Table of Exhibits

# Title Page # 1 IRS Form 211 – Tina’s Whistleblower Claim 5 2 IRS Special Agents Memorandum of Interview – CS 7 3 IRS Special Agents Memorandum of Interview – Tony 11 4 Retainer Agreement to Represent Tony 14 5 Kovel Letter for Forensic Accountant 18 6 IRS Power of Attorney Form 2848 for Criminal

Representation 20

7 IRS Criminal Investigation Target Letter for Tony 22 8 Letter to Department of Justice Requesting a Conference 23 9 Tax Sentencing Tables 26 10 Draft Plea Agreement/Information for Tony 28 11 Letter Returning Case to Civil Examination 40 12 Form 4549 – Report of Exam Changes 41 13 Notice of Deficiency (90 Day Letters) 45 14 IRS Power of Attorney Form 2848 for Civil Tax

Representation 51

15 Collection Document Checklist 54 16 IRS Allowable Standard Tables 56 17 Collection Analysis Before Planning 60 18 Collection Analysis After Planning 61 19 United States Tax Court Petition to Challenge Income Tax

Liability 63

20 Notice from the United States Tax Court Confirming the Petition was received

67

21 IRS Response to Taxpayer’s Petition as Filed 69 22 Letter from IRS Appeals confirming case has been assigned 71 23 Stipulated Decision Resolving US Tax Court Case 73 24 Form 8857 – Marie’s Innocent Spouse Filing 82 25 Affidavits from employees in support of Marie’s Innocent

Spouse case 89

26 Notice that Innocent Spouse Claim was Received 91 27 IRS Power of Attorney Form 2848 for Marie’s

Representation 94

28 Marie Innocent Spouse decision 98 29 Letter confirming Innocent Spouse appeal was received 101

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30 Innocent Spouse Appeal for Marie 102 31 Offer-in-Compromise cover letter for Tony 105 32 IRS Form 656 for Tony’s Offer-in-Compromise 106 33 IRS Form 433-A (OIC) for Tony’s personal financials 113 34 IRS Form 433-B (OIC) for Tony’s business financials 125 35 Denial letter for Tony’s Offer-in-Compromise 132 36 Income and Asset calculation tables from COIC for Tony’s

Offer 135

37 Tony’s Appeal of the denied Offer-in-Compromise 137 38 Conflict waiver signed by Tony and Marie 139 39 Marie’s United States Tax Court Petition for Innocent

Spouse Relief 140

40 IRS Answer to Marie’s Petition for Innocent Spouse Relief 148 41 IRS Notice to Tony of his right to intervene in Marie’s

Innocent Spouse case 152

42 Qualified Offer to IRS Chief Counsel to try and resolve her Innocent Spouse case

156

43 RCP Offer Analysis of Appeals offer to Resolve Tony’s OIC 158 44 Tony’s Offer addendum to resolve the OIC with Appeals 159 45 Stipulated Decision resolving Marie’s Innocent Spouse case 161 46 The acceptance letter of Tony’s Offer 164 47 Letter that Tony has met the terms of his Offer 166 48 Discharge of the IRS’s Notice of Federal Tax Lien against

Tony 167

49 Revocation of Green & Sklarz’s Power of Attorney when case is closed

169

50 Epilogue – the Rebecca Block story 174

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2020 Allowable Living Expenses National Standards

Expense One Person Two Persons Three Persons Four PersonsFood $385 $715 $779 $947Housekeeping supplies $45 $67 $73 $71Apparel & services $85 $158 $192 $251Personal care products & services $43 $73 $74 $88Miscellaneous $157 $285 $315 $383Total $715 $1,298 $1,433 $1,740

More than four personsAdditional

Persons Amount

For each additional person, add to four-person total allowance: $378

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2020 Allowable Living Expenses Housing Standards

County State Name

2020 Published

Housing and Utilities for a Family of 1

2020 Published

Housing and Utilities for a Family of 2

2020 Published

Housing and Utilities for a Family of 3

2020 Published

Housing and Utilities for a Family of 4

2020 Published

Housing and Utilities for a Family of 5

San Juan County Colorado 1,509 1,772 1,867 2,082 2,115 San Miguel County Colorado 2,029 2,383 2,511 2,800 2,845 Sedgwick County Colorado 1,022 1,200 1,265 1,410 1,433 Summit County Colorado 1,908 2,241 2,361 2,633 2,675 Teller County Colorado 1,539 1,808 1,905 2,124 2,158 Washington County Colorado 1,293 1,518 1,600 1,784 1,813 Weld County Colorado 1,613 1,894 1,996 2,226 2,261 Yuma County Colorado 1,394 1,637 1,725 1,923 1,954 Fairfield County Connecticut 2,599 3,052 3,216 3,586 3,644 Hartford County Connecticut 1,885 2,214 2,333 2,601 2,643 Litchfield County Connecticut 1,874 2,201 2,319 2,586 2,627 Middlesex County Connecticut 2,023 2,376 2,504 2,792 2,837 New Haven County Connecticut 1,959 2,300 2,424 2,703 2,746 New London County Connecticut 1,827 2,146 2,261 2,521 2,562 Tolland County Connecticut 1,900 2,231 2,351 2,621 2,664 Windham County Connecticut 1,671 1,963 2,068 2,306 2,343 Kent County Delaware 1,504 1,767 1,862 2,076 2,110 New Castle County Delaware 1,660 1,949 2,054 2,290 2,327 Sussex County Delaware 1,479 1,737 1,830 2,040 2,073 District of Columbia District of Columbia 2,327 2,733 2,880 3,211 3,263 Alachua County Florida 1,451 1,704 1,796 2,003 2,035 Baker County Florida 1,279 1,502 1,583 1,765 1,794 Bay County Florida 1,417 1,665 1,754 1,956 1,987 Bradford County Florida 1,132 1,330 1,401 1,562 1,587 Brevard County Florida 1,381 1,622 1,709 1,906 1,936 Broward County Florida 1,780 2,091 2,203 2,456 2,496 Calhoun County Florida 1,063 1,248 1,315 1,466 1,490 Charlotte County Florida 1,332 1,565 1,649 1,839 1,868 Citrus County Florida 1,101 1,293 1,363 1,520 1,544 Clay County Florida 1,405 1,650 1,739 1,939 1,970

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2020 Allowable Living Expenses Health Care Standards

Out of Pocket

CostsUnder 65 $5665 and Older $125

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2020 Allowable Living Expenses Transportation Standards

Public TransportationNational $224

Ownership Costs One Car Two Cars

National $521 $1,042

One Car Two CarsNortheast Region $242 $484 Boston $221 $442 New York $319 $638 Philadelphia $282 $564

Midwest Region $188 $376 Chicago $188 $376 Cleveland $188 $376 Detroit $314 $628 Minneapolis-St. Paul $178 $356 St. Louis $174 $348

South Region $193 $386 Atlanta $231 $462 Baltimore $233 $466 Dallas-Ft. Worth $289 $578 Houston $259 $518 Miami $286 $572 Tampa $213 $426 Washington, D.C. $232 $464

West Region $209 $418 Anchorage $162 $324 Denver $217 $434 Honolulu $178 $356 Los Angeles $254 $508 Phoenix $225 $450 San Diego $230 $460 San Francisco $231 $462 Seattle $250 $500

Operating Costs

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Allowable Living Expenses.pdf2020 ALE HousingNational Standards_ Food, Clothing and Other Items _ Internal Revenue Service.pdf2020 National Standards

out-of-pocket_health_care.pdf2020 Health Care

transportation_standards.pdfTransportation Standards 2020