspsira rbht h e whoMe would aot bo an pcc9ne S p e to go by with m p d s to tkir Mhiclca. T M ~ +o was nbt of b'poliuy of e famm ~ x k + i y ~ i r e u o r & w' - .

. . . . . , , . . . . . . . .

I , . . . . . . . . I , * ,

5 ,

Y q n Ended ,'.;

. . . . . . . . . , ~t isno l a n k h p k y OF, t n ' d l d which or whcieeic vdhiclss 10 phy dl dr;rbmer or &ah. All ,pm are,

. , . rold at Ihe &on do c~rccptiona: n o c ~ ~ p t diem &li& ch t U pmdoo L fhk md ufkrda uvaybdly the a . m e . . , . ' opp& to buy vd&+ at whatwar che ltwtkidbtings. Employcor d p l o w of allowed to bid& rhy

. , : . I . . . . . , . , , . . . . . . . . . u6hiclsrtthqirauoh:011~.~~ awtip cac opag to public. . . . , . . . . . . . . . . . . . . . ' . . . , . . . . .

. . . . , , . I . . , . I' .

n @ , a ~ o ~ q i i a r o i m o l Y ~ u ia A t 0ffiC0 &d mP%& *,the form4 P-t Exmtive Dipctor, r~&igncd,in Feb&ary . . . , . , , ... , . . . . . . . ,, , *.

,.bohmc pa id& of I in F o b 4 t whib bonh& a, p&vidt~oucdonecre~eo far , . ! ,. , Auctiow in 'dl I; Tho putb ontared inro 8 miam -t dakd July 1.

' ' . Tmnsot for S I L of P w w Pmpery at Auction" rhtt wae eigaed by rhs office m m ~ t r for lid

I. Under U s agrwuht, L &-'not brvs the right t~ conpol ~P;dk.t&hboftkbls a&tiopqcr rervico~ to thc gmmal public becauro he is limnsod by rho Division oPLice~nmg, Ispiatmat ef Commmca aad is ophratos a corporation.: llao c u n ~ ' o t 6 c q I , of . etamd tlpt rhoy do nor h o w .

. ' arhethct * , A u c t i ~ ~ ~ f acww worn a p p m y ~ by the Old B o d of D~~CODM or,wherbrrr con^^^ any . . *bide bw h m Otbht II+IIC~~~. . . . . I

s , , : I , . I , . . . . . , . . ,

- ~- - - ~- - - - - -

: I I , , . I ' . , . . . ,

, . . < - , . . . . . - . . - , . . : . . . ) , : . .

. . : I . , , . ' , . 1. , - ' '.

. . . 8~ ' . , I~~COIIWI betwerm the p& pmvid+ th~t. v?oplti &.the f o ~ ~ & m 5 3 ~ ~ f ~ ' ~ s s ~ ~ ~ r n i t s '

auctions, dv-rmt (qprox. S par week), wpplla, towinp of tho vPhiclea, eum.ty, hawknee, & W a g a aeedcd. . '

rapah M n ~ d e d , taw ik title M nwdcd, d tide NMU a6 ~ s d # L Tho conkact fubr providad thd auctiw would be ' ,cou&xbed a thc fPcility owmd by . d.tU h a d 0 p r y ~ c l o r k m g , ~ , d ~ g m m s a r i c e j . . , ..

. . : . . , . . , . " . . I . I , . I . . . . . . .

.L ,

'3~om~88bA" . . . < . . . , . # - . ' -.

. .

& ~ f i @ i q i s a i e ~ b a o d t l ~ t ~ .paid&-mhiap*wr&dfS. ' d i r ~ @ ~ m b n ~ ~ - l a d p . d b U a t i p a c & ~ . , That ,rileopaid S: ~6o irhvcrr ia inas i rv i cc sdur inR~srmtp~~Tht~ to fZ icars&no i

h w wllaher tho a&-g ox pa ope^ illmmd by "and pud by . w m a p p d bowwo thw ap no . . hppdrtiog docummmtion. Tho adwtbing dono by ' , b u h s orgsrrteti,~'! orma in icwhile brc d v d i doot by

, . docMP,t, it hss ! 3 nnme and telephone number, tho the; and pkca of the Car Aucdon. . &. , , ,

1 . . , I , . . . . . . . . . . " . . , . . . . . . . . . . . . . . . . . . . . . a t a m Au~tionem md &&of i x o i v c d ; commLsio~ fim the a l ~ bf sin? N ~ A u & ~ ~ L ~

, . . . . Vehiclcs thet totaled b $, i Afber t y ~ apur ofiero. , . . ad . wsm addsd Iri the B o d of D ~ I - C C C ~ ibja *ti- war utoppod, H&,

. ,, ' is Btill rhocun*t Pmidcat of1 4 a d anyes as io

. . . . . Awiiqmcr. 3: . " . . . . , . . , , ' . I' , . ' I . ' . . . . . . , . . . . , . , , .

s . . ,

, ~xamihhtioa W i n g 8 for tbc y- and&'& ~kunbu 31, diilowdthat m ~ ~ e u t &uaisa,

,. , AppraieW, chargad ody S rpp* r'oar whilo . rhoir A ~ O L ~ W C @. Ppedont charged.' per car. .Tho d ~ i p i o a CO, us0 @ spgnLd e'urp"or, was m a by, : batawre hey belhved @t . . . . . . I . . .% .

. . , . . ' . . . , . . . . . . ' . , . . . : . . , . . . ... , . , , . , . . . , . , , . .. , ,

, ~ ~ ~ r t - ~ . , . , af the T ~ ~ . ~ ~ ~ ~ ~ n ~ ~ ~ l ~ ~ ~ ~ s ~ ~ . . , , , . . , . . . . . . . I , . . , , , . , Form886-A . . , . " ; , ' , . . . , . . 6 , , : . ' . . . . , , . . , . .

I . . . . . . . . 8 .

' . . . . , , , , . . . ,

. . . . , . ( ' . , , .*. > . , % ! . . , . . . , . . , . :: . , ,

' . , , . , . . . . . . . , . I I

. . . . . , . . . , ' . , . . , , . ,

. . . . . . . , . . . . . . .. ' . . . . . , . I , . ' 1 , . .

-. - 7 I

: EXPWATION OF& . , . '. . . : ' ... '. . . , . . . . . . . . . . . , ,. . . . .

, I , . I ,

, . . I * " . , - - .

. Schedule or ErblbIt .

.yo.. . . . . . , 1:

< , . , ) ' I Name ofTupiyer .. ,

0 . I . , . . ' , ' , . ., . , . . '

. . , . . , , . . , . . .I .

.I,. . .* Years ~ n d a d I

. . . . . . . . . . . . . .

I , '

I P .hrrs~mandrd~tbaI arcahtothe i rrnoa It is &tlj opondng,two uuct iw a . , w a e l ~ n a i n iodoaeia ,. oxpmitm rvoe poeeiblt rhrough brtirpartudqx with other chtuidcs,

, i, ib~nully of , wee b n q h t &I m'DkFctor of Dcvcbpmqt. HiP sale pucpoee '

. wao w dav&pp&&&ips w i ~ c h a r i t i ~ ~ ~ thono cbnritia B gap~ l te manla npt aom& avrihblc to 6 h . . , . splim dl pucIlPahip db+ona d dooignnkd chacik ~ @LUX on n SWSO,@t abiort,hg 41 the '

coma far to* m t a n d i t i ~ , pu~tion b, -in& doaihg a d irU cosar ofpamphltm or any olhor wrim . . rnrmid that would help thcm in tbair oar donatinn nm- Sinre hprrtPre, wu amnad with

thc . . . . . . . . . , . . . . . . , . . ' . , ,

. ; 1 0 . L ~ ~ y ~ ~ & ~ ~ & 3 1 . w ~ & b g i k ; t o . .~mployeeinf - . . I. also worked for: . fbr the ioar en&d

' . ' , c~Der:nuibca31, was not an tlployot &r in rho' yur d d an Docambar 3 1; . Tho . ,

total mount paid for. ' ksdrancc by . WWL~ J to the corrm~ ofacora, hem ir no nladooohip betwoon i and . plhei thea'~t one b e or anothor b y were bolh ownad or *-tad by

, . . rhc eon o f I fnrma ExecutiveDkmr & Prssidqt, Tha currmCinnnagemmt . , war mot unplpyed at t4at timu so hey could qot mphin why rhiu Ineurimco pwium was pay out of .. . . ahoounb. . ' ' ' , . . . , . . , , . , ' . . I . ' . 0

. . ' ' . . .

I * . . . . ' s-ip~ehnur~d s&-& lpa : ; Vr*u&;l=d ,

vahides w u pr,ovidui with ; ; D* sport bbhtikhn. srd .~prwidedwhh1992Lincokr , ' 1 : . CondbcnarL In mid Octokr of a vohlde ata6 provided to macr, kmvd to rad Ihm the

l d d a m d ~a~?aim-.: tbaclqu&&Wu A u c t i a a a a r C R r a i d a u t m ~ a W a d 1 9 8 5 . 1 . J6OfSEL MMLdoe Benq.whi& pnid fix the rep* dod pint job. 'Ibs v n t ut r inbd.nb i

. , gpprwed.thlr l b m wrs no acccnmhb&y fitha w'afthow whiclet aud thevnluo drho uro w u mt r s p ~ e d an I

. . i ronn W-2 or 1099 na a &iage bma@. . , ' . . . . . . . . . . . , . . .

I . . . . . . ' I , , , .

I ,

; T k ~ & n b i n j d ~ o o d c ~ ~ o n r d ~ ' u l a n b ~ o n ' r ~ d o f Q i i b r t h e y k $ o &'m~ecambar31[ : , . , Or 4U,Board +~ILI& of . w m cmplopocr oP .. pr had 6naPcial nktiquhip~arith .. .. . . . . . . 4 . . . . . , . , % . . . . .

. . , ~@0~.'1.~)l(c)(3>l(o)(l] d r h a h a m TW my ay@zatha %par& a d ~ Y m fix 50l(c)O p q k u , ' only if itmgap p h d y in aktiititiw tk esDomplish ow or wrrr of arch wnnprprrporar ar opccbd in tht Code rdon .

' ' I1 dow not ipe+ a@usively &'501(?X3) pqosas if marc m iaaubddhl pen of its retivhb do wt furthk such . , ' . ' . . ! . , . .

I : . . . . . . purpnw.', ' , * , , . , , , , ' , 8

. . , . . . , . . . . . . . , , . . . . , . .

02 T.C'S58,576 (1994) (quoth& . . 71

4); r c t h b 7!J T.C. 793, - ' 80+1104 (19822' Noapthclsrs, the prea#ocg d a single nomxyqi

' . ' ' ~ d l t s 9 of the mmbm or aPm@ r#ampt purpala. . . 283 (1949'; ~ 113.T.C..47, . . , m d 5 7 6 6 v . * . . . . . . I .

9ZT.C; ,1053.1065,(1?89),, . , , . , 0 . : , . . . , , , :, ! . , . * ; , . , . ,

.> ,,: ,.' l',

. . . 5 .

*'. ,.,. ,. . , * . " . , . , ' . , . . : . & ' O ~ U A ~ ~ A < , . . :., a . a , , . . , ' : ~ E x P ~ . ~ A T I o N o P ~ : , . . ' . . . I . . ,

Soh4ult or ]Exhibit . , - , - . .,. '. . . . . . . . . ' . . . . . . . . . . . .

I . : . . . . . . . ' , . NO. ; . '

. . . . . , I , . , ' . . % ,

. . , ' 1 Name of T a m y e r . , ' :' . , . .. I t I , , .

. . . ."I . . , , , . . . 8

. . , . a . ' . ,

, Ywa Ended

. . , . . . U.S.S @@ 170 (&?)@); 501(c)(3); 26 CI,R: @14)l(c)(3)-l(s)(l); f2) &at no put of ~wrk'kruing~

' - . " the k a d t of my pfivrts dwuh~lderor i d v i d 1 4 26 U.S.C. @ 170(c)(Z)(C), 501(c)(3); 26 CPR. @ . . , ,

. . I.SOl(cM3k14cX2), md (3) &st CUM xaaintdiu r e d mfkimt tu dem01ulat~ &nr it is entitled to nx- . : ;rtsarS, 26 U.S.C. @ W1;26 C1.B @@ 1.6001-I(c], 31.6001-1 ..." ' 8 ) ' . , . , , ' , . . ' .

. . . I S , I . . . ,. , . , , . . , ' . .

, "~..Hoyvovcy, CGM h& fiilcdl tu hog m c d wlqrraar t~ dctamihc the hrqhiura of its opationa 'id kild'ro . . . . . .

, , shodo.tht~t iy operrriaae do'irot inum in p d lo the p r i m b-fit of it# of66 ul..." * , 8 . . . .. ,. . , , , . .

. . , * . 8 . .

, . . ,

. , ''.-,& L & a&atc .G& O ~ C W ~ cxpca8i. L no record &W&g rbcdu bear wv*. mpapladad . . ' f o r o p a a u i n g . ~ , given b h opphnrgs orwd far othorpurpcs st..." :

I .

, ., . . I . . . . . . , . , . . , % . . . . . , . . , , . . : ; * - . . . . . . . . - / . . < , , .

I . I

, . 9 , . . . ,

. , , section 1~01(a)-1[2)~m&,in~%mh,t~k ., ,: . . ' . . ... . .

L . , .. "...An oq- idmt arompt iivm tpr marely h u t % ia'nor.orgyrizad and o p e d &profit. h or& o~ . . . . . . , . csblblhh ib &auiptioq i( is mcnauy'that cvqy such orgdmblon c~~ aomptioll filc an application fram M '

, , . . ' an kdh.. Subje only a the Ccqmhaiond8 inhcmt power to r r ~ ~ & o m l q a b a v s c of a chmg.a in the law or,

. - . , . reguh$~nn or bor ocher gopd sruet, an oqbirization Ihrt baa becp detmnhad by rhs C c n n m h i a or district , . . . . . . , ' &roctor b be a k p t soctioa 501 (it) or rho corrmponding pmvisioh of prior law mry roly on ouch'

. . . . . . . . . dcmmbttion ao l a n ~ rs t&m am no dUb~gdtL1 in the or-n'r ahamcbar, ywposa~. or m4thods of . + . .

, . . OW"' . . . . ' I . . . . , , . . I , . I . , '8

1. , ~ e c t i o n 4 9 ~ ~ w a i & t o & b~$AM6d~$seeia 1 3 1 1 ' d ~ ~ a x p ~ e r ~ i 0 0 f ~ i & ~ Z,PL 1 0 C 1 6 8 . 1 1 0 ~ ~ ~

. . . 1452;srramd July 30,1996. Tbo saction 4958 wciw Laxas gbnenlly apply to oxccs, banefit traneactioor occurring on or nRos 'Saprambar 14; 1995: Thc Report hxn thc C-ttoc on ,Ways and Ueane on the Twp.ya.BiU ofRigh~ 2, H.R 2337. ww

.. suW~edM.cch 28,1996. H. Rq. No. 506,l~' Cong., 2d Sasb. (1996) 53,' Prop& m g u l d o ~ wmt @Iished tha .,. ' Ftdaal bgis!uAugrret4,1998; 63 FR 41406. .%,ljropcd mp+ioar wcm mpktdby ampway reIulsdau tluit wcro

,.. p u b M in rho Fadoral Rpginotr January 10,2001,66 F.R 2173. Thc tompanry mgulaeioas wDio tqdacod by !iuJ . . ' . , mgulndoma thm w'we publirhqbin F e ~ R o & u s Jvr~ary 23,2002.6?F13076. Tht final sugulaiolla, wkch apply as ,

, .of January 23,2002, rogFeaant 8 b i r d reraonabla inrurprotadoa of saction 4958. b d on the hht of WaSi q aprwed . ' ha tha Rapart h the Ways od Mcm Co- submitredruluch 30.1996. NGUC of,daa e o m i m ~ 4958 mguleticms. cited

, . , , , ,* . . d c l o w a m ~ ~ ~ o r ~ k t o I h o ~ p . y ~ ~ t h c t o m p ~ ~ ~ ~ ~ i n t h e ~ p c ~ m g u l a ~ o r ~ d s m p o r ~ .

, IeplrIilmB. ' . 0 !, . . ' . , . , . ' . , , . . I , ' , , . . . ' I . . . . . . . , ' . . I .., . ' , . ' . .

: : Satim4958(3(1) &tb.&&'&vk& Cob impo*)r tk pbtidiphti~n ofmy orp.aiz~boa,&aq=, 8 m @ to 2s . . purccllr of& acws ba&t (tho '%c tju aa"). T$c tax murt bo paid by itay d ~ d ~ ~ with m p c c r lo Rlch ' .

' , . . ; . . . . . . . . . . , , . ' Q-aLasUc~on ..' ' , .( . , ., . . *

. . . n . < a . . , . . . .. , . . , . I .: . , . ., , 0 . ,

: , 'Sec!fi;n 4958(a)O afthe Code imp01011 ap iash wx- b k d &sacdoh a t& ?uai to 10 p&iaot of& bmda unless . , ' , thc Participati~n t' uot~WiUAJ and ia rtwaable +Z. . . . . . . . . . . C . . , . 8 ,

, , , , . , ' . . .

' i ~ ~ i 0 ~ ' 4 9 a k klhr ~ d & ' p & v i b ~ dutbluk &~irri&~I tak i m d . but&'&- ~&Q&V~IYC~ L tmspctim is , . . not c o n r c t d withiir t+ Puable Mod, n tax equal to 200 parctnt af , tb a x c ~ b d t iawlvd i imporsd arrd rmryt be pnid ' , ' . by auy d i q W o d p q o p with w p c t 16 such~tnddon ( r h t " 3 d rier W'3. . . . . . . . . . , . . .

s . I . . .. ' . . .

: .. , , . . ,

s ~ t i m 4958(~) ifme coa , h p ~ , b d a ~ ~ b ~ . d t &ctimn u Y,t-L&n WW, a ic0-i~ b&t,b pruvidcd by an "epplicabla mwxcmpt qanizazi011'' directly or bdimtly to br Ux u o of my diaquaWedpsrson if &a

, ' d u o of rha w.rjoncuoic bcacflr provided ozceedu the value of the coos idmfia~( incI~ h e p,dormmfc of ~,onricas) rotcived , . . . . 3 , . ' . , . b

. a _: . . , . fqr providing such benefit. ' . ' , , '. , . , , ,. , . . _ , . , * . . .

, Pepar(Snent of the Treruury - hte+ b m u e Senicc . . , , 8 @

, , . , , , " ;g , . ' . . ' ,. 'Form 8 8 6 ~

. . . . . . , , .:. ,' , . . I . , . . , . , .. , . ,

. , . i

. . . . . . . . . . . . . . . . . . . . . . , . . , , * . . a

. . . , . . . . . . . . . . . . . . . . . . . . . . . , I : , . I: , ' . . . . . . . . . ' . 4 . . . . . . . . , < ' ; . I . , . ., . : , . ' .' . , , . ~ ,..'. . * "

, , , . . , . , I . . .- . . . . . . . . , .. .- - I , . .

I : 2?orm8S&A - # .. ' . . . . . . , .'. , . . EXPLANATION'OFITEMS :, .;. , . , , . ~chodule or -bit .". . No:' . . . 8 . . .

! < " ' I , . i ' ) . ;. . . .. 1 . . . . , I . % ' , , .

. . . . . . . . ' , & .

.: . ' . , . . . . " I .' Name of Taxpayer , , .. , * . , I . : .. , Yeam Ended . '

, . : I . , ;,. . , . . . . ,. ' . . :. . . ' .

sectioi 495a(4 cba. *. adaPPU& tu;exmPt c+&atiwi* as. tiqmiatidn dkcdied i~ dm(. a t i b

50l(c)@).or r 6 ~ SOl(c)(4] of h e Code or organization, which waa so described rt my b e during tho five-yam period I ' . . ,

, . . c w t i m g o n t h a d a t e r r f t h e ~ ~ t ~ ~ . '.,. n :* ' " ' ' I : . . . . : . a , . . . . . , ' . , . . . . . , , , . . - , , $ .. .. , . . .

, S&OL 4958(f)(1) dthc dodt &~'~~dioqurli6mipmm~* aa (A) m i paam ivh wl at any iims 'w tbrr fivbyesr . ' ~ ~ d e o d i n g ~ t h o ~ o P n r e h ~ ~ ~ a ~ o n i ~ b ~ ~ e o m c R l b e e n t i a l i r r t h r e n c e o v ~ & ~ ~ o f ~ w g ~ ~

. . . . . a @) P mambos oftha family afr disqulScd pman, ,d (C) R 3 5 - p m ~ t candled mti*. ' . . ' . # ,. . . . , . . . , < . . , , , , . - ' s~tik 49u(f)(z) d b coiia ddki &c(; a' &y dir~ctor, b &tm of &'imp{ ocga+od

' , , any individualba* powers or,nspouaiiili~ siolllar to hose of en ofliccrl dirpctnr, or txutau. .I . . ,. . : .. , . . , . . 8 . ,, . ,, '

. . I ' . ' . .

, . * , , . ' ' . . S d r m 4958(d)(I) of tho C o b prbvidri drat &rh fapoct ra); wcc;o& k t 'husactian. if mom than one ii liible b r

~ ~ ~ S 8 t ~ , d l N E h ~ ~ n s ~ o j o m ~ , a d d s t v o f a l l ~ l i a b l o f o r ~ t t u ... . . . ...", . ' : . . . . . . , . . . ' - . ' . . . . , , . . . . . . . . , , . I . I ' . , I . . '

. ' . St- 53.4958- I(;)()) of rhs rngdecioaa' pro& &t ex~upt ar dtht&bo P- $ a%A$ b&c& muyfian, ocaus 6a. . the date on which fhc dinquali&d pmon mdivw the eccntomif,b+e& fttr Ldatal incbmo mx prpooea , . a

' ' , . . . . . . , I . . ' . I . . . . . . . . . + , . , - k u o n ~ 4 9 5 ~ 6 ( ~ ' 0 f 1 h k rcgui&&pmvitiw &t payaren~..lindh a &ation mingezktam pmsumod to be . . rsrsonablo. Pnd a banafu of proparty, or b o right tp ue propmy. is p r r s ~ l d CD be BT fOir marlrst value, if the fo!lowhg

. . . . , , . . . ' . conditiocvl arc aratiefied:, . ; , , ; ,:' ,a , , . . , 8 ,

. . I I I * . . ' , ,' ' . I . . . . .

(I) The c*areotiwn &&aui PT the hp of the pr&crty hrufer I& qpmd ia advance by an & h o k e d body of . . , opplioabk mx-cxmpt oqaaivtion (br M cotity conhallad by rhs agmiizatioi Irriih rho meraing' ofmguhri~n

. . 53.4958-A(a)(Z)(ii)@)) c c q n m i mtimly of individual6 who do not &nm a amflicl of kmrest (wiw tho meamiag of .pan& (c)(l)(i] of thin seclipn) wiQ rcspoct to 160 coinp~atkm ammgammt or pmpmt~ transfer, M kcribcd in

I .

, , pmgaph &)(I) ofthie sad011., . . , ' I . . . , a , . . " . . . , .

* s&ko 60ql ~f b e C& p!ovida th~~t evvy pr- hble kr my tax impoh by ,the C o b . & ku the &co~ectian thacog s h a ~ keep adaqwta reax& M the Swptary ofbe ueqmry or his dtlsgapc may h m tima rn + p+cribo. . : . . .

. . . , . , . . . I , . . : . I ' . ' . , ; ' . ~dti&kDG(t)[~joftha code prnvibds, oxccpt w &vidd in &tian 6033(=)(2),~evay &rhiz&9 i m p t 6rbm ta wier

, . secdoa SOl(a) $hall tZlo m rrnmul mbnn, W g aptci&&y drc lBme ofgro~a income, n c d p b and dlJburwrr~mtS. and ouch , 6 t h ~ jmfmation for the purpam of 0-g out tht btamd myomr0 lsars w the Scc=taay may by &rma or quhtiorm .

. pmscribo, Md bcp suob'mds, d m unda'oexh such anormcpb, &,such o*a nhrms, and comply wilb such NIW and . . ' se@tha ss rhe Seomtery may .ha fimo b time pruciiic,. :. , , ,, , . , . . . I

I . , . , , . , . . . ,, . # . .:.. I 0 , ; ' ' . .

~ e c ~ l . 6 ~ 1 - l ~ ) o f t h c ~ 1 ~ ~ d ~ 1 ~ ~ ~ ~ ~ 0 n ~ ~ & ~ ~ ~ ~ j ~ ~ n ' i w ~ s & h 1 . 6 0 0 1 - l ( c ) p V i d t s t h u r . ,

. . . . . may agmhtinn axempt h m tax w s e & o o 501(a) af tho Codo rdd subkt ta'rhqtpr'ixqbetfl by section 51 1 w ib' '.. . . . urudadPd buaineae hmmc muet koep auchpcmanent books or ac- or iaeotd8;includiag hvmrwiqs, tu are s u f & h t to , ,

, ts~bliah the amouqt of p s home, do&ctioq, c~cdi(a, or othar mttm roquirod to be &own by such peram in &y raw of ' such m~,'Suchorpuigatiau s@dl &(so beg sueb book d records em m p h d to a u b ~ ~ t i a n b e infoxmadon r q + d by . . . . . . , . . . . I , ' . . . . . . . ' ,scction6033, . . ' : ;' ' I . , . t .I . .

I . . . . . . . . . . ' . .

. . . . I .,. , ,

6 . I , . - , , . , , . . . .

, . . . . . . 8 . ' , ' .

. . . , " ) . . , . I . . . , - . .

, . . . . . , .. : . . , ' , . , . . . .: , ,

. , . . , . ! . I . . ' . . . , ,

. . . . I . . , . . . . , . ' . , . <

I I , . :. , . , , , ,

. .

. . . . . Dep'srtmcPrt of the ~rere~&-Intamd anue ~kvkc . . . . . . . . . . , ) ' ' . . Form 88CA . . . , , ?,, . . , ., . . . . . . . 1 0 , . . ' . . , . b .

. . , . . ~ . , . .

, , , I . ' . , . , . ' . . , I . . , . , . . . # .

* : , < .

, . I . . . . . . . . ., . . , . , . . , . . . . , . . , . . . . , , . I . ' . .

- 0 I I I, ' , . . I

, . , , , . . , . . ,

. . . 8 , , , . , . , . . . . . . , . . . . , . ,

I . . I . .: ;; . . ' - '

. ~eition i . 6 ~ 1 - l ( i ) oftha'mphtioua rtam tie'bhka c i & o h mpirc(i'by lhfl at& L ~ . U bo kept .L i tkw. ' avaiQble hr iuspccdca by wchorlcd hmmd mvrmus OI~CUX or anploywe, and hJ1 bs m long iy tho content) ,

h ' : a . '*, tharooPmay bo mntarial in the edx+i101tion of my inhad mvmu~ law. . . ,

, . . , . , . . . . , . . , . . . . . . . .

0 .

,; i e ~ m i & o f ~ ~ ~ s v ~ t C ° d . r t r : t o ; l ( ~ ~ ~ ~ & ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ . C ~ b y , ~ ~ m y & ~ regulation, rcl&hg to & m d w v r m u o laws, shall be mppliEd w i t b t mactivc &ooL '

,' . . . . . . . . . . . . .. . . . . , . _ . ' i. ,

, . I . I , I . . . . . :, ,

, . < ' . Rev. Proc. 2001-5 Sbction 18.06 in put at& rho %owing: ' . ' . . . . . . . . . . . . . . . . . . . . '. . * I

, . . . , . I . . , , - . ~ 3

. . , , , , . . a , . a 3 ,

. . . . " . , . , , ,

G O ~ ~ ~ ~ & T I S ~P~SITION ON ISS~JE #I:: a . . , ,

, , . ) . , .

* . 0 .

. . , ..' . ' , . . . . . . . . . . . . , . . . . / . I

. . io ~ ' ~ o t && or i d iv i&a~~ a&- ir dcfmDd in &dbh i.so~(n)<i)(cj of rhoU&cu. ROE. . . . . . in &o a d&quaW panon d h & W mposssr with mspoct to I : in the

. ' f d a t of .and raved u tho Rwdm andP*aou'tivcDiroct~~. fmm Aupc . untilFobwry . 1 . ,

: 'waoi4apobi t ionmixsn: i#pubs~a~ian-o?vmtbc~U . ~ ~ y c ~ c ~ ~ f i u o v b e o . .nude , . " . mpaymaDt o f & g d l o b ht ckims tq have mkda. KO, evca @mush hd war unhb(o 9 pmyfdt thc S a d with any ern ~

... . I . doolmiqmdon'ht the loam W& evP. mrdc,, , , . , . ,. . . ; ' '. ' , . . . . . ' . ,. . , . .

. . . . . ' $ . , , , . e . , . . . . . .I . . . . . Repbnseh~ttaa b'rhs 1 ' frib'tb e s i t s u e o f w* rop.&ib d o l l o p i l o w by

'

ci,~titrrfl r privqo b q f i t to him. Thth~ah, the p d t mnintah ib posiion that , in n 'priyato ghmbnldocor individual'' who mosvqd an c c m ~ c Wfit h m ' . , . .

I ' . . , . . . . ' . , . . ~ . . ' . . . . , . . . . . , , .

I : ', . . . . , . * , GOVERNMENT'S POSIXION ON ISSUE #2fb

, , . . . . . . . , I- . . ,

T- oipY hPkw ~d vhhid&a ?&l &A pd k .YY of&e f.b '

. 9 mi&t valp.md c o n a t i n i ~ a nh1.- baafit (o ,'$to talc owner of ie the' fiitbcr,,oi md m a mpqtml s v arrit!en bids fm DJwinn swicaq hajust s u w Lbe.to&iPg

,suvico w hicam' ?hem B O ~ bfbirato~~ for the war atrtsdrbot, Towing Cornmv wai created . for @ -1s pupose of providing towing &as liot ( L Tbc b o d mar a ~ l r t d that. whm I rolinpukhed

' . poaiwn o f . B r c ~ v e 4iru~tar & P m k k t , bir mn c d a p a a b of . . TOW^ : coCpe&. . . l k . S ~ C & . . Of

rcvmml ipridto: . . , I rqmllrsd ~FI m aoo-c b,ap&.b , . . . ( , . , * . . ,

, . , , . . 8 . !. . . . . . . . . . ' . I ' , . . . . ! . I . . , . . , . . , . . , . 1 . I . . , . . ., , . . . . . . . . . .. : . , . . . , , . , . .

, . r)ep~+tmcmt orthe Tranawy - f?lernqeenur S h e , . . i :I . . hm . 986A. . . . . . . . , . I. , . : , 1 1 : .

, . I , . . , . . , t .' ' . . I . . . . . . , . . . . . , , , . . . I . . . . . , , . . , ' . : , ,

, . . . , ., . . . , .. I . , . . '

' . ~BoudofDi~cc tarShrtbcyw fOUD;lthtntwhn W & t o o q ~ v b d U 8 & t h r e s ~ t ,

moving compuuhe, whioh pat bide L &their acrvica. The ehmp10 the now B o d &o the agmf wan rhrt . w 8 1 e b B P @ $ 1 0 0 ~ ~ @ f a r ~ ~ o b r h a . 1-P

, . wi@ ~ K I new Bond pays 565 per unit to rho .. . . . I . . . ucain . . . . . .

.. ' . . , ., * # , . . . . . . ~hk EOBs rqm* lbst 1 - - . s'w a cut&d nolay, which dowrd f6; lbo P~ a c c ~ t i o n ~ o f ~ reattired

. by( c o n u n d i d s ! h o a u d i t ~ g s ~ ' ~ ~ ~ ~ - %am6nd~diac losadth t paid$. Qrime: ;.S I

dridng I ,sndS., .duing to. : to perfonn 'Tltla Saw+"- &+r 6 t h of&atpd vshieh knm . ;the donarta . In rapamso to the I d b g d n n nnnrmmtRequauqbmigbd t6 the Boudof ~ r u 0 k . u on N~vombur 11, ,

'; . L b b ~ t e e s p r o v W a w r i t m s ~ t \ h l t ' ~ 'J~C4mp~hvercrmsrcdfk~ssbLpmpossof lowing . a br( '. .The sovarnmmu rho, dore ~ o t ' p p vitb qe EO'e mpowe that h a y s o thm is w doeupraneon tu

'

auppbrt cu dany : -process fbc LVW d&m, tht l~umption sharld bo dele& 'I'mas. Reg. Sectibn . 1.6001-l(c) pcovidu inrclevaat put tbat, tho orge&ation aeorpt Smn har uder rndon 501(a) hall keep such boob and '

: . rcco.drds u we mquirpd tn mbaIPptiaQ Yhs -tian xcquixul by mfiod 6033. . . , . . . , ' . . . . , . . , . . I . . . I , . I I . . . , . . . , . I . , , ' I .

, . . . : . . . , I .

, . . - ,

.. , GO+ERNMENT~S POSITIO'N ON I&& #3: , . ' , . , . t . . . . . . . . . . . , . , . . . . . . . , . . . : . , ' . . I . .

8 0

Thevul~e'ofthe~u~&&d'by t .tb ..., 6 pdv& ~ t d imkaait ID became

' - , ho,mai~cd qa eermzmio b e d t w G h c usod'an krto (Law) ma rbe Pddant rqd IEx~~t ive Dirnctor wiikh puid for. , Thare was m'writm docummbb;pn to l o w rh.t L o Bohrd of Dktbia actually apprlncd ' : peoofthovehi&Eor . ' . . . . . . hh p , ~ d n r l ma. T)awc wan .Isp no .accoWahility for tht. urn of mu vahlok, M tho pmod rw w@s nat rupted w r hinge

. . ' ~ t ~ c i t h O l F ~ W - 2 0 ~ ! ~ % ~ s C . . ' . . ,: ' . ., . . . , . , . , . , I

, . , ,. . I .

I .' . # & 'Va~wi'Of l lUk 6midK.d & - . (wit0 nF b .nd . . . . . . , -.IA (Wghtar of: Jars '

' p r h b b e d i t d kmmeatb a d . a as officcaia of , 'Qn usd of.tha a& by . : I con@m6a, d prim bemdil only b k ~ e +o WM an amployso of . Thoee individunb, mccived an

" .economic b k f i t from ths p o n d two d b vchicla th t w m &tad to .. , aha maeivd h indiroct . . ' .r.liamic bcptfit 6vm W p a s o d use of the mtoa fUrnishcd (a his wife and by , 4 on r e p h to rhmm autos. If

'

.bad bt pmvidt+ thaw v c W w hie wifa ad &u@tar or pmd bar'@ regate, hc would hayo h d KO pay for +autos md , ,

. , , * ..tharopaLri.l?illdf, . , . . . . . . . . , . , , ,

. ' , # .I

, . \ . , , . . ,

. , . . , , . . 9 . . . , . . . . i . ' ? . . , '. The Fog# paalrioa ia not ~aqiewt'wich the *. '&&don oft& d i s h 3 j d and caacdItd &b am 4 b . , thBI i mado mno@ly navmmta m -u Fkuncirl Sc&m hat totald S , hnine. , S m , dustrg , u d

, $' d w 'ku' i' Lixlu base Pewnoat". Whether. the yhkk was tided u, , ir irreIavrmt. h . eddition, wo 0 5 c ~ k.k k0, .a and , pmVided a vrrittPa r a p o w 00 ow lnform~ion &t ~aqucet &trd ~ovnjdbar 14 t.wbch stam tbrrt: (A r ,drove n 1991 Lsxur E5250 rh.tw118 ~QB-M to t . on ,Dtccmber 4. '? wM& WIU aold oh Agd 24 3 C&MY thrt waa oamcd by ..- md

' ' -' . (2) " ' .

irovo a 1991 Toyotn,CamiyDX r+t wruiiwwcd b . on Ocbbar 21, w b i was add on April 20; n p s o offican IIIM atuad, "ro rhe bast ofbur kuowle4p, no sccorintability vorbally or ia, wn%g . . wry a m givan. AR. k . . .

a, wo b o w thwe wm bp1y uhse~ktsble b+lts, g+nb .tol+iiunily". , . . . . . , . . ., . . ' ? " ., . . ' 0 .

. I . . ' : , . , . . . . . , Q . . . . , . . ' . . I , , , I . I . . . . . .

I a ' . _., . . . , . I ' , , ' I . . . , . ., .

. . , . . , '. )I I

.I . . . I .

. , . J , ' . , , . , . I , . , . '

. . . . . , , . . , . . , . . . . .: . . . . . . . . * . , . ' . . . , ' . . I. . . . . ,. . , , . '. . ,' .

I . , . > . ' , . , . . . . , . , . , . . . ' , I . I , . . . . . \ .

Dspartmcnt of the Treasury - Intenqd Re 0 a . ,

,wnuc Service . , . I , . I S . . . . . , Form 886-A ' ' , . .

. . . , ,- , . > , .

. . . . . . . , . . 12 . , , , z .

0 ' . . , . . . . . . , , , , I . . . . . ! . . . . . ' . , ' , __.. - ' I , I , . . . ! .. ,,:;., ' ,- ;*: ' I , I : . . . . . . . < , , i . . . . . . . .. ~ . . . .: ..', . ) .

, b 0 .

, , ! . . . . . :,'.Form 8 8 6 . ~ . ' , ' : ' . . :.: .; . ~ ~ A T I o W ' O P ~ T E M S . . , , '. . Schedule or &[bit , , , . ' . ' I . ' . I - . : : , . . . . .:. ,

, ' No. . . * . .

. . . . . . . :. . . .* , , . . . . . . . 0 . 1 . , . , . . . . a :. .Name ofTl?xpayer ' . . . . . . , Yearb En&d

. , . , . ~ b o k u e of- thn arum ArroLlred by ta r in'apri-ap bchsdttr bc~& hc ~ ~ . o ' a c o ~ ~ s f i t ~ t b o F ~ . - m o a f a h ~ ~ ~ & d G ~ , ~ w u , n o w r i t t o n dcmwaentetiol(.w &ow the Bbord of Dim- asorrUy k m a d his use of fha c ~ : Nor wq nkcowtabfity for : the a e of rhiq'vr+lc mid the p m o d use VPO IIDC repomd os a fringe b e @ on eitbm Fpim'W-2 or 1099-MLSC., . ,

, , . I ' , 8 . , , . . , . ., , ,

',a E O ' ~ poritim ie idi diietant with tha kfo. T W ~ o i ~ ~ & b r t& EO, : bnd . provided a writan mrpobe to our krfarmrcim Dgcnmant h ~ w t &ted Novcmb 16

' which etatee that, drove a 1982 Mmdar 240D rbet w u QMtcd to r anDtt~mbor 28, ?his v W o we6 sold aRar r IW dkectanhip m k over m March 2. ' lhcee o f f i~as a h 3f.Ec4 "m to bad of our Imowladge. no rccoanlrbility varbvUy or in writing .ww ova given 'As br u wb know thqeq wem simply unaccoun+k be-, B;yoa,,by I ~ t o h i s ~ y ' . . .

. . I . . . . . ... . .% 0. # . . .

8 8 . , . . . a

. . , . , ' . , I . )

0, a . . . . ' : . . . .

. . . I , ;;symortt of& 'a, thsir firtncx ~mbidrrnt bcAtiVodiiscio;, . ' I ' '

- dws'*titus a priwta bancfit. , , s n d . i n m to ~*boeawa hs noeivtd en ~~ bawp cm ~uymanfwtecordod (on cmcc@l chocks) u

. ' Lopn Payable for ech no wim . . dqcumonhlt+ ha8 born providc+'fbr the ellogod loans. . . . a P ~ ~ P V J ~ a d . , . ' exonrtedPUchedrs.. : . . , , . . . t ~'

' , . . . . ' , ' . . ' . ,; . . ..

. I . . I . .... . . , . . . . . . . is inconaot in ita llrgurnemt &at & h ~~docutn~ts t ioo . to evppcA w r i 0 1 ~ 1 or mDniaa paid to ,

, . . . . Dmmoafa& -ktrrin*d hv *)ra S M o Quirrg the @it uh-a thw , &cained r chsking account wirh ; i :: Pfoplthis~acca~nrI' I p m p d chock -bar hbd Novunba 16, ' - -

. ,. ' - , . &piy+kb~inthoamoFtd~ whicbbc biso wdnraed. OdWliq -,dab, a cgshiy'e rkck puhhwc*r ia tho same amount Pad ma& payable fa : hrdditiorr, iwhpwurrkyteamd '8' .uiugdiiuP$la

'srPkdinhialelterofxwiOncticrq~t "h,$ W t o c ~ e h w t b f y c w l d m P b P y o u r l o a n p s ~ ~ a n ~ . . .

, , ~iuanoth6prluvcproblap", ; ' , . , . ' ' . . . . , . . . * . i ' . . . . ' > . . , , . . . . . . . . . . .

. . . . . . . . . .

. , . . , ' rrrpvmsltof~ ~ ~ t b c h . ~ m ~ & i ~ ~ E x & ~ ~ & L i , ~ . . . . G, 6 privatg b e d t o l p d ~ , h ~ ~ ~ 6o"mxivcd konomic benetit drom the two

I ,

,, . checks Awn oc .:s o& mow m d i d to his Ploor Pby Compq. end . .

Kded to provide the . . . , S p ~ c c p l i c h a n ~ w r i m C n d ~ t ~ t i ~ f o t m i s P l l c g d l ~ , . , , . . ' . . . . . ., I . .

, . - . . . . . . . . , 3 , , , . . .

. . . . . . , I .. , . I . , ' . . , . ' I . . . . ' GO&RN~&'PS'POS~~ION ON ISSUE #7: . . . . . . . . , . . . . . . , b . . . , . ,, . ' . , , . ,

, . , . . , . , . . , ' . . ' I . . 8 . . . . - . . . , .

. ' . * '

i s ~ ~ t o I ' r c a t f o t r b ; l p r ~ m ~ . which'is alao'ucd : : . . ." co&titum a privaw banofit and.jmhtmint hkmtlr. hn mc&vod an o c o n d benefit beaut16 the mtd ~~t was with , , ' * .

:: w!a.ich was ownod bv I, not'with In cddidon,. opumtod from thie same . . . . . .

, locatiw priorto ,whmi , ~ c i r m a i o r o ~ c a . , .

did not cmpansa@ for uc of ite pmporty. , . . > . . , . . . . . . . . . . . ) . I . ' . . . . . . . . . . . ' I . . . . , . . ,

3 ,

, . , . ,

. . '. ' , , , Depurtment of'the ~rearury -.~nterarl ~ivenuc Service . . . , . , . . . , . J'om0116-A , . . , , I. I

. , . ., , . . . ..I I

. - . . ' . ) . ; 13':. ‘ . . . ' , ,, : . s ..' ,: . , . 1 . . 1 , , , '. . , . . s . . . . ,

. , . , . . I , : , , I '

. , . 8 .

. . ,. ' . . , " I * , .

I ' . I I , . , . 8 ,, . . * , ' , . . , , I . . . . . . .I I ,.' . . , . . ' , . , . , , . . . . I . I, . , , . . , , . . , .. . , . . :. . . . ~ i h s d i e or U l b f t . ' , .,

I . . ' 886A . '. . , ". . ' ~ L A N A T K O N ' O F lTlMS . , , . 1 . I . . . : . '

NO, , .,. . . . ; . . I . . ., * .:.. . . , I , , , ,

. ,' . a.:' . . '. 1 '. I

: r : : ' . . . , I . . , ' . Name of Tarpavur . . . ' . ' . , . . . , . Y e w Ended

. . . , . -. . - . . . ,

. . . ' . . , I . ' , .

'. . . I . .

, ' , . * l i e pmma mhti;nately % h ~ w k k t OT . J to t&.exttnt w p u d space not . ~ i a d b y 3.' Seo $bnMlinhdl Lay Schml v. ~nimdig* kkv'lhe lcaea paynmSa,wrrrc not dwtaabtrd

.. d ~ o ~ ~ . h d ~ c o o s t i ~ a p r i ~ m h ~ ~ ~ . ~ . C . .. . . , . 1. . t .: . . , .

I . . , . . ) . ,

, r al;o recdvnl n+m*'. m t boo& ho kc&~ed an m&omic w t tb hjn cumpmay Twhg wan l00md a\ t **A i* Aid nnt -meate I fW y o , Ofia propqaty. - & mittrn '

sub-least ,ymnunt bstwoen I . I . . . , . '. . Y.

, . I . . . , . . . , . , . . , . , 1 ' .. . , ,

, . . h i d ncthvidc B posit& on rhis imuc. : , ; . , . . . - . 8 , . . , . , .

. I , t , , I

' I , , ' I . , % . . . , . . .

G O V E ~ S . P O S ~ N &N ISSUE #S: , . , . . . , . . . , . . , .- . . . . ,, , . I . . . , . . I .

. . 8

, . , ' ,Jbb S bahsy paid & 1 i,owitutp; m7-b+ b b n t & him &rum thbm ir no widace of&' ', ,

, serjcm ha pdxmed, tho day6 or hi& hi wo~ked, tht tho h,bouds outb~rizcd ,-pa&, or b t tho pryman~ wort . ' . , . .. . . . : baadon comp,pabt sakim&r r j d I a r a e a e . " , , ' ' "' ' ' ' , . . ,

, . . . ' . . I I 0 _ . , . .. ' , ' . ..

. rXd&ou=, the,& hticatab tb~t it way tb ha d & t t i c u of a d : 1 tn plwide'ekh donor, $ . . ., writing, wih only th rumtail KsUsy Blue Book vahro of the bated mbkle, bg&G w i k an k S Fmm 82a. '2ht w d m for

.all vclhidlu, regardlus ofdie cm&!ion of the vthido. In mnnu phial& -PO inapcf*bils a d Id to bo mold by C M bolvuga or ncrap. It ia &- oov-t ppsitiw,ht - , ... .. Iprou&, . sided mad lbctted u u d ~ ~ ~ t of the

, . , a u r W t i e S o f d o ~ t o . . : , , : '.; . . . * , , .

. . . . . . . . . . . . . . ' . , . Givin h s a chuqtancaa the &ie of I q carry tbdr bur@ bf prow what if 'auy'r&y 0 ' - . .,aa

.. n; l sw~bl s . nculhh sctiviticg to aid md abet uwhtatomant of tPjr Wili* -.it ia tha g o ~ t g o t i t i a n th, dl of the . . , 'S'. ipnuet ixw+aptiv$y be ma aprivatc btPsfiJjmuamont to . .

. , * ' , , , . . ' . - _ . , ' '

r . , ; a . .. , . . B . . , , . , . i . ' .. . , . ' 8 . L ' . I , . . , 2 . . .. , , , ,

' . . d i b n o t ~ d a a ~ d ~ o n o n ~ ~ : ' . : ~ . . . . . . . . . . . , . , .. .

) I . I , : , , I .

, . . , . . ' ' . , ' . . .. ' a . , . . . . . , . . . C . '

, . . , ' , . '

. , ' . ,: GOVEKNMENTtS POSITION ON ISSUE #9: ,. ; '. : , . . , . . I . , . .> , ' . , .

.. . . . . . : . ... . . . . . . 4 , , . . ., , * ,

. ~ ~ p ; l t ~ i r a o r 8 m i z a t i o I I ~ ond~rad/&in ' w t a pry n tom1 of s 00 I I . . ',as allapd baokpay forpart d and slnsrpnte ow. ~SimiLr m tho ainrit ih dcsaibcd in I k 8 abovo. there is m .

ovibca of the number bf houd worlad by: e during . the F**~- nf him wrvioeu, oc c o q m b l e d a y for . ' s k a h &mica,' Tkre ia abo no Gvidthco of b y g m n r n r ngwmmt -PO : . . nand ,apwhmthsad

hoc &w-t &d by &a qow Bond nf Mmtora ir, U W C O ~ ~ tb'n0lvBoard of Directorp had a c k d kp%'lodgc,of ' . . . ' I h S i m P r o ~ g ~ Y r n Q l ~ ~ b -Ifduring b u m ra an n f i q of . d yot they made no ,

.' : to obaia repryqreatmtaf thcae &uriu.' I~nxid, thoy ;rigccd to pay.' m &it+arl f. kr thesa , . cin;usrstmbes, rbia p a y ~ t conatituod,r printobsdof and br?m(mt m . .. . .

a . , . . . - _ . I . . . I . , . .. . , , 6 . . . . c

M~IIV~VW, rhe r&d ~ ' k a ihat i t b ~ hi wmm whdp& of aud: I pa'prnviddea~hdotu~,in e, wirh: only the nre~ el ley ~ l w ~ o p k dtbc donuad ~hidc, to&& wi& aa IRS PO? 8283. Thio was dapa br

'

, . 9 vohicla, mgudl&c of the c d t l w of h'vahicle. hmaay CW, tho vchido1 wcni inopuabb md to bo maid by , u saIvap'or ecrpp. It b abo ,tha ~oveiimmf s @tio~.lh.( I, through . ridPd and ubamd uqimp~emmt

, . i , , P . ; , . . .. , . . . , , . . ~ : . ~ f t h e t P x l i s b i l i ~ o f & m t r '. .,. . . . . , I . 3 , , * I * I

, . I , . . . . . ' . . , I . ' . .. , 1

' . . , , , ' . . . , . . , . . .

I I . - Nlme of Taxpayer ' .' 1 Yeart Xnded

. . + . I '

~ i v e n &ow c&tancm - the of to carry heir b e ofpmvin~ wbnt if my salary to 'was rarreosrrbla; hie activifira t~ rid and abot ~~t of tplr ~irbilitiq and '3 a m ~ o a r d o f ~ i n & hilurc m consik .. . ' hie imp- opqtion of ; - it is +he b s m t ' a poajtion h t dl of the S muat pmwptiynly .be truatcd M a primba benodt and iuumnoat to . . . . . ..

. . ' . , . . ,

.. Porm 886-A, , - I , . . , 3

, .

~ m ~ P y m & t + ~ i., .--- .. - I.' . TOW& && QA COP( tituo a p ~ v ~ t ~ benefit to him b e c u o bc did rscaive an monomic benefit y b n ~ b u b madd payebb to : Towipg

..' . any . . , ad . m a b d Lomp yable. didnot grovido +y mpportinp &,xnutntation h this.&@ lorn,, , . . . . . ' .

. .2 dm8 not m this h c , b&tinus'itishcy uadburtsad.no t 6 * * * c& to* S Rm ' p ~ ( ~ ~ b o l p u t ~ m i o e d . T h a ~ u n m c n c m ~ i t p p D d t i o n t h r . didnotprovidO~oriingdoo~monu . , ' tiaktbtthc.

: . . ' w m wac ibrp~t invoico~, , . , . . ., I . .. , . . , , , . ' . . ' @ .. , ,

' : , ' . , , ' . : ' E ~ P L A ~ U ~ O N 03 lTEb&9 ; , , ; - . . . . . . . . . . . * , '

,

. . , . , . . . . , , .

~'jmymmt,to . . 1 , . -- . , ,-s' mdid humm ioiatitutw a priyak benefit . . , sadbay8mcntto: : h--mr*- h.1 did ncaive c a d c M t &mu tfris tmadan Tbe cumat

r) wsr not employed at tht h a so thv o ~ I d & t -kinwhy this . . ,~ytynrup*acu.r 8,0'+mb.t, , , . , . . , . . . . . I

, . . . . . . , ,

Schedule or hhiblt No. . : ' .

. : .' .

I . . . , ' q 8 p& on thh i& ~ p i r b ~ & p & ~ R b Odt f h ~ Bowmm&i poition &t Lrr , ~ . d d idw & Zor its

, cqmpbyaw . fha pmnmcot'r po&ia &at i-m wa. -;A fm- . r who ww -1 ro rmpbyce of ( , TheroSoca. rhm rm-l-.? paid for im.nce by far . constitutw a p.ivate benefit d inu- IQ

.. Amousts paid f o ~ orharpbople wpd wap onap10yow of ( .wok not iwhrded in the cdda$m EX, , inmmt and pciv'ata b?fi~ . ' ': , . ', , , , , . . , , . . , . ) . . . . I . . .

.,,i i o P "privat shlPthaLdCL w inMdkC a thlt tffm u Minod m scotion 1 SOl,(n)+)(c) of the T-. Rsa, is Jlo s dinqhPUflad w o n Md founddm w g o r witb wpsct to bemat

~ L t i n ~ i b r ~ a r y ~,wha . r a s i ~ . AJ dhtuuary o- t, wasmapoainmn, . . q a ~ i a e tiubtanu Mupae o w thc &&.of i 'He mdaivad private b M and immnunth from ths fblbking' ' ; . uwrriow: (1) Ccmmikkhorn % ~ t w of nine Nodxrio& Vrhida mbl W q d 5 (2) h o w d-g arrpe~sas ,

cbargalm OY , w b 0 . w tho 's 'ktiouwr at,ths sane h c hc ivls 1 'r p d d m t - a conflia of ' ' ,

: ', ., ,inrwt. (3) & we a 1985 h 4 h ~ o r r r 5600 from F O ~ , 28 c h e m b a 3 1, ; iwhich ww dai~~bcd t~ I Thaw w u no n c c ~ b i i 6ar rhir vehiclo and -Pin wen mado t~ rhL ~ I M O snd prid by ; md (4) 1 r a n

their auctiom c h g d atm tor ~ p p m i W , arhaa + ouMdb npprPisw~ W U ~ Chahg a@ S7S c o m p d to 612s . ,

I . . . . ' ' ..:. c h ~ d b y ~ . , . , . . . * . , ' . I , ' , . . . . , .

. . didmtpm$daapnitiohon+islwt. .. ' . , . . .. I s . . . . . . . . . . '. :.: * ) . I ' , , . * , '

. .. ' ,. , . , , . . , . . , . , . , .

: : ' ~ & a r t m i t of the ~ ~ r & ~ - I n t ~ 9 1 R e v . * a r , . ... . , Form 886-A , ' , , . I

. . ' 1 5 ' , . ' I . ' ' . . . ' , , . . .

WVE-'S POSITION ON ISSUE 113: , ' ' , .

. , ( . . . . ' , , . . . , . . , . ... . . . . I ' . : ' . , . . - 1 , . ' ,

. , .

It i~ L a g o m u i d s poeipcm lould be rsvoloJd ro~oadvely, tffidoti~ +wt 3 1. )cum' the fbmcr ,

Prarridoat and IjxccuDivo Dirtcbx, -' -'- ' ' I md hb w P each racaived pri~lrtt bcnrflt and inumm~t in nolatian of the : . proscription. sgdpat in-t in I I ~ U U U A .JU 4c)(3)- I (cX2) of fhc rqdatione a d in violah of tk pnx&pdon'against

impamtsiblc prlvatc b a 6 t in sectim l.SOl(c)(3>1 (d)(l)(ii). Set Yobn Maddl La* School and John Mariddl Univrr~ity v. ~.S..'BI~YX'& . ,. . . . . . . , . . * . . ' . . I

1 1 . . . , . . , ,

. . ., . . . I . . .

. . I~ L rho govbnrmcmi*s rht w ~ Z a r m b : ~ k ~ i b t and ~mcritiva~iructbr of . ,

, . ~ c o i y o p"vato brarqtio h u tha h w m&md ~ 1 ) ( c o s e b d t ~ O c t i o p 3 w i r h ' . . . n . . . . . .

. 0 : . ' . . . Form 886-A . - . ' I .

. % .

III determining WI&CX mvob ~IW ha+xunpt I~ANS of , mt' (~phcPblt tax-exqt argmhdo$ wtuci-~ baa bwn rbarty m CIL OLOW bmrchit truuection, thc following k m arul ~ C C J wub consided by thn S d o :

A) %b o r g d d c m hw been involved in rrpeawd orroeao b-fit h.mrctioae. I I .

E X Y W A T Z O N ' O P ~ S ' . . , ' . ' ,

. / . . '

0 . I . 8 , . , . ' ) . . ,

I ' ~ d d k b h iccollh&t and s6**m $ha& cl;lbiatd b LA P&- + ~xocut ivg~~ tor ,

s that no pan of any gf**** 'p revenues may inure to the b d c of any prim@ ahado? pr individprb, y will uw lorn of oxq&. - A h bcing~codnadd by thsL CPA/codk&or, ~ ~ o o g r m o d m c a g ~ ~ n

' the sctivlth that caucd nrcaba b f i t !mmactiona. which ruohod.inpriva'b benefit md mmornent ' , , . . , , , . , I .

, . : E V ~ ' P & thc c-t p*idpnt rnd ~u~bo&&, - tmk o&br ; who ad in'~ibruuy ' , b&&o and inumnont tmmtions umtinued. . r i b a h o a ~ ~ d p ~ n d ~ t i o n ~ , ,

' w g e r with rlspcct As of Fobmuy of: y was in a position ta arucirc mbmlal , ~iduencs the affskp of, . ~s raccived private b e d ddd Inummb froln fmrn dm bib- trmnctiom: (1)

Co&wion,kun tbt adoa af Iliac Nm--dVabicbe to&@ whicbb S **** ; '(2) Bxtre advdaing fwJ to 'Y l ; who d rhc t rucdonecr nt tho b ho baa 'e pmidmt - a c~alflitt .of in- (3) HB

, drove a 1985 M&-+ 5600 fmmFcb. 28 to Dccomberdl, ), which wul h t a d t~ L.. ; .Thorcvknc, . ,

yeauntabri dDr thin vohiclo and r@n w,pm mado to rhi, ,& adpaid by :. ; md (9). .y sa their nuctiaoetr c h a r d exlm % nppissla, w h m ourdo indopdmt appmkr.ws charging only $75. ,camparcu 10 5125 Gbargd by . , a , . , .. . . , . ' . . : . . , . . . a . , , . . ,

Schedule or E~hibit ' No. . . , , , I a

. . ' 1 . , , ,

, , Name ofTup~yer . . . . . . . . .

' i . : . .: . , . ,

' Thorebfe tbe orgnnizstioa been involved in rq~adtcd brabeabebweht tmned& wi* t h ~ ~ ~kmdci pnd iarma'Fccsi&nd . , Exrxurivo Dimmq, pi his fidy.ngaubars and with thr& wmnxPrcai+VAuctionoer,

Years Ended . ,

. . * , . . . . . - . n

0 I. ' ,' . * ,I .

. . w k M indrpc'odmt ~oard &bm an '8 BoPb af ~irtct& far ;he you^ i d * ~nDscc&mr 31, . . . . . , ,. All Board Mcmbas of w$ze eeitpsr ampby& of or. bad s ! i sadd ftlntionrhip w$h . . . , . .. , . . ,. ' , (

, .

. ~s aplaind;d in barrion (a) abciv~, evun & bobg ='-lad by ti& CPNW--, ,. \ c ~ b ~ c d to mgc ' . in the acjivitici rhrt c a d &r bcnefit transutionr- '. ': . ' . . . . , .

I . . . . ' ..

. , , ,

8 , . . , 9 . , " , . ., . t ', I

. . I . . I , ' . . a , . I , I. . # , 3 , 0

, , . I . . . . . , . . , , . . . ( , . , . . . , a . , . ' I '

, . Xiepartnrent of the Treasury -9LIHrn~1 Wmue Sarvice , s t k . , . ,, # :

, . a . . . . . a . Form B8CA , , . I , . I . ,. I ' ' , . , . 16 , , , " ; , , ' . . . . . . ,. . . . . . . .

E. Tho impsct'of tha oxcm ~Q&I kact ipne ca tha chritabb purpose of ehc,qlrPi+u~

. . . . 'I . . : . . 1 . , , , '.. . I ' . , I

. , e ; ) , . . 2 - '

' I , , , .

I . I . . I , . , , . ' . . , . , . , 8, 8

, , a

, I. . . ,

. "..::. . . . ' ~ i m P ~ o f , t b a ~ ~ ~ c ~ ~ f i t r n o s r c t i ~ ~ ~ ~ s b l k ~ 8 t d t h e ~ m b r b a t f u n d r t h r t l b h o u i d b r v o

, I . . gode 03 thE +uiable pupoaq oioxgmizati~ll. inm+ W&I to thC privbs benefit of tI@r hmer M i d e n t / ExccuLiv~ Dhc1~1. and w m t P r e e ~ t i A ~ c l i o ~ l t ~ , which r8uult.d in kuumeat md private bm&. . . . . . . .

. , , . . . . . . I.

. . rp &&dun?, Euntdve ~isttrbr and &y-~~day'am&er of ti&rioD whom pr6rCiP~~'l;umnm w t ~ . to solkt doaddm of iu&mddc~ to , , Thc mjoi b a s t of the pmmti~~nal litmrhus preparad by ' L undar

.> , ' I. . . junavlnif i f l that donom would obtain e nibitmid c&a 170 ahritabls doQctbfar the value of & doaaccd . . ' , vabtsle. w- m --dascd uwd card&, rndh* well Ihc,approxhate mdua o f w d autombbilsi., , ,

. , . " ' . ~ g ~ ~ o ~ ~ ~ k w l r d i e , se hat+ mat to each domor Lba Kelly Blue BaoLmmiI valw of rhs donor's .. autDmobOrr, togcrthm wifh a c& of 01;: IRS Form 8289 u c d by donod fa ckairn charitable conubutioqs fbr value df dbna*

' .wtanmbb. He ma& no w provide donon with thq mcq r n l a v a n ~ ' ~ nruch lowar, ICaUy whalearb w salvage value . ' . . of the d o ~ t n d mbmobil~ He pmvided thiv informadon evwn though ht brev I h t ma^^ of the &mkd nhielea could only bo

.;, ,soldbrdvagcorscrap.' ' , , , . . , . ,

. . . . . . . , P o m 8 8 ~ A , . . . . . . . . . . . . ' 0 .

- ,

, ' . . . . , ' . ,

. ' . . . '. . 0rg-e . . . did not ~vJ1 i ~ l f o f &; ~tttddt presmp;~ under Rags. 53:4958-6(*) b-o of rhc fbllohg . ' . . ,. . . " , .

. , . , 1 n&mmtr ofallegedlouurb~ paym-~~hp u, . Towin@ c & ~ v : ' tbc val& ' '

, o f t h : ~ t o * s ~ d b Y ~ to1 sandhio6mihc rp&toft torot 4 . . . ' . 'spaymaa$ofS lo .'a p~yarwlt of mnr .+k- '

' . proptlty,ucdbyI . L :mdhisron~ : :thn$ salr)rpaidto . . . . . .-:T.

: ' . ' p a y m l t o f S m , 9 sin ;d ?pymcnt?fS b - 4 . . . :. m u o t ~ppmvod ' .'iuadulor;l, by jlzlaulhorizad body,of tha opplicoblc mx-oxapt v n who'arc owapos'd s unDnomlydMvid~ . , who do

: ' not hrva a conDl ; t .o f i i (e~~) t witb rosp'ect b thaeo ~ , r $ ~ . , _ . ,. . . . . . . . . . . . . . '. . , . .

. ,

. ,

' . . . , * ' ' : E W ~ A T I O N O F ~ ~ . ' , ,

' ' I

' I . , . . , .

. . . . . . .

. nriginal~twd of ~ k t o n tonriaad of? - Pks&VE&&tik ~ i m o t & a d 6~u;ldor. . .*, ,. . . . l-l'nura (aribcof: 1. Iiuahe (hdusr-h-lsw of:. - s); 8nd .

' . s, T m e (CPA). Tima dinctars-hatea arc 6amilymdmbas. Tha d y -6smiJy mombeum1p11 oa Navambor 11, ' . h g a t d s w p y d ' rosipaioq khLh aritsd bt dx tbincul +ecb he rovicwad wem w u g h to cause ' . , lose of ** 's SOl(c)@) num. B e n afhhe ~ l ~ e d rp Umtnopnrtofanyof, : s ~ v c m ~ w n u y h t o ~

. any *rim= windividual am wih ems t& ~oss of kxmnotion. 6ontirmtdwith thc,p'ivab . : . bspl~fit ur$ hmamon~ Them wore no indepandmt Boud M a n h on 3 hutd 01 Ulrtcbm.br yaam d i n g OD

, . Dscembcii 31, I Boud Mombkr of 1 . were eirhar ~ l o y ~ ,of .ar W, a fjnrnda mlati~ship . .: wiirh, . ~ ~ b o ~ a ~ ~ ~ t ~ f ~ ~ t w l r h ~ ~ ~ ~ t h c r b d ~ e m s s c d a p s . . . . . . , ,

, . . , . . , . . ' ., I . 9 ., ; . , . .. . . . . . . . . . .,, ' . 2. ; ~ ~ a i d ' i f Direclbrj has n$t &dd do-htaticn oo'kppcut thrt h a ' ~ n ~ t i o n s i t mtarsd, iaoo with iu '

. . .founder, @cenr, employees, and otby intmttud . wss nam~blc . 'b audit evidmoa door wt support o Wmg that , , .. . . . .

Schedule or Exhibit .No,

1 , ,

N ~ - A - v.Tuparer -s . . . , C. . . s '

. . a YeanEndcd

. . . , . , , s.

e , . . . . . . . . . . - . D ) ~ c * ~ ah t ~ ~ t it i~ b~ 8 Pq to m pa. b a i i t . + b F h U , I& w g - b h a irnp~a$cnted .

adcpuba to pmmt hnw renuraoci. . . . , . . . . . . . . - . . . .

, l~uxe A rn'ajcgwk, w i a put in DIAC~ tjv msi I& id hmtr P&W.EXCN~~& D ~ c ~ , ~ or their murent P d + t md Auctbmer : Some of the safbguarda i h d d hn bcar an indcp~&t~oud of .

' , . TNBW, with no ocow& mluWulup WltJi the ~ ~ r n and r weat of inicqt ppliey. , . ' I . . . . , . .

'

i'obtpiaat or relied iwon a&mia& d.tr to ~mpusbil i ty prior to s h e 2' doy; accspting wine, , . ' ~ccviom&~u , caabg im a autidpea camact with 31 p m UIL of dorud

ye& to of%m d mploysar 5-a af charac, fhp audit cvida~cc memed &we thrt ths bop6 of dkoctan war kmt ' -

. , ' : . . . . . , ... . . . . I . . , , , . , . . 8 .

. . , , I ' .... : . .:" I . ,' * I , 8 , . ;. . ' 5 I . . '

. I . , . , ,' / , . ) . . , . , 5 ., : , " . 3 , . .

minucas to oabhhb the p r n c h 2 wed in xnaking a dctasmination with m p d to o-tian, towfng & auctimOar swicos'nnd jdsgonrl we of donrted 'vobich. hdoimatia~an campnablo mwiug and ~ ~ ~ ~ c t i o n ~ ' r s n r i c r u wert

, . .

. . "".Form 8 8 6 ~ . '. ? .I . .

8 - . . .

. . . . . roadily avnilablp to . but ww new ~(7~lidtmd' ., f . . ' . i . . . I . :

3. s B o d of Dirtcton did not pmvida thi s n M n &a any doemneatation lo ~&z&Q ' k t ham l r m s a w c with their '

&qx P&t and Exooutivs Dimtor, . , - , rhds nrmPt bsident and Auotionow . w a e '*&avrhras..., . ' . . , . . . . $ 5 . . . 6 , .

, . . . , ... , . . ' '

. . b. Tha ateat of my rdwbe lmpk on tho ko-w& if& arg&nioap8 tau-b~mpt ? m u is &VOW,

. . ' . . - , . ' . " W L A N A T I O N O F I T ~ . . '..:,' , . .

x , . . .., . : i: . *

. , . .

S , ' .

, , .

. . , . . . :, ., . ., . , ,

'~bert is no ud&c &ct op ,ithe e a n i m ~ if 'r tu-axompt ah& is rovnkod boclusc the ~ v r t i o n !Amy and Mu- National Foudation Carpomtion rca located m tho sruhe gddp+ioal aka rp . d hrvo a pmgrun whemby the gsncral.

' public can h a t o their pbiclos: Bolh organkubqe. are ganpt fmm fdd f n o m ax kdcr d o n 501(c)(3) of tbo Codt anduogrnnjlyhljwrrbyhl~pal~bmorrmrity. . ' , , , ' , . .

. , . . . I, , . . . , . . . , . ) , I * . 8 .

, . , . ! , .

. . K. ~httbtrhcle WOE ~ ~ ~ l i i i s u t qrirb OW applicr6ls law., , . ' . , '

, ,

Schedule or $*hibit, NO..

1 . I . . , .

' ' Nnme ofTaxpayer : . . I .. . ' . , . '

. - :

. ' . . I . . .. ,

. , &&up dirk18.d l h r . opopa9y c h d y L && & c n & p l o ~ whau mch W&QI me u&dy k~luded . . i n b -

I (

' ofnmployea undm d a n 312l(d) of the a&. . b a d Form 1099-MJSC b irr af6cora' In odditim, M subject m addithd emplopcat tax- for fiiling tD inelwin tho ffrir m a b t vulw of donated tonr ta officol3 md ea@oyea forixaaonel k. Bawd 011 andit,5Ainp, a subject p rdditionnl anploymuit tax.forBackup WlhhaIdtrg on thcu .

. . ' ur vucdon wm&y k aim work axm mcrion 1.w that.- iwiaad h a ib payroll recordr. A sepmk d t rwpon was I .

' prep* ID d c s ? tbio r& md sndw io om* h m irdcgcndad wtm~to~ blok tp amployea. - . . . . .: . . , 8 .. ': . I ' ' . . , . . ,

. . ' , I .. . . . . , . , . , , .

Years Ended

, .. . . . . . . r +t&a this Lus, is that tk stmice not rivoc'htibh of thc -onbr exempt at^& but pinue .

. ' ' intannodinra d d o p s YWt thoit and fonnar P N U I@ Ex~cud~e Dkootot, or .+@a scma . .

, ~ t . ~ ~ e n ( l a o t i o L l a w i t b ' . , . * 8 , I . . . , - I . I . . , . . ,

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. , . I . . . . b , . . . . . ' ' - - r ' / o s

, ; ' , . . . , c . . . . - < .

. . . . . , . , .

' . .It is i ~ ' ~ ' o o t ' ~ $&ition (h; revocatii'k & ro&~ac&c to 31, . ~cvodriidn ia qdpzie'd mtmaEtivdy, unlaos tbt Chm+on.r, Tp~~Rompt wid GovaMlrmt I$- Diaion, KW$O dis- dioriy u n d ~ rawtion

, , , 7805@) ~ l i r n E t tb rotroaclivc s t h t of tha holding. . ,

. . - . , . . , . - . , . s . . 8

\ ' . . , . ~ i r ~ i r s i ~ ~ ~ m c ~ i of ~nwrpration damd 3&21,. ~trtod &put; ~ o p i r ~ of tho mt a s df& ,

,. , crxpondcm minure to tbo benefit of. or be d i r t n i b o im m d h , Uuetow, o=m,or otbor private pond.,. ." . , . I)e+uao griwte bepafit and i n w m a hsya do d s t , rho 6acts in thir eiwtion rrc m~bridy -t bnm . . tkoe.8 shuwn oh.

' tbn orgmhrion'e axampPibn rpptiortion Ae a r&uh, 780S(b] , . not bo gnmbd : ' - . . . ' , * - .. . . , ,

I . . . . I

) . , , 0 . .. I . . . . . . . . i d ' m pmvido a posi& &tb& . iasue. , ' . . . . , . . . . . .

, . . , . , : : . I . . . . , , . . s , , . , ,

. ., , . ....

' . , Department of tiit Trrrsuy - httrnal Revcauo ServLce :, . . , . . . , F a m b 8 6 - ~ . I

.. 1 . ' . , . , . , b .' . , 18 , .. I I .

I . . I. I , . 4 . . , . , . I. , . . . , , I . '

) . I . . . . ' . ,,,: s ,, . . . . . . . . . 1 ' : ,, , , , . . . . . . , .. , I I " . . . . ' I , . , , . . . . , 'a . . , . . ' 1 ,

. , .,, .: , , . . .' .... . . . , . . . . . . , . , I .. , . , . , , . , ' , '.' , .

. ,

: n o c1o-t c&e of& r r i r m c of4 ~ o a n ia a wirtpl qmdbttwm tho ppt;a. tit& mar. - prrwided.a lorn wpannrt cvid8n~@g my loen b a t w ~ . and r. Wibut an aweemcut wa u r ~ Idt to, & t d il eristtzqebwd upon at tkta md c i m u n s ~ s . Tba burdnn~fqmof 0~ '&, , .. ,totihow, c w r o ~ g h ~ m d c i n ~ t M c s h ~ o ~ t h a ~ m ~ c e o f n l o r ~ , ' , , . , ' . . , , . . ... ..

I . , .

. . , , , .,. . ' . . . , , , . , , , , . ,, ' 1 . . .. . ,

, . . a

. , ., . . . . . , . I ' , . , I ' . . . . , #

. . . . - 5 -, . t

' . b kuBci& dew ta dakdnc tho urbtmw'of a borrburar/k~~& r a l l t i o ~ W ~ ~ W e b add - .- . . ' ~ ~ ~ r ~ c ~ ~ f ( ~ ~ h r ~ o f h B m r d d D i r e c t o n r c s p = ~ ~ y l ~ ~ ~ . ~ i s n o c r v i d @ ~ ~ ~ o o f ~ o ~

. . '--- lkCp by . 'S B o d of Direcmto. 'Tho Wuo m ddmnenr my fjtrPncial raktioruhip bwacm . d . , , .. -2 la +Uy tmubltsw given dm Q t drat rs WM tha hmdar, dkaror, p,mi&ut. ad rhs pmoe in

. . . . . I . , . . c ~ & ~ l . d .. I . . .. . . .:

> . . , .. ' . . . ,, , , , . , ., .

I . ,

. . I. .. , ' F o ~ I I I B ~ ~ - A ' . - . , . , , . . ,

, , .. ~~aym&b of al lqbd loma w ak org&za~onb8 fourid& comtitutu a c h i c fmn of prohibited irnuun& Ex.. Founding ,

' , ' h h O~S-IOW. w ~t$tea, 8uJ4e. w s h typo aim bnetitutis- im a r e b d t t~er ion. - ' ' - Tho b u r d ~ o f p r o v i q tbs dlristanca of t i ban M@ on***** **** * * * * * * * . _ViaiLool v. Cmnmissiamr. - 3 c

burden her not boea mat, an$ t+ alleged r o p a m , t p ******* * * * i thw ~mhm prohibited- , , .

* * , . . .

', ' CONCLUSION ON ISSUE #i: ', . .

. . , > . ,

. . , . . , ! E W L W A T I O N O F ~ ~ , . . . ' .

. I . . , . . .'. -

, , " . ' ! .

. . . 2,Pavmanhh~l . a . T o w Coqauy , , ii a-'o€;kl @irmnrkotv& & . C O O J M U ~ ~ ~ @ W U D ~ ~ & ~ ' .. I .

, , , . , , . . i

. , : . ' , , . . .. , . . , , ' . .. . I . . . . ,

, ,> . . a .. '

~ h s & & b t w ~ sod TOW& camp& prnvided a piv* d l co i u TO* , , . . c m p a n y d ' b u e v d rwons. is thc aoa of ~mdwrarba , ... s*chuiw roarrqg'savicopwidtc of , Tb fow chargw by u Towing Compmy wem grutor &, fobp .

1 ~ 4 l y chPrgqd by b w e&c prWidblll h tbe ma. 8 m o n t enknd into m'Pekwy 8, 1, cornpenpa . .

. . r T ~ g C o m p Q o j . u x m u m & y o n d w i ~ u t p ~ ~ t i ~ ~ ~ . ' . ' . ' . . . . ' . * ,

. , . .. ,. 1 1 .. . . . . A k ... . ... . ." 'Tow& &my ~~~itob'a'~,. .j, 0a'~lanl mootha ,.8or'hir Ma cmM -'

, , - . . . J To* Company imtmdhtolv bsGurq- +I,- --I? -1ider of QJ* awvica to I . Howwa, i~ not iu : ' , . p o s e d s a i o n o f ~ ~ s c r i r i d e ~ f ~ b d w s a ~ mi' ,.,---- ~-'hia~oboudmtafiry&~toindicsbthat ".

6iscU~iorlb C o b tpwing.- w w bemg rrvrluardd or that a hiddine m c e s r w u ud. .ha no m,bx or ~ t h a . , ' . .nri& td he41 &t?nnino why lt8 PRVIOW tow ~6mp~rry WM aupkcad Py , , I t b U h ~ ~ W h U t h e - ~ d . ..

. .cooditio~aZthirmbti~pwsr,yhoncgo'~~~it,crr~igned~konit"~' .,; ' . . .

S+edule or.Erhlb8 -. No. . ' i '

.' . 1

NmieofTupayer, , : ., . . . . . . , . 8 8 .

, , ,

. , .

. , , . . , I . , . . ~. . r> I8 ~im&) '&&bt ' TO^ wsl &ad f& Q 8 0 ~ p~fpoli of tow-idg & , Pdm . :, ? . :TowinnCompaov' idm. l e d m m u p $ c o d ~ ~ o o ~ a t e ~ ~ c h w ~ ~ ( h a n t h r t ,

.: Fhugedby' ... , A h , s p - m I o f I Towa Campmy curaed ~'pKoviding,~wiug'a& to - -- - '.

I . ' ~ o v v i a ~ ~ornpauy sold io rgw to . md got out dtha b u i m s , . . . . ! , - . . ' '. , - 8 . . I : . . :

Yeam Vnded

. . . ~ h o a n c n & ~ a i d t i i . . . Towing C-II~ vnriod but evidmco indicak that b y wete iu CRCB~U of tbt dDir ~ ~ ~ ~ k ~ v a l w . ARsr Towing Co-v c d &g t o w lanrlopl, wed three diffbmt towi~~g

. ' ' rewick uch,abasglap ib&daUy . a lcsJ rhk , what 1 Tming,Company thnrgd .For ~ ~ b , 1 ' . , , .. , . . . . . , , . , ,I .

._ . . . . DepartqPcnt . of . the Trearry - btm+ Rpun uc S ~ ~ v i w .. . ,, . I . . . . , , P o p 886-A

. .. , \ .. I . - : . , . , , , , 19.. . . ~ ,. ,

?I@)'Ihevl lusofths~&bishadby 8 y r &vnk,ba& and h m t ta d , , . . ' . . . , . I .

, *

3(o)ThcveIrkd&u~tofurqisbsdb~ to: ,, ymapPivite;bean6tro~. , ' * . , . . , , . . . b . . , . . . . . . , . . ; . , - .

d o a a ' ~ o t b * a ~ ~ ~ t o n h o v t & t h e ~ ~ d o d ~ l r a c t ~ n p p ~ l ~ ~ d ~ a ~ 6 p r : , leased , , VEhiclasitbp~Gr~ p ~ m o r f f p h i r ~ w a h ~ r a a t ~ ~ ~ o l i c l , ~ d b r r ~ o r ~ d

'.&cle6* ~ ~ ~ ~ o ~ ~ ~ i n ~ f b r ~ ~ u s e . ' IhasL~BceP~f ios~uaeof ' tb i syohrds th foughthe . , u e e ' o f o l a g b o o k o r o t h a f o r m d ~ & ~ ; p . y u ~ a m t f k p Q a o m d u m , ~ f # r t t h a ~ m t ~ d a ~

), i nwmeon~Form'W4a1099b : r. h&1 m -0 p b * 'Ras RWZ 1.62-ZC). #.

, A o c ~ y , , h w l r l & r m t o f @ l a P s e p ~ a ~ ~ r ~ b a n a f 6 t d ~ m & ' I ' . , . . . . . . , , . , . . . . . . . . . . . . . . . . . . . , ,

. . . . . . . . . . . . . . . . . . . . . , .. . . . . . . . : : . I

I ' ,

,Nmrne dl'.-- . , . .

. . . . . . . I. , , . . I .. , , . . . ,. /

, . . . , do& nat'Iia& *en ~o&&&DD to shorn that ths B& a~b&'-~ .ppIwoai d . , , " . , &u&i&used ~ a I t s ~ ~ f b r ~,uipoeto,or$brbolpufrmlw; ?%?notwoytaliy,-gthc'

&of4 \ n ~ s n ~ ~ ~ i i m t r ~ c l n n g ~ ~ . ~ T b a c f r n ~ ~ ~ ~ t b e : o f ~ ~ ~ t h e ~ o f '. ~ b ~ o r o t h c r , f o o e s a f ~ o n ~ W y ; ~ ~ a f b v a h i d m p l u ~ . r e p o r D s d ~ i r # o m c o a ~ , ,

. . t , . . . . . . , . . . F0nn.W-2 do. 1M to tha hdividrdr, ' .' . . 1 . . .. I . . . .

. ' * l ' . a S ' ,

Y m M a d

. . . . . . . . . . I . . . . . . . . , ,, , ' . . . . . . , . . . . . . . , , , . . ' . . . - .

, I . I :. I.

I

. . ' . . " . . ,' * ) , , . , I . * ' , . , ,, f . , > . (. a - . . ' ,

. . . . . . . .

, . UEG of 'scan & be m.Mmra&&'iBah'& ( *a * i e . *& , , , -it i i m p o w ~ w ~ h l . v e h i ~ n u J C ~ q ~ ? ~ ~ m p w w . . ~ ~ w ~ ~ , ~ ~ C . . .

. . . . ' . . . . b ~ ~ q o t ~ ~ w ~ a l ~ a n d t h u r ~ a ~ b i n a M . . . . . . . . . . ..: , ..:... .,? ,: . :' . . . . . . . . . . . . . . . , . . . . , . . . . . . . . . . . . . . : , . . . I . : ,,.,:. t ; ' . ,' . , l . ., l . '. , . . . ,, 6 .

'

. . . . . . , - - . I ' , . ,$~N:C~,*EON ON m m , . ' ' ': * . . ; . . . . ' . , , . . * , . ,.:';-,,, , - . , . , , ' . , . . ? . ' , , ,

, . . ,- ,,: ... a I . . , I . , . ) . , ' . . * . . , , . I . , . . . . . . . . . . . I . , , " ;, . - ,. , , . . ' I nor , rpr iv l rsb~"~h im; ' : .~ ' , I . , " . , ,

::." ~ . 4 . , , & v u l u 0 ~ t h d l r u t o ~ t q . . . . . . ., , ... ' . . I . : 4 , , , I . . , , I . , . . . . I . . , .,. t .

. . , , , , , .: . . . . . . . . . . . . I . . . . . . . . .

. .

. . ' . . , .

. . - -. - T ~ C a m p a n y a n y ~ S 1 M ) . M ) f a r a ~ k h C i t g 3 & ~ , . ~ y p ~ $ 6 5 . 0 0 ( a r l r a s ) f i q r & i n t h c city3 am. InrbsCtyl'am, Tu&g conpiny dmrgad SSO.Oa F'DW d L arrronfly p q g w.00.. ,

. , . . I .

I ' , '

p 8 , ~ ~ ~ - * .-.--.. r ~ - ~ b y - r ~ ~ ~ - m f4..f4.f4 TD.~;-&M qbbsrtcnt ' b p 4 m t 0 :l T&n& fhmjlai\yaud mrc in

~ ~ o t ! t c t h t ' m & e t ~ a r f a a r r m h l a ~ ~ . L Towiqa Campmy moolved them txqsrmvn ~pymuntshm , e o l d y b y r a r ~ m o f t h c ~ t h o t i r a r a u t ~ w h o U y ~ ~ Q ~ s c m o f t b o ~ o n ~ a l ~

. . . I I . ; . . . I . .

. . . . . . . . . . . . . . ' ,, . . . . .

'.: . -& vnhrdoftbe *,*,by, ;';; . . ; b i a u s s . ~ . ,

'::~hecona&'b&fit'ttO~thepg~~uscofrhrZizcidraBenq~ans~.tq .''~herbifgiaowittm~ ,

' . . ' :. d ~ , m ~ t h a t t i t a ~ d d ~ i r c c t g e d r : p & b t u s 4 q f h & . ~ ~ , ~ ~ d ~ f o r t h a ' : . , ' use qfw whide rid p c r a use WM aqr repytcd ae h-fkiqe bcncdt m eithq Fom ... ,WY2 .01.109%mC. . '; ; :: A , , : . . .. .;.. . . , , . , , . : . . . . . t ' . . , . ( -. I . . . . . . " . ' . , :, ,,: . . . . . , ,. :. , . ' . , :. :: : . ' . , .- .. ,.:..:; ,; ' , *

..,; ;.,, ' , , ... . . , . . , , , , . , I . : . , . . $ .I' . . . I . . . . . . I ' I .

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, I , , I : , .;; , . ,

. . . I . ' . , , . ,

's.p.symtnt of 0 to: door aoa;lltitute a piv.tt bmofit pod &c&& because . :, recaivcd.scwomic b&c oa, m b rocordod ro'lora Pay.blo for which no w h i m docmaration k b a m povidsd tor

.' , tho dosed bane. ~dmdrnceutddallchtokr. ' ' . . . . . . ,; , - . , .

- 0 . . -

. . ,

. a Bdcauqo thc prymonb - & h hth&aacc c'f . ~ ~ - t ' n q o o o , , tho &c~b +wed tp or cl~domcd by. ,, . ,

.'oasrdnrtw a privatn b u t axi i n u r ~ ~ ~ m t b I 5 . .

. . . . . . . -, . ? ."" ' ,:Form. BSQA

I , , 8 ' .

, . , I ..

, . 6. -..'J poymmt of s ,to'& LC. doon'cmtiarf~ B private . ' b m & , m d ~ t o . . 3. . . . . . . , , , . . . . I

, , . . , . . . a . .

paymen; of $ 1 tD --.- ' omutibte~ *prim b@ apb imiim& basup=, I lm mc@d ocaioolnic b d t bnpqnmm pcordadu 'pnn,Paymblo:' forwhich no written : .

, : .docitakqtuti~~~ hea berm plovidod for Ihe Jltsed loam. , . , ,' . , . . . . . . + , . . , , . ' * . .

I . . . . A# dh-d in 1 . a b b k . lk dawn rw, evidchca tbtwrmld kdicabb & any'lopqdri haw- .ad ~ b a a m t ~ a t e d a n y o ~ ~ t b r t b e p a y m ~ l l t t o P s

w W h u t & o u I I I ~ @ ~ ~ , L hiw ~t O~OWII rh.c ~ v h m t b

, , -prymtPt sirnnj.- -- awio& by . BOCILIIPO the uavmnnt. W- r v WL-. paoaa l ' . bendit p: .--L ~ ~ d a i O T @ ~ ~ t ~ o ~ d c u s r a n d a e d bv , .* .,-. , & ' - , $ o o ~ i k ~ t o s a jdmb ban&t and inmum& ta . . ',. . .

. ' , . * I . I . ,

I ; ,', , , . . . .

- , . . . . . ' 'EXPLANATIONOPITEMS'.' : . , . . , : . . . . > .

. ' . I . . .:. , . ' 0

. ,

' . ' ; CONCLUSION Obi ISSUE #7: , . . . . . . ; . . . . . .

Schedule or Exhibit No-

. . , I. , . . . " . , , N b e of Tu-a~~er , . ,.

, , , . .'I .... , - , .

,, . .

. , . . . . . . . . . I . . . , ,

7. -syrnontofmncforproportyu+by: . , .. - . . . -- .. .- &a ccmtibm jniW b d t and . hwammt m thun '

, , . ' , . . ,

, . ., . . I . . , . .

' , 'ep~y'rdmtcifrau.hrnmemry&ouaed'by~ rmrio&.: d m ~ l d l n r

d m . * h u ~ . a wcdoa 4958 mcdds &fit. wblfb mdasd irr&alc b a d t to morn. t

' urundermd. rstoSvaiiau#odomicbo40btwhan mrdGrhafullpayment&amnulpropartytbat e, .'a kiudex, am a were oblig* to maLq lnd by slIoWing :

6 , . . ' ., . . . . . ; , . .., ~weoftpcp~opa?i~ . . . . . , . I , ,

, , , . . , , ;. , . . . .

' I , , . , , , I

' ~ i r b o u t ~olrd &al:ar obl&& b do so, 4 bplw &king p~pknta to rha kuar of tht pm~crty louted r t is no c-o of B au&lwm mrecuobd by c * ;o c~tinuod r0 urilte

.... ..the pmperty + . began m&+ IF papants. lo f i t ion , dbyd A. L .a Toarkre,,Co,ppa~~y OD utilia , : ' . I ' . I - .

' - ! :' spnp on tha propaty' without chaw. - a . . . . . . . s I . ' . .

1 , YeuoEnded'" .

, ,

m ' . , , - . I . !' . . . ' ' " Form 886-A . , . , - A T I O N O F F " , Schedule or Exhibit . .

' . ( , ' .. , . , . No. , .

. . , . . ---.- . . . . . .. , . , --.4.,- . , , , - . ' . ' . . . - - - r .wu ,

b s e pa-b wao u1limtc1y f& ~ b p p m i d teaofit of . ?a ib& & t b atant b y psid for spwc m t occupied by' . Sea To hall Law School v. Unitad ~ t n b , ~ : l'k ksbspaymmiu w m not wbWhtcd u ~ o m p ~ a h n , &=brae $MI~E bmofitJ., . .

. ', , , , . . . , , ,

., ' . . . .

.. , , I . . '

' * , CONCLUSION ON ISSUE #8: . , ' . . . ? . . I . I

. , # . . . , , . . . .

P paid I S in ms&yl in' . N o i w .mE ~bproVided~a.yCYiddIIttof ehp nmabu of & o h Y w d d . L haa nor documcmtod or b @ c d thd r d c m tbrt bd pmvidad. . horr

. . '+widad M widmce of comparnbb e o ~ . fix , s;mitrr narvicos. ?hem y r a no Boud,&ut~~~ . vuthoriiiq , . the pn-t of hia . Ulpy.: . , . . . ' . . .

. . . . . 9 . : . m ' , . . . , I , ' . ' . - . . I . ,

. , , -. . . . . I . . .

, . M&DMI, t h ~ mccrci indi~rtm thi'ii wa,szthe & and prmctico of . & ; to ~ro ir ide edch &nor, in . . writing, wirh o$y tho hrd KeLl* Phae Book value of the +tcd vdbicle. t~&m with nu IRS Fom 8283. Jlrir wu dane !%

, , rll vabicb, raprdlaes of theroodition . . of tba vabiclc, In mrny orraes,'tha vahiclcr \wars Laogmrble r+ had ta ba mold by I . , . I . . . , , . , . , a . I . , an e$vngaorsonp. , ' , . , , .

, , . , . , 0 I . . . . ! . . , , .

, . . , . . , I . . I . .

:. 1:- Name nf l'.m-rr-- . . I .. . . . . . . .

~ i m these - tb frilurr of to carry tho$ bmdrda, of pro& wbat if any edw wacr &onable, end ; ' activibla a, aid aad abet nndcmtstament o f tm W t i w -we c-b& chot dl of &e I muat

prt~uarpdvoly bo troatcd M a privntt b a d ! and +emtat to , . ; . . . . , ,

, . , , . . . . . . ,

. . . ,

, . . . . . . . . . . . . CONCLUSION ON ISSUP; #9: * . . , . . . , . . , , . . . . . I ' . ' ,

Yeen Ended .

b . '

' 9. r p&kt o f S (back ky h'1998 + ~d prl) B '. &co&tib~traprivm . . . . bmfit and i n v t to him. . ' , ,' ,; , ' . . .. . . , a .

3 .

, ' ,I , I , ' 0 , ,'.; . ' , : ' . ,

~ s ~ ~ o f r h a i m ~ a t i a n d f ~ \ @ n & h t p m i n ? ' I' a ~ t o p a y a t p ~ o f S . . t o E , I

~ B U a g a d b r c k p n y f a r p ~ o f ~ aodeswv~pay.SimilrrtochLsi~liandneribd~Iseuc8above,~ir~ , &dtncc o f h n!umbcrofbwrs wcubdby I durkrg tht nnhrm o f his 3arvicc~. w canrprrbls aLry for

aimilsr fiemica. Them in wmvidaoes of any wvaraoce agsamieat btt#tea , spm.h'b ad ' . boa w e d by tpc niw Board of Dkcton in I, M ~ v w , tbe Board d h c t o m hfd nhei limpwladga of

b imiroproporpapc9L4 l ~ d ~ b y t o b i m s n l f d u r i n g h i r ~ ~ 1 a u o ~ o f ,md .ye t thsym~no . '

: a r t to ebb svpuymant of WC' mmu~b. hutcad, they &td Dd pay au addiba l S . . Jn thuse

ctcurancos, rhiq paymant cansriprecd. aprinto b e t d inureineut to . . ) I ' , . .

, T ~ c h e a i d loan &paymu~ta by . I SO l (c)(3) o q p b h to ro,* my, rb.1 wholly owaod by . - . . 4 .

qualifia~ ur npiivate benefit to him a ': . I . . . ' . . , . ' , , . , , , , .

, ' ; , ~ ~ r a m ~ a b ~ l l r o ~ ~ 2 7 , , ,iuuqd checlYtotdiqS. m: I

' -. . towing compmy. Thcaa cbdclir wam mubd loadpayable. CPMOC- q dooumcnmtion ar aq arplnnntioa of t& considuati~ fos thaw p-m. The cIoarptt s v i b c d of me exhtatica o f A bm in a aniaea 8gpummt batwaea thc partiu.

, a . . . . . . . I

,. m , . . . . . , , . , , , I . . ' I

I I a .

' . . Name ofTnr~avrr . . , . . . , . . . . . ) . . ~YearsEnded.:

. - , m

: .' ' Noithpt .nor ~girovidbdalomrgnoniehtavidmroingany.Ibuibch~#~ md W~tbout an r~poamont wo are left td dattmrirre iu raismccbcaed upm the h a 6 c k u m n t ~ c d s . ~ The bu- of proof L 0x1 i to ahow wugh faob md c h t u n c e a to dsmrmino the aisrcma',of a km. -, ' . . ,. . . . . . . . . . . . . . , > . . . , . ' . ,.

- . . . - a . . , . Porm 806;A

, . . , . , .. .

' I . ' , . . ,,

, ~ h t r e i s i n r o ~ t & a , ~ e ~ ~ ~ ~ ~ P & w ~ & + b & r m ~ b b d llem is no mord of a moMb of rhc Board of Dimtan rtapccting ooy'ban h r n . ihcrrrhno

. ovidsnr.~ nf anv n*-r action hkm by I Bond of Dicectum. Rlt h i k c to dcament my tlnsndal lal.tio&ip bmccrr , . '4 I ie a?posislly tmublawrc given the fqcr bat, Wan w e

, . drc~m,dkocyor,praridrm~andtbspetslonmbn~lof ., , . . , . . . . . . . , . , : , . , ..( . ,'. , , * . - *

, . , I : 1 ,;. * , . ,

' Tho burden o f @&g thk exhm~c of a lob mu oa \ cmd vhlikoor v. Colxlddam, mta. . ~ndiile'md pmbatiw cvidtoce waa not provlhrd by i K \ V) o x p k the rminy bonsistcncia in tha

", ~ t ~ a t i o a ~ , d r o b p n l a o h a a m t b c c p m a t , s n d t h a d e ~ r 4 p a y m e n f u t o ' . . 6 do constiput. , ' privirrt M t p him. , . ,' . , . ' , .,: ' . . , , . , .

I . . ' . . . . . ,

. . . . . . . ExpUbJAnON OP ITEMS . . . . 1 . . . . . . . . " ' , . . . . . ' r . , . . . . . ' ' "

1 1. Wbsrhcr the '; p a p + . 5

.for: m&od W c o sonstiturn a . . . :. p r i v u m ~ t o h h n . : . , . . .. , % .

e . . . . . . . . ' . . . , , I . a

or &Chblt . . . No. '. ' . ' ' 1 ,

. . . . ) . . ' , , ,, . ) . , . ' . I . .

. : ~hirkd*arh-madoby ' . b o t h " 7

. ~r i ~ p & . h m the m&d that

. . I . 3 - -by- af At t meqloyeeaf ~wirorboarnphryaotor . ,

, :Ndbw inor1 I have m d any d o c u m c n e q ~ t b a maence to lhaiua'b~ the& p n p ~ ~ a wore rsPdir f& burwe m v q o of omployow, !s na\w haid m r r m b could not axplain why those itmuawe ptudurrm

. ,. , ' -paid OUL of 'a aknum, Oivm thm O- . . . . . . . . de; rho fbU anount of tJxpaymants c&rutu a ~ a , k b+t to ;, ~~ I . , , " , - , 4 . .:. , , , . . :.. :. . . . . . : . . . , . % .. . . '

Mortovu, ~ ~ ~ m t ~ ~ p s O Y e o ~ E , I ~ ~ & a t ~ f ~ p ~ k s , h t h s ~ t ~ f iu .an eaccsa kdofit paymuat. U lhb ly , even ,rcalizd Ih&y wsm pay& ' 6 pc=miums

. : u onor, bowwdr, no attanpt wae mdc to m r d y this crmnoool pnynicl~t k b m , my paymat by . m r , ~ h r s w ~ o . wbohdfoi R i' a qrivat~ W t b. s. Ad&t idy , tha k u n u in payment of

innuurcc ~ovonae, tor c b n a r i ~ a pmata b e f i t I ' 8. r is joiarly and d y liable with hia &I -,th ~ r u r a ~ objecr of law bounty. . . . . . . , . . .

. . ' I . . . . . a . ' . . . . . . , . , > . 8 .. I . I .. , . . , .

: ~ d d i ' i h & , I mwin p ~ ' o f i a v o ~ t i a tiut ihlyilo not &t I . ~s ~ndod. ~i)mont for invoices %r ILO &,

. obligation of albu eatiliea is r b e a d tb h e party whom obligahn it BY to nrnLc paymmtt- ' . .

meid subgtantid oconamic b-ht II private shueholdar, dhqualificdpmon ad boundation manager of when he nocivcd c d d t r ) on nine n o ~ ~ l c t h d vthi0106. axceu a- ,dbpcrwas, unbdtedp~wnrl use ofa

r)qactment of the Trereury - htrrPal+vanuq Service , . I , ,,. I . , , . . F o v 886-A

, , , . . . . 8 , . . (. I . . ' '23'" , ' , ;' , . ' .

CONCLUSION ON ISSUE #13:

--

Form 886-A

13. rm8 ruImgmcogWn8 it M exempt urdtt 501(~)(3) should bs rcrvobad .a of &c date of harpamtion.

T k S& did wmik tho bllovina taecs aod ~ r n a t a u c ~ , ,md d d e d that . I ahauld ba mMkdl rsq.oaaively, cEcctivo A w t 3 1,

EXPLANATION ORLTEMS '

a. IIo J ha bean involved in repcamd wasr bm&t asmutim, wbich roRJood in pri- b d t d ~mutmant bo lhcir ~mma~~.olidmt cmd &cmtiw DW and hie family membum ad to thek m e - t and Auuionecr

,Schedule or Exhibit No.

1 Name dTr- - - - - - .

b. Tbd miza and scaps of tho exceu b d t tr*ntrc& which mltui in private krrcfita nud hummaot were mt dominirm\8 to the siat qmi scope of the e setivirlnr

Yerrr Elnded

c. EvenaPPrrbcingw~bythsirCP&1 . . ; continuk to cwage in the scdviti* tbar cauead aceso benofir hni@cdona, which rooultod in,privmtu &at d i~unment Thu Iho argmizaticm did not t a b miout u p m d-thrtitbs bwnapartytoanmcerr~fith.osff i t ion

d. ~ t h r r ; ~ t h a t i r b & a ~ ~ m ( y l - b 0 ~ 0 t i t ~ 0 t t i 0 0 . . * didmtimpbmntsrfi:&mpmept h h p o ~ ~ g c h w ~ ~ I n ~ t B o a r d o f ~ ~ , ~ n o e c & t r t l a ~ ~ t h amitconflictof inbmt policy. . ,

s; The impact 'of thgla ex- b d t tnmswtiom on tho oharitablc v m s e of dao o r ~ a n i A h Q that tbat should haw W-&t 0 brc chvritablo pupoat of o r g d a n , instwd wont'to keprivate &fit of their dormer Pm\iddnt / kecud'vt D i md camnt PmidonVAuctionoor, which rea& in --t and p r i w bcacfitu.

f. I do= not &mil i ~ c l f of tho mtmrtpbt pmumpahn uDdec Reg. 53.4958-qa).

g ' Them iP no dvenrc impact on the commuruty if o tnx-exempt b revoked became rhnrs am numcmur, c h a r i ~ l a c ~ . ~ ~ a ~ ~ o c a t s d ~ i t h l n t b t w m t ~ i t y a n d ~ r h r ~ ~ >

b l v ~ rnd b compliance with 0th spglicablo law. It was the ~ t a m ~odpmrict of I and I . ,

,in J to piovib csch doaor, in writbag, Gth d y tho reuil Kelloy Blue Book valw oftho Qmtdd vohic4 togetbuwiwrirh an IRS Fonn 0283. lids w dooa fa dl vohicloe, ragudhrr, of tk corditiop of the vehicle. In many cans, the wbielro w m inopezable ,snd had to bo mold by 1 \ rn d m g o or wrp.

B ~ o a d L c s o t c a a n d ~ m n c w - 1 h u l d be tevolrad pkurcliwly, effedive A u ~ w t 3 1, becauac rhe ,

former Proojdcnr and b 9 v e DMcmr. : ' , . lr and his wifo oach ncdverl PriMta benefit and aodmt M did -

their cmm! P1widm5 . in& , invioktion ofthe poscti~don inumnent in seaion 1.501(~)(3)- l(c)(2) of (brr rag.llatcma d ia violatian of tba pmdpdcm a@t impumisa~'blc privoa bmdt in =?ion 1.501(~)(3)- l(d)(l)(ii). Sca Jahn Marsball Law School end John Marahrll Univdtv V. U.S..

%apartment of the Treasury - bternai b e n u s Servica Form 886.~- 24

CONCLUSION ON ISSUE #14:

]Farm 886-A '

,R&f&oaceioP 7805(b) &odd bepmhbittd Is tbis caw, b c c a ~ tbs &IS at h e dmc of t rao lacht~ pn ~tar ia l ly diffaoat finm rho born u'rspatod in their kricla of k w q e vvtrich was aulnnittd, with h i Application br ~rrmptjon vpaa wbi* Qbir d e i t d d i m bttor was b d .

, QLPLANATION OF lTEMS

I

A trddoal phvice wpe requeePsd au t h e aecas bmd3 tr-lim irruol iavol* their dounda d dDrmcr Fxwidcat md . hbcufiva DLoctnr and hir Rmily mwnh. T h o bxcors he f i t imnmnctiop, w m d c d to be in-t dnd private bmc6ts In a mlated grivltc lcnarruline. InsW of mspoDdiry tu the TcohniEal W o request, it wrs dctarminad by 'XYGE Technical that r cloeig iwcrrmont wwld bo h , b bar intmbt 6r both the ogrtnimbn end thc goMmmsat W G E Tccbnical did lave PU~PRIDW p h e mnnnagu and umupondDbCO Wim the 0tg&i011'S ropreedve arho dld not nepond bJ t h a

Schedule or U i t No.

1 Name of Taapaycr

h W S r r v i d ~ Letter hoed Daembeo 10, : to fb morgaai~~~tiaa aad h rspwtrt iva, may \weac infarrsod hrt if a . e d q a e n t ~ be mclched.by >aadTE/GETcchnicdbylsmuary31,: tkScTvlwwUl~areport

d i n g m o a t h of vl'a a r ~ n p t stltus Pnd irnro m 30-by Iottcr. On J a r u q 15. tho S w b a did mcoivs a eipndCmmtbbltandthc b;mbblr lueee~602Fedaralhlncoarsbrb~cndodonDo~ber31. .' D ~ a b o r 3 L , ~.Enc~osdw~adtrcmpmmis~thpttbeywCtlf~md,~mo~~~k(ws&ot~~1~, r aLema~~mak.mr~nrurgct Ih ledwlyrpcdupby~aondnfWmooh(Junury31 1 . T h e i r a m o l l o aromircd a umBificd in-hawe ~ a n d u m e d i q brth CUCIWRI~WU~ droccnt4anga. Aaaf J ~ m y 3 1 ,

, neibTE/GE T e M nor WOE Rsv~nuc Agoat baa kived k m I dr it8 zuptumntdva Thc organization md ila mptammivb ilod tu mod thai lmt dsadlios to negdtc a ~loaing agroemmt wicb W G E Tbehaical, thafbro b SarViw h o d u wort propaeiug d o n of axampt 6- d iwued a 30dr(y latter.

Yemrs Ended

Department of tha Trmruty - InQrnml Rmnuc Servk Fotrn 886-A 25