brad.barnhill@mindspring.com
HomeSite v2.5Last Updated: Thursday, January 21, 1999 10:39:01 PM
Internal Revenue Service Department of the Treasury [1]
District Director Taxpayer Identification Number:
###-##-#### [2]
Tax Year Ended: 1996
Date: October 14, 1997
Contact Telephone Number:
(804) 771-2920 [3]
Contact Address:
Internal Revenue Service
P.O. Box 10067 - Rm. 900
Richmond, VA 23240
Attn: SFR Program
> Brad Barnhill
109 Shale Place
Charlottesville, VA 22902
We have no record of receiving your Form(s) 1040, U.S. Individual Income
Tax return, for the tax year(s) shown above. We have take the necessary
steps to calculate your tax based on income reported to us by your
employer(s), bank(s), etc. Based on the information reported to us under your
social security number, we have computed your tax, penalties, and interest as
noted on the enclosed Form 45490A-CG, Income Tax Examination Changes, for the
above year(s).
Your best course of action is to file your own tax return(s) with us.
You have 30 days from the date of this letter to complete one of the
following: [4]
1. File your delinquent Form(s) 1040 with us;
2. If you agree with the proposed calculations we have
enclosed, sign and date page 2 of the enclosed Form 45490A-CG and
return it to us in the enclosed envelope;
3. Explain why you are not required to file a tax return or enclose
information you would like us to consider; or
4. Appeal the proposed assessment. Enclosed are Publication 5, " Appeal
Rights and Preparation of Protests for Unagreed Cases," and
Publication 1, "Your Rights as a Taxpayer," explaining the rights you
have concerning assessment and payment of tax.
If you do not take any of the above actions and allow the 30-day period
to expire, we will issue you a statutory notice of deficiency which allows you
90 days to petition the United States Tax Court. If you allow the 90-day
period to expire without petitioning the Tax Court, we will proceed with the
assessment of tax and penalties based on our computations noted in the
enclosed examination report. [5]
If you agree you owe additional tax but cannot pay all the balance due,
send us as much as you can with your return(s) or the signed agreement and
tell us when you can pay the remaining balance. We may be able to arrange for
you to pay the balance in installments, provided all you tax returns are
filed. [6]
You may order blank tax forms, schedules, instructions, and publications
by calling toll free 1-800-829-3676. Once you have placed your order, allow
two weeks for delivery.
Do not mail your delinquent return(s)or signed agreement to any address
except the above address to ensure that no unnecessary delay is generated. An
envelope is enclosed for your convenience.
If you have questions, write or call the person whose name and telephone
number are shown above. If you write, please provide your telephone number
and the most convenient time for us to call. Our office hours are Monday
through Friday, 8:00am to 4:30pm.
Thank you for you cooperation.
Sincerely,
/s/ Kathy Rapp
CMH
Kathy Rapp
Group Manager
Enclosures: [7]
Examination Report(2)
Publications 1,5, and 594
Notice 609
Envelope
Form 9465
Department of the Treasury - Internal Revenue Service
Income Tax Examination Changes
------------------------------------------------------------------------------------------------ -----------------------------------
Name and Address of Taxpayer | SS or EI Number: | Return Form No.
| ###-##-#### |
BRAD BARNHILL | | 1040
109 SHALE PLACE --------------------- ----------- -----------------------------------
| Person with whom | Name and Title
CHARLOTTESVILLE VA 22902-6402 | examination changes |
| were discussed |
--------------------------------------------------------------+----------------------+---------------------- -----------------------
1. Adjustments to Income |Tax Year End 12/31/96 |Tax Year End |Tax Year End
--------------------------------------------------------------+----------------------+----------------------+-----------------------
A. EXEMPTIONS | $ (#,###.##) | $ | $
B. INTEREST | ##.## | |
C. NON-EMPLOYEE COMPENSATION | #,###,## | |
D. SE AGI ADJUSTMENT | (###.##) | |
E. STANDARD DEDUCTION | (#,###.##) | |
F. WAGES | ##,###.## | |
G. | | |
H. | | |
I. | | |
J. | | |
K. | | |
L. | | |
M. | | |
N. | | |
O. | | |
P. | | |
Q. | | |
R. | | |
S. | | |
|----------------------|----------------------|-----------------------
2. Total Adjustments | ##,###.## | |
3. Taxable Income Per Return or as Previously Adjusted | 0.00 | |
|----------------------|----------------------|-----------------------
4. Corrected Taxable Income | ##,###.## | |
Tax Method | TAX TABLE | |
Filing Status | MARRIED SEPARATE | |
5. Tax | ##,###.## | |
6. Additional Taxes | | |
|----------------------|----------------------|-----------------------
7. Corrected Tax Liability | ##,###.## | |
|----------------------|----------------------|-----------------------
8. Less A. | | |
Credits B. | | |
C. | | |
D. | | |
|----------------------|----------------------|-----------------------
9. Balance (line 7 less total of lines 8A through 8D) | ##,###.## | |
10. Plus A. SELF EMPLOYMENT TAX | ###.## | |
Other B. | | |
Taxes C. | | |
D. | | |
|----------------------|----------------------|-----------------------
11. Total Corrected Tax Liability (Line 9 + lines 10A to 10D) | ##,###.## | |
12. Total Tax Shown on Return or as Previously Adjusted | 0.00 | |
13. Adjustments to A. Special Fuels Credit | | |
B. | | |
|----------------------|----------------------|-----------------------
14. Deficiency - Increase in Tax or (Overassessment - Decrease| | |
in tax) (Line 11 less Line 12 adjusted by Line 13) | ##,###.## | |
15. Adjustments to Prepayment Credits | #,###.## | |
|----------------------|----------------------|-----------------------
16. Balance Due or Overpayment (Line 14 Adjusted by Line 15) | | |
(Excluding Interest and penalties) | ##,###.## | |
-------------------------------------------------------------- ---------------------- ---------------------- -----------------------
The Internal Revenue Service has agreements with State tax agencies under which information about Federal Tax, including increases
or decreases, is exchanged with the States. If this change affects the amount of your State income tax, you should file the State
form.
You may be subject to backup withholding if you underreport your interest, dividend, or patronage dividend income and do not pay
the required tax. The IRS may order backup withholding at 31 percent after four notices have been issued to you over a 120-day
period and the tax has been assessed and remains unpaid.
------------------------------------------------------------------------------------------------------------ -----------------------
TIES Ver. 3.96.01 Page 1 of 2 Form 4549-CG (Rev. 1-91)
Department of the Treasury - Internal Revenue Service
Income Tax Examination Changes
------------------------------------------------------------------------------------------------ -----------------------------------
| |
Name of Taxpayer: BRAD BARNHILL | SS or EI Number: ###-##-#### | Return Form No. 1040
| |
--------------------------------------------------------------+---------------------- ---------- ----------- -----------------------
17. Penalties |Tax Year End 12/31/96 |Tax Year End |Tax Year End
|----------------------+----------------------+-----------------------
A. DELINQUENCY | $ #,###.## | $ | $
B. ESTIMATED TAX | ###.## | |
C. | | |
D. | | |
E. | | |
F. | | |
G. | | |
H. | | |
I. | | |
J. | | |
K. | | |
L. | | |
M. | | |
N. | | |
|----------------------|----------------------|-----------------------
18. Total Penalties | ##,###.## | |
--------------------------------------------------------------+---------------------- ---------- ----------- -----------------------
19. Underpayment attributable to negligence: (1981 - 1987) | | |
An Addition to the tax of 50 percent of the interest due | | |
on this underpayment will accrue until paid or assessed. | | |
--------------------------------------------------------------+---------------------- ---------- ----------- -----------------------
20. Underpayment attributable to fraud: (1982 - 1987) | | |
An Addition to the tax of 50 percent of the interest due | | |
on this underpayment will accrue until paid or assessed. | | |
--------------------------------------------------------------+---------------------- ---------- ----------- -----------------------
21. Underpayment attributable to Tax Motivated Transactions: | | |
TMT Interest will accrue and be assessed at 120 percent | | |
on the underpayment rate in accordance with IRC 6621(c). | | |
--------------------------------------------------------------+---------------------- ---------- ----------- -----------------------
Summary of Taxes, Penalties and Interest: | | |
A. Balance due or Overpayment of Taxes (line 16, page 1) | #,###.## | |
B. Penalties (line 18, page 2) (computed to 11/12/97) | #,###.## | |
C. Interest (IRC6601) (computed to ) | | |
D. TMT Interest (computed to on TMT underpayment) | | |
|----------------------|----------------------|-----------------------
E. Amount due or refund (sum of lines A, B, C, and D.) | #,###.## | |
--------------------------------------------------------------+---------------------- ---------- ----------- -----------------------
Other Information:
Although this report is subject to review, you may consider it as your notice that your case is closed if you are not
notified of an exception to these findings within 45 days after a signed copy of the report of a signed waiver, for 870
is received by the District Director
-------------------------------------------------------------- --------------------------------------------- -----------------------
Examiner's Signature | District | Date
K RAPP | Virginia-West Virginia | 10/14/97
-------------------------------------------------------------- --------------------------------------------- -----------------------
Consent to Assessment and Collection - I do not wish to exercise my appeal rights with the Internal Revenue Service or to contest
in United States Tax Court the findings of this report. Therefore, I give my consent to the immediate assessment and collection of
any increase in tax and penalties, and accept any decrease in tax and penalties shown above, plus additional interest as provided
by law. It is understood that this report is subject to acceptance by the District Director.
----------------------- -------------------------------- ---------------------------------------------------------------------------
PLEASE NOTE: If a joint| Signature of Taxpayer | Date | Signature of Taxpayer | Date
return was filed, BOTH | | | |
taxpayers must sign | | | |
----------------------- --------------------------------+--------- ---------------------------------------+-------------------------
By | Title | Date
| |
-------------------------------------------------------- ------------------------------------------------- -------------------------
TIES Ver. 3.96.01 Page 2 of 2 Form 4549-CG (Rev. 1-91)
Name of Taxpayer: BRAD BARNHILL 10/14/97
Identification Number: ###-##-#### TOTAL 3.96.01
-------------------------------------------------------------------------------
EXPLANATION OF THE DELINQUENCY PENALTY
Since your income tax return was not filed within the time limit
prescribed by law and you have not shown that such failure to timely
file your return was due to reasonable cause, an addition to the tax
is charged as shown below, in accordance with Section 6651(a) of
the Internal Revenue Code.
9612 - DELINQUENCY PENALTY
1. Delinquency penalty abated
2. Date return due 04/15/97
3. Date return filed 09/05/97
4. Failure to File penalty rate 0.250
5. Failure to Pay penalty rate 0.000
6. Total corrected tax, for 4549, line 11 ##,###.##
7. Payments on or prior to due date of return #,###.##
8. Line 6 less line 7 #,###.##
9. Less amount attributable to Fraud
10. Line 8 less line 9 #,###.##
11. Failure to File Penalty - line 10 multiplied by line 4 #,###.##
12. Minimum penalty if over 60 days delinquent 100.00
13. Failure to File Penalty - Greater of line 11 or line 12 #,###.##
14. Previously assessed Failure to File Penalty
15. Net Failure to File Penalty - line 13 less line 14 #,###.##
16. Failure to Pay Penalty - line 10 multiplied by line 5
17. Previously assessed Failure to Pay Penalty
18. Net Failure to Pay Penalty - line 16 less line 17
19. Total Delinquency Penalty - sum of line 15 and 18 #,###.##
011121
** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury ** REFER TO THIS INFORMATION: **
Internal Revenue Service NUMBER OF THIS NOTICE: CP-515
PHILADELPHIA, PA 19255 DATE OF THIS NOTICE: 11-03-97
TAXPAYER IDENT. NUM: ###-##-####
TAX FORM: 1040 9748
TAX PERIOD: 12-31-96
[postnet-barcode]
BRAD L. BARNHILL
109 SHALE PL
CHARLOTTESVILLE VA 22902-6402094 [1]
[SCANNABLE BARCODE]
[OF TAXPAYER ID ]
REQUEST FOR YOUR TAX RETURN
Our records show that we haven't received the following tax
return from you.
Form number: 1040 Tax period ENDING: 12-31-96
Title: U.S. INDIVIDUAL INCOME TAX RETURN
If you haven't filed this tax return, please prepare it and send
it to us today. Attach your payment for any tax due. We'll bill you
for any interest and penalties. If you can't pay the entire amount,
send as large a payment as you can, and tell us when you can pay the
rest. We may be able to arrange for you to pay in installments.
If you have already filed this tax return, please send us a copy
of it. Be sure to sign, or re-sign, the copy and date it. Or you can
complete the information that applies to you on the enclosed Form
9358, Information about Your Tax Return.
If you believe the law does not require you to file this tax
return, please tell us why on the enclosed Form 9358.
[Note: Self-employed people must file a tax return to report their
social security tax if their net earnings from self-employment are
$400 or more.]
If you need assistance, call 804-649-2361 LOCAL RICHMOND
1-800-829-1040 OTHER VA
011121
** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury ** REFER TO THIS INFORMATION: **
Internal Revenue Service NUMBER OF THIS NOTICE: CP-515
PHILADELPHIA, PA 19255 DATE OF THIS NOTICE: 11-03-97
TAXPAYER IDENT. NUM: ###-##-####
TAX FORM: 1040 9748
TAX PERIOD: 12-31-96
BRAD L. BARNHILL
109 SHALE PL
CHARLOTTESVILLE VA 22902-6402094
KEEP THE TOP PART FOR YOUR RECORDS DETACH HERE
-----------------------------------------------------------------------
Send us this part with your reply in the envelope provided.
Number of Notice: CP-515
Date of Notice: 11-03-97 BARN
Taxpayer ID Num: ###-##-#### 30 9612
PY5 DF-960415 FS-1 EX-05 000#### PC-P 9743 9743 9748
AG+0000##### CC 128 54010000 PLC 5401 BWI-0
SSN000000000 EIN SEL-85 ####### ADD00
BRAD L BARNHILL
INTERNAL REVENUE SERVICE 109 SHALE PL
PHILADELPHIA, PA 19255 CHARLOTTESVILLE VA 22902-6402094
TY6 WH0000#### TI+0000##### W000##### P00000000 D00000000 I000000##
RE00000000 MI0000#### CTR00000000 STS+00000000
MB00000000000 NTD-00000### SFRBD0000####
011121
** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury ** REFER TO THIS INFORMATION: **
Internal Revenue Service NUMBER OF THIS NOTICE: CP-515
PHILADELPHIA, PA 19255 DATE OF THIS NOTICE: 11-03-97
TAXPAYER IDENT. NUM: ###-##-####
TAX FORM: 1040 9748
TAX PERIOD: 12-31-96
BRAD L. BARNHILL
109 SHALE PL
CHARLOTTESVILLE VA 22902-6402094
FORM 9358 PLEASE COMPLETE AND RETURN THIS ENTIRE PAGE WITH YOUR REPLY
A. If you are not required to file, please complete this section:
My filing status was:
[ ] Single [ ] Head of Household
[ ] Married filing joint [ ] Married filing separate
[ ] Qualified widow(er) with dependent child
Check if:
[ ] You are 65 or older, [ ] Blind
[ ] Spouse was 65 or older, [ ] Blind
[ ] I could be claimed as a dependent on another's return
My total income for the tax period shown above was $_________
B. If you have already filed a return, complete this section:
Names shown on my tax return (if different than above)
_____________________________________________________________
My spouse's social security number (SSN) (if you filed a joint
return) _______________________________________________
Form: _______ Tax year:____________ Date filed:__________
C. If your spouse is deceased, complete this section:
Name of deceased spouse: _____________________________________
SSN of this spouse: _________________Date of death: __________
D. If the notice shows a credit, complete this section:
[ ] I want a refund of the credit balance. To get this refund
you must file a tax return for that year even if you are not
otherwise required to file.
[ ] I want the credit applied to the tax return, tax period, and
SSN shown on the notice. My tax return is enclosed.
[ ] I want the credit applied to another tax return, tax period,
and/or SSN as written in here:
Tax form:__________ Tax period:________ SSN:________________
Please include your phone number(s) and a convenient time to call
you. PHONE ( ) HOURS:
Under penalties of perjury, I declare that, to the best of my
knowledge and belief, the information provided on this form
is true, correct, and complete.
_______________________________________ ____________________
Signature Date
Internal Revenue Service Department of the Treasury
Virginia-West Virginia District P.O. Box 10107
Disclosure Office Richmond, Virginia 23240
Mr. John B. Kotmair, Jr. Person to Contact:
P. O. Box 91 Edwin R. Ward, Jr. [1]
Westminster, MD 21158 Telephone Number:
804-771-2220
Refer Reply to:
54-1998-118
Date:
November 17, 1997
Dear Mr. Kotmair:
Thank you for your Privacy Act request dated
October 24, 1997, Certified Mail No: Z 227 124 122, on behalf
of Brad L. Barnhill, which was received in the Disclosure
Office on November 6, 1997.
Your request is being processed under the provisions of the
Freedom of Information Act (FOIA) since it provides greater
access to the records you are seeking.
In response to Items I of your request, there is no Form 5546 [2]
"Examination Return Charge-out" since Mr. Barnhill did not file
a return for the year 1996.
Enclosed is an AMDISA printout which is responsive to Items
II and III of your request.
A copy of Notice 393 which explains your appeal rights is
also enclosed.
Our response to your request is based on the Privacy Act, the
FOIA, Section 6103(c) of the Internal Revenue Code, and
appropriate Treasury regulations. On June 3, 1994, a final
determination was made by the District Director, Baltimore
District, that you were ineligible to practice. Our response [3]
to your request does not infer that you are qualified to
-2-
Mr. John B. Kotmair, Jr.
practice before the Internal Revenue Service under the
provisions of Treasury Circular 230.
Thank you for allowing us to be of assistance in this matter.
Sincerely,
/s/ Edwin R. Ward, Jr.
Edwin R. Ward, Jr.
Acting District
Disclosure Officer
Enclosures:
as stated
Internal Revenue Service Department of the Treasury
Virginia-West Virginia District P.O. Box 10107
Disclosure Office Richmond, Virginia 23240
Mr. John B. Kotmair, Jr. Person to Contact:
P. O. Box 91 Edwin R. Ward, Jr.
Westminster, MD 21158 Telephone Number:
804-771-2220
Refer Reply to:
54-1998-117
Date:
November 17, 1997
Dear Mr. Kotmair:
Thank you for your Privacy Act request dated
October 24, 1997, Certified Mail No: Z 227 124 123, on behalf
of Brad L. Barnhill, which was received in the Disclosure
Office on November 6, 1997.
Your request is being processed under the provisions of the
Freedom of Information Act (FOIA) since it provides greater
access to the records you are seeking.
Enclosed is a copy of the information extracted from our
Information Returns Master File On-Line (IRMFOL) concerning
Mr. Barnhill. This information is being relied upon to make
a proposed determination of income tax liability for the
year 1996. Our records (See the AMDISA Printout provided in
response to your other request) show that the examination
process has not made a final determination in Mr. Barnhill's
case. [1]
Our response to your request is based on the Privacy Act, the
FOIA, Section 6103(c) of the Internal Revenue Code, and
appropriate Treasury regulations. On June 3, 1994, a final
determination was made by the District Director, Baltimore
District, that you were ineligible to practice. Our response
to your request does not infer that you are qualified to
-2-
Mr. John B. Kotmair, Jr.
practice before the Internal Revenue Service under the
provisions of Treasury Circular 230.
Thank you for allowing us to be of assistance in this matter.
Sincerely,
/s/ Edwin R. Ward, Jr.
Edwin R. Ward, Jr.
Acting District
Disclosure Officer
Enclosures:
as stated
|
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