HomeMy Public PortalAbout2019-39 Approving payment to the Internal Revenue Service for tax assessmentsRESOLUTION NO. 2019.39
A RESOLUTION OF THE VILLAGE COI]NCIL OF THE
VILLAGE OF KEY BISCAYNE, FLORIDA, APPROVING
PAYMENT TO THE INTERNAL REVENUE SERVICE FOR
TAX ASSESSMENTS; PROVIDING FOR
AUTHORIZATION; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the Internal Revenue Service ("IRS") conducted an examination of the
Village of Key Biscayne's ("Village") records for the tax years ending December 31, 2015
through December 3I,2017; and
\üHEREAS, the IRS' examination resulted in a tax assessment being imposed against the
Village;and
WHEREAS, the Village has worked with the IRS and negotiated the assessment owed from
$91,098.33 to $34,153.76; and
WHEREAS, the Village Manager recommends paying the IRS assessment in the amount
of $34,1 53.76 (the "Assessment"), as shown on Exhibit "4" attached hereto; and
\ryHEREAS, the IRS requires the Village to sign and return the forms attached hereto as
Exhibit "8" ("Forms") to confirm agreement to pay the Assessment; and
WHEREAS, the Village Council has considered the results of the IRS examination and the
negotiated Assessment and desires to approve payment to the IRS for the Assessment in the
amount of $34, I 53.7 6 and authorize the Village Manager to execute the required Forms; and
\üHEREAS, the Village Council finds that this Resolution is in the best interest and
welfare of the citizens of the Village.
NO\ry, THEREFOREO BE IT RESOLVED BY THE VILLAGE COUNCIL OF
THE VILLAGE OF KEY BISCAYNE, FLORIDA AS FOLLOWS:
Page 1 of2
Section 1. Recitals. That each of the above-stated recitals are hereby adopted,
confirmed, and incorporated herein.
Section 2. Apnroval. That the Village Council approves payment to the IRS for the
Assessment in the amount of $34, 1 53.76.
Section 3. Authorization. That the Village Council hereby authorizes the Village
Manager to execute the Forms attached hereto as Exhibit "B," subject to approval by the Village
Attorney as to form, content and legal sufficiency, and to take any action which is reasonably
necessary to implement the intent and purpose of this Resolution.
Section 4.Effective Date. That this Resolution shall be effective immediately upon
adoption.
PASSED and ADOPTED this l lth day of June, 2019.
W. DAVEY
YOR
A
MEDINA, C
GE CLERK
APPROVED AS TO FORM AND LEGAL SUFFICIENCY
VILLAGE ATTORNEY
Page 2 of 2
EXHIBIT ''A''
IMARCUM
ACCOUNTANTS ¡ A[)VIS()RS
June 4,2019
Andrea Agha, Village Manager
Village of Key Biscayne
88 West Mclntyre Street
Key Biscayne, FL 33149
RE: Intemal Revenue Exam
Dear Andrea,
As requested, I am providing a summary of the results from the lnternal Revenue Service
("[RS") Examination. The IRS examination was initially for the tax year ending December 31,
2015 however was expanded through December 31,2017. This is common when the same
charges span over several years.
At the time that Marcum was engaged to work with the Village of Key Biscayne, the agent had
completed his fieldwork and provided the tax assessment. Below is a summary of his initial
determination and tax due. The detail of these amounts are included in Attachment A. In
addition, a detail explanation of the changes are included in Attachment B
r Reclassified Worker - lndividuals that were issued a 1099 for their services and were
deemed by the IRS to be employees
2015 -925,094.37
2016 - $23,106.50
2017 - 922,193.56
o Wage Income to be reported for a take home vehicle for employee
2015 -9t,402.87
o Reclassified worker - Stormwater Consultant - Individual was a 1099 worker in 2015,
and later reclassified as a W-2 employee by the Village. There was no changes in the
duties and responsibilities of this employee.
2015 -fi4,498.29
o Term Life lnsurance - Income to be included in employees' wages for Life Insurance
provided over $50,000
2015 - s9,712.12
o No W-9 provided - payments issued to vendors with no 1099 issued and no W-9 provided
by vendors.
2015 - ,090.62
Total Initial Assessment $9 1,098.33
MARCT,h/GROUP
MEMBER
M
il¡rcum rl.r . 450 East Las 0las Boufevard r 9th Floor . Fort Laudefdale, Flofida 33301 r Ptronr 954.320.8000 r Fa¡ 954.320.S001 . ;lLmtGumllp.cOm
After further discussions, correspondence and providing additional information to the IRS agent,
Marcum was able to negotiate the following balances.
¡ Reclassified Worker - Individuals that were issued a 1099 for their services and were
deemed by the IRS to be employees
2017 - $13,.,$49.86
o Income to be reported for atake home vehicle for employee
sl,402.87
o Reclassified worker - Stormwater Consultant - Individual rryas a 1099 worker in 2015
that became a W-2 employee in a later year and had the same job duties
v,498.29
o Term Life lnsurance - lrlVages income to be reported for Life lnsurance provided over
$50,000
s9,712.12
o No W-9 provided - payments issued with no 1099 and no W-9 provided
$5,090.62
Total Initial Assessment $34,153.76
As noted above, the agent only included one year (2017) for the assessment for reclassified
workers. Also, inforrration provided reduced the assessment forthe bookkeepers income.
Please note no interest or penalties as communicated by the agent will be accessed (Attachment
c).
The forms included in Attachment D, if agreed upon should be signed and returned to the IRS to
confirm agreement for the additional ta¡c due.
Sincerely,
àr\o\itù.[,$\
Jana K. Aristizabal, CPA
Partner
EXHIBIT B
OSlLT|?OL9 l:54.:rO P!{ -O5O0 IRS ATTACHMENT D
Agreement to Assessment and Collection
of Add¡tional Tax and Acceptance of Overassessment
lE pfornerrr f¡x ¡l4¡FûFnA rft SoÞr þ rflc TAtt;
tÍa¡lor Ctsttffitt or $ctfo¡ å1O t¡¡r¡c I5t ¿t¡lrÍusscd l¡ ûÈ Errol
Taxpyer(s) nanr
$llage ofKeyBiscayræ
Address of taxpayer(s) ØunDr, ¡faefl
EEVestMct¡rtye Sùeet
Arl¡usür¡nt þ Tax, Crcdlts rtd Prndüc
Tax Fsriod
Ended
PACE 4 OF 4
l2-31-20t5 $0.00
Total s0.00
I consent to the imÍtediãb assesvnent Sncreaso in Ex and penafr¡es and/or decrsse in credits) and the colledion of any sudr
amount$ ln addition, I acæpt any werassessment (decrease in ta¡r and penalties andor increasc in crcdils) sho¡n abwe. I also agrec
b any inÞrest æ pn¡r¡ided by law.
Dù
Her€
Dat¿
Sign
Slgn
hêllcËhd by klãrd
Rc¡gruc Scnicc
SSN/EIN
65-02918u
ZIP code
33t49
Pernlty
Date
llere
9gn
Here
By
flol.:
lf you consrnt to fìc rssæsnant of he ammts sì*n ¡n tHs qgfrorrãrt, yq¡r dgnü.B! vi[ opcüe (rJr aqu¡üncnl to yu¡r rccd¡nt Your cdì3cnl wlll
nd pranat 5l llqfl f[lg r dtim lc Ëfund (allr ydr htt/t prirt hr hx) I you lohr Þ¡¡cr¡ ycr¡ Err üüllcd to a rú¡nd. lt will nd trlvwt us førl l¡tsr
dctrrm¡n¡ng, if necessqry, ürat yfll ilo rddüoml to{; nt c¡dend hc ümc prûylrÞd by lav fu ciüFr rcfiql.
Tlts êxa¡rinel¡Ûl €f lg¡r emdoymcnttax frturñ.s relþd€d on tÉ lgnemetdd n(. indudc ¡n €x6rinst¡al hrrîCoymúthr tr¡rposes of eñ!ôú
anyhdvldueF shd¡ts bÊüed€d es erndoyles.
Uûro tlurt Sgn
lf you aro making lh¡s sgræment fur a paltncr$ip. all partrers nrrl s¡gn. H*!rlrr, ørc partrrr rnay s'gn with appreriatü cvidcncË ot culhqizdirn to
Êd ü thc plrlncr$ip.
Fqa cøpcilifi. rnlcrüìc n¡m? of lhe capsrf¡m fraloìrcd bythg Sgrtat¡rr and tiüç ofthe oilics(s) ¡u$qi¿cdtoigt.
Fcr an agcnt a rlorney acling under a porcr cf anom€y, r poyeçr d dtsngy rrt* be sent vrilh his frn¡ it nct plwixdy filed with us.
E¡IB/A
Cly/Touør
I(cyBisca¡a
æ
Ft
Retum Fwm
Nunüer
Kind of Tax and lntemal
Revenue Code Section Arnount of Tax Ceditlnsea*
(Dø'ir,æ)
945 3a06 $5,090.62
s5,090.62
Ti[e
Ta¡ Feri¡d
Ended
ltlctr¡o: Ab¡hr¡qrt a¡munt untu IRC 340{dl and/br IRC 3f 0{fX3} - Scc cxphnatlon on Form {8S
Crêditbr
AbaÞnænt
Ret¡m Form
Numbc¡lRCCode Cßditfor
Ababrnant
Tu FErif
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Rcû¡m Form
Numbcr IRC Code
Fqm GGr. rùæf 7) CrtdogNuírbcr524t72 pr¡b¡a$.no.l¡!.Ow fhpùtncntclfteTr?ts¡ry-lnt.mJRü¡nut3ùvlcro
D/B'A
Cilyllown
KeyBisceyne
S[els
FL
OS/LT/ZOL9 l:54:lO Pll -0500 InS ATTACHMENT D
Agreement to Assessment and Collec,tion
of Add¡tional Tax and Acceptanoe of Overassessment
(Êrp,,ordr',t'¡t(/l4t rarrü r5tSr¡Ðclb rRC 7¿T8
Worþ?Cl'cg,rf,c.doa or$ctt, $O ft'lræ tbttdrlE rt fr ûb Erüt,
Taxpayer(s) nanæ
Vitl¡ge ofKeyBiscape
Address of taxpayer(s) frr&nþ, staaf
88 WestMclntyl! Stoet
Adjusùrrntto Tax, Grcüts nd Pcn¡lti¡¡
Tax trarbd
Ended
PAGE 3 OF 4
D-cruoivd by hlrnrl
Rærr¡Scnicc
sslìl/ElN
65{2918r I
ãPcde
33149
trEfta1ty
¡2-31-2015 $0.00
Total $0.00
I consent to üe imrnediatg assæsment $ncrease in tax and penaltiæ and/or decrease in credits) and the colþdion of any such
amounts. ln addition, I acccpt any orerasoessnent (dccrease in tax and penaltþs andrbr increase in crcdits) shown abane. I alæ agree
b any interestas provided by law.
He
Hü¡
Ode
ttign
Sign
Here
Sign
Here
Date
lloar¡
lf )tou consent lo ü!ê rssessment cf trc tmûnls $oün h th¡s ¡gr!ın('lt. yq¡r rtgnaluru win apcrlto c¡radlurûncntlo ycüriccq¡nt. Yorr ccrs¡nt will
n<f pruv€nt yct ñoñt filhg e claím fo rei¡nd faficryou hæ; paid hc ta) if yon labr bdicre ¡reu wË ãtltl.d to r rrñ¡nd. lt will noa prsv€nt us for¡ lster
(Hcmining,. if ncceelity, lh.t yor¡ ile adflidld tu; nc cxtcnd ftç tlrrË provided Fy ¡il fu¡ ci$rer adiqr.
Thc txgnindiqt dl'q¡r gndoymant l.x rot¡ms agr¡ledecl on Sis agrrÍr.nt dd nd¡ndudo sn cxalrtn.lbn t amdoynrttt¡x purposês of whcfiar
úy indúdr¡Eþ *la¡H bc tcaûcd as rrÐlsylG.
*ro tust Sgn
lf ¡ou arc making this rgrcarcnt fur r paüashþ all prdncr rr¡g s¡ga. HrevÊr, drc ps¡tncr may s¡ln wih apprûpridc rürlcocc of euthorl¿stk2n to
ect kthe pannüship-
F(r I carpcal¡cfl, cnt€rtie ntms (fthc crpqal¡dr ÊllorEd bylheSgnrfi¡]E and tiüc dtñc oñtc?(s}aufidlecdto s¡gn.
Fû sn agcnt c anomey ðcting undÉr r poncr d ¡tlomey, a porcl of tttrmc'y Íut bç ¡c¡rt wilh his fcfrn if nd pmdou*y f lcd wÊh us-
By
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I
I
Return Frm
Number
Kind of Tax and lnÞnÞl
Rwenue Code Sec{bn AmountofTax Crcdit lncrcase
(Þøeasel
94t 3rot,tlu,3ût $r5,6t3.28
st5,613.28
Title
Ta,r FErþd
Ended
ll¡mo: Abûrnmt amount undr IRC 3¡104d) andlor lRc 3f 0q0(31 . Sc cxfinatlon on Form 4Gt
Çæditfor
AbaÞrent
Reü¡m Fam
Number IRC Coda Çrcditfor
Abaiement
Tar Ferþd
Ended
Rert¡m Form
Number IRC Code
Fam (Rov. I G20t 7) Caidog fturür 5241 Z publlrfi .no-ill.gror Dcpiilmant d h? Trc¡i¡ry - lntrmJ Rr¡rn¡¡ tl¡¡vlc¡
O6/OL/2O19 3:16:OB Pt{ -O5OO IRS PAGE 3 OF 4
ATTACHMENT D
oeparbn€nt of thc Treasury- lntemsl Rcì/enue Seruice
Closing Agreement On Final Determinat¡on Covering Specific
Matþ¡s Regarding Worker Classification
Under section 7121 of the lntemal Rerrenue Code f'lRC'), Villaç of Key Biscayne, 88 West Mclntyre Street, Key
Biscayne, FL 33149, Taxpayer ldentification Number 65-0291811, ftaxpaye/) and the Commissioner of lnternal Revenue
("Commissione/') nake the following closing agreement:
WHEREAS, there is a dispute between tte parties as to whether certain workers classified by taxpayer as camertr
operators, sports directors and a plumbirB inspector are independent contactors or employees of taxpayerfor
purposes of federal income tax withholding, Federal lmu¡:ance Contribr.¡tions Act (FICA) and Federal Unemployment
Tax Act (FU[A) taxes ('federal employment tax') ;
WHEREAS, the ta<payer is presently ûeating the camera operators, sports directors and a plumbing inspector as
i ndependent contractors;
WHEREAS, the taxpayer lns timely filed Forms 1099 for each of its camena operators, sports directors and a
plumbing inspector for all applicable periods from January 1 ,2A17 through December 31, 2017, in accordance with
the provisions of paragraph 3.02 of Rev. Proç. 85-18, 1985'1 C.B. 518, and Rev. Rul. 81-224, 1981-2 C.B. 197; and
VW{EREAS, the parties wish to resolve this disprfe for all camera opêrators, sports directors and a plum[ing inspector
engaged by the taxpayer on or after January 1, 2015
NOW lT lS HEREBY DETERi¡üNED AND AGREED for federal employment tax purposes that:
(1) TfE lntemal Revenue Service will assess and the taxpayer will pay the following amounts to tlre United States
Govemment in fult disctarge of any fedenal employment tax liability it nay owe for tle periods shown below resulting
direcüy or irdirectly from its failure to pay and/or withhold federal income tax FICA or FUTA taxes on the paynents
to its camera operators, sports directors and a plumbing inspector :
Period
Arnount to be Assessed
Penalties
2Aú $0.00
(2) The lnternal Revenue Service will not disturb Þxpaye/s classification of such cameft¡ operators, sports direotors and
a plumbing ¡nspector for federal employrnent t¿¡x purposes for any period from January 1, 2015 through Jure 30,
2019.
(3) Beginning July 1, 2019, and for all periods thereafrer, carnera operators, sports directors and a plumbing inspector
and persons performing equivalent duties regardless of taxpaye/s job titles will be treated as empoyees for all federal
employment tax purposes.
ro'm 14191
(tvlay 2013)
Type ofTax
Tax
FICA a¡d kno¡ne Ta¡<$10,464.08
Catalog Numbcr 62648W 'å,ww.irs.gov ram 14.{91 (t2013)
O5/OLl?Ol9 3:16;08 ptt -0500 IRS PAGE 4 OF 11
ATTACHMENT D
Page 2
Gloeing Agreement Wltlr Mlhge of Kay Biscayne
(4) The taxpayer waives any riglrt it rnay have to claim relief under section 530 of tlre Revenue Act of 1978.
(5) IRC Section 6205 shall applyto the amounts contained in paragraph (1) above, except FUTA tac
This agreement is final and conclusive orcept:
(1) the matter it relates to may be reopened in the event of fiau4 malfeasance, or misrepresenhtion of material hcts;
(2) it is subiect to the lnternal Revenue Code sections that o<pressly provide that effect be given to their provisions
(including any stated exception fur Code section 7122) notwithstanding any other law or rule of law; and
(3) if it relates to a hx period ending after the date of tris agreemen[ it is subject to any law, enacted afrer the
agreernent date, that applies to the tax period.
By signing, the above prties certify hat they have read and agreed to the tern"s of this docr.¡ment.
Taxpayer
ïaxpayername VillageofKeyBiscayne
By Date signed
TiUe
Taxpayets ReprgsenÞt¡ì,e
By Date signed
Commissioner of lnèrnal Revenue
By Date sþned
Title
Catalog Nunúer 62648W w*r.irs.gor røm 14491 (5?oi3)
Oı/L?/?OLS l:51:10 Pll -O50O IBS
ATTACHMENT D
Agrucmcnt to Asrc¡¡lmlrt rnd Gollcction of
Additionrl Trr rnd Asc.p¡nco of (læn¡¡c¡¡mcnt
crt¡tr.ra tllr¡it¡* 3F ¡ æ tq
lupfis) nmr
Villrgc oflGyBircryne
Æón¡ d ùEprfrt(¡) frn:, ¡¡*
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PAOE 2 OF T
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Fa,itd by hr. I mdrrllttltHÐrit*¡ üt¡gu¡r*, I urrdvi¡thr ¡ffiËon --¡nrttptffid; ¡c*m f$g)
rrd 6213(e) of ün lñXüJ Ræün CoÒ d tü.
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lf you con$nt Þ tho r¡¡rrnt ol lhr rru¡ü¡ rhorn in fÈ ¡rrann( ¡ur i¡rüm rrtl spr.lb anr Ílllttni Þ tow m¡ntYot¡rcoultlrinotptwcttyou funnhg rdri¡Ërldr¡ad Ëû¡ryor¡ hroprilthcbr) ittou br l*rr¡ouerlcnùr¿t¡
0li¡nd. lt rrill not pfli,üt t¡¡ fttottt lF dfmini¡, if rlcrry, Ürt you m eddlfxnl A; rta cr¡n¿ ür. üm prrihd by hr ftn
Cüürclion.
wlr n¡f t.|[
I you err nÚüg ütb ¡¡*r*Ër e pltrJrip, rfl perlrr¡ rnd {n. l{oilü. oil FrÙr.r rry ¡ût ñü rmrppiÞ rvklm dr¡ütdi¡f¡n Þ d fr th. Fô:?$¡p.
Fa e orpordirn, ortr lio nrm of ürc ooeodin *rnd bV tåc ¡i¡nrt¡p ¡nd üt d üc ña(S rrürøind b ri¡r.
For rn egc* ot ünçy üilìe undcr r ponr of &nry, e ponr d tcny mcú b. srnt uih üas hnn I rü prwinrly llbO r¡ür r¡s.
hm: åttfit mcrt nl'nG't@@î !0üü0rnG iltlfiFl'" Çrr s¡f¡Ucr^oû.Fcmù ã
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ATTACHMENT Dtqf-Íe-?g,|g t4?97 ¡RS Pst_7?24488646 P ø3
DtFtnsrt dfÞ Ttnry - ffi Rcçtt¡ Soni¡
Glocing Agraemcnt On FÍnal Debrmlnaüon Cowring Speclf,c
tatters Regerdl ng Walter C lasslllcatlon
Under ¡ac{þn 7121 oû trc lnÞrnel Reronue Coda ('lRC'). Villâgro of l(.y Biscayno, Et West irclntyrB S?eet , Kry
Blscayne, FL 3iì149. Taxpayer ldenüñcation Nrrnbcr Ë0291E1 l, (trprytr') and üre Cornmlssi,oncr of lnternal Rewnuc
('Cor¡mlss'or¡ef') make thc fullorfuq cloring âgtrcament
IUIIEREAS, there is a dlspr¡tr betr¡v¡an tho p¡rdês ås b whrüc certain ¡tmrltcfr clasdfied by ta¡(pays as Wlaç
Accountant are hdepandqrt conffiors or cmployees of b¡papr for purposes of bdenal lncome tax wtlhholding,
Feder¡l lnsuranæ Oont¡ibulions Act (FICA) and Fedoral Uncmployment Tax Acr (R|TA) b:tes (tdcral cmdolmcnt
ü¡x'I
IIIIEREAS, he taxpa¡sr is presently baating he Vihe Accor¡ntant ss irdop€ndent conüactofs;
WHEREAS, üre tr¡payer has timdy fled Forms 1099 br esch of il¡ Village Accountantbr all applic$lE periods from
Jenuary 1,2017 ûrrough Dcccnbar3l, 2}17,in mdanos wih lhepmvirions of parag¡aph 3.02 of Rev. ProG. 8S18,
1985.1 C.8.518, ¡nd Rcv. tul.81-224108í¿ C.B. 197; ¡nd
UIIIEREAS, üo psrliss riú to re¡ohrc üris dcpuþ frr all Mllage AcoolñÞnt engÊgod by the Þ¡çay¡r oo or ebr
Januery l, 2015.
NOU' lT lS IIEREBY DËIERI|NED AllD AGREED br fed*al anptoyrnent ta¡ p¡nposes ünat
(r ) The lnbrn¡l R¿rær¡ue Servlce will aseess ütd fu b¡çiyer rill 6y he followittg amounts þ tho Unibd StaÞs
Goæmmart ln n¡ü dlsstargc of any ftdaral cnploymcnt tax l¡ability ¡t mry ore br the psriods showt belorv resulling
dl¡ec{y or hdiru{üy tom its failuto to pay and/or riürhold fêdcrd hcome tu, FICÀ. or FUTA tsxes on the paymenF
b iB Mlhgp Accomtûìt
ArpmtþbeA¡¡csd
Period PmaIiæ
r2€r-2017
(2) The lntsm¡l Revørus Senioe will not disü¡rb b¡çrye/s cla¡sfücalion of q¡ú Village Accountant fr fcdral
employmcnt tax purpæfuranypsriod from January'1,20f 5 thntugtt June 30,20f 9.
(3) Eeginning July l, 2019, rnd br all pcriods lhcrodcr, Mlþc Accountant and persons perfcrnhg cqu¡val€nt duËês
regardlcss of üexpry¡/sfob tltes will be üeaæd as employæ fur all faþrd cmployment tâx purpos€ı.
CloelnO Agnc¡¡nlt{lür VU¡ccf lûy Blcrynr
rorm 14{91
04ry2013)
TsTyEe ofTsx
94t 1¿S.78
(4) The tarpayer wCæs eñy rlgüÎt lt matf haìr6 to dalm rdicf und¡r !ælþn SflfÌ of he Rerænue Act of 1978
(5) IRC Sccüofl @05 dnll apdf b he âmounE conbhed in paragraph (l) abone, exoept R TA Þrc
Thb rgnornrt b ñil| ¡rd eonclufrr ¡Hpt
(1) üta maü6r il fllåþt þ meybê r€opcncd ln üc ovÈît of fraud, mdbas*lce, or mlsßpegdrtcl¡on of mslerbl factq
(2) tt is subjsct b thê k¡tcmal Revanuc Oods seclions frat expressly po*le that eftet be giræn ûc their provldons
(including eny stEtsd exception lbr Code seclirn 7122) mtdüstandlng ¡fiy oher law or rulc of law; and
(3) if it rêþte€ to I üex ¡lrriod endlne dbr üa datb of thb egftlement, it is subiect to arry larv, enacted afrr üre
agnÊemerû daÞ, that appllæ to the h¡r æriod.
By dgn¡ng, trG aboìrr parf¡ee cortiû ttut úr€y hew nad gnd agrood b ûc þflß of rhls doct¡ment.
Crtdog N¡ntlrfiFatìrl,wr.hB€ov Forml44fi (eærs)
ATTACHMENT DmY-18-2ø19 14:58 IRS PS-7n4ffi6 P.U
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ATTACHMENT D¡nY-1&-2A19 14!56
Taxpaye(s) nrne
Vilþc ofKcy Biscryoc
Atltl¡u of htO¡:|!(tl þnÚ,r, @
tt Wcr MclüyrÊ SEocr
IRS PSI-l'7244€€6æ P.ø2
hrrc.Hbth¡rCÈ[ll.Srrio
65429rEll
ZF oode
33t49
t'ãþ
tlÊle
Agroemont to As¡essment and Collection qf
Additional Tax and Acæptanoe of Overassessment
itr4pr* hx e*lrùln¡ qet þ nC rl?flt
Æ{urûnulbTu, Cndtlr üìd hnúha
Tex Peñod
fua{t P¡alty
lz-n-mt?
Td
I ænsEfitb the lmmediñ rsesment(imrcese in Þ¡¡¡rdpnrdüês rìrt/ordscræo ln crcdlls)zrdcolladion danyzudr a¡nor¡nb.
ln ¡ddlbn, l-rccept any ovul¡xmot (dæuc h h rnd pcnollicc ndlor incrcæ ¡n cr€dihl glmrm abon, plut orry ¡ßte¡€tptovidd by far, I unds¡t¡nd hal by i¡nhg hb agran¡cnt I rn rahrtrg the ¡caEiotþn¡ on a¡gæsnËnt pru¡Oaà in seólr 7436(d)
a¡d 62f S(al of thr htomC Fbr¡nu¡ Gort¡ of 1St6.
tÞte9l¡n
slgn
tlrtr
ÌL¡
$ltllLlr
lroh
lf y?u coñt€nt to f¡re a¡grrrt of thc arpr¡rts dnrn ln ttitl qlurrnÍt your sþúne wlll elgedlte our aûrstnent to pr¡r accounlYgrg¡qe$rill not puontytu.ûDn fling t d*nfornf¡¡rd (ílaryoutraop*-nÊtu) f ytúldcrbde,æyou alr enitüedtoa
r¡ñ¡nd. lt wlll not prwrrt uc ft¡¡t blcr dckrnhhg. lf nocary, ürat you onle adrl¡lond bt nor orgn¿ lre t¡mc for¡¿e¿ by lar br*iredloo-
Wt¡olrrrtü¡n
lf ¡nu ar m$ng tlt lgrtttlert ñr a paûrerulrþ. al portran ntli rlgn. llourglrg. mo ¡r¡rürâr ¡tty sþn rdlr epprprtñ 6¡rttürð of
auüorÞãtþn to d,brthG parür.Gñfp.
For r corpordon, lrt.l $a rirna of ür¡ ønonüon fu[anrd by ürr dgnú¡r¡ aü t¡ür d ürr drr(r) arüroriad lo ign.
For m qreil or ilomey adtng under a porycr of üñey, e ¡iler of dom€y musl be sent with ürir furm I nol proriously fld with ur.
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f,¡¡¡o; AbúrmÍt r¡nount und¡r IRC ll0{d) rndbr lRC 3f 02Ot3' - trr rrphnrtion on Fonn lttt
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Abtþment
Relum Fom
ilumber IRC Gode Crlditfr
Abrürment
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Rd¡m Fon¡
Numbsr IRCCodc
Forn (Rav.1l¡-2O17) Ct¡þgNsíüït97[F ¡r¡öñ.æ.lrrggrt h¡lnrat of tr Trrry - tttra F¡o¡rr Sl'1b