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rrlle Pri\lateer Gold Pages Back To Previous Page

The Gold Confiscation Of Aprils, 1933

From: President of the United States Franklin Delano Roosevelt To: The United States Congress Dated: 5 April, 1933 Presidential Executive Order 6102

Forbidding the Hoarding of Gold COin, Gold Bullion and Gold Certificates By virtue of the authority vested in me by Section 5(b) of the Act of October 6, 1917, as amended by Section 2 of the Act of March 9, 1933, entitled

An Act to provide relief in the existing national emergency in banking, and for other purposes tv t,

in which amendatory Act Congress declared that a serious emergency exists,

I, Franklin D. Roosevelt, President of the United States of America, do declare that said national emergency still continues to exist and pursuant to said section to do hereby prohibit the hoarding gold coin, gold bullion l and gold certificates within the continental United States by individuals, partnerships, associations and corporations and hereby prescribe the following regulations for carrying out the purposes of the order:

Section 1. For the purpose of this regulation, the term 'hoarding" means the withdrawal and withholding of gold coin l gold bullion, and gold certificates from the recognized and customary channels of trade. The term uperson" means any individual, partnership, association or corporation.

Section 2. All persons are hereby required to deliver on or before May 1, 1933, to a Federal Reserve bank or a branch or agency thereof or to any member bank of the Federal Reserve System all gold Cain, gold bullion, and gold certificates now owned by them or coming into their ownership on or before April 28, 1933, except the following:

(a) Such amount of gold as may be required for legitimate and customary use in industry, profession or art within a reasonable time, including gold prior to refining and stocks of gold in reasonable amounts for the usual trade requirements of owners mining and refining such gold.

(b) Gold coin and gold certificates in an amount not exceeding in the aggregate

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5100.00 belonging to anyone person; and gold coins having recognized special value to collectors of rare and unusual coins.

(c) Gold coin and bullion earmarked or held in trust for a recognized foreign government or foreign central bank or the Bank for International Settlements.

(d) Gold coin and bullion licensed for the other proper transactions (not involving hoarding) including gold coin and gold buJlion imported for the re-export or held pending action on applications for export license.

Section 3. Until otherwise ordered any person becoming the owner of any gold Cain, gold bullion, and gold certificates after April 28, 1933, shall within three days after receipt thereof, deliver the same in the manner prescribed in Section 2; unless such gold coin, gold bullion, and gold certificates are held for any of the purposes specified in paragraphs (a),(b) or (c) of Section 2; or unless such gold coin l gold bullion is held for purposes specified in paragraph (d) of Section 2 and the person holding it is, with respect to such gold coin or bullion, a licensee or applicant for license pending action thereon.

Section 4. Upon receipt of gold coin t gold bulOon, or gold certificates delivered to it in accordance with Section 2 or 3, the Federar reserve bank or member bank will pay thereof an equivalent amount of any other form of coin or currency coined or issued under the laws of the Unites States.

Section 5. Member banks shall deliver alt gold coin, gold bullion l and gold certificates owned or received by them (other than as exempted under the provisions of Section 2) to the Federal reserve banks of there respective districts and receive credit or payment thereof.

Section 6. The Secretary of the Treasury, out of the sum made available to the President by Section 501 of the Act of March 91 1933, will in all proper cases pay the reasonable costs of transportation of gold coin, gold bullion, and gold certificates delivered to a member bank or Federal reserve bank in accordance with Sections 2, 31 or 5 hereof, including the cost of insurance, protection, and such other incidental costs as may be necessary, upon production of satisfactory evidence of such costs. Voucher forms for this purpose may be procured from Federal reserve banks.

Section 7. In cases where the delivery of gold coin, gold bullion, or gold certificates by the owners thereof within the time set forth above will involve extraordinary hardship or difficulty, the Secretary of the Treasury may, in his discretion, extend the time within which such delivery must be made. Applications for such extensions must be made in writing under oath; addressed to the Secretary of the Treasury and filed with a Federal reserve bank. Each applications must state the date to which the extension is desired, the amount and location of the gold COin, gold bullion, and gold certificates in respect of which such application is made and the facts showing extension to be necessary

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to avoid extraordinary hardship or difficulty.

Section 8. The Secretary of the Treasury is hereby authorized and empowered to issue such further regulations as he may deem necessary to carry the purposes of this order and to issue licenses there under, through such officers or agencies as he may designate, including licenses permitting the Federal reserve banks and member banks of the Federal Reserve System, in return for an equivalent amount of other coin, currency or credit, to deliver, earmark or hold in trust gold coin or bullion to or for persons showing the need for same for any of the purposes specified in paragraphs (a), (c); and Cd) of Section 2 of these reg ulations.

Section 9. Whoever willfully violates any provision of this Executive Order or these regulation or of any rule, regulation or license issued there under may be fined not more than $10,000, or/if a natural person may be imprisoned for not more than ten years or both; and any officer, director, or agent of any corporation who knowingty participates in any such violation may be punished by a Jike fine, imprisonment, or both.

This order and these regulations may be modified or revoked at any time. /s/ Franklin D. Roosevelt President of the United States of America April 5, 1933

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Dec 31 08 11:35p Global Solutions

HJR 192

Text ofHJR 192

JOINT RESOLUTION TO SUSPEND THE GOLD STANDARD AND ABROGATE THE GOLD

CLAUSE, JUNE 5, 1933

H.J. Res. 192, 73rd Cong., 1st Sess.

404-4202389

Joint resolution to assure uniform "V'alue to the coins and currencies of the United States.

Whereas the holding of or dealing in gold affect the public interest, and therefore subject to proper regulation and restriction; and

Whereas the existing emergency has disclosed that provisions of obligations which purport to give the obligee a right to require payment in gold or a particular kind of com or CUlTency of the United States, or in an amount of money of the United States measured thereby, obstruct the power of the Congress to regulate the value of money of the United States, and are inconsistent with the declared policy of the Congress to maintain at all times the equal power of every dollar, coined or issued by the United States, in the markets and in the payment of debts.

Now) therefore, be it

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That

(a) every provision contained in or made with respect to any obligation which purports to give the obligee a right to requite payment in gold or a particular kind of coin or currency, or in an amount in money of the United States measured thereby, is declared to be against public policy; and no such provision shall be contained in or made with respect to any obligation hereafter incurred.

Every obligation, heretofore or hereafter incurred, whether or not any such provisions is contained therein or made 'With respect thereto, shall be discharged upon payment, dollar for dollar, in any such coin or currency which at the time of

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payment is legal tender for public and private debts.

Any such provision contained in any la~v authorizing obligations to be issued by or under authority of the United States, is hereby repealed, but the repeal of any such provision shall not invalidate any other provision or authority contained i n such law.

(b) As used in this resolution, the term "obligation" means an obligation (including every obligation of and to the United States, excepting currency) payable in money of the United States; and the term "coin orcurrencytt means coin or currency of the United States, including Federal Reserve notes and circulating notes of Federal Reserve banks and national banking associations.

SEC. 2. The last sentence of paragraph (1) of subsection (b) of section 43 of the Act entitled" An Act to relieve the existing national economic emergency by increasing agricultural purchasing power, to raise revenue for extraordinary expenses incurred by reason of such emergency, to provide emergency relief with respect to agricultural indebtedness, to provide for the orderly liquidation of joint-stock land banks, and for other purposes", approved May 12, 1933, is amended to read as follows:

"All coins and currencies of the United States (including Federal Reserve notes and circulating notes of Federal Reserve banks and national banking associations) heretofore or hereafter coined or issued, shall be legal tender for all debts, for public and private, public charges, taxes, duties, and dues, except that gold coins, when belot\, the standard weight and limit of tolerance provided by la,," for the single piece, shall be legal tender only at valuation in proportion to their actual weight."

Approved June 5, 1933, 4:30 p.m.

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ON APRIL 5, 1933, then president Franklin Delano Roosevelt, under Executive Order, issued April 5, 1933, declared: "All persons are required to deliver ON OR BEFORE MAY 1, 1933 aU GOLD COIN, GOLD BULLION, AND GOLD CERTIFICATES now o"Tfled by them to a Federal Reserve Bank, branch or agency, or to any member bank of the Federal Reserve System. II

James A Farley, Postmaster General at that time, required each postmaster in the country to post a copy of the Executive Order in a conspicuous place within each branch of the Post Office. On the bottom of the posting 'was the follo\"\ing:

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CRIMINAL PENALTIES FOR VIOLATION OF EXECUTIVE ORDER $10, 000 fine or 10 years imprisonment, or both, as provided in Section 9 of the order

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Section 9 of the order reads as follows: "Whosoever willfully violates any provisions of this Executive Order or of these regulations or of any rule, regulation or license issued thereunder may be fined not more than $10,000, or if a natural person, may be imprisoned for not more than 10 years~ or both; and any officer, director or agency of any corporation who knowingly participates in any such violation may be punished by a like fine, imprisonment, or both.

NOTE: Stated within a written document received September 17, 1997, from the U.S. Departnlent of Justice, Office of Legal Counsel, Office of the Deputy Assistant Attorney General, Richard L. Shiffin, in response to a FOrA, was the fonowing:

tt A fact that is frequently overlooked is that Executive orders and proclamations of the President normally have no direct effect upon private persons or their property, and instead, normally constitute only directives or instrucrions to officers or employees of the Federal Government. The exception is those cases in which the President is expressly authorized or required by laws enacted by the Congress to issue an Executive order or proclamation dealing with the legal rights or obligations of members of the public. Such as issuance of Selective Service Regulations, establishment of boards to investigate certain labor dispntes, and establishment of quotas or fees with respect to certain imports into this country. It

NOTE: IT SEEMS RATHER OBVIOUS THAT PRESIDENT FRANKLIN D. ROOSEVELT WAS NOT "EXPRESSLY AUTHORIZED OR REQUIRED" TO "ISSUE AN EXECUTIVE ORDER OR PROCLAMATION" DEMANDING THE PUBLIC (PRIVATE) TO RELINQUISH THEIR PRIVATELY HELD GOLD.

The order (proclamation) issued by Roosevelt ,vas an 1l11disciplined act of treason. Two months AFTER the Executive Order, on June 5,1933, the Senate and House of Representatives, 73d Congress, lst session, at 4:30 p.m. approve House Joint Resolution (HJR) 192: Joint Resolution To Suspend The Gold Standard And Abrogate The Gold Clause, Joint resolution to assure unifor:m value to the coins and currencies of the United States.

HJR-192 states, in part, that n [E]vety provision contained in or made with respect to any obligation which purports to give the obligee a right to require payment in gold or a particular kind of coin or currency, or in any amount of money of the United States measured thereby, is declared to be against public policy, and no such provision shall be contained in or made with respect to any obligation hereafter incurred. Evety obligation, heretofore or hereafter incurred, whether or not any sllch provisions is contained therein or made '\Vitb respect thereto, shall be discharged upon payment, dollar for dollar, in any such coin or currency which at the time of payment is legal tender for public and private debts."

HJR-192 goes on to state: "As used in this resolution, the term 'obligation'means an obligation (including every obligation of and to the United States, excepting currency) payable in money of the United States; and the tetm 'coin or currency' m.eans coin or currency of the United States, including Federal Reserve notes and circulating notes of Federal Reserve banks and national banking associations."

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HJR -192 superseded Public Law (what passes as law today is onJy ft color of la~r"), replacing it \Vith public policy. This eliminated om ability to PAY our debts, allomng only for their DISCHARGE. When we use any commercial paper (checks!! dtatts, ~"arrants, federal reserve notes, etc.), and accept it as money, we simply pass the unpaid debt attached to the paper on to others, by way of OUI purchases and transactions. This unpaid debt, under public policy, now carnes a public liability for its collecti.on_ In other words, all debt is now public.

The United States government, in order to provide necessary goods and services, created a commercial bond (promissory note), by pledging the property, labor, life and body of its citizens, as payment for the debt (bankruptcy). This commercial bond made chattel (property) out of every m~ woman and child in the United States. We became nothing more than "hum.an resources" and collateral foX' the debt. This was without ow knowledge and/or our consent. Ho,,"? It was done through the filing (registtation) of out birth certificates!

The United States government -actually the elected and appointed administrators of government -took (and still do, to this day) certified copies of all our birth certificates and placed them in the U ruted States Department of Commerce .... as registered securities. These securities, each of which carries an estimated $1,000,000 (one million) dollar value, have been (and still are) circulated around the world as collateral for loans, entries on the asset side of ledgers, etc., just like any other security. Therets just one problem, we didn't authorize it.

The United States is a District of Columbia corporation. In Volume 20: Corpus Juris Sec. § 1785 we find "The United States govemment is a foreign corporation with respect to a State" (see: NY re: Merriam 36 N.E. 505 1441 S. 0.1973, 14 L. Ed 287). Since a corporation is a fictitious "persontt (it can not speak, see, touch, smell, etc.), it can not, by itself, function in the real world. It needs a conduit, a transmitting utility, a liaison of some sort, to "connect" the fictional person, and fictional world in which it exists, to the real world. Why is this important?

LIVING people, exist in a 'teal world, not a fictional, virtual world. But goverrunent does exist in a fictional world, and can only deal directly with other fictional or virtual persons, agencies, states, etc .. In order for a fictiottal person to deal with real people there must be a connection, a liaison, a go-benveen. This can be something as simple as a contract..

When both "persons," the real and the fictional, agree to the terms of a contract, there is a connection, intercourse, dealings, there is a communication, an exchange. There is business!

But there is another way for fictional govermnent to deal with the real man and womal1.! through the use of a representative, a liaison, the go-between. Who is this go-between, this liaison that connects fictional government to real men and women? It's a goveroment created shadow, a fictional man or woman ... with the same name as ours.

This PERSON was created by using our birth certificates as the MeO (manufacturer's certificate of origin) and the state in which we were born as the "port of entry." This gave fictional government a fictional PERSON with whom to deal directly. This PERSON is a stIavvm.an.

STRAMINEUS HOMO: Latin: A man of straw, one of no substance, put forward as bail or surety. This definition comes from Black's Law Dictionary, 6th. Edition, page 1421.

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Follo'Wing the definition ofSTRAMINEUS HOMO in Black's we find the next word, Stta~an.

STRA WMAN: A front, a third party who is put up in name only to take part in a transaction. N aminal party to a transaction; one who acts as an agent for another for the purposes of taking tide to real property and executing whatever documents and instruments the principal may direct. Person who purchases property for another to conceal identity of real purchaser or to accomplish some purpose otherwise not allowed.

Webster's Ninth New Collegiate Dictionary defines the term "stra'WlDantt as:

1: a weak or imaginary opposition set up only to be eas~'" confuted 2: a person set up to serve as a cover for a usually questionable transaction. The Suawman can be summed up as an imaginary, passive stand-in for the real participant; a front; a hliild; a pets on tegarded as a nonentity. The Strawman is a tt shadow, It a go-between.

For quite some time a rather large nwnber of people in this country have known that a man or woman t s name, written in ALL CAPS, or last name first, does not identify real, Jiving people. T aldng this one step further, the rules of gramm.ar for the English language have no provisions for the abbreviation of people t s names, i.e. initials are not to be used.

As an example, John Adam Smith is correct. ANYTHING else is not cottect. Not Smith, John Adam or Smith, John A. or J. Smith or J. A. Smith or JOHN ADAM SMITH or SMITH, JOHN or any other variation. NOTHING, other than John Adam Smith identifies the real, living man. All other appellations identify either a deceased man or a fictitious ma.n; such as a corporation or a STRAWMAN.

Over the years gover.ru:nent, through its "public" school system, has managed to pull the wool over out eyes and keep us ignorant of some very important facts. Because all facets of the media (print, radio, television) have an ever-increasing influence in out lives, and because media is controlled (with the issuance of licenses, etc.) by government and its agencies, we have slowly and systematically been led to believe that any form/ appellation of our names is, in fact, still us: as long as the spelling is correct. WRONG!

We were never told, with full and open disclosure, what our govemment officials were planning to do ... and why.

We were never told that government (the United States) was a corporation, a fictitious "person. "

We were never told that government had quiedy, almost secretly, created a shadow, a STRAWMAN for each and every AMERlCAN ... so that government could not only "control" the people, but also raise an almost nnlimited amount of revenue - so it could continue ... not just to exist, but to GROW.

We were never told that when government deals with the STRA WMAN it is not dealing with real, living, men and women.

We were never told, openly and clearly "With full disclosure of all the facts, that since June 5,

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1933, we have been unable to pay our debts.

We were never told that we had been pledged (and our chilchen, and their children, and their children, and on and on) as collateral, mere chattel, for the debt created by government officials who committed treason in doing SO~

We were never told that they quietly and cleverly changed the rules, even the game itself, and that the world we perceive as real is in fact fictional-and it's all for their benefit.

We were never told that the STRAWMAN -a fictional person, a creature of the state -is subject to all the codes, statutes, rules, regulations, ordinances, etc. decreed by government, but that WE, the real man and woman, are not.

We were never told we were being treated as property, as slaves (albeit comfortably for some), while living in the land of the free -and that we could, easily, walk away from the fraud.

WE WERE NEVER TOLD WE WERE BEING ABUSED! Ho~v does that make YOU feel?

There's something else you should know: Everything, since June 1933, operates in COMMERCE! Why is this important?

Commerce is based on agreement, contract. Government has an implied agreement with the Strawman (government's creation) and the Stta'W'lD.an is subject to govem.ment rule, as we illustrated above. But when we, the real flesh and blood man and woman, step into their "process" we become the "surety" for the fictional Sttawman. Reality and fiction are reversed. We then become liable for the debts, liabilities and obligations of the Sttawman, relinquishing our real (protected) character as we stand up for the fictional Strawm.an.

50 that we can once again place the 5trawman in the fictional world and ourselves in the real world ('-Vith all our "shields tt in place against fictional government) we must send a nonnegotiable (private) tI Charge Back" and a nonnegotiable tt Bill of Exchange" to the United States Secretary of Treaswy, along with a copy of oW' birth certificate, the evidence, the MeO, of the Strawman. By doing this we discharge om portion of the public debt, releasing us, the real man, from the debts, liabilities and obligations of the Sttawman. Those debts, liabilities and obligations exist in the fictional commercial world of "book entries," on computers and/or in paper ledgers. It is a world of "digits" and Unotes," not ofrnoney and substance. Property of the real man once again becomes tax exempt and free from levy, as it must be in accord with HJR-192.

Sending the nonnegotiable Charge Back and Bill of Exchange accesses our Treasury Direct Account (TDA). What is our TDA? Let's go to Title 26 USC and take a look at section 163(h) (3)(B)(ii), $1,000,000 limitation:

"The aggregate amount treated as acquisition indebtedness for any period shall not exceed $1,000,000 ($500,000 in the case of a married individual filing a separate return) .• ,

This $1,000,000 (one million) account is for the Strawman, the fictional "person" 'With the

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name in all caps and/or last name first. It is there for the purpose of making book entries, to move figures, "digits" from one side of ledgers to the other. Without constant movement a shark will die and quite ironically, like the shark, there must also be constant movement in commerce, or it too 'Will die. Figures, digits, the entries in ledgers must move from asset side to debit side and back again, or commerce dies. No movement, 00 commerce.

The fictional persona of government can only functioo in a fictional commercial world, one where there is no real money, only fictional funds ... mere entries, figures, digits.

A presentment from fictional government -from traffic citation to criminal charges -is a negative, commercial If cla.im" against the Sttawm.an. This "claim" takes place in the commercial, fictional world of government. "Digits tt move from one side of your Strawman account to the other, or to a different account. This is today's commerce.

In the past we have addressed these '1 claims" by fighting them in court, with one "legal process tl or another, and failed. We have played the futile, legalistic, dog~and-pony shO'\\~ .. a very clever distraction -while the commerce game played on.

But what if we refused to play dog-and-pony, and played the commerce game instead? What if we learned how to control the :flow and movement of entries, figures and digits, for our own benefit? Is that possible? And if so, how? How can the real man in the real world, function in the fictional world in which the commerce game exists?

When in commerce do as commerce does, use the UnifonD. Commercial Code (UCC). The UCC-l Financing Statement is the one contract in the world that can NOT be broken and it's the foundation of the Accepted Fot Value process. The power of this document is awesome.

Since the TDA exists for the Stra~n -who~ until now, has been controlled by government -WE can gain control ( and ownership) of the Strawmao by first activating the TDA and then filing a UCC-l Financing Statement. This does two things for us.

First, by activating the TDA we gain limited control over the funds in the account. This allows US to also move entries, figures and digits ... for OUR benefit.

Secondly, by pt'operly filing a DeC-1 Financing Statement we can become the holder in due course of the Stta"W'man. This gives us virtual ownel7ship of the government cr:eated entity. So what? What does it all mean?

Remember earlier we mentioned that a presentment from govermnent or one of its agents or agencies was a negative commercial claim against the Strawman (and the Strawman's account, the TDA)? Remember we told you entries, figures and digits moved £rom one side of the account to the other, or to a different account? Well now, with the Strawman under our control, government has no access to the TDA and they also lose their go-between, their liaison, their "connection" to the real, living man and woman.

From now on, when presented with a If claim tt (presen1ment) from government, we \Vill agree with it (this removes the "controversy") and we will ACCEPT IT FOR VALUE. By doing this we remove the negative claim against our account and become the "holder in due course" of the presentm.ent. As holder in due course you can require the sworn testimony of

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the presenter of the "claim n (under penalty of perjwy) and request the account be properly adjusted.

It's all business, a commercial undertaking, and the basic procedure is not complicated. In fact, it's fairly simple. We just have to remember a few things, like: this is not a ttlegar' procedure -we t re not playing dog-and-pony. This is commerce, and we play by the rules of commerce. We accept the tf claim, It become the holder in due course, and challenge whether or not the presenter of the claim had/has the proper authority (the Order) to make the claim (debit out' account) in the first place. When they cannot produce the Order (they never can, it was never issued) we request the account be properly adjusted (the charge, the "claim It goes away).

If they don tt adjust the account a request is Dlade for the bookkeeping records showing where the funds in question were assigned. This is done by requesting the Fiduciary Tax Estimate and the Fiduciary Tax Return for this claim.. Since the claim has been accepted for value and is prepai~ and our TDA account is exempt from levy, the request for the Fiduciary Tax Estimate and the Fiduciary Tax Return is valid because the information is necessary in determining who is delinquent and/or making claims on the account.. If there is no record of the Fiduciary Tax Estimate and the Fiduciary Tax Return, we then request the individual tax estimates and individual tax returns to determine if there is any delinquency.

If we receive no favorable response to the above requests, we will then file a currency report on the amount claimed I assessed against our account and begin the commercial process that will force·them to either do what·s required or lose everything they own -except for the clothing they are wearing at the time.

This is the power of contracts (comma:ce) and it should be mentioned, at least this one time, that a contract overrides the Constitution, the Bill of Rights, and any other document other than another contract. We should also mention that no process of law -"color" of law under present codes, statutes, rules, regulations, ordinances, etc. - can operate upon you, no agent and/ or agency of government (including courts) can gain jurisdiction over yOll; WITHOUT YOUR CONSENT. You, (we) are not within their fictional commercial venue.

The Accepted For Value process, however, gives us the ability to deal with "themn -through the use of our transmitting utility/go-between, the Sttawman -and hold them accountable in their own commercial world, for any action(s) they attempt to take against us .. Without a proper Order, and now we know they're not in possession of such a document, they must leave us alone ... or pay the consequences.

Yes, this process IS powerful.

Yes, it CAN set us free from government oppression and control.

But remember: "What goes around., comes around.. ff uDo unto others, as you have others do unto you."

It's simple, folks, DO NOT ABUSE THIS PROCESS ... if you do it could come around and bite you.

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112 7Bd CONGRESS. SESS. I. CRB. 46-48. JUNE 3, 5, 1933.

[CHAPTER 46.1 AN ACT June 3, IQ33.

rEI.p...44!H.) Authorizing ~ per capita p.:l.yment of 5100 to the members of the Menominee -[l'ubliC,No-:2iij"""- Tribe of Iudians of \Yiaconsin from funds on deposit to their credit in the

Treasury of the United States,

Be it enaotea. by the Senate and HoU$~ of Rep'N!Be"niati'l)es of th~ Menominee Indl8JlS Un/ted States of A1!W?'ioa in Congre/!/J assembled That the Secre-

~! \'i!ISC(JD~IQ. f th It' b d h . 1 b 1 '. d . thd Per (.':l.plta paymen.ts tnry 0 e n enor e, an e 19 lere y, aut lorlze to WI raw to, frOID ttlbalfunds. from the fund in the Treasurv of the United Sta.tes on deposit to

the credit of the Menominee Indians in the State of Wisconsin a sufficient sum to make there:rrom a. per capita payment or distribution of $100, in three installments, $50 immediately upon passage of this Act, $25 on or about October 15, 1933, and $25 on or about January 16, 1934, to each of the living members on the tribal roll of the 11enominee Tribe of Indians of the State of Wisconsin1 under such rules and regulations as the said Secretary mtly prescrioe.

Approved, June 3, 1933.

[CHAP'l'ER 47.] JOINT RESOLUTION

JUDe 6, lQS3. _ J~:~.::..~. 4&.'-_ Authorizing the Secretary of War to receive for instruction at the United States

[Pub. Hes .• No. 0.] Military Academy at West Point, PosbeDg Yen, a eiti~en of China.

Re8oZ,ved cy the Senate and H oust: of Retytt3eentati'IJe8 of the United Pcr..N:f Yen, IL cnl· States of Arne1'ioa in Oo,.~gre88 asee1nbZed, That the Secretary of War

.te~~mltt~~I1· to Mltl· be, and he is hereby, aut.horized to permit Posheng Yen to receive Lo~r~~~~my. instruction at the United States Military .Academy at West Point ~o ~e:14!nI' ~~PO!lse. :for the course beginning not later than July 1, 1934: Provided, That

OD lOllS. no expense shaH be caused to the United StlLtes thereby, and that Posheng Yen shall agree to coml)ly with all regulations for the police and discipline of the AcadenlY ~ to be studious~ a.nd to give his utmost efforts to accomplish the courses in the various departments of instruction, and that said Posheng Yen shnll not be admitted to the Academy until he shall have passed the mental and physical f'tXRlllinations prescribed for candidates from the United States, and that he shall be immediately wHhc1rnwn if deficient in studies or in

,?ath and ~:rvlce. ('ondnct and so recommended by the Academic Board: P'l'OvitJ,ed w~1~'!ieCS, 1320. 1321, turthe1', That in the cuse of sfrld Posheng Yen the provisions of p.22.. ..ections 1320 and 1321 of the Revised Statutes shall be suspended:

.F.\':\isti~lll.wTepoo.led. Provided fwt he 1', That S.J .Res. 179, approved :March 3, 1933, be, IlJ "f rl . 1546. d th . h bId

June '~t 1033. IIZ.J .n&~. lQ2.J

IPub. Res., No. lOr'

:tn e same IS ere y, repea e . Approvedr June 5, 1933.

[CHAPTER 48.] JOINT RESOLUTION

To R!3sure unifonn value to the coins and currenoies of the United Sta.tes.

'Vhereas the holding of or dealing in gold affect the public interest, and are therefore subject to proper re~ulation and restriction; and

,:D!form value of • • • • • coin" IIDd ("Urrencle.~. V\.7bereas the eXlstmg emergencv has lsalosed that provlslons of

}'rel1l;nbl". obligations which purport to "give the obligee a right to require payment in gold or a particular kind of coin or currency of the Unit.ed Stutes, or in an amount in money of the United States measured thereby, obstruct the power of the Congress to regulate the value of the money of the United States, and are inconsistent with the declared policy of the ConeTess to maintain at all times the equal power of every dallal', COIned or issued by the United States) in the )narkets and in the .J2.llyment oi debts. Now, there· fore, be it

HeinOnhnc -- 48 Stat. 111 t 92&-19342

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/J


73d CONGRESS. SESS. I. CHS. 48, 49. JUNE 5, 61 1933. 113

[7 R.e8~ZvSed oy ft1u;,4 Senc:te .and

O House of Rebpresentatives )of the tiO~I!.U.~~~DI! a~!1~:

·ndcu, tales 0 .LJ.merwa ~n ongres8 a8sem lea, That (a every et!:.,pa.YlIleotsde.c-ltl.red . . . d' d' h bl' . h' I CODU:ary tD Jlllblic po]' provIsIon contune In or ma e WIt respect to any 0 19a.tlOn W lC'1 IrlY

purports to give the obligee a right to require payment in gold or a particular kind of coin or currency, or in un amount in money of the United States measured thereby is declared to be against public No future obhflltlOn , ').. to he 80 [lxpressed. polley; and no such provision shall be contained In or made WIth respect to nnK obligation hereafter incurred. Every obligation, I IillYDl

1 eD~tobe1l1.!u:le

h f f · d h h h" II .ega t6!).uer, oreto 'ore or eren ter Incurre ,wet er or not any BUC provIslon is contc.ined therein or made with respect thereto, shall be dlschar e upon payment, dolla.r for dollnr, in any coin or currency "Vi lc at the time of pa'tl'ment is legal tender for public and private debts. ,ConrucOn1g... pro'ri-

A h Y. ta' d' 1 h" hi' . t 510lJStl"PMtlLl. ny sue prOVISIon con lne In any :1W aut orlzmg 0 l~tlOns 0 U.S.C. p.190.3. ue issued by or under authority ot the United States, IS hereby Lu~;Gd~=,vl.Slons not repealed, but the repeal or any such provision shall not invalidate any other provision or authority contained in such law.

(b) As . this' "obli atio" s an Term "obligation"

'cr every obli ation of and to the ited States defined.

rlcePtille- currency) p:lya e In money 0 t e nited States; and he term ~ com or currency" means coin or currency of the Uniteu "Coln or cummrj ..

States, including Federal Reserve notes and circulating notes of Federal Reserve banks and national ba.nking associations.

SEC. 2. The h.st senwnce of paragraph (1) of snbsection ('b) of NfltiaUA! EetlllDltljC

section 43 of the Act entitled "An Act to relieve the existing national ~:J;d~lICY Act, economic emergency by increasing agricultural purchasing powerz A'1Ite, p. £2.

to raise revenue for extraordinary expenses incurred by reason ot !;:uch emergency, to provide emergency relief with respect to agri-cu.ltural indebtedness, to /rovide for the orderly liquidation of jOlllt-stock land banks, an for other purposes ", approved May 12, 1933] is amended to read as follows:

4' All coins and currencies of the United States (including Fed- C'Dius n.od curnmolcs

I R d . I . f F d 1 RbI liS lej;al tender. era eserve notes a.n Clrcu stmg notes 0 e era eserve an is and national banking associations) heretofore or hereafter coined or issued; shall be legal temler for all debts, public ul1d private, public charges, taxes, auties, and dues, except that gold coins, when Ab~d ~Dld coiro!" below the standard weight and limit or tolerance provided by lllw eccordlllG to weight.

for tbe single piece, sha.ll be lepl ~nder only at valuation in proportion to their actual weight.

Approved, June 5, 1933, 4.40 p.m.

ICHAPTER 49.] AN ACT

To provide fOr the establishment of a na.tional. employment system a.nd for cuupemtion with the States in the promotion or such system. and fOr other pnrposes.

.Ttl.OO a, 11133, rs.lilo~l

[PubliC, No. 3O.}

Be it enacted by the Sen are ana. House of Repre8entatives of the United States of America in Congres8 a8sem.bled. That (a) in order Nntiono.l COQ]:lerllt.1VI.l

h b . hm . '. emplDyment seTVIce.

to promote t e estll lIs ent and maIntenance of R natIOnal system Uoll.ed States Em. of public employment offices there is hereby created in the Depart~ ploy;ment8erviC6CTellt·

f L b b . cd llJ DllpllrtmMlt oC

ment 0 a or 8. ureau to be known as the UnIted States Employ. Labor.

IDent Service, at the head of which shall be a director. The director Appointment. etc ,oC

shall be appointed by the President) by and with the advice and DJTootor COMent of the Sennte, and shall receive a salE:.ry at t11e rate of $8,500 per annum.

(b) Upon the expiration of three months after the enactment of ~ EXlgt\ll~h~lct'l to

this Act the employment service now exjsting in the Department DeJ:nS ;!o~n~~: of Labor shall be abolished; a.nd all records, files, and property le'Tcd.

(including office equipment) of the existing employment service 1:10037'--;;-:1--8

HemOnhne -- 48 Stat. 1 12 !928-19~42

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Louis Thomas McFadden (Julv 25, 1876 October] ~ 1936) was a Republican member of the U. S. House of Representatives from PennS'vlvania.

Contents

[hide]

• 1 Early life • 2 Political career • 3 References • 4 External links

[ edit] Early life

McFadden was born in Granville Center~ Trov To\\'Uship, Bradford County, Pennsylvania. He graduated from Warner's Commercial College in Elmir~ In 1892 he entered the employ of the First National Bank in Canton. Pennsylvania. In 1899 he was elected cashier, and became its president on Januarv 1 L 1916, serving until 1925.

He served as treasurer of the Pennsylvania Bankers' Association in 1906 and 1907, and as president in 1914 and 1915. He was appointed in 1914 by the agricultural societies of the State of Pennsylvania as a trustee of Pennsylvania State College.

[edit] Political career

In 1914, McFadden was elected as a Republican Representative to the Sixty-fourth Congress and to the nine succeeding Congresses. He served as Chainnan of the United States House Committee on Banking and Currency during the Sixtv-sixth through Seventy-first Congresses~ or 1920-31. Though re-elected without opposition in 1932. in 1934 he lost to the Democratic nominee by 561 votes. He was an unsuccessful candidate for nomination in 1936.

McFadden was known as openly Anti-semitic. He claimed that Jews controlled the American economy, and that the United States had to choose between "God and the money chanmrs who have unlawfully taken our gold and la'Wful money into their possession.1t

I McFadden also blamed Jews for president Roosevelt's decision to abandon the gold standard~ and claimed that "in the United States today, the Gentiles have the slips of paper while the Jews have the lawful money."f)j McFadden was also a supporter of Hitler and the Nazis' anti-Jewish policies. McFadden encouraged Hitler's attempts to destroy the alleged Jewish control of the German economy, media, education, and professions.ill \\!hen McFadden ran for the presidency in 1936, one ofms slogans was "Christianity instead of Judaism. ,.,1.11

p. 16


McFadden is also remembered for his criticism of the Federal Reserve~ which he claimed was created and operated by European banking interests who conspired to economically control the United States. On June 10, 1932, McFadden made a 25-minute speech before the House of Representatives, in which he accused the Federal Reserve of deliberately causing the Great Depression. McFadden also claimed that Wall Street bankers funded the Bolshevik Revolution through the Federal Reserve banks and the European central banks with which it cooperated.

In 1932~ he moved to impeach President Herbert Hoover~ and also introduced a resolution bringing conspiracy charges against the Board of Governors of the Federal Reserve. The impeachment resolution was defeated by a vote of 361 to 8; it was seen as a big vote of confidence to President Hoover from the House. IiI

In 1933, he introduced House Resolution No. 158, Articles of impeachment for the Secretary of the Treasury, two assistant Secretaries of the Treasury~ the Board of Governors of the Federal Reserve, and the officers and directors of its twelve regional banks.

There were two attempts on McFadden's life, a failed shooting and an apparent E1l:tsoning that made him "violently ill" after attending a political banquet in Washington. 6 7 He died in 1936 on a visit to New York City, and was interred in East Canton Cemetery in Canton, Pennsylvania.

p. 17

/h

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NESARA The National Economic Stabilization and Recovery Act

Monetary and fiscal policy reform that will double the standard of living for every American within one generation and restore economic and social prosperity across the land.

NE;.S.-ARA:--:A PJQP~$e.(:tBili I Wn.~.t~~Jn_ JtEt;)r _lVJtf? I CQJ'tcI~t.u.s Wh~.tC~1) I. Q~f7 I Tb.EL "R.~~r~J~J;SA~ I ~rji~le$ J~nQ_ hlf9rTIJ~.ti9f1 I S,~r~b

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Court Cases Cited Within This Web Site Lewis v.. United States, 680 F.2d 1239 (9th Cir. 1982)

John L. Lewis was injured by a vehicle owned and operated by a federal reserve bank, and brought action alleging jurisdiction under the Federal Tort Claims Act. The District Court dismissed the case by ruling that the federal reserve bank was not a federal agency within meaning of the Federal Tort Claims Act and the court therefore lacked subject-matter jurisdiction. The Appeals court affirmed the decision.

The court stated ,cExamining the organization and function of the Federal Reserve Banks! and applying the relevant factors, we conclude that the Reserve Banks are not federal instrumentalities for purpose of the FTCA, but are independent, privately owned and locally controlled corporatjo ns."

However, this does not imply I as so many wrongly interpret, that private individuals own the banks for the court a'so stated 'lEach Federal Reserve Bank is a separate corporation owned by commercial banks in its region. The stockholding commercial banks elect two thirds of each Bank's nine member board of directors. The remaining three directors are appointed by the Federal Reserve Board. The Federal Reserve Board regulates the Reserve Banks! but direct supervision and control of each Bank is exercised by its board of dkectors. l~JJ.~S~C. Se.c.t_.3J) 1 .. The directors enact by-laws regulating the manner of conducting general Bank business, 1..2.JJ.,~.~ .. C,~ ... $.~(;t. ... }4.t and appoint officers to implement and supervise daily Bank activities. These activities include collecting and clearing checks, making advances to private and commerciar entities, holding reserves for member banks 1 discounting the notes of member banks, and buying and selling securities on the open market. See 12.JrS.C .. SUbS.~,gt,,~1.1_~3Q~1.

Serving a federal purpose does not necessarily imply being a federal agency_

NESAHA:-A P('opo$~dJ~~,UI I $~ty~tQfJO.~.~rQPosaJ I NI;S~.M __ ~~_Qth.~rJ~r~posals Wh~l'~ 10 -'tEQLM~1 I eAQ$ I Articl~~t i:I[I(Uni.Qr:roati,on s.p-~@acJ. th~_WQrd_ I Wtl_a!_C~n..l.PQ? I E-Qlj.ti~.~L~QJltacts

Qp-~Ed I DJ.c;JiQn~u:y I S_e_ar~1J C.!?!l~~tJ.J$ I NQt~~ .. ~r-d.l@!1~l.StYff

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404-4202389

Sponsored by the NESARA Institute 23805 Greenwell Springs Rd,

Greenwell Springs, Louisiana 70739 (606) 205-4908

htlp:/fnesara.org/court summariesfle\\7is _ v_united _ states.htm

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r'" t lit ...

PRESIDENT'S PRlV ATE SECTOR SURVEY ON COST CONTROL

A REPORT TO THE PRESIDENT

VOLUMEl

APPROVED BY THE EXECUTIVE COMMITTEE AT

ITS MEETING ON JANUARY 15,1984

January 12, 1984 The Honorable Ronald Reagan President of the United States The White House \jvYashington, D.C.

Dear Mr. President,

[page ii]

[start page 1]

Following your directive to identify and suggest remedies for \\Taste and abuse in the Federal Govenunent, the President's Private Sector Survey (PPSS) offers recommendations which would save:

• $424 billion in three years, rising to • $1.9 trillion per year by the year 2000.

These proposals would transform the Federal debt situation as follows:

i-~~~ fut~~~s~·o~F~~~ Debt---I i ( $ billions ) fr~

Federal Debt

( $ Trillions )

;--\viili-p'-p--SS- Without'PPS'S-"----' '--"--wiili'ppss -----'- ~.(.:;

. f.~ $ 2.0 $ 252.3 $ 89.2 ~~

I I ~"

Without PPSS

1990 $ 3.2 csmtw~"'~'Il.I'.IIIWJli\.MI~~~A.~~\i0;;:l'!)$,,-,"!'::W,..J~,~~.~·':lll:'!:~~~

;q


r t

r t

1995 6.2 2.2 540.9

2000 _._--- --- ..... _ ....... -_._--_.---_ ... _-- ._-_ ..• _----_.- --_._._-_._------- .--_._---------_. __ ... -- ~

13.0 2.5 1,520.7 : 75.1 ;: I ,

·····~··-·62:3 ·j~.i.' .. ;

Emtlllllllliill'lll" ....... Ia,.a-D ••• __ s:-m51Q1~iiH!2iiitliikI:SiUiiti&!?ti.'Bi!&I!itiifltitJiaZ~Wt~'''I'I.lII!!IlIO~ilE:iI::\IP,:~iII1IQlI~I!iB&IIl:lEi' tm-gsj'~~;J.'_\

You asked the American people to help you get the Government uofftheir backs." If the American people realized how rapidly Federal Government spending is likely to grow under existing legislated programs, I am convinced they would compel their elected representatives to Ifget the Government off their backs. fI In our survey to search out ways to cut costs in the Government, great emphasis was placed on the spending outlook, which is as follows:

[See the scanned sheet for the graph that shows outlays exceeding revenues by a $2 Trillion deficit by the year 2000.]

If fundamental changes are not made in Federal spending, as compared with the fiscal 1983 deficit of $195 billion, a deficit of over ten times that amount, $2 trillion, is projected for the year 2000, only 17 years from now. In that year, the Federal debt would be $13.0 trillion ($160,000 per current taxpayer) and the interest alone on the debt would be $1..5 trillion per year ($18,500 per year per cnrrent taxpayer) ..

Mr. President, these projections are the result of a joint effort between PPSS and a leading U.S. economic forecasting finn. They are the result of very careful study and drove us to seek out every possible savings opportunity., "like tireless bloodhounds:>" as you requested.

In the course of the search by our 3 6 Task Forces, chaired by 161 top executives from around the country and staffed by over 2,000 volunteers that they provide~ we came up with 2,478 separate:> distinct~ and specific recommendations which are the basis for the carefully projected savings. For practical purposes, these savings, if fully implemented, could virtually eliminate the reported deficit by the 1990·s versus an alternative deficit of $10.2 trillion in the decade of the 1990's if no action is taken.

Equally important, the 2,478 cost-cutting, revenue-enhancing recommendations we have made can be achieved \Vithout raising taxes, without weakening America's needed defense build-up~ and without in any way harming necessary social welfare programs.

Because we are starting from a deficit of $195 billion, every dollar we can stop spending is a dollar that the Government does not have to borrow. With future Government borrowing costs at 11 percent (versus 10.75 percent now and 14.5 percent when you took office) and inflation taken at 6 percent per year over the longer run~ these savings compound quickly_

Applying these interest and inflation rates, the result is that a dollar saved today accumulates to $32 over 12 years and $71 over 17 years. Thus~ any potential saving made, as compared to not making the saving~ translates into a difference in cumulative


spending of 32 times that amount through 1995 and 71 times that amount through the end of the century.

Therefore, $1 00 billion in reduced Goverrunent spending in year one equates cwnulatively to $7.1 trillion in the year 2000. J\nd since borrowings are decreased by this amount, so will the national debt decrease.

This is, of course, a horrendous prospect. If the American people understood the gravity of the outlook, they would not, I believe~ support representatives who might let it happen.

Mr. President, you have been so correct in resisting attempts to balance the budget by increasing taxes. The tax load on the average American family is already at counterproductive levels with the underground economy having now grown to an estimated $500 billion per year, costing about $100 billion in lost Federal tax revenues per year.

The size of the underground economy is understandable when one considers that median family income taxes have increased from $9 in 1948 to $2,218 in 1983, or by 246 times. This is runaway taxation at its worst.

Importantly, any meaningful increases in taxes from personal income would have to come from lower and middle income families, as 90 percent of all personal taxable income is generated below the taxable income leve1 of $35,000.

Further, there isn't much more that can be extracted from high income brackets. If the Government took 100 percent of all taxable income beyond the $75,000 tax bracket not already taxed, it would get only $17 billion, and this confiscation, which would destroy productive enterprise, would only be sufficient to run the Government for seven days.

Resistance to additional income taxes would be even more widespread if people were aware that:

• One-third of all their taxes is consumed by waste and inefficiency in the Federal Government as we identified in our survey.

• Another one .... third of all their taxes escapes collection from others as the underground economy blossoms in direct proportion to tax increases and places even more pressure on law abiding taxpayers, promoting still more underground economy-a vicious cycle that must be broken.

• With two-thirds of everyone's personal income taxes wasted or not collected, 100 percent of what is collected is absorbed solely by interest on the Federal debt and by Federal Government contributions to transfer payments. In other words, aU individnaJ income tax revenues are gone before one Dickel is spent on the services which taxpayers expect from. their Government..

Additional pages of this report available at http://w14rw.uhuh.comitaxstufJlgracecom.htm

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Dec 31 08 11:42p Global Solutions 404-4202389 p.23 t:r

r

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Comedy Sound Bites

Modern Money Mechanics & other Federal Reserve Publications Explained

If I were to loan you $100, my assets would decrease $100. When a bank or other "lending" institution "lends" to you or anyone else, their assets actual1y increase!

The Federal Reserve Bank of Chicago used to publish Modern Money Mechanics. They stopped largely because of this quote from Page 6, Last Paragraph:

"What they [banks} do when they make loans is to accept promissory notes in exchange for credits to the borrowers' transaction accounts. Loans (assets) and deposits (liabilities) both rise by [the amount of the "Joan '7. II

Now, when was the last time you lent money to a friend and suddenly found you had more funds?

So the "lending" institutions (including credit card companies) "accept promissory notes in exchange for credits to the borrowers' transaction accounts." What exactly does that mean?

Accepting Your Promissory Note ...

Now, when the lending institution "accepts" your promissory note in exchange for credit to your transaction accounts, that means that they add money (they credit money) to your checking account(s), but not the one(s) that you know you have. The funds for the addition to the "secret" account( s) came from depositing your promissory note! (Except the credit card companies actually deposit your application/agreement - and monetize it even if you are not ~proved! Again, you provide the source of the funds that are deposited into your account.)

How can they do that? Well, they're bankers. Your promissory note is a note.

Look at a dollar bill. It says "Federal Reserve Note" on it, doesn't it? You bet. See, a Hnote," according to The Dictionary of Banking Terms, 4th Edition, by Thomas P. Fitch, is "legal evidence of a debt or obligation. ff

That means that a "note" is "owing money." That means that what we can "money" or "cash" today is really owing money.

So since "money" now days means rtowing money," and your promissory note is "legal evidence of a debt or obligation, n (owing money) that counts as Umoneytl and can be

http://wwv.~.reallyneatstuffalaska.com/modem _ money _mechanics 1211/2008


deposited.

Anyv./ay, all they've done is converted your promissory note into "funds" that they then "loan" back to you. And now you have to pay them again, plus interest? Huh? Where in the agreement does it say that you are providing the value (through the promissory note that they received from you) to fund your own loan? Is that a mutual intention? Is that what you agreed to? Is that wTitten in the agreement?

The FRB ofChie-ago writes in their publjcation~ MODERN MONEY MECHANICS on page ]: "Money is such a routine part of everyday living that its existence and acceptance are ordinarily taken for granted. A user may sense [Think? 1 that money must come into being either automatically as a result of economic activity or as an outgrowth of some government operation. But just haw this happens all too often remains a myste1Y".

Ah yes~ a mystery~ but wait~ trust me, the Fed (Federal Reserve System and it's member banks in the USA - put in the name of your nation's central bank here) will soon solve the mystery for us!

Again, MODERN MONEY MECI-lANICS, page 3: "In the United States neither paper currency nor deposits have value as commodities. Intrinsically, a dollar bill isjust a piece of paper. Deposits are merely book entries. Coins do have some intrinsic value as metal, but generally far less than their face value. What, then, makes these instruments --checks, paper money, and coins-- acceptable atface value in payment of all debts and other monetaT)) uses? "

HEY, The Fed wants to know ... what makes you slaves take 'these instruments' as payment???

Here's the Fed's answer, same publication: ''Mainly, it is the confidence people have that they l'l'ill be able to exchange such money for other financial assets and real goods and sen'ices lAv'henever they choose to do so. "

A CONFIDENCE GAME! Bookkeeping entries - numbers, valueless paper currency~ and copper/nickel slugs (remember - they stole our gold and silver coin!) and we surrender our labor and goods/services for THAT?

It gets better~ for again MODERN MONEY MECHANJCS~ page 3 talking about why the salves take it: "This is partly a matter of lcru.'; currency has been designated "legal tender" by the government -- that is, it must be accepted by creditors in payment of mone.y debts, and paper currency is a liability of the government. Transactions deposits are liabilities of the depositor;.: institutions which stand ready to convert such deposits into currency or transfer their olvnership at the request of the depositors. Confidence in these forms of money also seenzs to be tied in some way to the fact that the assets exist on the books of the government (or central bank) and the depository institutions equal to the amount of mane}' outstanding. even though most of these assets themselves are no more than pieces afpaper ... and it is well

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understood that money is not redeemable in them.;'

,tMoney" is anyTHING people accept, but then the mystery ... wherein trmoney" is NO THING such as bookkeeping entries!) pictures of dead presidents and copper/nickel s]ugs operating on us in a huge CONFIDENCE game, with the FORCE of government making us accept them, although the assets are nothing more than paper too!

And exactly who/what is it that creates this No Thing used as money today - internationally?

MODERN MONEY MECHANICS, page 3: "The actual process of money creation takes place in the banks. "

I BET YOU THOUGHT~: "Demand deposits are the nation's most conlmonform ofmoney, comprising about seventy percent of all money in circulation. This checkbook money is bookkeeping money created mainly by the nation's commercial banks. ".

I BET YOU THOUGHT, "Banks create money by 'monetizing' the private debts of businesses. individuals and governments. That is, they create amounts of money against the value of those IOUs. "

Consider too what the FRB of Philadelphia \Vrites in their publication - THE NATIONAL DEBT, page 8: 'IThe Federal Government, 'with the cooperation of the Federal Reserve, has the inherent power to create money ..... alnl0st any amount of it. This power makes technical banlaAuptcy out of the question. "

Do you want to know why they stole our gold and silver coin?

So they could get us to quit using the money we produced and instead get us dependant upon the money they create! "Money" with the force of law; "Money" you only have IF your banker says you do! We don't need a government to tell us to accept silver or gold in coin form ... but when it comes to bank confetti ???

WHA T ABOUT CREDIT?

"Economics" I define as the dark, dismaJ science of deception. Anyone who has taken economic courses must surely agree with the "dismal" part wherein you are forced to learn a buggered up language so that you cantt understand what has so simply enslaved us all, hence the "deception" wherein not one man in a million can diagnose the problem, for after all, those unaware are unaware they are unaware!

Okay, isn't nCREDITtt what we use when we donit have any money? Isntt it something we apply for and get from say, a b~ when we first prove to the bank we donlt need it? You know, you're a little short of cash right now but you'd like to have that new· car so you 'buy it on credit\, right? \VRONG!

FRB of New York's publication KEEPING OUR MONEY HEALTHY., '~4.ndyou recall, our

http://www.reallyneatstuffalaska.com/rnodern _money_mechanics

.)~

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system 14Jorks only with credit". Ever learn that in school?

Seeing as how our definitions donlt appear to be realistic, let's let the FRB of Chicago define the tenn "credit" for us in their publication - T\VO FA.CES OF DEBT~ page 1: "Debt is credit".

Let's see, if a=b~ then b=a, so if II debt is credit lt, then credit is debt! So page 12 above could

read: ItAnd you recall, our system works only with debt. n

And donlt forget the previous quote referring to 'monetizing' the private debts of businesses, individuals and governments ....

Hmnunmm, credit is debt is debt monetized is monetized debt is MONEY?

So, what happened back in 24 JUNE 1968?

CONgress removed the last known THJNG - si1ver in coin form, that was used AS the money in the United States and failed to declare any THING to take its place, yet some tlthing" had to take its place ... and that some ttthing" was the NO thing known as credit is debt is monetized debt is MONEYf And not only was the payments mechanism WIPED OUT by that Act ofCONgress~ but we were placed under the greatest CONfidence game in history, and the misleaders in 1968 knew something had to be done, for if a bad check is an irredeemable check, why isnrt irredeemable currency bad currency?

"Currency backing isn't relevant in today's economy. Currency cannot be "redeemed'l or exchanged for Treasury gold or any other asset used as backing. The question of just what assets ftback" Federal Reserve notes has little but bookkeeping significance." 1 BET YOU THOUGHT. FRB New York.

Not "relevantU ??? Why not? Could it be because you THINK you have money, your banker agrees that you have it, and you THINK you are paid and therefore THINK you are free??? Could it be that simple?

By the way the US Treasury owns no gold and hasn't since August 1975, see the Treasury Bulletin by the same date for verification.

SO WHA T~ you say, doesn't this system work?

BACK

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.2:5

12/1/2008


BANKING TRUST FLOWCHART OVERVIEW

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Debits Credits


~ Cornell University ~ LawSchoo1

LII / Legal Information Institute

u.s. Code collection

404-4202389

Search Law School

TITLE 26 > Subtitle F > CHAPTER 68 > Subchapter B > PART I > § 6706

NOTES:

Source

(Added Pub. L. 98-369, div. A, title I, § 41(c)(1)T July 18, 1984 1 98 Stat. 555.)

Effective Date

p.28 ...L-

SE:arch Cornell

Section effective on day 30 days after July 18, 1984, see section 44(h) of Pub. L. 98-369, set out as a note under section 1271 of this title.

LIl has no control over and does not endorse any external Internet site that contains Jinks to or references LII.

http://\\~w4.la·w .comell.eduluscodelhtml/uscode26/usc _sec _26_ 00006706----000-notes.hL.. 12/4/2008

7


TITLE 26 > Subtitle F > CHAPTER 68 > Subchapter B > PART I > § 6706 Prey I Next

§ 6706. Original issue discount information requirements

How Current is This? (a) Failure to show information on debt instrument In the case of a failure to set forth on a debt instrument the information required to be set forth on such instrument under section 1275 (c)(l), unless it is shown that such failure is due to reasonable cause and not to willful neglect, the issuer shall pay a penalty of $50 for each instrument with respect to which such a failure exists. (b) Failure to furnish information to Secretary Any issuer who fails to furnish information required under section 1275 (c)(2) with respect to any issue of debt instruments on the date prescribed therefor (determined with regard to any extension of time for filing) shall pay a penalty equal to 1 percent of the aggregate issue price of such issue, unless it is shown that such failure is due to reasonable cause and not willful neglect. The amount of the penalty imposed under the preceding sentence with respect to any issue of debt instruments shall not exceed $50,000 for such issue. (e) Deficiency procedures not to apply Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.

p.29


1;--,

SOME INFORMATION ABOUT TURBO-TAX

1. YOU NEED THE CURRENT OR PAST YEARS VERSION OF TlTRBO-T AX

2. YOU WILL BE ALLOWED UP TO 5 RETRUNS INCLUDED IN THE PRICE

3. ANY RETURNS OVER 5 WILL COST 9.95 EACH -INCLUDES E .. FILING

4. IRS WILL SOMETIMES MAKE CHANGES TO CERTAIN FORMS JUST BEFORE OR DURING THE T AX YEAR TURBO-TAX WILL HAVE ITS SOFTWARE PROGRAMERS GO OVER THE FORM AND ADDIT INTO THE SOFTWARE. WHEN IT WORKS PERFECT, THEY WILL THEN SEND THE UPDATED SOFTWARE BACK TO THE IRS FOR THEIR APPROVAL.

5. THAT PROCESS CAN CAUSE YOU NOT TO BE ABLE TO FILE UNTIL THE CORRECTINONS ARE MADE.

6. YOU WILL GET A MESSAGE TELLING YOU NOT TO FILE THE RETURN UNTIL THAT P ARTIClTLAR FORM IS UPDATED.

7. THEY WILL LET YOU KNOW WHEN IT IS READY.

8. IRS AUTHORIZED TURBO-TAX SOFTWARE. IT IS RUMORED THAT IRS WROTE THE SOFTWARE. I CANNOT VERIFY THAT.

p .. 30

Dec 31 08 11:4Sp ~-' :

Sept. 10

J - ~presentatives . .. ~.rlAW, JR.

Clerk.

Ld Colley Depu ty Clerk.

TES 'ntember B), 1982.

bill (H,R. 6863) ltions for the flScal iurnoses t

', returned jections, to the

. and passed by the he same, it was

·f the Senators

1ILDENSliND

Secretary.

,d No_ 97-747 (Comm. of

nd concurred in certain disagreed to certain

;olved amendments in

'C Vol. 18. No. 35 (1982;:

Global Solutions 404-4202389

PUBLIC LAW 97-258 [H.R, 6128J; September 13, 1982

MONEY AND FINANCE

For LCCJislative History of Act, see p. 1895

An Act to revise, codify, and enod without substantive change certain general and permcneni 'OWl, related 10 money and finonc:e, elli tide :n, United State~ Code, "Maney and Ftnclnte".

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled"

TITLE 81, UNITED STATES CODE

SECTION 1. Certain general and permanent laws of the United States, related to money and finance, are revised, codified, and enacted as title 31, United States Code, HMoney and Finance", as follows:

TITLE 3I-MONEY AND FINANCE SIJB'I'ITLE Sec.

1. GENERAl............................................................................................................ 101 Jl. TI:IE BUOOET' PROCFSS................................................................................. 1101

m. P'INANClAL MANAGEME~". ....................... _ ...... _......................................... 3101 IV. MONEY ............................................................................................................... 5101 V. GENERAL ASSISTANCE ADMINISTRATION .......................................... 6101

Vl. M1SCEILANE()US .......................... " ................................................. ,.............. 9101

SUBTITLE I-GENERAL CHAPTER Sec.

1. DEFINITIONS.................................................................................................... 101 8. DEPARTMENT OF THE TREASURY .......................................................... 301 5. OFFICE OF MANAGEMENT AND BUDGET............................................. 501 7. GEN'ERAL ACX::X>UNTING OFF1CE .......................................... ,................... 701

CHAPTER I-DEFINITIONS Sec. 101. Agency. 102. Executive agency. 103. United States.

§ 101. Agency In this title, "agency" means a department, agency, or instrumen

tality of the United States Gcvernment.

§ 102. Executive agency In this title, Hexecutive agency" means a department. agency. or

instrumentality in the executIve branch of the United States Government.

§ 103. United States In this title~ HUnited StatesH

• when used in a geographic sense, tneans the States of the United States and the District of Columbia.

96 STAT. 877

p.31

Money and Finance. Enactment as title 31, United States Code, 31 USC prec. 101 note

Dec 31 08

Sept. 13

ui the Treasury. 1St fund "Soldiers' .J1sbursed in com

from the trust , made only und~r ~ authorized to be

' . .IInS and refund of

of the Treasury -eceipt account

Whereabout'i are I.d account named in

:rust fund estab~,-,.;n in the fund for nging to individuals :--lPll.rns to the trans-

aimed Moneys of

s section, necessary ~~ Treasury to make

ccount "Unclaimed are Unknown"; and "'tefund of Moneys

.~ collections erroargeable to another

perpetui ty in the ........ l1:oneys of Individ

balance remaining 1:J:ll Savings System

1971 (Public Law t..,He balance to pay

thout regard to the .r- deposit about the

without fiscal year ly claims for deposits

llufficient to pay ~ :'agraph (1) of this

t4 'lOns, quasi-public

in checking accounts ~l,e Treasury to the

1 (he Interior), stice). '''!'ce), -

! of this section are se amounts shall be

'~ipt fund accounts.

Global Solutions 404 4202389

Sept. 13 MOl\TEY AND FINANCE

(c) Donations, quasi-public amounts, and unearned amounts shall be deposited in the Treasury as trust funds and are appropriated for disbursement under the terms of the trusts when the donation or amount is-

(1) administered by officers and employees of the United States Government; and

(2) carried in checking accounts of disbursing officials or others required to account to the Comptroller General (except clerks and marshals of the United States district courts).

§ 1324. Refund of internal revenue collections (a) Necessary amounts are appropriated to the Secretary of the

Treasury for refunding internal revenue collections as provided by law, including payment of-

(1) claims for prior fiscal years; and (2) accounts arising under-

(A) "Allowance or drawback (Internal Revenue)"; (B) IlRedemption of stamps (Internal RevenueY'; (C) "Refunding legacy taxes, Act of March 30, 1928"; (D) !'Repayment of taxes on distilled spirits destroyed by

casualty"; and (E) IlRefunds and payments of processing and related

taxes", (b) Disbursements may be made from the appropriation made by

this section only for-(1) refunds to the limit of liability of an individual tax

account; and (2) refunds due from credit provisions of the Internal Revenue

Code of 1954 (26 U.S.C. 1 et seq.) enacted before January 1, 1978.

SUBCHAPTER III~LIMITATIONS, EXCEPTIONS I AND PENALTIES

§ 1341. Limitations on expending and obligating amounts (a)(1) An officer or employee of the United States Government or

of the District of Columbia government may not-(A) make or authorize an expenditure or obligation exceeding

an amount available in an appropriation or fund for the expenditure or obligation; or

(B) involve either government in a contract or obligation for the payment of money before an appropriation is made unless authorized by law.

(2) This subsection does not apply to a corporation getting amounts to make loans (except paid in capital amounts) without legal liability of the United States Government.

(b) An article to be used by an executive department in the District of Columbia that could be bought out of an appropriation made to a regular contingent fund of the department may not be bought out of another amount available for obligation.

§ 1342. Limitation on voluntary services

An officer or employee of the United States Government or of the District of Columbia government may not accept voluntary services for either government or employ personal services exceeding that authorized by law except for emergencies involving the safety of human life or the protection of property. This section does not apply

1 U.S Conil & Adm News 'B2-23 96 STAT. 923

p.32

P.L. 97-258

31

Dec 31 08 11:4Sp Global Solutions 404 4202389 p.33

P.L. 97~258 LA'VS OF 97th CONG.-2nd SESS.

SUBCHAPTER ll-ADMINISTRA TrVE Sec. 3121. Procedure. 3122. Banks and trust companies as depositaries. 3123. Payment. or obligations and interest on the pubJic debt. 3124. Exemption from taxation. 3125. Relief for lost, stolen. destroyed. mutIlated, or defaced obligations.

Sept. 13

3126. Losses and relief from liability related t.o redeeming savings bonds and notes 2127. Credit to officers, employees. and agents ror stolen Treasury notes. 3128. Proof of death to support payment. 3129. Appropriation to pay expenses.

SUBCHAPTER I-BORROWING AUTHORITY

§ 3101. Public debt limit (a) In this section, the current redemption va.lue of an obligation

issued on a discount basis and redeemable before maturity at the option of its holder is deemed to be the face amount of the obligation.

(b) The face amount of obligations issued under this chapter and the face amount of obligations whose principal and interest are guaranteed by the United States Government (except guaranteed obligations held by the Secretary of the Treasury) may not be more than $400.000,000,000 outstanding at one time. subject to changes periodically made in that amount as provided by law through the congressional budg~t process described in Rule XLIX of the Rules of the House of Representatives or otherwise.

(c) The face amount of beneficial interests and participations (except those held by their issuer) issued under section 302(c) of the National Housing Act (12 U.S.C. 1717(c)) from July 1,1967, through June 3D, 1968, and outstanding at any time shall be included in the amount taken into account in deciding whether the face amount requirement of subsection (b) of this section has been exceeded. This subsection does not require a change in the budgetary accounting for beneficial interests and participations.

§ 3102. Bonds (a) With the approval of the President, the Secretary of the

Treasury may borrow on the credit of the United States Government amounts necessary for expenditures authorized by law and may issue bonds of the Government for the amounts borrowed and may buy. redeem, and make refunds under section 3111 of this title. The Secretary may issue bonds authorized by this section to the public and to Government accounts at any annual interest rate a.nd prescribe conditions under section 3121 of this title. However, the face amount of bonds issued under this section and held by the public with interest rates of more than 4.25 percent a year may not be more than $70,000,000,000.

(b) The Secretary shall offer the bonds authorized under this section first as a popular loan under regulations of the Secretary that allow the people of the United States as nearly as possible an equal opportunity to participate in subscribing to the offered bonds. However. the bonds may be offered in a way other than as a popular loan when the Secretary decides the other way is in the public interest.

(c)(1) When the Secretary decides it is in the public interest in making a bond offering under this section, the Secretary may~

96 STAT. 938

Dec 31 08 11:47p

Sept. 13

·d obligations. 'ings bonds and not.es. sury notes.

__ lORITY

'e of an obligation -JOre maturity at the face amount of the

I . this chapter and pal and interest are t (except guaranteed

may not be more ~I _'ubject to changes . by law through the XLIX of the Rules of

~ and participations ~ section 302(c) of the T .. ly I, 1967, through

'be included in the "lei the face amount ; been exceeded. This

':getary accounting

.- - Secretary of the

.. ued States Governthorized by law and lloun ts borrowed and

1 3111 of this title. { chis section to the ual interest rate and ~ t,itle. However, the

and held by the "ceni a year may not

.1 1 '.orized under this _ "S of the Secretary learly as possible an to the offered bonds. ,- . than as a popular - ... j' is in the public

le public interest in Secretary rnay~


Sept. 13 MONEY AND FINANCE

(A) make full allotments on receiving applications for smaller amounts of bonds to subscribers applying before the closing date the Secretary sets for filing applications;

(B) reject or reduce allotments on receiving applications filed after the closing date or for larger amounts;

(C) reject or reduce allotments on receiving applications from incorporated banks and trust companies for their own account and make full allotments or increase allotments to other subscribersi and

p.34

P.L. 97-258

(D) prescribe a graduated scale of allotments. (2) The Secretary shall prescribe regulations appiying to all popu- Regulations.

lar loan subscribers similarly situated governing a reduction or increase of an allotment under paragraph (1) of this subsection.

(d) The Secretary may make special arrangements for subscrip-tions from members of the armed forces. However, bonds issued to those members must be the same as other bonds of the same issue.

(e) The Secretary may dispose of any part of a bond offering not taken and may prescribe the price and way of disposition.

§ 3Ul3. Notes

(a) With the approval of ti President, the Secretary of the Treasury may borrow on the credit of the United States Government amounts necessary for expenditures authorized by law and may issue notes of the Government for the amounts borrowed and may buy, redeem) and make refunds under section 3111 of this title. The Secretary may prescribe conditions under section 3121 of this title. Notwithstanding section 3121(a)(5) of this title, the payment date of each series of notes issued shall be at least one year but not more than 10 years from the date of issue.

(b) The Government may redeem any part of a series of notes before maturity by giving at least 4 months' notice but not more than one year's notice.

(c) The holder of a note of one series issued under this section with the same issue date as another series of notes issued under this section may convert, at par value, a note of the holder for a note 'of the other series .

§ 3104. Certificates of indebtedness and Treasury bills

(a) The Secretary of the Treasury may borrow on the credit of the United States Government amounts necessary for expenditures authorized by law and may buy, redeem, and make refunds under section 3111 of this title. For amounts borrowed, the Secretary may issue-

(1) certificates of indebtedness of the Government; and (2) Treasury bills of the Government.

(b) The Secretary may prescribe conditions for issuing certificates of indebtedness and Treasury bills under section 3121 of this title and conditions under which the certificates and bills may be redeemed before maturity. Notwithstanding section 3121(a)(5) of this title, the payment date of certificates of indebtedness and Treasury bills may not be more than one year after the date of issue.

(c) Treasury bills issued under this section may not be accepted before maturity to pay principal or interest on obligations of governments of foreign countries that are held by the United States Governmen t.

96 STAT. 939

Dec 31 08 11:48p

, II! I, Ii

: 'Ill ~ I

I, • . Ii

I I

11

I! l I

t' ~ I

; l

'I t ~


P.L. 97-258

p.35

LAWS OF 97th CONG.-2nd SESS. Sept. 13

(3) internal or independent audits or reviews of the fund and related activities.

(b) The head of each executive agency promptly shall provide the Comptroller General with-

(1) a copy of the annual report of a nonappropriated fund and related activities subject to this section when the Comptroller General-

(A) requires a report for a designated class of each fund and related activities having gross sales receipts of more than $100,000 a year; or

(B) specifically requests a report for another fund and related activities; and

(2) a statement on the yearly financial operations, financial condition, and cash flow and other yearly information about the fund and related activities that the head of the agency and the Comptroller General agree on if the information is not included in the ann ual report.

(e) Records and property of a fund and related activities subject to this section shan be made available to the Comptroller General to the extent the Comptroller General considers necessary.

§ 3526. Settlement of accounts (a) The Comptroller General shall settle all accounts of the United

States Government and supervise the recovery of all debts finally certified by the Comptroller General as due the Government.

(b) A decision of the Comptroller General under section 3529 of this title is conclusive on the Comptroller General when settling the account containing the payment.

(c)(1) The Comptroller General shall settle an account of an accountable official within 3 years after the date the Comptroller General receives the account. A copy of the certificate of settlement shall be provided the official.

(2) The settlement of an account is conclusive on the Comptroller General after 3 years after the account is received by the Comptroller G~nera1. However, an amount may be charged against the account after the 3-year period when the Government has or may have last money because the official acted fraudulently or criminally.

(3) A 3-year period under this subsection is suspended during a war.

(4) This subsection does not prahibit-(A) recovery of public money illegally or erroneously paid; (B) recovery from an official of a balance due the Government

under a settlement within the 3-year period; or (C) an official from clearing an account of questioned items as

prescribed by law. (d) On settling an account of the Government, the balance certi

fied by the Comptroller General is conclusive on the executive branch of the Government. On the initiative of the Comptroller General or on request of an individual whose accounts are settled or the head of the agency to which the account relates, the Comptroller General may change the account within a year after settlement. The decision of the Comptroller General to change the account is conclusive on the executive branch.

(e) When an amount of money is expended under law for a treaty or relations with a foreign country, the President may-

96 STAT. 964

...,. " .;J,

Sept,

'l

i'- d class of each ~~_es receipts of

3.1 operations, ' .... Lc;;.LL"~ .. a..l

v information about :l ..... r the agency and

'ation is not inclu

'lted activities subject r 'n ptroller General

tcessary.

-ttle an account fa te the COm }:)trl)J

___ ·tificate of set:tl€~mlent;';'

.siye on the Comptr ,ved by the Comptrol

Je cha.rged against the Ie Government has or, , ~cted fraudulen tly o~

1 IS suspended during ~

ment~ the balance usive on the executive '

'e of the Comptrol ~ accounts are settled or , relates, the Comptroller ','

'''''" after settlement. The the account is concIu-

d under law for a treaty . '~nt may-


Sept. 13 MO}\~Y AND FINANCE

(1) authorize the amount to be accounted for each year specifi~ cally by settlement of the Comptroller General when the Presi~ dent decides the amount expended may be made public; or - (2) make, or have the Secretary of State make, a certificate of the amount expended if the President decides the amount is not to be accounted for specifically. The certificate is a sufficient

" voucher for the amount stated in the certificate. d) The Comptroller General shall keep ~1I settled acc?unts, vouch

ers, certificates, and related papers until they are dIsposed of as prescribed by law.

(g) This subchapter does not prohibit the Comptroller General from suspending an item in an account to get additional evidence or exp1anations needed to settle an account.

§ 3527. General authority to relieve accountable officials and . ' . ,agents from liability (a) Except as provided in subsection (b) of this section, the ComP'"

troller General may relieve a present or former accountable official or agent of an agency responsible for the physical loss or deficiency o(public money, vouchers, checks, securities, or records, or may authorize reimbursement from an appropriation or fund available for the activity in which the loss or deficiency occurred for the amount of the loss or deficiency paid by the official or agent as restitution, when-

(l) the head of the agency decides that-(A) the official or agent was carrying out official duties

when the loss or deficiency occurred, or the loss or defi· .. ~\;-' : ' ciency occurred because of an act or failure to act by a

subordinate of the official or agent; and (B) the loss or deficiency was not the result of fault or

negligence by the official or agent; (2) the loss or deficiency was not the result of an illegal or

incorrect payment; and (3) the Comptroller General agrees with the decision of the

head of the agency. . (bXl) The Comptroller General shall.relieve a disbursing official of the armed forces responsible for the physical loss or deficiency of public'money, vouchers, or records, or shall authorize reimbursement. from an appropriation or fund available for reimbursement, of ,the amount of the loss or deficiency paid by or for the official as restitution. when-!': (A) the Secretary of Defense or the appropriate Secretary of

the military department of the Department of Defense decides that the official was carrying out official duties when the loss or deficiency occurred; . (B) the loss or deficiency was not the result of an illegal or mcorrect payment; and

(C) the loss or deficiency was not the result of fault or , negligence by the official. (2) The finding of the Secretary involved is conclusive on the

Comptroller General. (c) On the initiative of the Comptroller General or written recom

r:ne~dation of the head of an agency, the Comptroller General may reheve a present or former disbursing official of the agency responsi~le for a deficiency in an account because of an illegal, improper, or mhcorrect payment. and credit the account for the deficiency, when t e Comptroller General decides that the payment was not the

96 STAT. 965

p.36

P.L. 97-258

JJec 31 ~ 11:50p


P.L. 97-258

p.37

LA 'WS OF 91th CONG.-2nd SESS. Sept. 13

result of bad faith or lack of reasonable care by the official. However, the Comptroller General may deny relief when the Comptroller General decides the head of the agency did not carry out diligently collection action under procedures prescribed by the Comptroller General.

(dXI) When the Comptroller General decides it is necessary to a.djust the account of an official or agent granted relief' under subsection (a) or (c) of this section, the amount of the relief shall he charged-

(A) to an appropriation specifically provided to be charged~ or (B) if no specific appropriation, to the appropriation or fund

available for the expense of the accountable function when the adjustment is carried out.

(2) Subsection (c) of this section does not-(A) affect the liability, or authorize the relief, of a payee,

beneficiary, or recipient of an illegal, improper, or incorrect payment; or

(B) relieve an accountable official, the head of an agency, or the Comptroller General of responsibility in carrying out collection action against a payee. beneficiary. or recipient.

(e) Relief provided under this section is in addition to relief provided under another law.

§ 3528. Responsibilities and relief from liability of certifying officials

(a) A certifying official certifying a voucher is responsible for(1) information stated in the certificate, voucher, and supportp

ing records; (2) the computation of a certified voucher under this section

and section 3325 of this title; (3) the legality of a proposed payment under the appropri

ation or fund in valved; and (4) reptlying a payment-

(A) illegal, improper, or incorrect because of an inaccu~ rate or misleading certificate;

(B) prohibited by law~ or (C) that does not represent a legal obligation under the

appropriation or fund involved. (b) The Comptroller General may relieve a certifying official from

liability when the Comptroller General decides that-(1) the certification was based on official records and the

official did not know, and by reasonable diligence and inquiry could not have discovered. the correct information; or

(2)(A) the obligation was incurred in good faith~ (B) no law specifically prohibited the payment; and (C) the United States Government received value for

payment. (c) The Comptroller General shall relieve a certifying official from

liability for an overpayrnent-(1) to a common carrier under section 3726 of this title when

the Comptroller General decides the overpayment occurred only because the administrative audit before payment did not verify transportation rates, freight classifications, or land-grant deductions; or

(2) provided under a Government bill of lading or transportation request when the overpayment was the result of using

96 STAT. 966

Dec 31 08 11:50p

Sept. 13

the official. How,:::n the Comptrol

.:: not carry out Jrescribed by the

l·~s it is necessary to . --nted relief under

the relief shall be

rided to be charged; or f ropriation or fund t __ :function when the

t relief, of a payee, ::u!Jll,oper. or incorrect

}",,\d of an agency, or ~arrying out collee

. recipient. in addition to relief

lity of certifying offi-

s responsible forvoucher. and support-

I.. -- under this section

t under the appropri-

cause of an ina-ceu-

bligation under the

~ertifying official from c: that-

-a1 records and the ailigence and inquiry

Irmation; or .J faith;

'lent- and . received value for

-- 'ttifying official from

3726 of this title when Jayment occurred only

{!Dent did not verify ,:)1 or land-grant deduc-

f lading or transports- ' the result of using"


Sept. 13 MONEY AND FINANCE

improper transportation rates or classifications or the failure to deduct the proper amount under a land-grant law or agreement.

(d) This section does not apply to disbursements of a military department of the Department of Defense, except disbursements for departmental pay and expenses in the District of Columbia.

§ 3529. Requests for decisions of the Comptroller General (a.) A disbursing or certifying official or the head of an agency may

request a decision from the Comptroller General on a question involving-

(1) a payment the disbursing official or head of the agency will make; or

(2) a voucher presented to a certifying official for certification. (b) The Comptroller General shall issue a decision requested

under this section.

§ 3530. Adjusting accounts . (a) An appropriation or fund currently available for the expense of

an accountable function shall be charged with an amount necessary to adjust a.n account of a.n accountable official or agent when-.' (1) necessary to adjust the account for a loss to the United

States Government resulting from the fault or negligence of the official or agent; and

(2) the head of the agency decides the loss is uncollectable. (b) An adjustment does not affect the personal financial liability of

an official or agent for the loss.

p.38

P.L. 97-258

(c) The Comptroller General shall prescribe regulations to carry Regulations, out subsection (a) of this section.

(d) Under procedures prescribed by.the Comptroller General, the head of an agency may charge the net amount of unpaid and overpaid balances in individual pay accounts against the appropriation for the fiscal year in which the balances occurred and from which the accounts were payable, The net amount shall be credited to and paid from the corresponding appropriation for the next fIScal ~~ar.

§ 3531. Property returns (a) The head of an executive department- .

(1) shall certify to the Comptroller General a charge against an official or agent entrusted with public property for the department resulting from a loss to the United States Government from the property because of fault of the official or agent; and

(2) may not forward the property to the Comptroller GeneraL (b)(l) A certificate under subsection (a) of this section shall state

(A) the condition of the property; (B) that the official or agent has had a reasonable opportunity

to be heard but has not been relieved of liability; and (C) that the certificate includes a.ll charges not certified

previously. (2) The effect of information in the certificate is the same as if the

Coh

mptroller General had discovered the information when auditing t e account. The Comptroller General shall charge the appropriate account for the amount of the loss. d (c) Except as provided in subsection (a) of this section, this section oes not affect the way a property return is made or liability for

property is decided.

96 STAT. 967

Dec 31 08 11:Slp

Sept. 13

ions of at least one

H,es outstanding and

and

1:) the Secretary of the

" ~n ts, at rates t and on !:;L ad,rantageous to the

) 1 ~ .... I'?tions of the United 'and currency author- ,r

Treasury not otherwise ,;

... ,lld are an asset of the :.' . ved from the sale of ' f the Treasury. .. d from natural deposits . ~ession of the United. ...... .,:or assay office wi~hin from which it is derIved; ~ fine troy ounce for the'

a1 fund under " uosection. nent silver to mint .1!-bed under the o...:~'·o"'''-·

U .S.C. 98 et seq.). the Secretary consi

:Toyounce.


Sept, 13

(c) With the approval of the President, the Secretary may prescribe regulations the Secretary considers necessary to carry out this section,

§ 5118. Gold clauses and consent to sue

p.39

P,L. 97-258

(a) In this section- Defini!-ions. (1) IIgold clause" means a provision in or related to an obliga-

tion alleging to give the obligee a right to require payment in-(A) gold; (B) a particular United States coin or currency; or (C) United States money measured in gold or a particular

United States coin or currency. (2) tlpublic debt obligation" means a domestic obligation

issued or guaranteed by the United States Government to~ money or in terest.

(b) The United States Government may not payout or deliver any gold coin. A person lawfully holding Unitea States COIns and currency may present the coins and currency to the Secretary of the Treasury for exchange (dollar for dollar) for other United States coins and currency that may be lawfully held. The Secretary shall make the exchange under regulations prescribed by the Secretary,

(c)(l) The Government ith r . consent ive 0 anvon to assert against the Government, its agencies, or its 0 lcers, emp oyees, or agents.J! c!aim-

(A) on a gold clause public debt obligation or interest on the , obligation; '~', (B) for United States coins or currency; or

(C) arising out of the surrender. requisition, seizure. or acqui-.'. sition of United States coins or currency, gold, or silver ~- lh:(/IILup11cN

:'" in feet or v l"ditv f chan in ' content of ..' t e doll or ill a ton a 0 e value of mone .

. ,,(2) aragraph (1) of this su section does not app y 0 a proceeding , iI( which no claim is made fOT payment or credit in an amount " greater than the face or nominal value in dollars of public debt

obligations or United States coins or currency involved in the 'pfoceeding.

:'.' : In Except when consent is not withdrawn under this subsection, ~~: , aIj., amount appropriated for payment on public debt obligations and 7 for, United States coins and currency may be expended only dollar .' for' dollar,

.. ' ','" '(~Xl) In this subsection, "obligation" means any obligation (except "Obligation. II

. ':'. Umted States..£,urrency) payable in United States money. : ,.· .. (2) An obligatlOn Issued containing a gold clause or governed by a , . gs~~~ clause is discharged on payment (dollar for dollar) in United "" tE:t~s coin or currency that is legal tender at the time of payment. , " ~lS paragraph does not apply to an obligation issued after October

. 27, 1977. -- ~'.-:-,' .

. . ~~!J:j~. Redemption and cancellation of currency .,' , 't;;h"(a,j Except to the extent authorized in regulations the Secretary of . '. e Treasury prescribes with the approval of the President. the ':. '~~alcretary may not redeem United States currency (including Fed·

,er,:}'es7rve notes and circulating notes of Federal reserve banks .' ~atlonal banks) in gold. However, the Secretary shall redeem

~erti.ficates owned by the Federal reserve banks at times and in . ~ the Secretary decides are necessary to maintain the equal

.J~:,r~nlaslLne' power of each kind of United States currency. When

96 STAT, 985

Dec 31 08 11:S2p Global Solutions 404-4202389

CHECKING ACCOUNTS

DATE DESCRlPTION WITHDRAWAL DEPOSIT BALANCE 8/10/2008 PIZZA HUT 38.47 638.47 600.00 9112/2008 FIDO GROOMING 24.00 576.00 10/30/2008 SHELL GAS 52.50 523.50 11/0112008 600.00 1123.50 12/20/2008 CHRISTMAS GIFT 735.42 388.08

TOT AL WITHDRAWALS 850.39 - WITHDRAWALS ARE DID-ABLE

TOTAL DEPOSITS ARE ENTERED AS INCOME IN TURBO-TAX AND ARE NOT OlD-ABLE

p .. 40

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Dec 31 08 11:S2p Global Solutions 404 4202389

FmANCECO~ANYLOANS

A FINANCE COMPANY IS LICENSED BY THE STATE. They are bonded. They have specific regulations they need to follow.

Most local finance companies are associated with a bank: or are owned by a bank, such as Household Finance is owned by Household Bank.

If I have made an auto loan for $25,000. I would 1099 OlD the original $25,000 plus the interest paid and any principal payments.

Example: Interest is 19%. Presume the contract simple interest would be $4750. Divided by the contract teIm of 5 years. One year's interest would be $950. This would be OIDABLE.

The monthly payments would be $495.83 inclucling interest. This would be OlD-ABLE.

Presume I made the loan in July. I have six months of payments & interest for a total of $2~974.98.

In this example I would OlD the face amount of the loan And principal & interest

I would have two OID's Totaling

= $25,000 = $ 2.974.98 = $2T,974.98

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ec 31 08 11:53p Global Solutions 404-4202389

PERSONAL HISTORY

\VORK FOR SELF? Y N

W-2 WAGE EARNER Y N

MARRIED Y N

SINGLE Y N

BUSINESS CHECKING "{ N

PERSONAL CHECKING Y N

SUB CHAPTER ';'S" CORP Y N

LLC Y N

CORPORATION SOLE Y N

OWNIBUYING HOME Y N

RENT Y N

DEPENDANTS Y N

DISABLED Y N

RETIRED Y N

TAX LIENS Y N

TAX LEVY Y N

REPOSESSION Y N

FORECLOSURE Y N

JUDGMENTS Y N

p.42 III


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ACKNOWLEDGEMENTS

The following people and agencies have contributed information, either by public disclosure or in private communications. To my knowledge and understanding all have expressed the desire to bring this information to everyone for their individual growth, llnderstal1ding, and to benefit l1ull1anity as a whole. I am thankful to everyol1e listed and also to the many people with wll0m I have beel1 privileged to associate over the years. All have contributed to my being able to condense years and volumes of infonnatioll. Thanks to everyone.

GOD _ My Creator Winston Shrout Educator Tom Shultz Educator Dr. Sam Kennedy Tim Turner Teresa Marty Thomas McFadden

Educator Educator

_ Enrolled Agent Educator


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Pastor Don Grahan Steve Shelley Cynthia Lake Maria Janet Ingr"id Pearson Greg Holco1tlb

_ Legal Ministry Educator Educator Educator Educator Mentor

U.s. Congress _ HJR 192 U.S. Congress _ Chapter 48, 48 Stat. 112 u.s. Department of Treasury - Trustee Internal Revenue Service - Treasury's

Collection Agents Internal Revenue Service - USC Title 26

AND ALL OF THE WONDERFUL PEOPLE

WITH WHOM I HAVE HAD THE PLEASURE OF ASSOCIATION.

THANKS TO ALL.


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DISCLAIMER: The material contained in this

manual is condensed from many sources. None of it is proprietary or under copyright. The contents herein is shared information for the readers love of learning and entertainment.

Nothing herein can be construed as legal advice. If you use the material herein for individual or personal purpose to accomplish an individual goal you are cautioned to seek competent legal advice.

~ec 31 08 11:53p Global Solutions 404-4202389

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CONTENTS Disclaimer ............................... 2 Contents .. ., ........................... I .......... 3 Introductiol1 .............................. 4

r' l. History .................................... 5 r Basic Information ........................... 6

First Example .............................. 1 0 W-2 Wage Earner .......................... 11 Get Started ........................ ' .......... 12 Basic Infonnation .......................... 21 Wages ........................................ 22 Credit Card Logic (Publication 1) ........ 23 OIn & A Explal1atiol1 (Publication 2) ... 24

'. Wage Ean1er Process (Publication 3) .... 25 Sample letter (Publication 4) .............. 26 Instructions for Printing F onns ............ 27

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There has been much talk and hype about the 1099 OlD process that it is difficult to know who or what to believe.

That fact alone enforces the statement that you should do your own research and study_ That way it is YOUR kI10wiedge that you will rely on. In fact the Scriptures tell us to do just that; "Study to shew thyself approved unto God, a workman that needeth not to be ashan1ed, rightly dividing the word of truth. " 2 Timothy 2: 15.

If you use this material before you understand it you will be ignorant of its defense and Inight suffer dire consequences.

My purpose is to, hopefully, prevent your lnisfortune by providing the facts and details, as far as I know them to be, for your personal study and research.

Only my conclusions should be questioned. The sources of the material are listed so that you might verify them, and draw your own con-

Dec 31 08 11:54p Global Solutions 404-4202389 p .. 48

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elusions. Which, if we are lucky, will agree.

HISTORY I became aware of the 1099 OlD process

son1ewhere arou.nd June 0[2008. It was supposed to be the "Magic Bullet." At least that's what everyone was saying. The fou.ndation was the HJR 192 ofJul1e, 1933.

The patriot lore of the day was t11at 011e

needed to reclaim the Strawman by filing a UCC-l and thereby becoming the creditor of the fiction debtor. In order to enforce the position of creditor and be able to collect, one needed to access their 'Treasury Account' by preparing Freedom Documents and Bonds.

I need to say here that the OlD process and the UCC-l Bond process are SEPARATE systems and do not depend on each other. Either system is useful and will accomplish certain end results, but only the OID process will put cash in your pocket quickly.


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BASIC INFORMATION The issue of Sovereignty is the primary purpose for using the UCC-I and Bonding process. This system is excellent for court battles and forcing government to honor you, the real living being.

However, the OlD system is best for living in peace with the government. Using the DID system it is possible to actually make the Internal Revenue Service your 'friend.'

As I have not, until this year, filed a Tax Return since 1984 because 1) I viewed the IRS as n1y enemy, and 2) I did not understand their function .

When, in 1933, all the gold was confiscated (stolen) from us, HJR made it illegal to PAY a debt (the Constitution orlly allowed gold and silver as Tender ill Payment of Debts-Article I, Section 1 0). We could only discharge debt.

The reason gold was confiscated was because the United States was unable to pay its debts and the confiscation allowed it to make a


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large payment to other Nations to which it was indebted. But it was not enough to bring us to a zero balance.

The United States was officially barikrupt. We, as people, and the United States have been in perpetual bankruptcy since 1933. Senator Trafficant openly declared us in Chapter 11 bankruptcy on the floor of the Senate in, I believe, 1974 and others in Congress have done so several times since.

The United States Treasury was designated as the Trustee of the bankruptcy. Since we were forced into bankruptcy through the confiscation of our gold, they had to give us a remedy. That remedy is the OlD process. At the time (1933) it was not called OlD but the process was known by and used by the elite.

My research took me back to 1954. It was then that Congress authorized the IRS to implen1ent the OID process. It has been modified n1al1Y times since then, bllt still is very, very


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viable for those who know how it implement it. Essentially, what it amounts to is a commer

cial scheme that first 'registers' us into commerce through a fictitious entity as a corporation. This is an all capitalized version of the name you were givel1 at birth. The real you would have been named Robert Michael Smith. When they registered you into the systenl through your Birth Certificate you were registered as ROBERT MICHAEL SMITH aka "corporation. "

Each one of us 'real people' have an unlimited commercial value. No one can know for sure exactly what their individual account is worth because no one knows just how much one can' spend' in our life-time. So the commercial value of everyone is grouped into a 'pool' under Treasury and by use of the Social Security Account Number we are individually lTIonitored, on paper, by the accountant for Treasury, the IRS, who keeps track of how


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much we spend, and balance that against how much we earn. In other words their job is to balance the books of account to zero.

This is what the OlD process is supposed to do, and will do when implemented properly.

The key phrase is 'implemented properly. ' So let's get started.

We will use an example using First-Damn: Example, the real man, and FIRST D EXAMPLE, the fiction.

In the this example First will file 1 099 F omlS based on eamil1gs from his LLC, two Credit Cards, a current mortgage of $325,000, and a Personal Checking Account. FIRST will file his 1040 using the DID Fornls.

In this example First also lost a house to foreclosure. The OlD Forms will reflect this as well.

SI

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FIRST EXAMPLE First earned $75,000 as a Consultant Chase Credit Card #46400182033645679

*Limit of $5000 Interest to December of $1450

Capitol One Card #4559541600736270 *Limit of$10000

Interest $2900 Wells Fargo Bank Mortgage

*balance $324000 *Principal payments $8000

Interest payments $24000 Local Bank - Checking

*Withdrawals $60000 Interest earned $2250

* Each requires a separate OlD

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A W-2 Wage Earner should also file a W-2c and a W-3c. Since only government employees are required to pay taxes on income, and since you are not a government employee, you did not earn "income" you have no tax liability for these earnings.

CAUTION: This may cause a problem with your current business where you trade your labor for earnil1gs (work). To my knowledge at tllis time I have 110 direct infonnation how this is, or will be, treated by your so-called 'boss.' Please use this at your own discretion and risk. You must be prepared to 1) get fired, 2) be challenged by the IRS.

IS IT LEGAL? YES. CAN IT CAUSE PROBLEMS? POSSIBLY.

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Page 12

OK. Let's get started. We are going to fill out the F onns using the following assumptions:

1. The name of our person is FIRST DAMN EXAMPLE. 2. FIRST D is a consultant and self-employed. 3. His earnings for the year was $75,000 Gross. 4. He has a Mortgage balance of $300,000. 5. His monthly Mortgage payments are $2700. 6. His interest averages $2,000 per month. 7. His bank statements show withdrawals of $60000. 8. He has two credit cards, one froin Chase for $5,000; and one from Capitol One for $10,000.

We need sonle basic il1formation before we begin. The next pages are son1e of what TllrboTax will ask.

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MARITAL STATUS ON DEC. 31,2008

X I was single I was married

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404-4202389

_ I was in another legally recognized Relationship

_ I was divorced or legally separated I was widowed

FAMILY _ I had children or other dependants

x I had no children or dependants _ I adopted a child _ I financially supported a relative

HOME _x_I owned my home _I paid rent _ I sold my home _ I refinanced my home _ I lost my home through foreclosure

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JOB _ x_ I had one job _ I had more than one job _I lost ajob _ My home and job were in different

states I was retired

EDUCATION _ Someone in my household attended

college _ I paid student loan interest

INVESTMENTS _ I bought stock/mutual fund shares

I sold stock/mutual fund shares -

_ I participated in an employee stock plal1

Dec 31 08 11:S7p Global Solutions 404-4202389 p.S8

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BUSINESS _L I earned money through

self-employment _ I was a consultant or independent

Contractor

RENTALS _ I owned a rental property _ I sold a rental property

MY HOME I OWNED MY HOME:

_ Did you buy in 2008? _Yes x NO _ Did you live in this home ~ Yes

NO


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MY JOB I WAS RETIRED

-Did you retire in 2008? Yes

x No -----_Did you receive income from a

retirement plan? Yes _LNo _ Did you collect Social Security?

x Yes

MY BUSINESS I WAS A CONSULTANT OR ~EPENDENTCONTRACTOR

---No

_ Did you receive a 1099-MISC for Your work? Yes

x No --

NOW WE NEED TO KNOW YOUR BUSINESS EXPENSES.


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SECTION 1 - Home Office Utilities $540 Repairs Mortgage Interest $24,000 Mort ins premium RE Taxes HOlneownerslRenters Ins $180 Other Expense Casualty Loss Excess Mort Interest Prior Year Expense Home Depreciation Vehicle Mileage Exp Assets Depreciation Inventory Supplies Qwest Services Professional License Advertising Travel Meals

$13,859 $3600

$1257 $2232 $50 $560 $1500 $210

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SECTION 1 (Cont} Insurance Bldg & Land Rental Professional Fees Commissions COl1tract Labor Repairs & Maint. Business Utilities Other Office Expense Miscellaneous Expense

SECTION 2 Property Rentals Oil Leases Patents & Copyrights

SECTION 3

$1980

Farm & Fann Equip Rental

SECTION 4 Business Taxes

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SECTION 5 o R Deductions & Credits

NOW WE DEAL WITH PERSONAL INCOME

SECTION 1 W-2 Information

SECTION 2 Investment Taxes-l 099 B Interest Taxes-l099 !NT Dividend Taxes-l 099 DIV

SECTION 3 Interest & Dividends 1099 OlD

SECTION 4 Other Common Income

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SECTION 5 Stocks/Mutual Funds etc.

SECTION 6 Retirement

SECTION 7 Schedule K-l & Schedule Q

SECTION 8 Less Common Income

404-4202389 p.63

By now you should see just how thorough TurboTax is and how it captures the OID infor-

! mation. It is all integrated with all the taxes one is purported to be liable for.

It is time to actually fill out the OlD Fom1s and see the results.

You will have one page (3 Fonns) of OlD for each of the Mortgage, each credjt card, and Form for the checking account. You will also

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have a matclling 1099 A for each OlD, al1d two 1096 Fomls, plus several 1040 V FomlS.

We will use the following Account Numbers:

Mortgage - Wells Fargo Bank EIN 90-1234567 i\cct~o.9987064532

Checking Acct. No. 471091007654 Bank Name: Key Bank EIN 90 90-8901234

Chase card $5000 #4640182033645679 EIN 90-2345678

CapitolOpe $10,000 #4559541600736270 EIN 90-7890129

Social Security @ $880 Mth = $10560 EIN 38-1798424****

Dec 31 08 11:58p Global Solutions 404 4202389

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HOW TO OlD YOUR WAGES

1099 OlD FORM PAYER'S NAME - Your employer RECIPIENT'S ID - Your SS with dashes RECIPIENT - Strawman ACCOUNT # - Your employee or badge # or

SS # BLOCK 1 - Gross earnings BLOCK 2 - Leave Blank BLOCK 3 - Leave Blank BLOCK 4 ~ Enter Block 1 figure BLOCK 5 - Enter: "Pay to United States Treas

ury, 1040 V attached, earnings You will need to fill out a separate OID Fonn for each withholding; FICA, Medicare, Social Security, etc.

OK. YOU NOW HAVE ENOUGH INFORMATION TO PROCESS 1099 OIDS. PLEASE USE

DISCRETION AND ACT ACCORDINGLY

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Page 23 - PUBLICATION 1 CREDIT CARD OlD LOGIC

EXAMPLE

Here is how the OID process should work. EXAMPLE 1 Let's assume you just got a new Credit Card with a $5000 limit. TillS YEAR OID the limit $5000 NOTE: YOU CAN ONLY OlD OlD the interest $1450 THE LIMIT ONCE .

TOTALOID $6450

NEXT YEAR You use $4756 "credit'~ OLD the credit used $4756 OID the interest $1379.24

TOTALOID $6135.24 When you get the refund pay off the balance due $4756 Net to you $1379.24

EXAMPLE 2 Let's assume you have a $5000 limit Credit Card. You have had this card for sev .. eraI years. Currently you do not have any balance due. It is all paid off waiting for you to use it again.

THIS YEAR OlD the limit of $5000

NEXT YEAR You use $3700 of your limit OlD the $3700 OlD the interest of $1073 (29%)

TOTAL OlD $4773 When you get your refund payoff the balance of $3700. You would Net $1073

THE YEAR AFTER Repeat the process


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1099 DID EXPLANATION

PAYER = THE BANK OR LENDING INSTITUTION PAY'ER EIN # - (Ask them for it) RECIPIENT'S ID # - Social Security # with dashes Account # - Mortgage # or Credit Card # BLOCK 1 - Mortgage Balance or Card Limit BLOCK 2 - Interest paid to date (this year) BLOCK 3 - leave blank BLOCK 4 - Total of Block 1 & 2 BLOCK 5 - Insert: "Pay the United States Treasury, 1040V attached, Mortgage

Balance" or "Credit Card Principal"

1099 A EXPLANATION

LENDER ... STRAWMAN (you are the source and sponsor of the credit, therefore you are the Lender. You must understand this principle so you can defend~ if necessary your position)

LENDER'S ElN - Social Security with dashes, (111-11-1111) BORROWER'S EIN - (Ask them for it) BORROWER'S NAME - Mortgage or Bank name & address ACCOUNT # - loan or Credit Card # BLOCK 1 - Date you signed the Contract BLOCK 2 - Current Principal Balance BLOCK 4 - Current Fair Market Value of Property

If Property was foreclosed on enter the foreclosure sale price BLOCK 5 - IF you voluntarily conveyed the property back to the bank.

Check YES. Othervvise check NO. BLOCK 6 - If Real Property enter address, city, state, and zip

If Personal Property describe it as "Car-2007 Honda Accord"


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W-2 WAGE EARNERS PROCESS

After you receive your W-2 Statement, IF AND ONLY IF, you feel comfortable with the possibility that you might lose your job should you do this process.

After you receive your W-2 Statement you need to have a Form W-2c and a Form W-3c.

W-2c --BLOCK a - Enter current Tax Year and "c" after W-2 BLOCK b - Enter Social Security $ with dashes BLOCK c - Enter a corrected SS # if applicable BLOCK d - Enter your job's EIN # BLOCK e - Enter Strawman First name - last name BLOCK f - Enter Strawman address & zip BLOCK g .. Enter your job's address & zip BLOCK h & I - Read Instructions

From your W-2 Statement enter all amounts under the column "Previously Reported'

Under the column "Correct Infonnation" Enter 00.00 for every matching entry.

W-3c BLOCK a - Enter a Control Number you make up BLOCK b - Leave Blank BLOCK c - Enter number of Forms BLOCK d - Leave Blank BLOCKS e, f, g., & h - Self explanatory BLOCKS 1 THRU 19 - Enter the 00.00 figures you entered on the W-2c Fonn

BEFORE YOU SIGN TIllS FORM AND SUB1vflTT IT TO THE IRS YOU MUST FIRST SEND YOlTR EMPLOYER A LETTER OF DISAVOWMENT. SEE PUBLICATION 4 FOR S.AMPLE. AFTER YOU RECENE A REPLY THEN SEND THE T~l-2c & W-3c TO THE IRS.


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la CO'llro: nU:"'1oer ,

33333 , For Official Use Only ... I

I OMB No. 1 545-0008

b MIII,ar.' 9..::: 901':: ,

1 W.:l;1t:. t;::J5 ot"el CO'T,O~l1satlon

I 2 Fedeml Income ID, wlthnelc

Kind

~ 0 C ~ !

of Hshid Medlcarr: third-party :

Payer emp go\,1 emp sIck pay 3 SOCia, security wages 4 Social secunty la' w;thnefc

C 0 0 [J I

C Total "1urnbt;'r 0: Foyns IN-2 i d !:s,a::l<15hrnenl r-urnber 5 tJleOlcare WEger, anc tIPS 6 1',~eCl;:::2.re tal wlt1helj

i , e Employe- Identification number (Elf\) I 7 Social securrty t:ps B Allocated tip::

I f E:mr1oyey's nar:1e 9 ACVLi:1CE: EIC payrren':s ! 10 [},~;:)e'ld9f'1 C,,"E- ::Il::r,,:;ilt:=,

I

~ ~ ... . -- -.. .. r_ .... ' .. -- - - ~ ~ ~ . ~ - - .. ... --11 Nonaual'flec ola'ls ; 12 Deferrec .::;o .... ne"1Si:11I0r

i !-- I

13 For !hlrd·part~ 51;:;1<' pay use only

'14 inCOmE' tax withheld by payer of trilrj-par:'j siC., pay

g Employe-'s address ana Z1P code

h Otr,ar EIN u:;ed thIS :,I€ar ' .. " , . ,. .- " .' .. : ~ .. " " ,.,

15 Stme Empl::;yer's state 1[; nuMber 1 16 Stale wBfles tipS. etc 17 St31e InC0:T18 tm,

I I 18 Loea' \"'ages. tiPS, et::; 19 Local Inco'll€ t':~)l ." " " ", Ii, ,.,1 "

" , , '" ".

Contact person Telep'>on(. number For OfficI;)! Use Cmrrj

( ) i ErIal; aadress

I

Fm' number l ( ) --U'ld':Jf oenaltl€:C 0' pequr)'. I declare tha~ I laVE: examined ttliS retuT, ar'1C acc0'T1par'l"lltl9 COCLlments. and, to thE- tie;.! of ml' knowl'i'!dg~ and bellc', t'1f'\,' are true, correct nn:) COrrJplete.

Title ,.. DalE' ...

Form W-3 Transmittal of Wage and Tax Statements 2008 [leDannu;nl 0 4 ~hF: 1r8a~_Jt'>

'rtema ~·1~v't1r.!lf Ser .... lc~

Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration.

Do not send any payment (cash, checks. money orders. etc.) with Forms W-2 and W-3.

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Reminder • Upload a file for employers who use payroll/tax software to print Fotm(s) W~2, if the vendor software creates a file that can be uploaded to SSA, Separate instructions. See the 2008 Instructions for Forms W-2

and W-3 for Information Oli completing this form.

Purpose of Form A Form W-3 Transmitta~ tS completed only when paper Copy A of Form(s) W-2, Wage and Tax Statement, are being filed. Do not file Form W-3 alone. Do not file Form W-3 for Form(s) W-2 that were submitted electronically to the Sodal Security Administration (see below). All paper forms must comply with IRS standards and be machine readable. Photocopies and hand-printed forms are not acceptable. Use a Form W-3 even it only one paper Form W-2 is being filed. Make sure both the Form W-3 and Form(s) W-2 show the correct tax year and Employer Identification Number (EIN\. Make a copy of this farm and keep it with Copy 0 (For Employer) of Form(s) W-2 for your records.

Electronic Filing The Social Security Administration strongly suggests employers report Form W-3 and W-2 Copy A electronically instead of on paper. SSA provides two e-file options:

• Free fill-In Forms W-2 for employers who file 20 or fewer Form(s} W-2.

For more information, go to www.socia/securfty.govlemp(oyer and select "First rIme Filers· .... or "Returning Filers" under "BEFORE YOU FILE."

When To File Mail any paper Fom'ls W-2 under cover of this Fonn W-3 Transmittal by March 2, 2009. Electronic fill-in forms or uploads are filed through SSA's Business Services Online (8S0) Internet site and will be an time if submitted by March 31. 2009.

Where To File Paper Forms Send this entire page with the entire Copy A page of Form(s) W-2 to;

Social Security Administration Data Operations Center Wilkes~Barre, PA 18769-0001

Note. If you use "Certified Mail" to file, change the ZIP code to "18769-0002." If yOll us~ an IRS-approved private delivery service, add "ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and change the ZIP code to "18702-7997." See Publication 15 (Circular E), Employer's Tax Guide, tor a list of IRS-approved private aelivery seNices.

For Privacy Act and Paperwork Reduction Act Notice, see the back 01 Copy 0 of Fonn W-2. Cat. No. 10159Y

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DO NOT CUT, FOLD, OR STAPLE THIS FORM

I a Tax year/Form corrected I J_t?~.8_.j W-2 _G. ___ 44444 For Official Use Only ..

OMS No. 1545-0008

b Employee's corre:::i SSN e Corre~ed SSN and/or 0 d Employer's Federal EIN

L 1~" K name (rl checked, enter il'lcorrect SSN andJor name -'I

I ! In box hand/or bO)l II Lr I Tv

e E~p'!,yee's ",,' ",me and '0"'" j Last name I Suff.' 9 Employer's name. address, anc ZIP eooe

! -( L-A ;):; ~ t r·\1\,/ ~--~."~--""-"--"",,,,,p--- .~ .. - - .... - ... -~- .. .. ..... ~ - ..... ~ ........ _ ......... -.... - .. - ___ .. t ..

f Employee's address ana ZIP code

Complete boxes hand/or i only h E:nployee's inoorrect SSN i Employee's name /<I$ incorrectly shown on prevIous form'l

if incorrect on last fonn filed. ...

Note: Only complete money fields that are being corrected (except MOGE).

Previously reported Correct information Previously reported Correct information 1 Wages. trps, other compensation 1 Wages, tips other compensation 2 fed eral income tax withheld :2 Federal income tax withheld

J '". ( . ft J l L' \ UC: G~ .,)/~---) , L:~ 7:Z. V LIZ:

3 Sooial security wages 3 Social security wages 4 Social securitv tax wttl1held 4 Social security tax wlthhelC ;.,~ .l,..." {, r l '1 'l-e ~~ ( <- {, L'L' C • l/ .. L

5 Medicare wages and tiPS 5 Medicare waliles..,and tips 6 Medicare tax withheld 6 Medicare tax withheld

J)J/ ( i l ' i (1 t \ (. I " J

7 Social security tlPS 7 Social secunty tips 8 Allocated tiPS 9 Allocated tiPS

9 Advanoe EIC paymeni j 9 Advance EIC pllymen1 10 Dependent care benefits 10 Dependent care benefits

11 Nonqualifled plans 11 Nonqualified plans 12a See mstructlons for box 12 12a See instructions for box 12 e

I c

I ~ 0 d .

'3 S~arlltorv ~ellremlln1 TntrG-C.1r1, 13 Sla:U!ot>' Rntlmm~m lhml-PiI'W 12b 12b

Eiovee Vl.lr. SlCK pav "mplove~ 0 Er c

I c

l 0 0 D n 0 "

14 Other (SE!€ immucllons) 14 Otner (see instrudlons) 12c 12c c

I L

I d d

12d 12d c

I c

l " 0 . , ", , " ,

',d ' " /~ .~:;_ I,' ':', :'" ' I"

I .~.: ~.1 t ',:"'; .;:,:',." .. " I"t ... ,. ". , i" ~'J • " "' ~' .. '" .,' ,1.-' .'~ "''/ ';, .'.: ' 11'."

State Correction Information Previously reported Correct information Previously reported Correct information

15 State I 15 State 15 State ! 1~ State

_ ..... __ .. _ .. _ ... ___ .. ____ ... ~_~ _r~~_"_ u, J~~_ .. ~~~~ .':.:~ c .--- ••• __ •• -- .. _-- --_ ..... --~-~~ -... _ .. -- .. -- .. ---~ -- - -~--,..- ...... --~- ... ----- .. ---- ..... -~- ................ -~ Employer's state 10 numoer Employer's state ID nllmbe' Employer's state ID number Employer's state 10 number

16 State wages tips. elc 16 Stat€' wages. tiPS, etc 16 State wages, trps, etc 16 State wages, tips, etc.

H State Income tax l17 State Income tax 17 State Income tax )17 Statf' Income tax

Locality Correction Information 18 Local wages tIPS, etc. 18 Local wages, tiPS, etc, 18 Local wages, tiPS, etc 18 local wages. tros, etc

19 Local Income tax ;19 Localmcame tax 19 Local incomE' ta)', 19 Local Incoltle ta>: 1 I

20 Localrty name 20 Locality name 20 Locality name 20 Lo;;ahty t'larne

--For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Copy A-For Social Security Administration

Form W-2c (Rev, 1-2006) Corrected Wage and Tax Statement Cat No 614370 Deoartmenl ot tne Treasurv Internal Revenue Servic",

Jan 01 09 12:00a Global Solutions 404 4202389


SAMPLE LETTER TO E:MPLOYER

Date

MY E1v1PLOYER i 456 TIllS ROAD

ANYTOWN, WA 98770

ATTENTION: PAYROLL

Dear Sir! Madam:

p.71

It has recently come to my attention that contrary to popular belief, I am not subject to withholding as I am not a government employee.

Please rescind any infonnation you may have reflecting my status on the current W-4 you may have on file for me. I am exempt from withholding. You may send me a W-4 for correction if you so desire but in the meantime please stop all withholding as I no longer authorize such action effective immediately.

I will file a W-2c and a W-3c to make the conections with the Internal Revenue Service as an Authorized Representative of (Name of Company) if you do not respond or dispute my status with the authority of law.

I am very pleased to continue working with (Name of Company) and you may wish to run this request by your legal department before you decide to refuse me.

Sincerely yours,

NOTE: REWRITE THIS TO SUIT YOUR CIRCUMSTANCE

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Jan 01 09 12:01a Global Solutions 404 4202389 p .. 72 t

Page 27

INSTRUCTIONS FOR PRINTING OlD FORMS

All of the 1099 and 1 096 IRS Forms are printed for the IRS with magnetic ink. Unless the Forms you use have been ordered directly from the IRS the will not be accepted.

Even if you use the magnetic ink Forms unless you print them on a laser printer they will be rej ected.

The IRS will not accept hand written Forms.

Your choices are limited. You can purchase software that will "template" the information required so you can laser print the Forms. But even if you have the software and a laser pril1ter you will not be able to print the Band C copies because they are printed on tissue thin paper and will jam all but the most expensive of printers.

If you are technically adept you can learn to

1/

Jan 01 09 12:01a Global Solutions 404 4202389 p.73

r , \ .

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r- . i.

Page 28

adjust your printer settings to line up with the Fomls.

After you get everything all lined up so it pril1ts properly in the right spaces you still have to print the front and back copies of part B and C and adjust your printer to print the proper information in the correct spaces.

OR You can find someone who will do all this for

you. I will prepare all Fonns necessary and il1PUt all the infoffilation you give ll1e into TurboTax and prepare all the necessary OlD Ponns for $500 per Tax Year. This will be good for one foreclosure. Each additional foreclosure will be an additional $100 per Tax Year.

You may also contact Teresa Marty at Advanced Financial Services, LLC 800-644-5643. She is an Enrolled Agent and a Financial Planner.


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You may find it more convenient and less expensive to copy the tissue IRS copy, both front and back, of Copies B & C. You should probably do this at Kinko's or some place where there is a professional copy machine. If you do this you will be able to print all three copies at the sanle time, rather than printing the original, then Copy B, then Copy C. Use your discretiol1. Just be aware you will need to make provisions to print Copy B for sure because you need to send this to the Bank.

What follows is the actual F onus and the resulting Turbo Tax 1 040 ready to file - if this were a real Return and not just an example.

73


; t.

r L.

o CORRECTED o PUBLICLY TRADED PARTNERSHIP PARTNERSHIP'S name, street address, city. state, and ZIP code.

NAMEOFUC

PARTNERSHIP'S Employer 1.0. number PARTNER'S identifying number

USUAU V NOT REQUIRED 5S II WITH DASHES

PARTNER'S name

STRAWMAN

1 Taxable income floss) from passive activities

75000 (lESS EXPENSES) 2 Taxable Inoome (loss) from

other activities

3 Qualified dividends

OMS No. 1 &45-16~6

~@07 Schedule K·1 (Form 1065-8)

4a Net capital gain poss) from 4b Ne~ capital gain Qoss) pasSive activi1les from other activities

Partner's Share of Income (Loss) From an Electing

Large Partnership

Copy A

For Internal Revenue

Service Center

File with Form 1065--6.

Street address (Including apr. no.) 5 Net passive PMr adjustment 6 Net other AMT adjustment

City. state. and ZIP code

Partner's share of liabilities.

a Nonrecourse

b Qualified nonrecourse financing

c Other

Schedule K-1 (Form 1065-9)

1 General credits

9 Other

$ ....... __ •.. ~~O% $ s .. _ .. _. ____ "' __

Gat. No. 25437H

For Paperwork Reduction Act

Notice and instructions for completing this

form. see the 2007 Instructions for Form 1065-8,

U.S. Return of Income for Electing Large Partnerships.

Department of the Treasury Internal Revenue Service

Do NOT Cut or Separate Forms on This Page


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Do Net Stapje 6969

IF~ I OMS No 1545-010b

1096 1 ,,-'!

Annual Summary and Transmittal of I v\.. I Department oj The. Treasury I U.S. Information Returns ~@O8

Interns Revenue SeNlce I r FILER'S name T \; "t iJ'-: r{1117- :Y:11L.li.-

~+-~XI\MPbE ~., ,,' --.'

Street address (including room or suite number) 123 MY STREET

C"r state and ZiP code ~y bWNWASHINGTON 98198 J

Name ot person to contact 1}) \ ('y/j.v ~

Telephone number " ~, For Official Use Only f,F .. m;tJ2.i!.l]}!l j;..fr~ ( } \,?",i, !"; J(.'-.- ;1 h ~h \ ' .. ,. ~''i j

I I "1 I I I W ' Email address '~I L ~ir· . .J J---

Fax number r)... '\1\'/ ) \~ 'l.~~:'··J f--

..... ~,l ( ) .. ~( .... . ,~ :;;;

1 Employer Jdentiiication ':'U!l';~ 2 Social security number 3 T ota! number of 14 FedemHntome IBx _ w ihheId' 15 T ~I emounl ",~~id"~ t¥Fo,m,09£ . ·l..UJ..J..1..g.1 q t, -l/l-Y1 ~t:, ~ I II ! B+ fotm~ .t1, $4~:OO t { ~ $~ "J- h' j rti'i!t£ 0''''( . .J J ~ ... -r-'IO'" • ../--/ I L.J.·-

S Enter an "X" in only one box below to indicate the type of form being filed. 17 If 1t!is is your final retum, enter an "X" here. . ~'1J -!--

W .. 2G 1096 1098·C 1Q98 .. E 1098 .. T 1099-'" 1099-8 1099-C 109S-CAP "I09~OIV 1099 .. 6 1099-+1 1099-INT 1099-LTC 32 81 76 8-4 83 eo 79 85 73 91 86 71 92 93

0 0 0 0 0 0 0 0 0 0 0 0 0 0

1 a 99-MISC 1~OtD 1000-PA1'R 1099-0 1099-R 1M9-S 1099-SA 549S 549S-ESA 549B-SA 95 96 97 31 98 75 94 28 72 27

D ~ 0 0 D 0 0 0 0 D

Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.

Under penalties of pBrJury, I deClare that I have examined thIs return lilnd accompanying documents, and. to the best of my knowledge and belief, they are true,

,_ _ correct, and complete. . ~ , .--' ~1.... .' L_ t:: ~ \J t; \ ( / t,,, txN \ l ,

1"T'\ { Authorized Representative

N C' t:--, \ ['I f'-~ t

Title ~

Instructions What's new. After December 1. 2008, tape cartridges will no longer be accepted at the Enterprise Computing Center-Martinsburg (ECC-MTS}. The only acceptable method of filing information returns witlr ECC-MTB will be electronIcally through the FIRE system. See Pub. 1220, Specifications for Filing Forms 1098, 1099, 549B, and W~2G Electronically.

Where to file. The following changes have been made under Where To File.

• The general addresses have been changed to a three-line format.

• Form 1098-C is now filed at the Internal Revenue Servh:e Center in Austm, Texas, or Kansas City, Missouri, based on the filer's location.

Purpose of form. Use this form to transmit paper Forms 1099, 1098, 5498. and W-2G to the Interna! Revenue Service. Do not use Form 1096 to transmit electronically. For electronic submissions, see Pub. 1220, Specifications for Filing Forms 109B, 1099. 5498, and W~2G Electronically.

Caution: If you are required to file 250 o~ more information retums of anyone type. you must file electronically. !f you are requIred to file electronically but fail to do so. and you do not have an approved waIver, you may be sub1ect to a penalty. For more information, see part F in the 200B General Instructions for Forms 1099. 1098, 5498, and W-2G.

Who must file. The name, address, and TIN of the filer on thiS form must be the same as those you enter in the upper left area of Forms 1099,1098,5498 1 or W-2G. A filer IS any person or entity who files any of the forms shown in line 6 above.

LGf\~E:

Preaddressed Form 1096. If you received a preaddressed Form 1096 from the IRS with Package 1096, use it to transmit paper Forms 1099, 1098, 5498. and Wm 2G to the Intemal Revenue Service. If any of the preprinted information is incorrect, make corrections on the form.

If you are not using a preaddressed form, enter the fiier's name, address (including room, suite, or other unit number), and TIN In the spaces provided on the form.

When to file_ File Form 1096 as follows.

• With Forms 1099, 1098, or W-2G, file by March 2, 2009.

• With Forms 549B, 549B-ESA, Or 5498-SA, file by June 1, 2009 .

Where To File Send all information retums filed on paper with Form 1096 to the following:

If your principal business. office or agency, or legal

residence in the case of an individual, is located in ~

Alabama, Arizona, Arkansas, Connecticut, Delaware, FlOrida, Georgia, Kentucky, louiSiana. Maine, Massaohusetts, Mississippi. New Hampshire, New Jersey, New Mexico, New Yorlc, North Caroiina, OhiO, Pennsvfvania, Rhode Island, Texas. Vermont, Virginia, weSt Virginia

Use the foriowing three-line address

Department 01 the Treasury Internal Revenue Service Center

Austin. TX 73301

For more information and the Privacy Act and Paperwork Reduction Act Notice. see the 2008 General Instructions for Forms 1099, 10981 5498, and W-2G.

Cat. No. 144QOO Form 1096 (2009)


9696 I VOID [B CORRECTED i

I PINER ~) nam", st-eet aacres~ CIT'y, stalE: :?IP cods. an::j telenrone 110

WELL." FARGO BANK

1 Or.g '-a ISSG:': dl:::coun: :01 2005

i I'

I..

i.

I POB 56789

FRESNO CALJFORNIA 96000

PAYER'S federal ,der:tiflcatlon num~rpl::::NT'S l:leml:l~a110n number

90-1234567 1...111-11-1]]\

RECIPIENT'S name _ ~ \ '"' C (~ 1;-·.,. '.i \ ' of \ (( ~ ...

FIRST 0 EXAM?LE

Street address lincludin<; apt no:

123 MY STREET

City, stare. and ZIP coae ANYTOWN

_. 2-AOOJJu $ "'~ ,l.C.' C L

$ Form 1099-010

$

4 Fejeral IncOI1"£' Ta> withneid II

$ ~\;r;' /{'{;':,~-I 3 Ear''.' Withdrawal penalt','

5 Descnptlon

Pay to UnIted Stares Treasur\', ] 040 V attached, Pr;Ticl'pal credit I ""(,""'-\'.1 .... 'c':" t-tJ

6 Cmg,,",al 'ssue dlscourt U.S TreasJrY obh;T3tlonE

$ 7 inv!;,slmen1 expenses

$

, r,' ,'I

" . t /.. -f '(

/1' ,:- t ....... I

Copy A '~~-. '{.1 For ""',,-

Internal Revenue Service Center

File with Form 1 096. " Fm Privacy' Ac~ and Paper'Jl/or~ Reduction Ac:

Notice. see the 2008 General

Instructions for Account number Isee Instructions: 12ndT DIN no:. , Forms 1099, 109B.

r"'~9_9_87_0_6_4~_,3~2 ____________________________ ~ __ ~~-L __________ ~_'_' ______ --------------__ ~---54-9-8-.-a-n-d-W-'--2 __ G.

Form 1099-010 Cat. No. 14421 R Departmen: of the Treasury Inernal Revenue Service

[' ,Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

9696 OVOID 00 CORRECTED

L FAYER'S na:ne, stree: address City, state, ZIP God€:, and telephone no 1 Issue discount OM9 No. 1 5~5-0117 fo y

KE¥-BA-Nt, \; ... 1 I(' L LC:-, T ,~(L(.,/ 'FS;~~K $ -) )~"b(j Original Issue POB 1235 '),') ,'Of' l ( ~(Q)08

FRESNO CALIFORNIA 96444 2 Otner p~nodlc Interest Discount

$ form 1099-01D

PAYER'S tederalldMtlflc.a1a)fl nU:1lDEr I RECIPIENrS Identification numosr l Early witr,drawal penalty 4 Feaeral 11come ta>- withl'1e;c Copy A 'iO-~ l-:) ··~.,_y:~')CcI II] -11·] ] 11 $ , $-.~OO-OO 5;J..~)~'''i·f; For

REGIPiEhlT'S naf'lf' 5 DI:::scnp1io n internal Revenue

Pay to Umted States Trca<;ury, 1040 Vattacheq, Service Center

FIRST D EXAMPLE File with Fonn 1096. Gfedi~ :t.Yitnd-r2!w!!:ls- r\- t ("'\I.'-' ,\:>tL\ bLL1, li.J){ (:

For Pnvacv f\ct Street adoress (including apt. no.) S Original ISSUE:> discoul"t on U.S. Treasury obhgatiQn~ anC Papervvork

123 MY STREET $ ReductlOn Act

Cltv state, and ZIP code 7 l'1vestment exoenses Notice. see the 2008 General

At\YTOWN Vv'A 98198 $ Instructions tor Account numoer (see Instruct,ons)

12nd C no!

'. ' . Forms 1099, 1098,

, .. fM~· (~\ ~ L/ 7c L·t.l0/~ ':}~ 5498. and W -2G.

Form 1099-0tD Cat No 14421R Department of the Treasulj/ - Inter'1al RevenUE- Serw::c

Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on Th!s Page

9696 OVOID W'CORRECTED PAYER'S name, street address cit~' state, ZIP code, and telephone! no. 1 Ongrnal Issue diS8oun' OM2 No. '1545-01171

, \.A_L£,L.l~·: r .... ,~f'L7C i4 tJ,L, tor 20D8

~~NfS-fRA·'HON 'S l ;;tl"'C; Original issue

POB 16&6 $ ~ 0'1(0\108 6 .. :!/ Discount BIRMINGHAM ALABAMA 3520 I 2 O:her nenodl';:- mteres:

$ I Form 1099-01D

p~:~p~~ t~deraj Id~n~lflc:,;on nu~~~~ I RECiPIENT'S IdentifIcation numbel 3 Early wltndralfJal oenalty 4 rederal Income tax wlt;']netd Copy A , 1 tj"'l-:ll~L~~ \,7 ,,->. (/-<7 111.ll~1111 $ S ~5-6~~)1 ' , For

RSCIPIENT'S name 5 Descnptl0n internal Revenue Service Center

FIRSl D EXAMPLE Pay lO tinned States Trea<;ury, 104.0 V attached, \ File with Form 1096. ~Htl St!sW:ItY ::c{,,\~,(o-.c.?T l'c..:.l.(rtlf';Y > Fo' Privacy Ac~

STreet address (IncluQrng apt. no·i 6 Onglnal IS3;.J8 ::Ilscount '::In u.S Treasury'obllgatlo.s and PaperworK

I'):; !\,;'V <::TR::'l="L $ Reauctlor. Act

Cn:,', state. am: ZIP eooe i hves:men: expenses Notice, see tn~ 2008 General

, L tj I , . ,..,j ~"'.J. Yr , I-

./

A )..lVTnUI1\.- UJ A OR I as/. $ Instructions for Accout'lt numl:>er /seE- Instructions) }~" -?; .....

12nd C n:Jt.

Forms 1092, 109£:' .., ~,1-,"1 i!:,'l,. uf ) -..:.." 54 9B. and W -2G., • .J....1-o ~; i ' ,

t=orm 1099-010 8a:. No 14421R

Jan 01 09 12:03a Global Solutions 404-4202389 p .. 78

)..- CORRECTED ~jf checked) . iLI._ I, i.,> ~ ~, (' I, l_ 't

'( \' . PAYER'S nams, stree: address, City, state. ZIP COOt, and telephone no. 1 Onglnal issue discoun~ OMS No, 1545-01'17

for 2006"

.:.-~ 1. -t~" \,: . $ fy ( ( :

~@O8 Ori gina I Issue

2 Otner perlodlo Interes1 Discount i

$ Form 1099-010 F .<-~.' ,'-.{ . ,~ \'>·--r·-i

l,...,'--<' .

PA;ER'S t,d",' ,denm;::!,"?n """be. I AEC'.'E>I"S ,dent't~tion numb" 3 Early withdrawa.l oenalty 4 Fe~,raJ in~ome I~! witnneld CopY,l ~ ~ , ..... )L,." i ~ ,,~~ \ \ \ -l l - \ \ \ t;, $ $ ilO q{( /') FO{ Recipient I: I J

RECIPIENT'S name -. 5 Descnption This i!Nl!.!E~~IJt...taY.

tVH:h.J t \ f t ~. J -/

.~I ~~:"\. ~ fJl.'" * L l,,'1 \ h'/ ~)\ -((It: ~-\h'''/(-JH';'-') informatlor, and is

~ ,\)S\) , v ! . l:- ~ I being turmshec to the I 1 ~, 1,,::\ ~.......-.._-+ /". _.- Jd Internal Revenue ~: t H I~ .. • J L \':'t t' i-tLi':'j.~'1.I' l'~L_" \ I

Service, If you are Stree~ address (Ineludlng apt. no.) 6 Original Issue discount on U.S Treasury obligations' reqUIred tQ file a

$ return, G neghgence

penalty or other

City, state, and ZIP code 7 Investment expenses sanction may be imposed on you i{ this

$ Ihcome IS taxable and

Account number (see instructions) - This may not be the correct fIgure to repon on your the IRS determines

'.r\ "i (In j ('1J.i '1 / .l<L~ that it has not been

! Income tax return. See Instru::ttons on the back. reponed. ~ '. \ I ~ ) _

Form 1099-010 (keep for your records) Department of the Treasury - Internal Revenue Service

if

t. ,

D CORRECTED (if checked) PAYER'S name, street address, any, stale, ZIP code, and telepnone nco 1 Original issue discount OMS No. 1545-0117

for 2008·

$ ~@O8 Original Issue

2. Other penodlc interest Discount

$ Form 1099-010 PAYER'S faderal identification number I RECIPIENT'S identification numbe~ 3 Early withdrawal penalty 4 Federal income tal wlthbeld CopyB

$ $ For Recipient RECIPIENT'S name 5 Description ThIs IS Important tax

information and is being iumlsheo to the

Internal Revenue Service. If you are

Street address (including apt. no.) 6 Original issue discount on U.S, Treasu'1' obligations" reqUIred to file a

$ return, a negligence

penalty or other

City, state, and ZIP code 7 Investment expenses sanction may be Imposed on you if thiS

$ Income is tax:able and

Account number (see Instructions) the IRS determine!;

• This may not be the correc~ figure to repor. on your that i, has not been Income tax ratum. See instructions on the back. reponed

Form 1099-01D (keep for your records) Department ot the Treasury - Internal Revenue Servl~e

D CORRECTED (if checked) PAYER'S name, stree1 address, city, state, ZIP code, and telephone no. 1 Onglnal issue OlscoLJnl OMB No. 1545~O'17

for 2008"

$ ~@O8 Original Issue 2 Otner penodic interest Discount

$ Form 1099-010 PAYER'S federal identification number I RECIPIENT'S identification number 3 Early withdrawal penalty 4 Filderal income tal withheld Copy B

$ $ For Recipient RECIPIENT'S name 5 DeSCription This is important tax

information and IS

being tumlshed to tne Imernal RevenuE'

Service Ii you are Street address (Including apt. no.) 6 Ongma: Issue dIscount on U.S. Treasury obligations' reQUired to file a

$ return, a negligence

penalty or othm

City. state, and ZIP c:ode 7 Investment expenses sanction may be imposed on you If thiS

$ income is 'taxable and

Account number (see Instructions) • This may not be the correct figure to report on your the IRS determine!; that it has not been

Income tax return, See InstructiOns on the back. reported

Form 1099-010 (keep for your records) Department of the Treasury - Internal Revenue Service


~.

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~@08 Form 1040-V ~" Department of the Treasury ~IIJ Internal Revenue Service

What Is Form 1040-V and Do You Have To Use It? It is a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2008 Form 1040. Using Fonn 1040-V allows us to process your payment more accurately and efficiently. We strongly encourage you to use Form 1040-V, but there is no penalty if you do not.

How To Fill In Form 1040-V Line 1. Enter your social securtty number (SSN). If you are filing a jOint return, enter the SSN shown first on your return.

Line 2. If you are filing a jOint return, enter the SSN shown second on your return.

Line 3. Enter the amount you are paying by check or money order.

Line 4. Enter your name(s) and address exactly as shown on your return. Please print clearly.

How To Prepare Your Payment • Make your check or money order payable to the "United States Treasury." Do not send cash.

• Make sure your name and address appear on your check or money order.

• Enter 412008 Form 1040,'1 your daytime phone number, and your SSN on your check or money order. If you are filing a joint return, enter the SSN shown first on your return.

• To help process your payment, enter the amount on the right side of your check like this: $ XXX. XX. Do not use dashes or lines (for example, do not enter "$ XXX-" or "$ XXX '-;0 ").

Ca:. No. 20975C

How To Send In Your 2008 Tax Return, Payment, and Form 1040-V • Detach Form 1040-V along the dotted line. • Do not staple or otherwise attach your payment or Form 1040-V to your retum or to each other. Instead, just put them loose in the envelope.

• Mail your 2008 tax return, payment, and Form 1040-V in the envelope that came with your 2008 Form 1040 instruction booklet.

Note. If you do not have that envelope or you moved or used a paid preparer, mail your return, payment, and Form 1040-V to the address shown on the back that applies to you.

Paperwork Reduction Act Notice. We ask for the information on Form 1 040~V to help us carry out the Internal Revenue laws of the United States. If you use Form 1040-V, you must provide the requested information. Your cooperation will help us ensure that we are collecting the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return infolTnation are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Form 1 040-V (2008)

i1040-V Payment Voucher OMB No. 1 545-0074

Department 01 the Treasury .. Do not staple or attach this voueher to your payment or retum. ~©O8 Internal Rellerlue ServICe ~99

1 Your social security number (SSN) 2 If a faInt retum, SSN shown second 3 Amount you are Dollars Cents on your retum paying by check ~.)L' I tr.: t.

111 ,

11 .

1111 or money order --2.,400- 00 , , , I

III 4 Your first name and mitlal Last name c.. ~ ~ '-_: ;' -\ " \'.J, \.,_ n./,(~ 1'-1 EXAMPLE .. 0 If a jomt return. spouse's first name and initial Last name .... t:

~ Home address (number and street)

I

Apt. no

123 MY STREET City, town or post office, state, and ZIP code (If a foreign address, enter CIty, province or state postal code, and country.)

ANYTOWN WA 98198

Cat. No, 20975C

a 00 . Q..

en 00 (T)

C\I a C\I '!If' I

'!If' a '!If'

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a

c n;J

f"") k~ .... _.",:

~.-"""'" it... :> >' ~

Acepteu for Value (~"'-

~" Exempt tl'om Levy

Exenlption # [SSN No Dashes)

Deposit to the lJS Treasury

Charge the sanle to Accl. #:

lSSN 'with Dashes]

ALL CAPS NAME PRINTED

Return for Settlernent & Discharge

Signature Date:


9696 ;=:J VOID ,l[J CORRECTED ~-

, I .. l C .. · '~ t -:, (,.. ,

I PA .r::P"S na""1E: Slreet address ::: l} stale ZlP CodE and telephon~ r\,~ 1 ISSJe dISCCL.:;]' 'JMS hJG 1 :J.:!: -0, ~7 fOI

CHASE BA!\l\. ~j.,fJOO~--

I POB C)4.014 $ " ~'r-J' , ... :. ~Q)08 Original Issue PALl, TIl\;E ILUNOIS 6001.}4 2 O:he' periodIc Interesl Discount

i , ~-

S F~rm 1099-01D ?A YER'S federa' IdeltlflGBtlon nLlmber I RECIPiENT'S Ider.tlflcallon n.;mb~r 3 early wltharawal penarty 4 Federa: In:::ome ta;, w'thh;lo Copy A 90-89012 ) 11-11-1 I 11 S I $~"lr L{ '··F\ For RECIPIENT'S name 5 Descnptlor Internal Revenue

F1 RST D EXAMPLE Pay to United States Treasury, 1040 V anached. Service Center prmcipal & Interest fCA1.,:';Jt' n t~.-~ File with Form 1096.

Street aodress (IndUQlng apt no) 6 Onglnal IS5'Je d.scQum on US Fo" Privacy Act

Treasur}, obj";Jatlons ana Paperworf.. 123 MY STREET $ Re:::luctlor, Act

::!ty sta~e, ClnC ZIP coae 7 Investment expenses Notice. see me 2008 General

ANYTOWN W A l}g 198 $ Instructions for A:::co~.mt IiUfT10er Isee InStructions) 12nd TI~J not. "

" , ' " Forms 1099, 1098, ;' ' .

46401 8203364567Q C " " ' ' .. 549B, and W-2G .

"

t=orm 1099-010 Cat. No 14421R Depa.rtment of the Treasury - Internal Revenuf:: SerVIc:e

. Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

9696 OVOID ~ CORRECTED PAYER'S name, street adaress. city, state, ZIP code and telephone no

C~4:0L~~ c.. -\:t~V"; \:'. POB 60599 FRESNO CALIFORNIA q)716

RECIPieNT'S name

FIRST D EXAMPLE

Street address (including ap;: no.)

123 MY STREET

Crt\" state, ana liP code

ANYTOWN \VA 98198

Account numb€,' rnstructlons)

RECI?IENT'S Identlilcatlor. number

11 l-IlOll 11

4--~~ [;:1.., C \ 1.-:1

1 Onglnal issue dIscount tor 20:)8

__ H~;~~o-$ f ~/ C::"'.; ~ c: ~ 2 O~her periodic Interest

$ 3 EarlY withdrawal pe~alty

$ 5 Descnpt:or.

OMB Nc 1545-0117

Form 1099-010 .4 Federal InCD'T19 ta), wltl1he:d

$'~ ~,~\~'7

Pay to United States Treasury. 1040 V attached, Principal ~est- \. ~ {}'{ i +

£> Onglnal Issue discount on U.S, Treasury ooligatlons

7 Investment exoenses

, I

Original Issue Discount

Copy A For

internal Revenue Service Center

File with Form 1096, For PrIVacy Act and Paoerwork Reduction Act

Notl:::e, see the 2008 General

Instructions for Forms 1099, 1098.

5498, and W-2G.

Form 1099-010 Cat. No, 111421R Department at the Treasury Internal RevenuE' Se'vlcs'

Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

9696 VOID Q CORRECTED PAYER'S name, stree1 address City, state, ZIP code, and telephone no

W.ELI S FA R QO B AtJL POB 56789

FRE:SNO CALIFORl'."lA 96000

1 Onglr,al ISSUE'dISCOLln1 fo: 2008

$ 324.00000

2 Other oenodlc Interest

OMB No 154:'-0'17

Form 1099-0 I 0 PAYER'S federal ,ae~lttftcatlon numDer RECIPIHJrs identificatIon ,numbel ~Par1y~,"thdrawal penalty 4 Federal incomE: tax Withheld

QO-I234%7 111-11-\ ] J 1 RECIP1~l.}TS nijr:le

FIRST D EXAMPLE

Slr'eet address /!nciuOlrlg apt. no,; ,./ .. ,.

$ $ 355.200,00

5 Description

Pay to united States Treasury, 1040 V attached. Prmcipal & lnterest

6 Onglnal ISS:')(- discount on U.s Treas.ufV o!:llir;l3tJ::ms


Copy A For

Internal Revenue Service Center

File with Form 1096. F:x Privacy Act and PaperwClrk Redu~uon Ac:

Notice. see 2008 General

"-«Jstructions for Forms ;t09S, 109B.

5498, and W-2G. :I!)

FOnT 1099-010 Gat No 144~ 1 R Department of the Treasurv . Internal RiWenU( SCIV'IC,o,


r i l'

L:j CORRECTED {if checked) PAYEP'S name, sueet address, City, state, ZIP code, and lelepnone no

PAl.:r,ER'S fe.?~r~1 ,Id~n.:ifi~~t~on number I RECIPIENT'S ldE~tificatjDn numner .,. , • \ 1 . ( i ! t:,

RECIPIENT'S name i

(.. .. ; ! f i. I ~ \"', n \, ('(I'

Street adoress (Including apt. no.)

City, state. and ZIP :::ode

ACCOUnl numbe' (see instructions)

(.'., (~. -"' ·0

1 Onglnal issue discount tor 2008'

$ I" i., .. i r I. ..

2 Other oeriodrc Interest

$ 3 Early wlthorawal penalty

$

OMS ND 1545-0"7

Form 1099-010 4 Federal jncome tax withheld

$ ('J (i(l.:', l.l \, l I ..

6 Original Issue disoount or. U.S, Treasury obilgat IQ!1s'

$ 7 Investment expenses

$ 9 This may not be the correct figure to report Or'! your Income tal< return, See instructions on the back.

C" "


I'.

Copy Bi' For Recipient

ThiS IS Importan1 tax InformatJor, and is

bemg iurnls!leo to the Internal Revenue

Service. Ii you are required to file a

return, a negligence penalty or other

sanction may be Imposed on you if tnls Income is taxable and

the IRS determmes tha~ It has not been

reooried

Form 1099-010 (keep for your records) Department of the Treasury - Intemal Revenue ServIce

I CORRECTED (if checked) PAYER'S name, stree; address, city, state. ZIP code, and telephone no. 1 Onglnal issue discount OMS No. 1545~O117

/'1 ~ -. 1''(' (J(L(. r'l Ct-,\",J .. tor 20089

l . G-'vV •• .t. L·,., ....., ,:;,,') () '[. Original Issue \ $ 0<.) .. l. L

~©O8 2 Other penodic interest Discount

$ FOnTl 1099-010 . 0'-1 1

I ~) P~;ER'S federal identifi~!lo~ number I RECIPIENT'S iaentiflcatlon 3 Early withdrawal penalty 4 Federal ~~~e ~~. v:1~held Copy B

(, i t..... o' r.' ~) '- l ...:..J.( $ $ ,:~ t=f /;, U l' For Recipient RECIPIENT'S name "1 C·(,.(t,ll ('/\ r:i~') 5 Description·, , ( ThiS IS lmoortant tall.

~":'?c.""1..\ ft:. -, l\"'Vt...I...~\' ~">f'(~.:t.~),. (tfL."- mformatlon and IS ",' • .j

being furnished to the ( O· (t.'. L' •. : .. f f-""" ~ ;... ; atlf~~ Mr'~/

!j'J)/,-,'I-~ ~{'t.~J i' ,,0~(:j..'UIt., .~ ~}' , ~ internal Revenue Service. If you are

Street address (including apt. no,) 6 Original issue discount on U.S. TreasUJyobligatlons' reqUIred to file a

$ return, a neglrgence

penalty or othe~

City, state, and ZIP code 7 I nvestment expenses sanction may be u'nposed on you if thiS

$ Income is taxable and

Account number (see Instructions) the IRS determines

• This may not be the correct figure to repor: on your that it has nof been (-\LI.:~ ~. Income tax retum. See Instructions on the back. reported.

Form 1099-010 (keep for your records) Department of the Treasury - Internal Revenue ServICe

o CORRECTED (if checked) PAYER'S name, street address, city, state, ZIP code, and telephone no. 1 Original issue djscoun~ OMB No. 1545-0117

for 200S~

$ ~©O8 Original Issue 2 Other periodic Interest Discount

$ Form 1099-010 PAYER'S fedeml idemlhcal"'" "mOe, I RECIPIENT'S ,dentlf,cation numb" 3 Early withdrawal penally 4 Federal jncome tax withheld Copy B

$ $ For Recipient RECIPIENT'S name 5 Description ThIS IS Importan: tax

information and IS

being iurnlshed to tnE' Internal Revenue

Service. If you are Street address (inCluding apt. no.) 6 Original issue discount on U.S. Treasury obligation:;' required to file a

$ return. a neghgenct!

penalty or other

City, state, and ZIP code 7 Investment expenses sanction may be imposed on you if thiS

$ income is taxable and

Account number (see instructions) • This may not btl the correct figure to report on your the IRS deterrmnes tha1 it has not been

Income tax retum. See Instructions on the cacti., reported.

Form 1 099-010 (keep for your records) Department of the Treasury - Internal Revenue ServIce


~@08 Form 1040-V ~~ Department of the Treasury ~&11' Internal Revenue Service

What Is Form 1040-V and Do You Have To Use It? It is a statement you send with your check or money order for any balance due on the "Amount you owe" Hne of your 2008 Form 1040. Using Form 1040-V allows us to process your payment more accurately and efficiently. We strongly encourage you to use Form 1040-V, but there is no penalty if you do not.

How To Fill In Form 1040-V Line 1. Enter your social security number (SSN). If you are filing a joint return, enter the SSN shown first on your return.

Line 2. If you are filing a joint retum, enter the SSN shown second on your return.



How To Prepare Your Payment • Make your check or money order payable to the "United States Treasury." Do not send cash. • Make sure your name and address appear on your check or money order.

• Enter "2008 Form 1040." your daytime phone number, and your SSN on your check or money order. If you are filing a joint retum, enter the SSN shown first on your return.

• To help process your payment, enter the amount on the right side of your check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX-" or "$ XXX l~O ").

Cat. No 20975C

How To Send In Your 2008 Tax Return, Payment, and Form 1040-V • Detach Form 1040-V along the dotted line. • Do not staple or otherwise attach your payment or Form 1040-V to your return or to each other. Instead, just put them loose in the envelope. • Mail your 2008 tax return, payment, and Form 1040-V in the envelope that came with your 2008 Form 1040 instruction booklet.


Paperwork Reduction Act Notice. We ask for the information on Form 1040-V to help us carry out the Internal Revenue laws of the United States. If you use Form 1040-V, you must provide the requested information. Your cooperation will help us ensure that we are collecting the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax retums and return information are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Form 1040-V (2008j

... Detach Here and Mail With Your Payment and Return ...

~1040·V Payment Voucher OMS No , 545-0074

Department 01 me Treasury ~ Do not staple or attach this voucher to your payment Dr return. ~(Q)08 Intemal Revenue Service (99

1 Your SOCIal security number (SSN) 2 If a jOlOt retum, SSN shown second 3 Amount you are Dollars Cents on your retum paying by check

iC;l"'('{' 111

I

11 , I , Of' money order 1-6;459- 00 I 1111 , , ,

IP 4 Your firs! name and Initial L.as~ name Q.

~ FIRSTD EXAMPLE L.

0 If a joint return, spouse's first name and initial Las: name -z:: 1: 0..

Home adaress (number and street)

I

Aot. no.

123 MY STREET crt)'. town or post office. state, and ZIP code (If a foreign address. enter city. province or srate, postal code. and country.)

ANYTOWN WA 98198

Cat. No. 20975C

Jan 01 09 12:06a Global Solutions

It is a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2008 Form 1040. Using Form 1040-V allows us to process your payment more accurately and efficiently. We strongly encourage you to use Form '040-V, but there is no penalty if you do not.

How To Fill In Form 1040-V Line 1. Enter your socia! security number (SSN). If you are filing a joint return, enter the SSN shown first on your return.

Line 2. If you are filing a joint return, enter the SSN shown second on your return.


Line 4. Enter your name{s} and address exactly as shown on your return. Please print clearly.

How To Prepare Your Payment • Make your check or money order payable to the "United States Treasury." Do not send cash. • Make sure your name and address appear on your check or money order. • Enter '12008 Form 1040/' your daytime phone number, and your SSN on your check or money order. If you are filing a joint return, enter the SSN shown first on your return.

• To help process your payment, enter the amount on the right side of your check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX-" or "$ XXX

cat No 20975C

404 4202389 p.84

• Detach Form 1040-V along the dotted line. • Do not staple or otherwise attach your payment or Form 1040-V to your return or to each other. Instead, just pl1t them loose in the envelope.

• Mail your 2008 tax return. payment, and Form 1040-V in the envelope that came with your 2008 Fonn 1040 instruction booklet.


Paperwork Reduction Act Notice. We ask for the information on Form 1040-V to help us carry out the Internal Revenue laws of the United States. If you use Form 1040-V, you must provide the requested information. Your cooperation will help us ensure that we are collecting the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMS control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler. we would be happy to hear from you. See the instructions for your income tax return.

Form 1040-V (2008)

____________ !.. ~aeh~~!:,~Mail~i~~u~~~~and ~etur~~ _____________ _

j1040-V Payment Voucher OM8 No. 1545-0074

[)apartment o111'1e Treasury .... Do not staple Dr attach this voucher to your payment or return. ~@O8 Internal Revenue Service (99

1 Your socia! security number (SSN) 2 11 a jOint retum, SSN shown second 3 Amount you are Dollars Cents on your return paying by check J ,'rr .. ,"';1".('

111 : 11 : : I or money order -12,{WO- 00 1111 I

I

III 4 Your first name and Initial Last name Q.

1:' FIRST 0 EXAMPLE l-

II a joint retum, spouse's first name and initial Last name 0 .. c: ·c Q.

Home address (number and STreet)

I

Apt. no.

123 MY STREET City. town or post office. state, and ZIP code (If a foreign address, enter at)'. province or state. postaJ code, and country.)

ANYTOWN WA 9819B

Cat No. 20975C

~"\ ~

'1 jOoo- .. ",:-,,,,

i

Acepled for Value

Exenlpt fron] Levy

Exeolption # [SSN Dashes]

Deposit to the US Treasury

Charge the saIne to Accl.

[SSN with Dashes]

ALL CAPS NAME PRlNTED

Return for Settlelllent & Discharge

Signature Date:

c:.... til :1

o .... o CD

.... I\)

o ...J til

G') ...... Q 0-til ......

U'J Q ...... C rt 1-"

Q :1 III

-tIro -tIr-I

-tIrI\)

o I\)

w 00 CD

."

00 U1


Do Not Staple 6969 I OMB No. 1545-01 DB

Form 109& Annual Summary and Transmittal of ~@O8 Departman1 of 'thE: Tmssury U .5. I nformation Returns

Intl;ll"nsl Revenue Servll:l&

r FILER'S name

e;v-.~ft\f.~, ,~;\ I\-~~'\~~}: 1

~FER:S=f-B~ .. .• . 1I \,;J4,I'", \(.'. . .1,:"' . ,

t)1 (~f\ \,L' tJ\ Rt< . I fjruvag~~E:4nc'udmg room or suite number)

~~~fiN~S~~ON 98198

I' ,

" "

J /J'- t i .

\: .

tti~r r9tH,t~ramplgntac1 Telephone number For Official Use Only ( )

0 I I I I I I I CD Email address Fax number " -I',

I' ( )

1 I TI~'m '1-numbo-i' ~OC;;Bl.secupt> number 3 Total number of 4 Fe~~~al in~ome tax withheld i5 Tota!amo~nt repOr1ed with this Form 1096 I . .,.. 1.1t~11} forms 5 (4,,)10.00\1 . .;; ('". $4475 10.00} I. ..',. ~:'w'-:~ ~ i ~' ... ~J l -.. 6 Enter an IIX" iii only one box below to indicate the type 01 form being flied. 7 If this is your flnsl return. enter an "XU here _ . .... 0

W-2G 1098 1098-G lOBS·E 1096-T 1099-A 1099-8 1099-C '09g·CAP 1000-DIV '099·8 1099-H 109S-INT 10gB-LTC 32 B1 78 84 1;13 eo 79 85 73 91 86 71 Q2 93

0 0 0 0 D ~.~ 0 [J D 0 0 D 0

109s..MISc HJ99-DID 1099-PATR 1099-0 1099-R 1099-S 1D9B-SA 5498 5496-ESA 5498-SA 95 96 97 31 98 75 94 ~ 72 27

0 [~ 0 0 0 0 0 0 D

Return this entire. page to the Internal Revenue Service. Photocopies are not acceptable.

Under penalties of pe~ury, I declare that I have &)(amil"led this retllm and accor'r'lPanyihg documents, and, to the best of my knOWledge and bailet, they are true, correct, and completE!.

Authorized Representative

Signature .... Title ...

Instructions Whatts new. After December 1,2008, tape cartridges will no longer be accepted at the Enterprise Computing Center-Martinsburg (ECC-MTB). The only acceptable method of filing information returns with ECC-MTB will be electronically through the FIRE system. See Pub. 1220. Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically.

Where to file. The following changes have been made under Where To File,

• The general addresses have been changed to a three-line format.

• Form 1098-C is now filed at the Intemal Revenue Service Center in Austin, Texas, or Kansas City, Missouri, based on the filer's location.

Purpose of form. Use this form to transmit paper Forms 1099, 1098. 5498. and W-2G to the Interna! Revenue Service. Do not use Form 1096 to transmit electromcally. For electronic submissions, see Pub. 1220. Specifications for Filing Forms 109B. 1099,5498, and W·2G Electronically.

Caution: If you are required to file 250 or more information returns of anyone type, you must file electronically. If you are requIred to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty. f:"or more mformatton, see pan F in the 2008 General Instructions tor Forms 1099, 1098, 5498, and W-2G.

Who must file. The name. address, and TIN of the filer an this form must be the same as those you enter in the upper left area of Forms 1099, 1098,5496, or W-2G.. A filer is any person or entity who files any of the forms shown in line 6 above.

Date ""

Preaddressed Fonn 1096. If you received a preaddressed Form 1096 from the IRS with Package 1096, use it to transmit paper Forms 1099. 1098, 549B, and W-2G to the Intema! Revenue Service. If any of the preprinted information is incolTect, make corrections on the form.

If you are not using a preaddressed form, enter the filer's name, address (including room. suite, or other unit number). and TIN in the spaces provided on the form.

When to file. File Form 1096 as follows. • With Forms 1099,1098, or W-2G. file by March 2, 2009,

• With Forms 5498, 5498-ESA, or 549S-SA, file by June 1, 2009.

Where To File Send all information retums filed on paper with Form 1 096 to the following:

If your principal business, office or agency, or legal

residence in the case of an individual, is located in .......

Alabama, ArIZona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, loUISiana, Maine, Messachusetts, Mississippi, New Hampshire, New Jersey, New Mex.ico, New York, North Carolina, Oh!c, Pennsylvania. Rhode lslano, Texas. Vermont, Virgima, West VirgInia

Use the following three-line address

Department of the Treasury Intema! Revenue Service Center

Ausrir" TX 73301

For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.

Cat. No. 144000 form 1096 (2008)


c'

L

r 1. .•

8080 LEND::R'S ;-;2me. street addres::

IRS:F~ '~1{ (>1.,' "\'''1 ) f I"'\" '" t 1 ~~ ,

23 MY STREET

J\YTO\VJ\ WASHTNGTOK 98198

068701470

LEND:R'S ledera Ider.tiilcatJOn number - ..--; lui 'J J\.

~ .... \ V'",'''-v~' y

Acquisition or Abandonment of

Secured Property

Copy A

Inlernal Reve:~! 'y l:"'Y ".' 'r"i.r'r1arket value 0; Pr'cpMy Service Center

ay to Unjted States: Treasury, 1040 V attached, !~tI}PJlO:lance & Interest

File with Fo rJll 1696 . ..-'

Privacy A:::t and Paperwork Reduction Act

NotIce, see the 2008 General

Instructions for Forms 1099, 1098,

5498, and W-2G.

Form 1099-A ,/.\,A': ~A!I ·"'~Cat. No 14412G Departmsnt of the Treasury -lnlElrnal Revenue ServIce

Do Not Cut or Separate Forms on', This' Page Do Not Cut or Separate Forms on This Page

8080 OVOID LEND~R'S name, street address, City, sta~e, ZIP code, and

N'(TO\V~ WASHINGTON 98198 068701470

LENDER'S federal IdentIfication numoe' ","J,e \"',r ·r; .. ':"t":7~..f

, _'>:", v' .

Account number (see InstructlonS'1

BORROWER'S faentiftcatlon numbe-

I!.. \) f¥:-:>'C (3iO, N

- > 1129

6 Description 0' property

OM8 No, 1545-0877

Forl1' 1099-A 2 Balance of princIpal

outstanding


Secured Property

Copy A


41 fl;OO(1\QW,et VC1I~C 0' p'opcrty Service Center

File with Fonn 1096.

)~7/-j.1,jt.,),/,Vi:T1ent of the debt?

DYes 0 No

x

ay to united States 'f reasurv. 1040 V anached. )riginal PrinCipal & Interest

For Privacy Act and Paperwork Reduction Act

Notice, see the 2008 General

instructions for Forms 1099. 1098.

5498. and W~2G.

Cat. No, ,4412G Department 01 thE. 1 reas~rl' - !nternal Rever".JE: Sevlce

Do Not Cut or Separate Forms on This Page

8080

[RST D EXAMPLE 23 MY STREET NYTOWN WASHrNGTOl\ 9819&

[J VOID

LENDER'S federal identification number BORROWER'S loentiflcatlon numbe~

90-1234~67

'ELLS FARGO BANI.:.

Street address (including apt. no,)

Do Not Cut or Separate Forms on This Page

OMS No, 1545-0877

FDrm 109S~A

2 Balance of onnclpal outstanding


Secured Property

Copy A

i For $ i Internal Revenue

, "!lf41~OOO':Otrl valu~ of propeny! Servi~e Center

$ File with Form 1096,

For Prrvacy Ac: and Panerwork ReduGtlon AC1

Notice. see the

ay to UnIted States Treasurv. 1040 V attached. Igmal principal &. Interest

2008 General Instructions for

Forms 1099, 109B. 2,1 5498. and W-2G. 'f.C

Cat. No 1441213 Deoarrment of tn::: Treasurv - mt=rnal Re\'e'lu~ 5ervlc~


F 1.

r

LENDER'S name. streel address, city. state, ZIP code. ana teleohone no.

LENDER'S feDeral IdentificatIon number BORROWER'S iaentiflcatron number

BORROWER'S name

OMB No 1545-0877

Form 1099-A 2 Balance of principal

outstanding

$

Acquisition or .Abandonment of Secured Property

CopyB For Borrower

4 Fair marKet value ot pm This is Important tax

information and is being furnished to the Internal Revenue Ssrvi.ce. If you

$,

Stree: address (IncludIng apt. no.) 5 Was borrower personally liable Tor ~""'''''\I''I''1''''1t

are required to file a .. retum. a neg ligenoe

penalty or other sanctlor. may oe

Imoosad on you if taxable Inaome results

'from this transaction and the IRS determines

that it has not Mer reported.

Ctty. state. land ZIP code 6 Description of property

Account number (see instructions)

Form 1099-A (keep for your records)

LENDER'S name, stretlt address. city, state, ZIP code, and telephone no.

LENDER'S federal Identification number BORROWER'S identlficatlDn number

BORROWER'S name

Department of the Treasury· Internal Revenue Service

OMS No. 1545-0877

'~©08 Form 1099~A

2 'Balance of. prmoipal -outstanding

$


Secured Property

Copy B For ·Bor.rower.(

4 Fair market value of property This is Important :a~\.

information 'and is being tumlsned -to the internal Revenue Service. If you

$ Street address (lnoludlng apt. no.) 5 ·Was borrower personally liable for rar::laVlllB!nt ebt?

are required to file a return, a 'negligence

penalty or other sanction may be

imposed on .you if taxable Income results

from this transaction an:! tne 1RS determines

thar It ha~ not been reponed.

City, state. and ZIP code 6 Descnptlon of property

Account number tsee Instructions)

Form 1099-A (keep for your records)

LENDER'S federal identrhcation number 80RROWER'S Identification numMr

BORROWER'S name

No

Department of the Treasury Internal Revenue Sef\l,::e

OMB No. 1545-0877

FornI t099-A 2 Balance of principal

outstanding

$


Secured Property

Copy B For Borrower

This is important tax 4 Fair market value oj property informatIon and IS D€lmg

furnished to the Imernal

$ ·Revenue ServiG€. Ii you

Street address /Including apt. no.) 5 Was borrower personally liabie tor rC'oayment of thc· debt?

are required to iile a return. a negligence

penalty or other sanction may bl!'

imposed on you if tax!ole Income results

from thiS transactlof' ana the IRS determines tJ r:

that it has no: beer,&' '/ reported

No

City. state. and ZIP code 6 DeScflptlon of property

Aceoum number (see Instructions)

Form 1099-A (keep for your records) Uepartmen: ot the 1reasuf}' Internal RevenUE- Se'V:ce

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~(Q)08 Form 1040-V tit" Department of the Treasury ~!tlIIJ Internal Revenue Service

What Is Form 1040-V and Do You Have To Use It? It is a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2008 Form 1040. Using Form 1040-V allows us to process your payment more accurately and efficiently. We strongly encourage you to use Form 1040-V, but there is no penalty if you do not.

How To Fill In Form 1040-V Line 1. Enter your social security number (SSN). If you are filing a joint return, enter the SSN shown first on your return.


line 3. Enter the amount you are paying by check or money order.


How To Prepare Your Payment • Make your check or money order payable to the "United States Treasury." Do not send cash. • Make sure your name and address appear on your check or money order.

• Enter "2008 Form 10401" your daytime phone number, and your SSN on your check or money order. If you are filing a joint return, enter the SSN shown first on your return.

• To help process your payment, enter the amount on the right side of your check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX-" or "$ XXX '').

Ca:. No. 20975C

How To Send In Your 2008 Tax Return, Payment, and Form 1040-V • Detach Form 1040-V along the dotted line. • Do not staple or otherwise attach your payment or Fonn 1040-V to your return or to each other. Instead, just put them loose in the envelope, • Mail your 2008 tax retum, payment, and Form 1040-V in the envelope that came with your 2008 Form 1 040 instruction booklet.


Paperwork Reduction Act Notice. We ask for the information on Form 1040-V to help us carry out the Internal Revenue laws of the Un ited States. If you use Form 1040-V, you must provide the requested information. Your cooperation will help us ensure that we are collecting the right amount of tax.

You are not required to provide the iniormatlon requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OM B control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by lnternal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages I see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear 'from you. See the instructions for your income tax return.

Form 1040-V (2008)

ayment Voucher OMB No. 1545-0074

~ ;;.. :J.)

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CitC)own uost office, stat

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ttach this voucher to your payment or return.

tum, SSN shown second 3 Amourrt. you are paying by check or money order

Last name

EXAMPLE last name

~@08 Dollars Cerr.s

355.200 00

Apt. no.

de (If a ~f1 adaress, enter city, province or state, postal code, and country.) .-IZl

Cal No .20975C

~ -1 .r- ...... --1., • .,""-::-"111

Acepted for Value

Exelnpt trOlll Levy

Exelnption # [SSN No Dashes]

Deposit to the US Treasury

Charge the sanle to Accl. #:

l S SN wi lh Dashes J


Return [or Settlelnent & Discharge

Signature Date:

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8080 :: VOID LENDE?'S r:amE:, street aoaress, crty. s:ate, ZIF eOOE: and tolc,..,h,..,no

FIRST D EXAJ..1PLE ] 23 M"y- STREET

AJ\'YTOWN WASHINGTOl\ 98198 2068701470

L~NDER'S feoeral loennflcatlOI' number BORROW:;::R'S Identlk::ahon number

404-4202389 p.91

Acquisition or ~(Q)O 8 Abandonment of

Secured Property Form 1099-A I

2 BalanCE of pnnct:::;al outstandIng Copy A


Service Center

File with Fonn 1096.

5 Was borrower personally liable 'ror rep3,'mem of the aebt? For Pnva:y Act and Pape'"work Reduc:lon AG~

Notice see the 2008 General

Instructions for Forms 1099, 1098,

549B, and W-2G.

o Yes No

r'-'='='~"--'-"'-..L....L.UJ.J.l.LU..------------------lPay to United Stales Treasury, 1040 V attached. rincipal repaid

Form 1099-A CaL No. 144; 2G Department 01 thE' Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

8080 OMS No 1545-0877

Form 1099-A 2 Balance 01 pnl'lcloal

outstanding


Secured Property

Copy A


Service Center

File with Form 1096.

Street address (Including apt no.) 5 Was borrower personally liable tor repayment of tile debt? For Privacy Act and Paperwork Reduction Act

Notice, see the 2008 General

Instructions for Forms 1099. 1098,

5498, and W-2G.

[] Yes No

-r-::=:...:..::::-::::.:...:.-.:..::.:.-'...:...:-------------------..,Ifay to United States Treasury_ 1040 V altached, Account number (see Instructlor,c;l rinclpal Deposits

71OQ] 007654

Form 1099-A Cat. No 14412<3 Department of the Treasury - Imernal Revenu£ SerVICf>

1)0 Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

8080 OVOID LENDER'S name street address. crty. state, ZIP code

NYTOWN WAS4INGTO\l 98198

BORROWER'S loentlf,Catlon rumbEct

OMB No_ 1545-0B77

rorm 1099-A 2 Balanc~ of pnf1CIP2:

outstand I ng


Secured Property

-Ket value 0- prooe'1y

Copy A


Service Center

File with Form 1096.

For Pnva~\' Act

and Pape~work Reduction Act

NotIce, see the

~.LU.I..u.J...;..L::UJ/.L-"".L---LL!.l.JLl....----------------_f1ily to L:nited Shes Treasury, 1040 V attached,

2008 General instructions for

Forms 1099, 1098, 90 5498, and W-2G..

Setal Security

Form 1099-A Cat. l>Jv. 14."112G


LENDER'S name. street address, city. state, ZIP cooe. and lelepnone no.

LENDER'S federal ioentification number BORROWER'S identification number

BORROWER'S name

Street address (including apt. no.)

City, state, ,and. ZIP code

Account number (see instructions)

404-4202389

OMS Nc. 1545-oa77

Form 1099-A 2 Balance of princIpal

outstanding

$

$

p.92


Secured Property

Copy B For Borrower

This is important tax information and is being furnIshed to the Intemal Revenue Service, If you

5 Was borrower personally liable for rel=lay,nelr)t of the debt?

are reqUired to file a . return, a negligence

penalty or other sanction may be

Imposed on you if taxable Inoome results

from this transaction and the IRS detsrmines

that it has not been reported,

Yes 0 No

6 Description ot property

Fonn 1099-1\ (keep for your records) Department of the Treasury· Ihterr'Lat Revenue Service

LENDER'S name, stroot address. [}Ity, state, ZIP code. and telephone no.

LENDER'S federal identification number BORROWER'S Identification number

BORROWER'S name

OMB No. 1545-0877

~©08 Form 1099-A

'Acquisition or Abandonment of

Secured p'roperty

Copy B 2 Balarn::e of prinCipal outstandmg

For BorrOWer"i' $ This is Important ta~(

4 Farr market \1alue of pro~rt~1 Information and IS being' fumished'to tna Internat

$ Street address (Including apt. no.) S We.s borrower Dersonally Jiable for repayment Of the debt?

'DYes 0 No

Revenue SeNiee. It you are required to file a ratum, a 'negligence

penalty or other sanctIOn may 00

imposed on .you i1 taxable income results

trom thIS transaction and the IRS determines

that it has n,ot beer " reported,

City, state. and ZIP code 6 Description of property

ount numoer (see instructions)

Fonn 1099-A (keep for your records)

LENDER'S name, slreet address, city, state, ZIP code, and telephone no,

LENDER'S federal identificatIOn numfler BORROWER'S Identification number

BORROWER'S name

Street ad:lress (Including apt. no,)

City. state. and ZIP code 6 DeSCrlptlDIl of property

Account number (see Instructions)

Form 1099-A (keep for your records:,

Oeoartment of the Treasul"'J • Internal Revenue Servlc€:

Form 1'099-A 2 Balance of prmcipal

outstanding

4 Fair marke~ value of

Acquisition 'or ·Abandonment of

Secured Property

Copy B For Borrower

This IS important tax information and is being furnished to tne Intemal -Revenue SaNlce, If you

are requirec to file a retum, a negligence

penalty or otne~ sanction may De

Imposed on yOU 1: taxable Income resul~s

trom this tr8nsactlo~ an::! tne IRS deterrmnes

tha1 i1 nas nm beer1i reoonec

Department of ihe Treasury - Internal RevenuE Servic2

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~@08 Form 1040-V ~" Department of the Treasury ~BzYJJ Internal Revenue Service

What Is Form 1040-V and Do You Have To Use It? It is a statement you send with your check or money order for any balance due on the "Amount you owe" line of your 2008 Form 1040. Using Form 104Q-V allows us to process your payment more accurately and efficiently. We strongly encourage you to use Form 1040-V. but there is no penalty if you do not.

How To Fill In Form 1040-V Line 1. Enter your social security number (SSN). If you are filing a joint retum, enter the SSN shown first on your retum.



Line 4. Enter your name{s) and address exactly as shown on your return. Please print clearly.

How To Prepare Your Payment • Make your check or money order payable to the "United States Treasury.1I Do not send cash.

• Make sure your name and address appear on your check or money order. • Enter "2008 Form 1040,'; your daytime phone number, and your SSN on your check or money order. If you are filing a jOint return. enter the SSN shown first on your return.

• To help process your payment, enter the amount on the right side of your check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter 11$ XXX-" or "$ XXX ':0 ").

Cat No 20975C

How To Send In Your 2008 Tax Return, Payment, and Form 1040-V • Detach Fonn 1040-V along the dot1ed line. • Do not staple or otherwise attach your payment or Form 1040-V to your return or to each other. Instead. just put them loose in the envelope,

• Mail your 2008 tax return, payment, and Form 1040-V in the envelope that came with your 2008 Form 1040 instruction booklet.

Note. If you do not have that envelope or you moved or used a paid preparer, mail your return, payment. and Form 1040-V to the address shown on the back that applies to you.

Paperwork Reduction Act Notice. We ask for the information on Form 1040-V to help us carry out the Interna! Revenue laws of the United States. If you use Form 1040-V, you must provide the requested information. Your cooperation will help us ensure that we are collecting the rig ht amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMS control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any internal Revenue law. Generally. tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax retum. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Form 1040-V (2008)

~1040-V Payment Voucher OM8 No, 1545-0074

Department of the Treasul)! • Do not staple or attach this voucher to your payment or return. ~@O8 Il1iamsl Revenue Servloe (99

1 Your soclai security number (SSN) 2 If a Jom! return, SSN shown secotid 3 Amount yDu are Dollars Cents on your return paying by check

111 , ,

1111 or money order 2,400 00 , 11 I I .

I

OJ 4 Your first name and initial Last name c. .a- FIRST 0 EXAMPLE (5 If 6 Jomt return, spouse's first name and initial Las: name

~ 0. Home address (number and street! I Apt. flO.

123 MY STREET City. town or poS1 office, state, and ZlP code (If a foreign address. emer city. province or state. postal code. and country.)

ANYTOWN WA 9819B

Ca:. No. 20975C

'It en . I:t..

en 00 (T)

C\J a C\J 'It I

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Acepted for Value ,,'\ {~'"'"

Exen1pt fi'01l1 Levy

Exenlption II [SSN No Dashes]

Deposit to the llS Treasury

Charge the ~ame to Acct. #:

lSSN with Dashcsl


Retuln for Settlement & Dischar}!e

Signature Date:

IL.~ ....... ~ i-,...._ .. ~_..J ~ . ..h. I

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Jan 01 09 12:13a

ANYTOWN, WA

Balance Duel Refund

What You Need to Mail

What You Need to Keep

2008 Federal Fonns to Mail Summary

Changed Your Mind About e-filing?

Global Solutions 404-4202389 p.95

If

Your federal tax return (Form 1040) shows you are due a refund of $273,920.00.

Your this

Mail your return to: Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0002

Deadline: postmarked by Wednesday,

in

Note: Your state return may be due review your state filing instructions.

Don't forget correct postage

Keep these instructions and If you did not print one bef program and select F Records category.

Adjusted Gross Inc Taxable Income Total Tax Total Paymentsl Amount to be

f your return for your records. ~ng TurboTax, go back to the

then select the Print for Your

$ $ $ $ $

569,674.00 540,534.00 173,590.00 447,510.00 273,920.00

29.45%

le electronically. Just go back to TurboTax, select tab, then select the E-file category_ We'll walk

process. Once you file, we will let you know if your ted (or rejected) by the Internal Revenue Service.

Page 1 of 1


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Form 1040

Label (See instructions.)

Use the IRS label. Otherwise. please pnnt or type.

Presidential Election Campaign

F'iling Status

Check only one box.

Exemptions

If more than four dependents. see instructions.

Income

Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld.

If you dId not get a W-2, see InstructIOns .

Enclose, but do not attach, any payment. Also, please use Form 1040-V.

Adjusted Gross Income

Denartment of the Treasury - Internal Re\lenue ServIa:

2008 I '99) U.S. Individual Income Tax Return IRS Use Only - Do not write o' staple In tnls space

For the year Jan 1 . Dec 31, 2008. or other tax year beglnnmg ,2008, ending ,20 OM8 No. 1545·0074

Your first name MI Last name Your social security number

FIRST D EXAMPLE 522-46-5132 It a IOlnt rell.lm. spoLlSe's frrs1. name MI last name Spouse's S01;ial security number

Harne address (number and street). If you have a P.O. box, see Instructions. Aparimenl no You must enter your social secunty

123 MY STREET • number(s) above. A City, town or post office. H you MoJe a foreign address, see: InstructIOns. State ZIP code

ANYTOWN WA 98198 Checking a box beiow Will not change your tax or refund.

~ Check here if you, or your spouse If filing JOln~YJ want $3 to go to thiS fund? (see Instructmns) .................... D You Spouse

1 Smgle 4 Head of household (wIth qualifying person). (See 2 Marned filrng Jointly (even if Dnly one had llicome) instructions.) If the qualifying person is a child

but not your dependent, enter this child's 3 Marned filing separately. Enter spouse's SSN above & full name here . "'""~ __

name here .. ~ 5

6~

b~~~ __ ~~.~.~ .. _._._._ .. _.~.~.~ .. _. ______ ~~ ______ ~~~~ ____ ~~~

c Dependents: • lilled (2) Dependent's social security

number with you .. .. ___ _

First name Last name

7 Wages, salaries. tips, etc. Attach Form(s) W·2 ...... .

Sa Taxable Interest. Attach Schedule 8 if required ...... .

b Tn-exempt interest. Do not include on line 8a .. . 9a Ordinary dIvidends. Attach Schedule B if req

b Qualified dividends (see mstrs) ............ .

10 Taxable refunds, credits, Dr offsets of state and

11 Alimony received ............. . 12 BUSiness Income or (loss). 13 Capital gain or (loss). Att Sch D if reqd. 14 Other gains or (losses). Attach

15a IRA distributions ....... ,',., ~~_----: 16a Pensions and annuities .... . 17 Rental real estate, royalties

18 Farm Income or (loss).

19 Unemployment campen 20 a SOCial securrty 21 22 23 24

• did not d-"':":""---':'- live with you

due to divorce: !!:--____ -=+---'--'-___ or separation

(see I"strs) .. ___ _

--------+----'--'---- Dirlpendents <m{i(: not

~----~ __ ~~-.~~.b~. ______ _ Add nlm'lbers

~_~--'._--L.....I-_ on Iil'1oll!s abolte .....

25 uctlon. Attach Form 8889 ........ ~_!--_______ \

26 MOilIng expenses. Form 3903 ..... . ................ t-=::.......Jr------___ -I 27 One-half of self-employment tax:. Attach Schedule SE ........ !--__ l--___ ----'=-.L..:::.....c:-=-'-I

28 Self-employed SEPt SIMPLE, and qualified plans, .... , ..... r----f--------I

29 Self-employed health Insurance deduction (see instructIOns) . 30 Penalty on early withdrawal of savings ........ , 31 a Alimony paid b ReCIpIent's SSN .... "'"" _____________ _ 32 IRA deduction (see instructions) ....... . ........ , .. .

33 Student loan interest deduction (see instructIOns.) ............ 1---+1---------1,

34 Tuition and fees deductIon. Attach Form 8917 35 Domestn:: productton ac1:wdles deductlOn. Attach Form 8903 ............. '--~"--______ ~~ __ --\ 36 Add lines 23 3la and 32 . 35 ... , ........... " • " ..•......... , , , ... . 37 Subtract line 36 from Ime 22. This is income

BAA For Disclosure, Privacy Actt and Paperwork Reduction Act Notice, see instructions. FDIA0112 lO/131OB Form 1040 (2008) U'/' T'J

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Form 1040 FIRST D EXAMPLE Tax and Credits

38 Amount from line 37 (adjusted gross income) - - ... , . . . . . . . . . .. . ...... - . . .. ., .... .---t-~-+-------<---3901 ~,heck {!Z] You were born before January 2, 1944. 0 Blind. Totat boxes

If. D Spouse was born before January 2,1944. 0 Blind_ checked" 39a

Standard tr-------,L b If your spouse I'temlzes on a separate return, or you were a d ual-staws alien, see ,"strs and ck here ~ 39 b

Deduction c Check if standard deduclJon in~ludes real estate taxes or disaster loss (see instructJons) . . .. . ... .... for - 40 Itemized deductions (from Schedule A) Dr your standard deduction (see left margin). ... . ........... . • People who checked any box 41 SUbtract line 40 from line 38 ........ - .... ,...... . ... ,., ... ,.... ....... . ........ - . , I-.-----I __ ~---'---on line 39a, 39b, 42 If line 38 IS Dver $119,975, or you provided housing tv a Midwestern displaced tndlvidual, see instructions. or 39c Dr who otherwise, mulbply $3,500 by the total number of exemptions claimed on Ime 6d ..... ' •.... ,., .. , ... ,., .. 1----;_--__ 2-=-__ can be claimed 43 Taxable income. Subtract Ime 42 from Ime 41. as a dependent, If Ime 42 IS more than line 4\ enter -0- .......... , ..... , ..... , , . . . . .. . .... , .................. ~~r--__ ,....:;;5...:;4....:0:....L....;=-::""':""':'" see Instructions. 44 Tax (see instrs). Check if any tax is from: a B Form(s) 8814

• All others: b Form 4972 .......... .

Single or Marned filing separately. $5,450

45 Alternative minimum tax (see instructions). Attach Form 6251 ......................... , '1----11--__ ---__

46 Add lines 44 and 45 ......... , ....... , .. , ..... _ ....... , .. , ................ , ........ ~I_,.,__l_-------l-----

Married filing Jointly or Qualifying widow(er}, $10,900

Head of household, $8,000

47 Foreign tax credit. Attach Form 1116 if required , ........ " .. 1-4_7_1-------__ 48 CredIt for child and dependent care expenses. Attach Form 2441 ...... , .. 1------11--_____ .,.._

49 Credit for the elderly or the disabled, Attach Schedule R .... , 1----+ _____ ..-:'--:

50 Education credits. Attach Form 8863 .......... , .......... . 1-----1--....

51 Retirement savings contributions credit. Attach Form BBBO .. '1----1---

52 Child tax credit (see instructions). Attach Form 8901 if required ........... 1------1-.. __ ----..;;

53 Credits from Form: a 0 8396 b 0 8839 c 0 5695 , ...... ~--1r::--'" 54 Other crs from Form: a 0 3800 b 0 8801 c 0

-------'-~ '---------' 55 Add lines 47 through 54. These are your total credits ., .. , ..

Other Taxes

56 Subtract line 55 from tine 46. If line 55 is more than line 46 57 Self.employment tax. Attach Schedule Sf '., ...... , .... _ ... _. . . . . . .. . 58 Unreported socia! security and Medicare tax from Form: a 0 4137 b 0 8919 . 59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if requi 6D Additional1axes: a 0 AEIC paymems b 0 Household . Attach 61 Add lines 56-60, ThIS is total tax ., ........ ,." .•.

Payments 62 Federal income tax withheld from F=orms W-2 and 1099

If you have a 63 2008 estimated tax payments and amount applied from 2007 qualifymg 64a Earned income credit (Be) . , , .. ,. . ........ ,' Child, attach I b Nontaxable combat pay eledJon , ., ...... 64b

,-S_c_h_e_d_ul_e_E_IC_, _I 65 Excess social security and tier 1 RRTA tax

Refund Direct depOSIt? See instructions and fill In 73b. 73c, and 73d or Form 8888.

Amount You Owe

Thir~ Party

66 Additional child tax credit. Attach Form 67 68 69 70 71 72

... d Account

74 Amount of

75 Amount 76 Esti

Personal Identrtu:atlOn

Sign Here

Unoer penalties of perjury, i I Mile examined trllS return and accampanytng schedules and statements, and to fue best of my knowledgE' and belief, they are true, correct, complete. Declaration of preparer (other than taxpayer) IS !lased on allinformat,on of whICh preparer has any knoWledge.

Joint return? Your signature Date Your occupation Daytime phone number

See instructions. ~ CONSULTANT Keep a copy Spouse's SIgnature. If a JOint return. both must sign. Date Spouse's occupatton .' J. ~ , ·.'F ., for your records. ~ I' . ''', '.

:

I Date , Check If self-employed

I='reparer's SSN or PTIN Preparer's .. 0 Paid Signature

Preparer·s Flrm's name Self-Prepared (or}'OUTS if .. Use Only self-employed) EIN address. and ZIP code Phone nO.

• ~ 'I

Form 1040 (2008) FDIA0112 10f13(08

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Jan 01 09 12:15a

SCHEDULE A (Form 1040)

Department of the Treasury Internal Re\lenue ServIce (99)

Name(s) shown on Form 104C

FIRST D EXAMPLE


Itemized Deductions

.. Attach to F onn 1040. ... See Instructions for Schedule A (Form 1040).

Caution. Do not Include expenses reimbursed or paid by others.

p.98

OMS No. 1545·0074

2008 Attachment SeQuence No 07

Your social security number

522-46-5132 Medical and Dental Expenses

1 Medical and dental ex.penses (see instrudJons) ......................... "1---,-+---------1 2 Enter amount from Form 1040, line 38 ..... '---2_'--_______ --1

3 Multiply hne 2 by 7.5% (.075) . ....... ........... ,---3~'--______ -I

Taxes You Paid

(See instructions. )

Interest You Paid

Note. Personal interest is not deductible.

Gifts to Charity If you made a gift and got a benefit for it, see instructIons.

4 Subtract line .3 from line 1. If line 3 IS more than line 1, enter -0-

5 State and local (check o~ one box):

a D Income taxes, or I b IRJ General sales taxes _I ..... .... ........ ...... 5

(; Real estate taxes (see Instructions) . . . . . . . . . . .. ... . ... . 7 Personal property taxes ................ . .............. . 8 Other taxes. List type and amount ~

9 Add lines 5" thr - - -8-. -:-. -:-... -:-. -:-... -:. -:-... -:- -:-.. -:-... -:-. -:-... -:-. - ..

10 Home mtg intere~ and POints reported to you on Farm 1098 . .... . ........ 1--:--,-+-----31

'1 Home mortgage interest not reported to you on Form 1098. If paid to the oerson from whom you bought the home, see instructions and show that person's name, Identifymg number, and address ..

12 13 Qualified mortgage insurance premiums {see in

14 investment interest. Attach Form 4952 if required.

(See Insm.) ........................... , ................ . 15 Add lines 10 through 14 ................... .

16 Gifts by cash or check. If you made any gift of $250 more, see instrs ...................... .

17 Other than by cash or check. If any gift of more, see instructions. You must attach over $500 ...... . ................ .

18 Carryover from prior year. . .... . 19 Add lines 16 h 18 ........ .

Casualty and Theft Losses 20 Casua

(See instructions.)

Other Miscellaneous Deductions

Total Itemized Deductions

21 Unrelmbursed employee expenses - job travel, on dues,

22

23

24

25

26

27 28

29

lob education, etc. Attach Fonn or 2106-EZ if required. (See instructions.)

Subtract line 26 from I If iine 26 is more than hne enter Other from lIst In the Instructions. LIst type and amount ~

15 Form 1040, line 38, over $159,950 (over $79.975 it married filmg separately)? o No. Your deduction is not limited. Add the amounts in the far right column

for hnes 4 through 28. Also, enter thiS amount on Form HMO, line 40. [] Yes. Your deduction may be Iimrted. See instructions for the amount to enter.

30 If you elect to ItemIZe deductions even though they are less than your smndard deduction, check here'" 0 Itemized Deductions Limited per IRe Sec. 68.

BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. FDIA0301 11110108

11 837.

19 067_

19

20

27

28

... 29 26 807 .

Schedule A (Form 1040) 2008

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l' .\' t 0"'13 Nc. 1545·0074 Schedule B (Form 1040) 2008 Page 2

Name(s) shown on Form 1040. Your social security number

FIRST D EXAMPLE 522-46-5132

Part I Interest

(See Instructions for Form 1040, line Sa.)

Note. If you received a Form 1099·INT. Form 1099·01D, or substrtute statement from a brokerage firm. list the firm's name as tI1e payer and enter the total Interest shown on that form.

Part II Ordinary Dividends

(See Instructions for Form 1040, line 9a.)

Note. If you receIved a Form lQ99·DIV 01 substitute statement from a brokerage firm. list the fIrm's name as tne payer and entel the on:hnary dividends shovm on that form

Part III Foreign Accounts and Trusts (See instructions .)

t.... .

Schedule 8 - Interest and OrdinarY' Dividends Attactlment Sea~ence No 08

list name of payer. If any interest IS from a seller-financed mortgage and the buyer used the property as a personal reSidence, see the instructions and list thiS Interest first. Also, show that buyer's social security number and address ...... ,.. , .... " .,....... ..... ....

~~~~S_ [~RgQ _B~B~_*1J~~7j).§!5_3J_ -:.. !1QIiT_Gb~~ jV~~~S_ [1iR~Q _BJI.!lK jf2 2fL7j) .§!S.-?l_ -=- 2~!.~!llS_ _ _ ____ _ .!l~!:.L_S_ ~~"?Q BJ1.~~ _#J~f}}j).§!5_3..?_ :..l~!.E_R!:§.T _ _ K~ 'f _BBo-~~ j 2:L o~ 1 Q. 0_7'§2 i :: _ QFLEf!S~9 _ _ _ _ _ _ ..f!~S_E_ ~~..P_t_4.§!O_11t~Q.o).J~~5'§2 _- R1iI~~~~AJ._~I.!"1.fl __ _ _ CMS_E_ g~R'p _ t 4.§!q].iI~Q.O)~~~5'§2 -_ .!li.T_EB-~S_T _________ _ .f~~IY.9!:: _OB~ _C_AB-Q _*.12~9";;.11~0.92~6Jl<l_-_ ~~Il'1gI.PM:t_~I.t1~~_ ~~~VQ~Y~~~J1.BQJj§[email protected]~6J2Q.:_I~T~g~Sy _______ _

2 Add the amounts on line 1 ........ , .. , ...... .

3 Ex.cludable interest on series EE and I U.S. savings bonds Attach Form 8815 .. . .. , ....... ,............. . ............... .

5

-- ------ - -------- ---------4---+---------6 Add the amounts on !Tn 5. Enter the total here and on Form 1040. line 9a ............ , ..

Note. If fine 6 IS over $1,500, you must complete Part III

You must complete thiS part if you (a) had over $1,500 of taxable Interest or ordinary dividends; or (b) had a foreign account; or (e) received a dIstribution from. or were a grantor of, or a transferor to, a foreign trust.

73 At any ttme dUring 2008, did you have an interest in or a Signature or other authority over a financial account in a foreign country, such as a bank account, securities account. or other financial account? See instructions

I,

I Yes No

for exceptions and filing reqUIrements tor Form 1D F 90-22.1 .................... '... .,............... .., r--_t--X_ bit 'Yes,' enter the name of the foreign country .... ___________ _

8 DUring 2008, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If 'Yes.' you may have to fi Ie Form 3520. See InstructIons ................ " ............................ ,.. X

BAA For Paperwork Reduction Act Notice, see Fonn 1040 instructions. F'DIA0401 09/25108 Schedule B (Form 1040) 2008

9(

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Jan 01 09 12:1Sa

SCHEDULEC (Fonn 1040)


Profit or Loss From Business (Sole Proprietorship)

p .. l00

OMB No 1545-0074

2008 Department of the Treasury ... Partnerships; joint ventures, etc, generally must file Fonn 1065 or 1065-B. Intern:!! Revenue Service (99) "'Attach to Form 10401 l040NR, or 1041. "'See Instructions for Schedule C (Fonn 1040). A~c:hment

SeQuence No 09 Name of proprietor

FIRST D EXAMPLE

'

Social .security number (SSN)

522-46-5132 A Principal business or pro1esslOO, rncludlllg product or service (see instructions) B Enter code from inslruetions

CONSULTING ·541600 C Business name. It no separate business name. leave blank. D Employer 10 nlJlTlber (ElN), if any

INALO LLC E Busmess address (Includmg sUite or room no.)'" ]..£. ~ 11] _ ~TE§~ T __ ~ __

City. town 0, p05t Office, state. and ZIP code ANYTOWN WA 9819 B F Accounting method: (1) X Cash (2) Accrual (3) Other (specify) ...

Did you 'materially participate' in the operation of this business dunng 2008? If 'No: see inst;u~ti-;n~ fo~I;"; ~nlo~~;-.~.- ID" v-e; No

If started or uired this business d . check here . . . . . . . . . . . . . . . . . . . . . . . . .. .,.................. ............ . ...

75 000. 2

3

4

5

6 Other income, indudlng federal and state gasol1ne or fuel tax credit or refund (see Instructions) ........ _ ......................... - ................. .

Gross income. Add lines 5 and 6 ....... .

8 AdvertIsIng ., ......... " ...... ~-t---------'-----I

9 Car and truck expenses (see Instructions) ........... ,. ~_+------_-=--=--<-_-=----I

10 CommIssions and fees ......... f--..:...::...-.-+-------~-I :-hinery, and equipment

11 Contract labor I s property. . . . . . . .. , ...... ~..........-t--------(see instructions) .............. I--~I--______ -"; (] maintenance ...... ,... . ... ~~~ ______ _

12 Depletion ..... ,.. . ... . ies (not included In Part 111) ..... ' . I--.........jl-----~-'----

, 3 Depreciation and section 1 79 expense deduction (not included in Part III) (see Instructions) , ...... . 13

Deductible meals and entertainment (see instructions) . " ......... ... . .... ~"':""="I--___ -----'----'_

14 Employee benefit programs (other than on line 19) ......... ~~+-_~

15 Insurance (other than health) ... h-,--+--, 2S Utilities.......... ......... . ..... , ..

16 Interest 26 Wages (less employment credits) .. , ..... i-==---I--------

lllllliilllo"------l Z7 Other expenses (from line 48 on page 2) ...... , ................... .

a Mortgage (paid to hanks, etc) ...... .

bOther ...... "" .... .

17 ional

of home. Add hnes 8 through 27 ................. . 28 Total eKpenses before

29 Tentative profit or (loss). line 7 . . . . . . . . . . . . . . . . . . . . . ......... _ ..................... ~~I--____ ..!...-__

30 Expenses for business use of your Fonn 8829 .............. ................... . .. , ..

31 Net profit or (loss). Subtract line 30 from line 29.

• If a profit. enter on both Fonn 1040, line 12, and Schedule Sf, line 2 or on Form l040NR. line 13 (if you checked the box on line 1 as a statutory employee, see instructions). Estates and trusts. enter on Fonn 1041, line 1.

• If a loss, you must go to line 32.

} ...... .

32 If you have a loss, check the box that describes your investment in this actIVity (see instructions).

• If you checked 32a. enter the 105s on both Form 1040. line 12., and Schedule SE, line 2, or on Fonn l040NR~ line 11 (If you checked the box on line 1 as a statutory employee, see the line 31 Instructions). Estates and trusts, enter on Fonn 1041 • line 3.

• If you checked 32b, you must attach Fann 6198. Your toss may be lunited.

BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. FDIZ0112 11/0S/0S

}

31 44 691.

h:;l All investment IS

32 a ~ at risk.

n Some Investment 32 b is not at risk.

Schedule C (Form 1040) 2008

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Jan 01 09 12:1Sa Global Solutions 404-4202389 F. 101

522-46-5132 Page 2

33 Method(s) used to value closing Inventory: a Lower of cost or market c Other (attach explanation)

34 Was there any change In determining quantities, costs, or valuations between opening and dosing Inventory? If 'Yes,' attach explanation.. . . . . . . . . . . . . . . . . . ... . . ...................................................... . . DYes DNa

35 Inventory at beginning of year. If different from last year's clOSing Inventory, attach explanation. . . . . . .. ...... ...... . . . . . .. ... . . . . . . . . . . . . . . . .. ....... .................... " ~35::......Jf--______ _

36 Purchases less cost of items withdrawn for personal use 36

37 Cost of labor. Do not include any amounts paid to yourself. . . .. .............................. . ......... ~37;;.--Jf--___ - __ _

38 Materials and supplies ..... . ........ ~38~ _______ _

39 Other costs .. . .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .......•................ ,' 1--39,;.....-f--__ --__ _

40 Add lines 35 through 39 _ ......... __

41 Inventory at end of year

sold. Subtract line 41 from line 40. Enter the result here and on

Information on Your Vehicle. Complete this part only if you are required to file Form 4562 for this business. See the instructions for line

r 43 When did you place your vehicle in service for business purposes? (month, day,

44 Of the total number of miles you drove your vehicle dUring 2008, enter the a BUSiness _ _ _ _ _ _ _ _ _ _ _ b Commuting (see instructions) cOther

45 Was your vehicle available for personal use dUring off-duty hours? Yes DNa

46 Do you (or your spouse) have another vehIcle available for personal DYes 0 No

47a Do you have evidence to support your deduction? ....... > ••• Yes No

Yes nNo

- - - - - - - .1---------

- - - - - - "--~~-----

- - - - - - -1---------

48 Total other Enter here and on 1, line 27 ........ _ ........... _ . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4B

Schedule C (Form 1040) 2008

FDlZ0112 1110BlOO

Jan 01 09 12:17a Global Solutions 404-4202389 10. 102

Schedule E (Form 1040) 2008 Attachment Sequence No. 13 Name(s) shown on retum. Do n01 en1er name and s.oaaj serunty number If shown on Page 1. Your social security numbeT

522-46-5132 Caution: The IRS com ares amounts reported on our tax return with amounts shown on Schedule(s) K-l. Part II . Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-nsk activity for which any amount IS not at risk. you must check the box In column (e) on line 28 and attach Form 6198. See instructions.

28 (a) Name

(f) Passive loss allowed (attach Fonn 8582. If required)

29a Totals ... .

(9) Passive Income from Schedule K-l

b Tota!s ............... I....--_____ -J--...;...".~-'----=-_.:..::.....__I_ ____ ___=

30 31

(c) Passive deduction or loss allowed (attach Fonn 85S2 It required)

34a Totals... . ............ .

b Totals ................................ .

35 Add columns (d) and (f) of line 34a ...... .

36

37

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below ...................... .

41

42

42 43 Reconciliation for real estate professionals. If you were a rea! estate

professional (see Instructions). enter the net income or (loss) you reported anywhere on Form 1040 Of' Form 1040NR from all rental real estate acbvitles In which u material .. ted under the passive loss rules . . . . . . . .. 43

Page2

400.

BAA FDIZ23Q2 06/04108 Schedule E (Farm 1040) 2008

It)

Jan 01 09 12:17a

SCHEDULE SE (Fonn 1040)

Depal1meni 0' the T reilsuf'Y Internal Revenue SelVlce


Self-Employment Tax

.... Attach to Fonn 104fJ. .... See Instructions for SChedule SE (Fonn 1040).

p.103

OMS No 1545·0074

2008 Attammen! 7 SeQuence No. 1

Name of person WI!r self-employment Income tas shown Oil Form 1040) Social security number of person

FIRST D EXAMPLE with self-employment Income.... 522-46-5132

Who Must File Schedule SE

You must file Schedule SE It:

• You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of Long Schedule SE) of $400 or more. or

• You had church employee Income of $108.28 or more. Income from services you performed as a minister or a member of a religIOus order is not church employee Income (see instructions).

l Note. Even if you had a loss or a small amount of Income from self-employment, It may be to your benefit to file Schedule SE and use either 'optional method' In Part II of Long Schedule SE (see instructions).

.. -

Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file write 'Exempt - Form 4361' on Form 1040, line 57.

May I Use Short Schedule SE or Must I Use Long Schedule SE? Note. Use thiS flowchart only if you must file Schedule SE. If unsure, see Who Must File SChed.E, ab

No

Are you a minister. member of a religIous order, or Christian SCience practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tal( on other earn s?

Are you uSing one of the optional methods to figure your net earnings (see Instructions)?

Old you receive church employee Income reported on Form W-2 of $108.28 or more?

1 a Net farm profit or (loss) from

tips subJect to social security or Medicare not report to your employer?

any wages on Form 8919, Uncollected and Medicare Tax on Wages?

to see if you can use Short Schedule SE.

farm partnerships, Schedule K-l (Form 1065), box 14. code A " ......... . ........................ ,I--'..:...::..a+-__ ---__

b If you received social security Program payments included on code X .......... .

Iity benefits. enter the amount of Conservation Reserve 6b, or listed on Schedule K~ 1 (Form 1065). box 20,

2 Net proflt or (loss) from Schedule C, Ime 1; Schedule C·EZ. hne 3; Schedule K·' (form 1065), box 14, code A (other than farming); and Schedule K-l (Form 1065-8). box 9. code J1. Ministers and members of religiOUS

1b

orders, see instrs for types of income to report on this line. See Instrs for other income to report .............. \--=--+-_~_..:....:::.:~ __ 3 Combine Ins 1 a, 1 b & 2. ......... . . , . . . . .. ........ ...... ... ... ....... .......... . ....... .

4 Net earnings from setf .. employmenl Multiply line 3 by 92.35% (.9235). If less than $400. do not file thiS schedule: you do not owe self-employment tax ........... , .............. , .. , ............ ,. .... 4 37 948.

5 Self.-employment tax. If the amount on hne 4 IS:

• $102,000 or less, multiply hne 4 by 15.3% (.153). Enter the result here and on Form 1040, line 57"1 • More than $102.000, multiply line 4 by 2.9% (.029). Then, add $12,648 to the result. Enter the ...... 1--

5_'---____ 5--'-_8_°_6_. total here and on Form 1040, line 57. _

6 Deduction for one-half of self-employment tax.. Multiply line 5 by 50% (.5), Enter the result here and on Form 1040. line 2J ........... , ................ , .. 6 2 903.

BAA For Paperwork Redudion Act Notice, see Fonn 1040 instructions. FDIA 1101 09104109 Schedule SE (Form 1040) 2008

/1)

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Jan 01 09 12:19a

Form 8829 Department of the Treasury Internal Rellenue Service (99) Narne{s) of proprletor(s)


Expenses for Business Use of Your Home .... File only with Schedule C (Fonn 1040).

Use a separate Form 8829 for eaeh home you used for business during the year. ... See separate instructions.

p.104

OM8 No. 1545-0074

2008 Attachment 66 SeQuence No.

3 Divide line 1 by line 2. Enter the result as a percentage ............................................... . .. 1--ooO;.....: ___ --==-=-~-=-.-C.-

For daycare facili1:ies not used exclusively for business go to line 4. All others go to line 7.

4 Multiply days used for daycare dunng year by hours used per day.. . ........... 1--4~'--__ ~ ____ 1

5 Total hours available for use dunng the year (366 days x 24 hours) (see instructrons) . . . . . .. . ..

6 Divide Ime 4 by line 5. Enter the result as a decimal amount .................... I..-.~~_~ _____ -I

8

9 10

" 12 13

14 15

16 17 18

19 20 21

22

23 24

25

26 27 28 29 30

31

32 33

34

35

See instrs for columns (a) lind (b) befo!'O QHnP\eting liM$ 9-2.1.

Casua Ity losses (see Instructions) . . . . .. . ........ . r---r----------------r-Deductible mortgage Interest (see instructions) .. .. r---'I--~--------+'

Real estate taxes (see Instructions) ........ , ... , .1-_+--_______ ..::1

Add lines 9, 10, and 11 .... ................. . .. ~__+_;______,~~,..__-~_+_.....; Multiply line 12, column (b) by line 7 ...... . ...... ~ ......... ~~ __ ~ __ ...;.;,;;;...;.;;..;.~~'""'""'!':~

Add line 12. col urnn (a) and line 13 " ............ ~~~---.:-.:...'--....--:;

Subtract line 14 from line 8. If zero or less, enter -0- . . ..... 'I--"'--r-'---"'---':";"

F,SS :ortgage '~Ierest (N. e. ~ ,.~t~ucti~nS) :: :F'" :~ ........ ~:.--.... -.., ..... :enIQrm·· --ot· -.-~ epal n' m n n ce ........................ I----II-r:---~

Utilities ..... '" ........ _ ..................... .

Other expenses (see instrs) .... _ . . . .. . ......... ~~-...;

Add hnes 16 through 21 .................... ,... .

Multiply line 22. column (b) by line 7 ... .

Carryover of operatmg expenses from 2.007 Form 8829, Add line 22 In column (a). line 23, and line 24 .

Allowable operatmg elpenses. Enter the smaller of hne 15 or line 25 Limit on excess casualty losses and depree'

Excess casualty losses (see instructions)

Carryover of excess casualty losses and

Add lines 28 through 30 .....

Allowable excess casualty losses Add lines 14, 26. and 32 ...

Casualty loss portion. if any,

• ................ ~ ., ..... ~ ............... ~ •••••• ~,~ ... "- ............. K

32. Carry amount to Fonn 4684. Section 8 .. .. . ..

home. Subtract line 34 from line 33. Enter here and on more than one bustness, see Instructions .. ... ........ ..

13.33 %

51 635.

r-~r---------~-----

6 944.

36 Enter the smaller of your home's adjusted baSIS Dr its fair market value (see InstructJons) ...................... . ... ~ .......... "- .. t-=-~\--------"-"";;"";~--

37 38 39

4D

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- .... _ , . . . . . . .. . ............... ~_ ...... _____ --

43 Excess ·ation. Subtract line 32 from line 31. If less than zero enter -0- ........... .

BAA For Paperwork Reduction Act Notice, see separate instructions. FD1AG902 09/04fOS Form 8829 (2008)

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Jan 01 09 12:20a

~orm4562 Department of the Treasury Inlernal Revenue SeIVlce (99)


\ 1 '\,' . \. J.' ~ jr, 'l o!.;, , '," i \' J \ j' l \"'1/,,/ /\ \..~~ ~)",,' ~ '.~\./..,.I\,_ "I I.".A-'" " ""~',, \ I v \J A-L'''~ Oepreciation arid Amortization

(Including Infonnation on Listed Property)

... See se arate instructions. ... Attach to our tax return.

p.l05

OMB ~o 1545·0172

2008 Attachment 67 SeQuence No,

Name(s) shown on return Identiiying number

FIRST D EXAMPLE

1 Maximum amount. See the instructIons for a higher limit for certain bUSinesses

2 Total cost of section 179 property placed in service (see instructions) , . . . . .. ... . ......... ,

3 Threshold cost of section 179 property before reduction in limitation (see Instructions) ....... . ...... .

4 Reduction In limitation. Subtract line 3 from line 2. If zero or less, enter ·0· ......................... .

5 Dollar IIm!tation for tax year. Subtract line 4 from line 1. If zero or less, enter ·0-. If married filing see InstructIons ................. .... .......... . ... , . . . .. . ... , . . . . . . . . . . .. .... . .. .

7 8 9

10 11

17

18

21

.. ........ ~ . . . . . - .. . .. ~ . . . . . . ~--'---'

22 TotaL Add amOlJnts from Ime 12. lines 14 through 17, hoes 19 and 20 in column (g), and line 21. Enter here and on

21

the appropnate lmes of your return. Partnerships and S corporai:rons - see mslrucbons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .22 23 For assets shown above and placed in seNlce during the current year, enter I I I

the portion of the baSIS attributable to section 263A costs ........................ 23 .

BAA For Paperwork Reduction Act Notice, see separate instructions. FDlZ0812 06n2l08

f; ,," ,_ , ~,- 1

, '

(g) Depreclalion deduction

4,711.

Form 4562 (2008)


r

Form 4562 (2008) FIRST D EXAMPLE 522-46-5132 Page 2

I Parry I Listed Property (Include automobiles, certain other vehicles, cellular telephones. certain computers. and property used for eniertammenf, recreation, Or amusement.)

27 Dr ..... "",rh, used 50% or less in a business use:

t 28 Add amounts In column (h). lines 25 through 27. Enter here and on line 21. page 1 ....

r t

r l.

r

29 Add amounts in column . line 26. Enter here and on line 7 1 ... , . . . . . . . . .. ,.

Section B Infonnation on Use of

Complete this sectIon for vehicles used by a sole proprietor, partner, or other 'more Ii;l·eniion, It you provided vehicles to your employees, first answer the questions in Section C to see if you meet an for those vehicles.

30 Total bUSiness/investment miles driven during the year (do not include

31

32

33

commuting miles) .. . .. ,. , ........... .

m ing)

.' '0'-'" :(1.l ..

34 Was the vehicle available for personal use durtng off -duty hours? . . . . . . . . . . . . . .. . ...

35 Was the vehIcle used primarily by a more

(a)

than 5% owner or related person? .......... 1-"";;"';'--+

36 Is another vehicle available for J use? .................... , ..... .

Section C - Questions for Employers

(b) (e) (t)

Veh1cle 6

Vehicles for Use by Their Employees

Answer these questions to determine jf you meet an 5% owners or related persons (see instructions).

. n to completing Section B for vehicles used by employees who are not more than

37 Do you maintain a written policy statement t '11 personal use of vehicles. including commuting, Yes j No

by your employees? .. . . ... , .......... ,........ . ... .".......... . ............ 1---+---

38 nrr,ha,,;t<: personal use of vehicles. except commuting. by your by corporate officers, directors, or 1 % or more owners .... ....... .... f----+---

39 Do you treat all use of persona I use? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . ........... .

4() Do you proVide more than five ve vehicles. and retain the ;nformahan

employees, obtain Information from your employees about the use of the

41 Do you meet the requirements concerning qualified automobile demonstration use? (See InstructIOns.) ... Note: If your answer to 37,38,39.40, or 41 is 'Yes.' do not complete Sect(on 8 for the covered vehIcles.

Part VI Amortization

L (a) 1\.1 ~ ~ , I{b) ~I1A I. (c) i 0 rm 00% vjDi cmLu~: _A_,:_~_za_n_rl_e-l_~-'igrF-__

42 Amortization of costs that beams dunna your 2008 tax year (see instructions):

I l I l I 1 1 l

43 44

AmortIzation of costs that began before your 2008 tax year ..... , .•........ , ............. ' . . . . . . . . . . . . . . .. 1l-43...:.:...-l-__ -~_-__

Total. Add amounts In column (t). See the Instructions for where to report. .............. , ................... 1 44 FD1ZD812 06112108 Form 4562 (2008)

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Jan 01 09 12:21a

Form 4562 Department o~ the Treasury jnternal Revenue Sennce (99)

Name(s) shown on return


Depreciation and Amortization (Including Infonnation on Listed Property)

... See separate instructions. ... Attach to our tax retum.

1 Maximum amount. See the Instructions for a higher limit for certain businesses

2 Total cost of section 179 property placed in service (see Instructions) . . . . .. . ............ ,., ... , .. ,.

p.l07

OMS No. 1545·0172

2008 Attachment 67 SeQuenCe No.

Identifying number

1522-46-5132

3 Threshold cost of section 179 property before reduction In limItation (see Instructions) "..... . .... , ... , .... I--~I--~_--'-"""';"";"--<-__

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- ..... ' ......................... 1--..:....-1---------

5

7 8 9

10

17

18

Listed property. Enter the amount from line 29 . . . .. . .. . . . . . . . . . . . .. . ........... .

Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 .....• ''' ..

Tentative deduction. Enter the smaller of line 5 or line B ........................ , , . , ..•.... Carryover of dIsallowed deduction from line 13 of your 2007 Form 4562 ... . ...... . Business income limltatron. Enter the smaller of business income (not less than

Section 179 expense deduction. Add lines 9 and 10, but do not enter more than I

'':Irn"",,,,c.r of disallowed deduction to 2009. Add lines 9 and 10, less line 12 .....

(g) Depreciation deductIon

LIsted property. Enter amount from line 28 ...................... ......... . ........................... !-=-~~~ _____ ~_

22 T oial. Add amounts from line 12, Imes 14 through 17, lines 19 and 20 In column (g), and line 21. E.nter here and on the appropriate Imes of your return. Partnerships and S corporanons - see snstructions ................... . ..... , ......... I 22

Z3 F or assets shown above and placed in service durmg the current year, enter I I the portion of the basis attributable to section 263A costs ......... .. . . . . . . . . . . . .. 23

BAA For Paperwork Reduction Act Notice, see separate instructions. FDIZ0812 06'12108 Form 4562 (2008)

jiJ/L

Jan 01 09 12:22a Global Solutions 404-4202389

..... f.

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L. I

Recovery Rebate Credit Worksheet ~ Keep for your records

2008

Name(s) Shown on Return FIRST D EXAMPLE

Social Security Number

522-46-5132

1

2

3

4

5 6 7 8 9 10

Before you begin: • See the printed instructions for Form 1040 1 Irne 70 to find out if you can take th!s credIt. • If you received Notice 1378, have It available. The notice shows the amount of your economic

stimulus payment, which you will need to fill In line 28 below. If you do not have Notice 1378. you can find the amount of your economic stimulus payment on www.irs.gov.

ian ru' or your spouse if filing a jOint return, be claimed as a dependent on another person's return? X No. Go to line 2.

Yes. You cannot take the credit. Stop here, Does your tax return Include a valid social security number for you and, jf filing a joint return, your

rT? X Yes. Skip lines 3 and 4 and go to line 5. No. Go to line 3 .

ABe ou filing a joint return for 2008? Yes. Go to line 4. No. You cannot take the credit. Stop here.

Were either you or your spouse a member of the U.S. Armed F D Yes. Go to lIne 5. o No. You cannot take the credit. Stop here.

Enter the amount from Form 1040, line 56....... 167 I 184. Enter the amount from Form 1040, line 52 .. , ........... . Add lines 5 and 6 ,......... .... .................... .

Enter $600 ($1,200 if married filing jointly) ............ . Enter the smaller of line 7 or line 8 ................... .

amount on line 9 at least $300 ($600 if marri Yes. If you have at least one qualifying chi number* on Form 1040, line 6c, co least one qualifying child with a val Form 8901, go to line 11. line 9 on line 22. No. If line 7 is more than zero,

y. entered a valid social security

the box in column (4), or have at for whom you completed

1 through 21 and enter the amount from

11 Is your gross income** more than the a 'se, skip line 11 and go to line 12.

n below for your filing status? a Program calculated gross income ........... . b Adjustment to gross income, c Gross income ............. . • Single or mamed filing sep " 950 .. • Married filing jo • Head of house • Qualifying .

D No. Go to D Yes. Skip I h 18 and go to line 19.

12 Enter the amount from 1040, line 20a ....... . . . . . . . .. . ......... . 13 Enter the amount of any nontaxable veterans' disability or death benefits you

received in 2008 .............................................................. . 14 Are ou filing Form 8812?

Yes. SkIp line 15. Enter on line 16 the amount from Form 8812, line 4a. No. Go to line 15.

15 Are you filing Form 2555 or 2555-EZ to exclude foreign earned income, or using one of the optional methods to figure your net earnings from self·employment on Schedule SE, or are you a church

e1mp,[yee or member of the clergy? Yes. Fill out the Earned Income Worksheet in Pub. 972 and enter on line 16 the amount from line 8 of that worksheet. No. Go to line 16.

p.108

• ..wi

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,-:

FIRST D EXF.MPLE 32 Page 2 ------16 Earned income. If you dId not already enter an amount on this line as Instructed

on lines 14 or 15, complete Worksheet B on page 51 in the printed instructions

17 18

19 20 21

22 23 24 25

26 27 28

and enter the amount from Worksheet 8, line 4b. (If you (or your spouse, if fi ling jOintly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on Form 1040, line 64b. add your (and your spouse's) nontaxable combat pay to the amount on this line.) a Program calculated earned income ..... . ... . ...... ,. b Adjustment to earned income .......... _ . . . .. .. c Earned income. . . . . . . . . . . . . . . . . . . . .. . ... . Qualifying income. Add lines 12, 13 and 16. .... .... ... ....................... . Is line 17 at least $3,0007

D No. Skip lines 19 through 21 and enter the amount from line 9 on line 22. D Yes. Go to line 19.

Enter $300 ($600 If married filing jointly) ............... _ . .. . ........ _. _.. . ....... . Enter the larger of line 9 or line 19 ............... .. ............ .. _ ............... . Multiply $300 by the number of qualifying children for whom you entered a valid social security number* on: • Form 1040, line 6e , column (2). and checked the box in column (4), or • Form 8901, column (b) ..............................................•.... Add lines 20 and 21 .,", ........... ,................... ..................... .. " , Enter the amount from Form 1040, line 38 ..................... .. Enter $75,000 ($150,000 if married filing jointly) .............. . Is the amount on line 23 more than the amount on line 247 D No. Skip line 26. Enter the amount from line 22 on line W Yes. Subtract line 24 from line 23 . . .. .. ................. ..

Multiply line 25 by 5% C.05) .......... . .... .. ......... . Subtract line 26 from hne 22. If zero or less, enter 0 Enter the amount. if any, of the economic stimulus offset) as shown on Nobce 1378 or www.irs.gov. If you payment, enter the total of all payments you receIVP.!£1iIRl1lilill 1 378 or on www-irs.gov. If filing a joint return, incl as shown on your spouse's Notice 1378 or joint return for 2007 and received an nt. you and your spouse are each treated as havi he payment ............ - ..

600. 569,674. 75,000.

29 Recovery rebate credit. Subtract Ii or less, enter -0- (zero). Enter the result here and, if zero, on Form 1040, line 70. If you entered an amount on line 13 above, A" on the dotted line to the lett of Form 1040, line 70. If you (or your s , if filing Jointly) had nontaxable combat pay, did not 8812, and did not enter an amount on Form 1040, line 64b, enter of Form 1040, line 70. If line 28 is more than line 27. you do back the difference. . ........ .

uired for a qualifying child if you filed a jOint return AND either you or of the U.S. Armed Forces at any time during 2008.

of the following amounts: Form 1040, lines 7, Ba, 9a, 10, 11, Schedule D), 15b, 16b, 19, 20b, and 21 (excluding any negative

amounts); Schedule C, , Schedule C-EZ. line 1; Schedule E. lines 3 and 4; Schedule F, line 11; Form 4835, line 7; Schedule K-l (Form' 065), box 14, codes 8 and C; Schedule K-l (Form 1065-8), box 9. code K-2; Schedule K-1 (Form 1120S), box 14, code B. But do not include on this line any amount for which you claimed the foreign earned income exclusion or the housing exclUSion on Form 2555 or 2555-EZ.

Your gross income also includes the total of all gains from Schedule D, lines 1, 8, and 13; Schedule D-l, lines 1 and 8; Form 4684, line 14, and column (c) of lines 35 and 40; Form 4797, lines 2, 10, and 30: Form 6252, lines 24 and 35: Form 6781, lines 1 and 12; Form 8824. lines 14. 23,35, and 36; and Form 2439, Ime la. But subtract from thiS total any section 1202 exclusion, any section 1045 or section 13978 rollover. any exclUSion of gain from DC Zone assets or qualified community assets, and any section 121 exclusion shown on Schedule D or Form 4797.

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Jan 01 09 12:23a

Form 1040 Line 20


Social Security Benefits Worksheet ... Keep for your records

p. 110

2008

Name(s) Shown on Return FIRST 0 EXAMPLE


522-46-5132 Social Security/Railroad Retirement benefits received in 2007 .................. D

Taxpayer

A Total net benefits from Box 5 of all SSA-l099 forms .... . Total federal tax withheld from box 6 of all SSA-1099 forms Totar Medicare B premiums withheld from all SSA-l099 forms

Total Medicare D premiums withheld from all SSA·l099 forms

10,560. B C 0 E F G H

1

2 3

Total net benefits from Box 5 of all RRB-1099 forms ....... _ ......... . Total federal tax withheld from box 10 of all RRB-'099 forms Total Medicare premiums from Box 11 of aU RRB-l099 forms ...... __ Total nontaxable veterans' disability compensation, pension. and survivors' benefits received from the Dept of Veterans' Affatrs ....... .

Add the amounts on Form 1040, lines 7 (before adoption benefits 8a (before U.S. savings bond interest exclusion), Bb, 9a, 10 th 15b, 16b, 17 through 19, and line 21. Also Include certain i resIdents of American Samoa or Puerto Rico ...... _ " ............. .

4 Enter the total of any exclusions/adjustments for:

• Foreign earned income or housing exclusion . _ ...... . 5 Add lines 2. 3, and 4 .' ............... _ ................ .. 6 Amount from Form 1040, lines 23 through 32, plus any

on line 36 (other than foreign housing deduction) ..... . 7 Subtract line 6 from line 5 ...... _ . . . ............ . 8 Enter $25,000 ($32,000 if married filing joi . $0 if

and you I ived with your spouse at any time

9 Subtract line 8 from line 7. If zero or

If line 9 is zero or less, stop here; none benefits are

taxable. Enter -0- on Form 1040, line 20b. married filing separately and you lived apart from your spouse for all enter 'D' to the right of the word 'benefits· on Ime 20a. If line 9 more than zero, go to Irne 10.

10 Enter $9.000 ($12,000 If , $0 if married filmg separately

11 12 Enter the sma

13 Enter one-half , 4 Enter the smaller

in 2008) ..... .......... .. ......... .

, enter -0- ................ _ . . . . . . . . . .. ..

15 Multiply line 1 1 by 85% line 11 is zero, enter -0- .. . . . . . . . . .. .. . .. , .... , 16 Add lines 14 and 15 ............... _ ..... . ................................... ..

17 MultIply line 1 by 85% (.85) ........ , . _ ................. , ........................ . , 8 Taxable social security benefits. Enter the smaller of line 16 or line 17 .. .

If prior year lump-sum benefits were received, go to line 19, otherwise, skip line i 9 and enter the amount from line 18 on line 20.

19 Taxable benefits with lump sum election. Enter the amount from line 20 of the

3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18

Lump-Sum SOCial Security Worksheet .. _ ...... _ .......... _ .... _ .............. _.. .. 19 20 Taxable Sodal Security benefits. Enter the smaller of line 18 or line 19

Also enter thIS amount on Form 1040, line 20b ...... , . .. . .. ............ 20

Spouse

568,881.

25,000. 540,978.

9,000.

8,976.

Jan 01 09 12:24a Global Solutions 404 4202389

Tax Payments Worksheet .... Keep for your records

p. 111

2008

Estimated Tax Payments for 2008 (If more than 4 payments for any state or locality, see Tax Help)

r i

r t

Federal

Date

04/15/08

2 06/16/08

3 09/15/08

4 01/15/09

5

Tot Estimated Payments ...

Amount Date

04/15/08

06/16/08

09/15/08

01/15/09

Tax Payments Other Than Withholding (If multiple states, see Tax Help)

6 Overpayments applied to 2008 ..... , 7 Credited by estates and trusts ..... . 8 Totals Lines 1 through 7 .......... . 9 2008 extensions .... , . . . .. . ........ .

Taxes Withheld From:

'0 Forms W-2 ............ . '1 Forms W-2G ............... . 12 Forms 1099·R ......... " .. . 13 14 15 Forms 1 099-1 16 Social Security 17 Form 1099·8 ....... 18 a Other withholding

b Other withholding ...... . c Other withholding ... ..,

State

Amount

Federal

19 Total Withholding Lines 10 through lSc ..... ,. 20 Total Tax Payments for 2008 .................. .

Prior Year Taxes Paid In 2008 (If multiple states or localities, see Tax Help)

21 Tax paid with 2007 extensions ...................... . 22 2007 estimated tax paid after '2/31107 .............. . 23 Balance due paid with 2007 return ................. . 24 Other (amended returns, Installment payments, etc)

Local

ID Date 10

04/15/08

06/16/08

Local ID

State Local

State 10 Local ID

II ()

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Jan 01 09 12:25a Global Solutions 404-4202389 p. 112

Schedule K·' (Fann 1065)

Panner's Share of Income. Credits, Deductions, etc.

2008 NON~FINAL

1 Part I

A B

c o

E F

G H I J

K

l

... Keep for your records

Information About the Partnership

Pi;lrtnerst"up's E.mp1oyer Identification Number ............ . 60-2345664 Partnership's

Name .•....••....... , .. , ..•••........... IN~~~O~L=L~C~~~~~~~~~~~~~~~~~~~~~~~~ Address ..•........•........•........•. ~ ______________________________ ~------____________________ __

Cr~ , •..•.. , ..••............•.......... ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ State ..... , .......... , .... , .. . ZIP Code ........... . .• , ......... ~ _____ _ IRS Center where partnership filed return ...........• , .. CJ Check rf thiS IS a publicly traded partnership (pTP) c=J Check rf foreign partnership

.......................... ------~-----------------------

Infonnation About the Partner

Partner IS Taxpayer. . ...... []] Spouse .. , .... JOint ...... "'c=J Partner's Identifying Number. . . . . . . . . . . . . . . . . .. . ..... . Partner's

Name ..... . .. , ....... ...=...:.~:..::.....!:!.~~:!!:..'~ _________________ ~----=::::--__________ _ Address ............. .

City •. ,......... • •...•.. , ...• -=AN=::..::Y:..:T:.:O:.:WN:.::.:.... __ ~~~~~~~~~_---:l!::""""~-I State ....... . ..............•.. WA ZIP Code .... . .............. -- 9B199

[Xl General Partner or LLC manager [!] Domestic Partner What type of entrty IS thts partner? ........ . ............ . Partner's Share of Profit. Loss. Capital:

Profit ............................... . Loss .......................................... ______ ........ ..---=::....::..::..:::..::..::..=..:

Capital .... . .......... , .....•................. ____ ~ Partner'S Share of Liabilities at Year end:

100.

% % %

........... -------~~~~---

TaJ( BaSIS

Other (Explain)

Final K·'

3.000. . .. . .. ... . .. . .. .. . .. . .. .. . .. .. .. . .. .... .. .... ------------

..................... O· . ~~~IO~ ';~b)

IParUIl come, Deductions~ Credits, Other Items

2

3

4 5

6 8

6 b

7

Check Type 01 ActlVl1y Reported on thls Sc edule K·l

Susmess ..•......•.........•.... , " ............... ...~ Rental Real Estate . . . . • • . • . . • •. .... .......... .. ... ........... .. . . . . .. . .... other Rental ActIVItIes ... • .•.... , ... ,.......... . . . . .. ......... ..... ... Other (inveStment club. etc.) , ....... ,...... . . . . • . . . . . . . . . . . . . .. . ... ...

OHllnary busmess Income (/05S) .... , ....•••............•.....••.•.... "., ................. ______ '..:;5..!,.r..:;O.,..::O..:;O...:,._

Check if "matenally" participated In the bUSiness JctlVltles .. . . . . . . . . . . . . . . . .. . . . . . .... [D Check If "working Interest" In 011 or gas well, , " ............... , ... ,.. ., .................. CJ

Net rental real estate Income (loss) ........ . ............•....................... , .......•..•.. _____________ _

Check If "matenally· participated In rental real estate actIVItIes, . . . . . . . .. .... . .............. § Check if "actively' partiCipated In rental real estate actly/tles .... .................. . ... ... Check if rental of property to a nonpasslve actMtv ................... ....... ....... ...

othel net rental Income (loss) ... "" ..... ,........ .... .. .. . . .. . .. . Check If rental of property· to a nonpasslve activity

Guaranteed payments ... . . . .. . ....... . Interest Income .. .. , ...... , .......... , ......... . .............................. , . --------------

Interest mcome from U.S. obligatIons Included In box 5 . . .. ... . .... . Ordinary dividends .......................... . .. . ... ,.... .. , .. . ............. , ........ _____________ _ Qualifying diVidends ................................... .. ....... ... . ...... .,.

Interesllncome from U.S. bbhgailons Included In box 6 ...................... . Royalties ................. , . . . . . . . . . . . . . . . . . . . . . . . .. ." ............................ _____________ _

Double-<:[ick to link royalties to Schedule =- Worksheet ,..

Jan 01 09 12:25a Global Solutions 404 4202389 p. 113

Page 2

(Partm Partner's Share of Current Year Income, Deductions, Credits, Other Items (continued)

Net short-term capital gam (ioss) .......... ," .. , ..... , ....... , . , , Net long-term capital gain (loss) .. ,.... .

8 9 a 9 b 9 c

Collectibles (2Sg/o) gain (loss) ... ,............. ............... .. . ........... . .......... '---------Un recaptured section 1250 gam .......... .

10 11

Net section l23l gain (loss) . . . . . . . . . .. .. . ...... ., . .. ... . ....... .

Otner Income (loss) Code DeSCription Amount

12 Section 179 deduction ... ... . .... "............ .." ........ , .. " -------''---~-

13 other deductions COdE Descnptlon Amount

16 Foreign transactions A Name of country or U.S. possession

Cooe Descnptton Amount

17 Alternative mlnrmum tax (AMT) Items

Code DeSCription Amount

18 Tax -exempt Income and nondedu Code Descrlptton Amount

19 Distributions Code DeSCription Amount

20 Other Information Code DeSCription Amount

J)j-


Federal Carryover Worksheet .... Keep for your records

Name(s) Shown on Return

FIRST D EXAMPLE

2007 State and Local Income Tax Information (See Tax Help)

(a) State or Local 10

(b) Paid Wrth Extension

(c) Estimates Pd

After 12131

(d) Total Withheld/Pmts

(e) Paid With

Return

Totals ....

Other Tax and Income Information

1 Filing status .................................................. . 2 Number of exemptions for blind or over 65 (0 - 4) ........... . 3 Itemized deductions after limitation .......................... . 4 Check box if reqUired to itemize deductions ................. . 5 Adjusted gross Income ....................................... . 6 Tax liability for Form 2210 or Form 221 O-F .................. . 7 Alternative minimum tax..... ................ . ... . 8 Federal overpayment applied to next year estimated

QuickZoom to the IRA Information Worksheet for IRA inWnl"lTl::lT

Excess Contributions

9a b

10a b

11 a b

Loss and Expense Carryovers

12a b

'3 a Long~term ca ............................ . b AMT Long-term . . . . ... . . . . . .. ... . .......... .

14 a Net operating loss carry forward .............. . b AMT Net operating ble to carry forward, ..

15 a Investment interest expense disallowed .... .. _ ......... . b AMT Investment Interest expense disallowed ..... .

16 Nonrecaptured net Section 1231 losses from: a 2008 ... . b 2007 .. .. c 2006 .. .. d 2005 ... . e 2004 .. .. f 2003 ... .

9a b

lOa b

11 a b

12a b

13a b

14a b

15a b

16a b c d e f

2008


522-46-5132

(f)

Total Over-

2007

2007

(g) Applied Amount

2008

26,807.

D 569,674. 173! 590.

o.

2008

2008

//J


Federal Carryover Worksheet page 2 2008

522-46-5132

Loss and Expense Carryovers (cont'd) 20Q7 2008

17 AMT Nonrecap'd net Sec 1231 losses from: a 2008 .... 172 b 2007 .... b c 2006 .. ,. c d 2005 .... d e 2004. .. e

2003 .... f

Credit Carryovers 2007 2008

18 General business credit. . . . ... ...................... ..... 18 19 Adoption credit from: a 2008 ................ _ ........ "

b 2007.......... . ........ " .... . f t c 2006 ........................... .

d 2005 ........................ . e 2004 ......................... ..

l' I

l • f 2003 ............... .

20 Mortgage Interest credit from: a 2008 ........ _ .......... . b 2007.............. . .. .

~ ... ~-c 2006 .............. .. d 2005 ........... ..

~~ 21 Credit for prior year minimum tax. 22 District of Columbia first-time homebuyer credit ..... . 23 Residential energy efficient property credit ....... . 24 Amount overpaid iess earned income credit ...... .

other Carryovers 2007 2008

25 25 26 a 26a

b b housing c c deduction: d d

)/1

(D ..... .....

D...

en OJ (T)

C\J a C\J v-I

va v-

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....... a en ....... n;J ..c a

....... (.!)

n;J (D

C\J

C\J .....

en a ..... a

c n;J ,...,

Form 4562 FIRST D EXAMPLE Sch C - CONSULTING

Asset Description

DEPRECIA'l'ION. ____ _

Code

nOME .-=-= .. =-=:..=..::::----------t-.....:..c...--I

_~@TOTJ!.~ ~RI9~ Y~A~

Date in Seavice

Depreciation and Amot1ization Report Tax Year 2009

Cost (net -of land) Land

... Keeo for vour records

Business Use I Section 179 %

Special Oellreciation Allowance

Depreciable Basis Life

---------ll- -4 +--- --- -I ----1- __

---·-~-----I--__I ~t---.-

o

TOTALS ------.--- --- __ +-___ --=-= ~ !_ ~ Q 0 o ---.----- -- --- -~---I

1---1 F

------------ -_._--

1.---.--1---1--------1---- -- ·----l------

Code: S = Sold, A = Auto, L = Listed, H = Home Office FDIV3601 10/101-08

, ___ L_'"

Methodl Convention

, , , II

2008 522 46-5132

Prior Depreciation

Current Depreciation

Q

_.f!'-

!Ll11

"--'--

-------1----------1

Page 1 of 1

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Form 4562 FIRST D EXAMPLE

Alternative Minimum Tax Depreciation Report 2008 Sch C - CONSULTING

Asset Description

QEP~~C I~T ION __ _

Code Date in Sel'Vice

Cost (net of land)

~;;::;~~~~~~::l- L -r~;~;~~-~;l -, --.~

Land Business

Use %

1 - - - - - -',

SUBTOTAL CURRIlNT ~ 3,60°1 -I

1 HOME OFFICE I __ ~ 193/~~/Q~I---- ~~QQQ.I_------

__ SU8TO'!'~_fRlql! '1_. __ . ___ _

-'!'Q~~~~-------. - ~ ___ I 0

---.~-.---. --1-----1 --- - - - ---4

----1--- -----+-

- -.--- - - -- ---1----------

---- -- - - - ---.---- -----+------'

Code: S;: Sold, A ;: Aulo, L ;: Listed, H ;: Home Office

~~~::;

Tax ~ Kee ur records

Special Section 179 I Depreciation

Allowance Depreciable

Basis Life Methodl Convention

Prior Depreciation

522-46-5132

CUrrent Depreciation

Adjustmentl Pr~ferem::e

:3 [ @QI------- _ ______ 91 5. 0 I __ ! ~ Q Q~!J!'! __ I-- __ _ __ --\ _____ _ o

_~~OOl ____ _ 9 o

------.L 990 I It.'! D: L___ _ 0 .

o o.

~,6001_ ~---- --I - -- -!-, ~.Q o.

-----------1 ------ --- --

I----------j---------~------ -

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

f------- f-- - -- - - . ---- -- -------1-_._------

f------- ---- ---

- ------ -- -----I --- . ---- - - - - - -

- -- ----- -----j-----

- -- ----1--------1---------

---- ----------- -1------1-----

FDIV3701 1011 0108 Page 1 of 1

.-

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