Trustees of Dennis Pines Condominium Trust of Dennis v. Patten et al

OCR transcription for search; preserved printed pages are authoritative

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EXHIBIT E
AUTHENTICATED U.S. GOVERNMENT INFORMATION GPO

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Form 1040 (2013) PATTEN | =si(atkelUmdr Page 4
38 Amount ri line 37 (adjusted gross income). wean wee ae 38 28,337
Tax and Check You were born before January 2, 1949, [] Blind. "etn boven See iad
Credits (c Cl } [ities
= Spouse was:born before January 2, 1949, ] Blind checked P 39a eae
hecho dal | b_ If your spouse itemizes on a separate return or you were a dual-status alien, check here. . > 39b We see
for— _40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40 8,950
- People who 41 Subtract line 40 from line 38 . 44 19,387
hab 42 Exemptions. If line 38 is $150,000 or less, multigly $3, 900 by the sai on ine 6d, Otherwise, see instructions . 42 3,900
st eral 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . 43 15,487
claimed as a 44 Tax (see instructions). Check if any from: Form(s) 8814 b Form 4972 44 1,684
ag a, 45 Alternative minimum tax (see instructions). Attach Form 6251 ‘ 45
instructions. 46 Add lines 44 and 45 ’ . . & of , Lae 1,688
* All others: 47 Foreign tax credit. Attach Form 1116 § if reegiieed: us 8 47 BHty
Single or 48 Credit for child and dependent care expenses. Attach Form 2441 48 ;
pelo 49 Education credits from Form 8863, line 19 49 1,684
$6,100 50 Retirement savings contributions credit. Attach Form 8880 50
aco 51 Child tax credit. Attach Schedule 8812, if required . 51
pod 52 Residential energy credits. Attach Form 5695 . 52
a 53 Other credits from Form: a C] 3800 b [J 8801 ¢ Oo. 53
as 54 Add lines 47 through 53. These are your total credits . 1,684
: 55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- < fe)
56 Self-employment tax. Attach Schedule SE a mooys ian oon celcons &
Other 57 Unreported social security and Medicare tax from Form: a [] 4137 b CJ 8919.
Taxes 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
59a Household employment taxes from Schedule H. sed
b First-time homebuyer credit repayment. Attach Form 5405 if re sired < &
60 Taxesfrom: a Form 8959 b Form 8960 c Instructions; enter ooddel )
61___Add lines 55 through 60. This is your total tax . a > fe)
Payments 62 Federal income tax withheld from Forms W-2 and 1099 62
63 2013 estimated tax payments and amount applied from 2012 return . 63
rise have e 64a Earned income credit (EIC) . em ow STEN a a de S4a
qualifying b Nontaxable combat pay election . | 64b | | Pay
enia, attach | 65 Additional child tax credit. Attach Schedule 8812. 65
66 American opportunity credit from Form 8863, line 8 66 5
67 Reserved. 67 | Hee kote a gee
68 Amount paid with request tor extension to ofile 68
69 Excess social security and tier 1 RRTA tax withheld . 69
70 Credit for federal tax on fuels. Attach Form 4136. . 70
71 GredtsfromForm a[_]2439 b [Bl] newer c{_] 8885 d in 11
72__ Add lines 62, 63, 64a, and 65 through 71. These are your total payments . ‘ o 0
Refund 73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid.
74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here. ee =
> b Routing number > c Type: Checking [J Savings =
Direct deposit? :
Account number om
instructions,
75 Amount of line 73 you want applied to your 2014 estimated tax . > | 75 | |
Amount 76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions . ae 2
You Owe 77___Estimated tax penalty (see instructions) | 77 | | Lise 1

ird Party

Do you want to allow another person to discuss this return with the IRS (see instructions)?

Yes. Complete below.

Plies

Designee's Phone Personal identification
Sign Under penalties of perjury, | deciare that! have examined this return and accompanying schedules and statements, and to the best of my knowledge and
Here belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
. Your signature Date Your occupation Daytime phone number
Joint return? See
instructions.
Keep a copy for foal F ‘ : "4 ;
Kitab Spouse's signature. if a joint return, both must sign. Date Spouse's occupation ihe IRS sent you an Identity Protection
here (see inst.) i
Paid Print'Type preparer's name Preparer's signature Date Check if
Peter D. Arnold, CPA Peter D. Arnold, CPA 3/19/2019 _| self-employed

aegsied Firms name > Peter D. Amoid. CP

Firm's EIN b> Fs

Phone no,

Form 1040 (2013)

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097
Department of the Treasury Notice |
nternal Revenue Service Tax Year 2013
IRS P.0. Box 480 Notice date June 17, 2024
- Holtsville, NY 11742-0480 - Taxpayer |D number (x
mh To contact us | al
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Annual reminder of balance due taxes for tax year 2013 NG \
Amount due: $772.77
We're required to send you this annua Billing Summary
reminder explaining the amount you still owe seer ee cpg
for your 2013 (Form 1040) taxes. Amount you owe : $7]
Amount due by June 27, 2024 $77

if you are already working with us to address
the amount you owe, you have an installment
agreement, or we notified you that we
suspended enforced collection on your account
you don't need to do anything

To prevent interest and applicable penalties
from continuing to increase, pay the amount
due by June 27, 2024

Continued on t

Notice CP71C

CP Aric
Po Notice date June 17, 2024
IRS Taxpayer ID number i
Make your check or money order p

al Baer Riss Rabe ee | y payable to the United States Treasury.

Write your taxpayer identification number QE the tax year (2013), «
Payment

the form number (1040) on your payment and any correspondence.

Amount due by June 27, 2024 $772.:

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Notice CP7IC

Tax Year 2013 ee
Notice date 1

Taxpayer ID number ———
Page 2 of 3 29H

What you need to do immediately

If you agree with the amount due and you're not working with an IRS

representative

e Pay the amount due of $772.77 by June 27, 2024, to prevent interest and applicabl
penalties from continuing to increase.

Pay online or mail a check or money order with the attached payment stub. You car
pay online now at www.irs.gov/payments.

If we notified you that we suspended enforced collection on your account because it

would create a financial hardship (meaning you would be unable to pay basic

reasonable living expenses if we levied) and your financial situation has not changed,

you don’t need to do anything.

If you disagree with the amount due

Call us at 800-829-3903 to review your account with a representative. Be sure to have

your account information available when you call.

We'll assume you agree with the information in this notice if we don’t hear from you.

What you need to know

Denial or revocation of United States Passport:

On December 4, 2015, as part of the Fixing America’s Surface Transportation (FAST)
Act, Congress enacted Section 7345 of the Internal Revenue Code (IRC), which require
the Interna! Revenue Service to notify the State Department of taxpayers certified as
owing a seriously delinquent tax debt. The FAST Act generally prohibits the State
Department from issuing or renewing a passport to a taxpayer with seriously
delinquent tax debt.

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Notice cP7iC
Tax Year 2013
Noticedate June 17, 2024
Taxpayer ID number
Page3of3 §§§ 2H

What you need to know — continued

3

013971

Denial or revocation of United States Passport — continued

Seriously delinquent tax debt means an unpaid, legally enforceable federal tax debt of
an individual totaling more than $62,000 that has been assessed and for which a
Notice of Federal Tax lien has been filed and all administrative remedies under IRC
Section 6320 have lapsed or been exhausted, or a levy has been issued. If you are
individually liable for tax debt (including penalties and interest) totaling more than
$62,000 and you do not pay the amount you owe or make alternate arrangements to
pay, we may notify the State Department that your tax debt is seriously delinquent. The
State Department generally will not issue or renew a passport to you after we make
this notification. |f you currently have a valid passport, the State Department may
revoke your passport or limit your ability to travel outside the United States. Additional
information on passport certification is available at www.irs.gov/passports.

Payment options

Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or the IRS2Go
mobile app for all IRS payment options.

if you plan to mail a payment, consider the electronic options at IRS.gov/payments first.
It's free to pay from a bank account (Direct Pay) or the Electronic Federal Tax Payment
System (EFTPS). You can also schedule payments and receive email notifications.

If you pay by check, money order, or cashier's check, make sure it’s payable to the U.S.
Treasury.

Can't pay it all now?

¢ Apply for a payment plan (installment agreement) at IRS.gov/OPA

* Consider an offer in compromise at IRS.gov/OIC

¢ Request a temporary collection delay at IRS.gow/tempcollectiondelay

To view the amount you owe and your payment history visit IRS.gov/account.

lf we don’t hear from you

Pay $772.77 by June 27, 2024, to avoid interest and any applicable penalty charges.

If you don’t pay the amount due or call us to make payment arrangements, we will
continue to send you annual reminder notices of your balance due until the statute of
limitations for collection expires.

When you do not pay your tax debt, a federal tax lien arises as a claim against all your
property. If you don’t pay the amount due immediately or make payment
arrangements, we can file a Notice of Federal Tax Lien (NFTL) publicly establishing our
priority with your creditors and we may levy (subject to any applicable Collection Due
Process rights). If we file the NFTL, it may be difficult to sell or borrow against your
property. The NFTL may also appear on your credit report.

Additional information

e Visit www. irs.gowcp7 IC

* For tax forms, instructions, and publications, visit www. irs.gov/forms-pubs or call
800-TAX-FORM (800-829-3676).

* You can contact us by mail at the address at the top of the first page of this notice.
Be sure to include your taxpayer identification number and the tax year and form
number you are writing about.

¢ Keep this notice for your records.

If you need assistance, please don't hesitate to contact us.

oro. Postal Service CERTIFIED MAIL® RECEIPT
Domestic Mail Only
For delivery information, visit our website at www.usps.com Holtsviller NY 11742
A
EAST DENNIS
Certified Mail Fee $4.85 $
$4.
Extra Services & Fees (check box, add fee is appropriate) -Return Receipt (hardcopy) $
Return Receipt (electronic)
S
$1.00
Postmark Here
Adult Signature Required
$
$1.00
Adult Signature Restricted Deilvery $
Postage
$0.73
$
Total Postage and Fees $9.68 $
USPS
Sent To
DEPARMent of Treasury (In) Street and Apt. No., or PO Box No. PO BOX 480 City, State, ZIP+45. Boltsville, NY. 11742-0480 PS Form 3800, April 2015 PSN 7530-02-000-9047
See Reverse for Instructions
SENDER: COMPLETE THIS SECTION
Complete items 1, 2 and 3.
Print your name and address on the reverse so that we can return the card to you.
Attach this card to the back of the mailpiece, or on the front if space permits.
1. Article Addressed to:
DEPARTMENT of TREASURY INTERNAL REVENUE SERVICE Po BOX 480 Holtsville, NY 11742-0480
9590 9402 8523 3186 9435 29
2. Article Number (Transfer from service label) 7021 2720 0002 5114 1210
Insured Mail Restricted Delivery (over $500)
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First-Class Mail Postage & Fees Pa USPS Permit No. G-10
9590 9402 8523 3186 9435 29
United States Postal Service
· Sender: Please print your name, address, and ZIP+4° in this box"
D.
PATTEN
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COMPLETE THIS SECTION ON DELIVERY
A. Signature
X
Agent Address
B. Received by (Printed Name)
C. Date of Delive
D. Is delivery address different from item? Yes DI NO If YES|enter delivery address below:
AUG - 5 2024
BROOKHAVEN IRS HOLTSVILLE NY:
3. Service Type
Priority Mail Expr
Adult Signature Adult Signature Restricted Delivery
Registered Mail"e
Registered Mail @tri Delivery
Certified Mail®
Certified Mail Restricted Delivery
Signature ConfimDio
Collect on Delivery
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$9.68
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$4.10
$4.85
$0.73
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01:55 PM
Product
08/02/2024
Trucking #:
Retur: Receipt
Tracking #:
Mon 08/05/2024
Estimated Delivery Date
Weight: 0 lb 0.40 oz
Holtsville, NY 11742
1
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(800)275-8777
1600 MAIN ST
EAST DENNIS
POSTAL SERVICE.
UNITED STATES
Mand Total :
Receipt #: 015995
Transaction #: 276
Approval #: 698331
Account #: XXXXXXXXXXXX3337
Card Name: MasterCard
Debit Card Remit
Total
Letter
First-Class Mail@
9590 9402 8523 3186 9435 29
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Price
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EAST DENNIS, MA 02641-9800
AUG - 2 2024
NA, 02641
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08/02/2024
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PS Form 3811, July 2020 PSN 7530-02-000-9053
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004350

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Department ofthe Treasury
Internal Revenue Service N

otice name LT26
IRS ACS Support - STOP 4-Q26.144 Notice date 01/14/2025
PO Box 8247 Case reference

Philadelphia, PA 19101-8247 number

004350 .642084.378571.23588 1 AB 0.593 542 number

Ma a TUK
EDWARD T PATTEN

Taxpayer ID |

New quick, easy, and secure online
information.

Visit IRS.govw/It26 to learn more and avoid
lost time on the phone.

A Please file your missing returns.

Page 1 of 2

We're trying to collect unfiled returns from you. We sent previous notices asking for your tax returns for the period listed below. However, we stil

haven't received any response

What you need to do immediately if you aren't currently working with us:

¢ File your missing returns by January 24, 2025.
Mail in your tax returns and supporting documents to the address in this letter.
If you can’t file by January 24, 2025, see “IRS Help” section for more information.
* Pay as much of your balance as you can now:
Visit IRS.gov/payments to resolve any balances.
* If you don't believe you have to file or already filed a return:
Call to speak with an IRS representative and explain your situation.
* For more information about your account:
Visit IRS.gov/account or scan the code to log into your account.

Scan here to login to your onlir
account

Learn more and avoid waiting on the phone by visiting IRS.gov/It26. If you can’t find what you need online
information.

, See “IRS Help” section for more

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Notice: L126 Notice date: 01/14/2025 Ti i Page 2 of 2
Summary of missing tax returns i
Tax period ending Form number Name of return
12/31/2020 i 1040 US INDIVIDUAL INCOME TAX RETURN

If we don't hear from you

If we don't receive your return by January 24, 2025, interest will increase, and
additional penalties may apply. You may also be charged with fines and criminal
penalties for refusing to comply with the law

We may also determine your tax for you. This means you may not receive certain
deductions or credits that you would otherwise receive if you filed your own return.

IRS help

If you can't find what you need online or need assistance, you can call the IRS at 833-
282-7220. Find tax forms or publications by visiting IRS.gow/forms.

You can contact us by mail at the following address. Be sure to include your taxpayer
identification number, tax year and the form number you are writing about.

internal Revenue Service

ACS Support - STOP 4-Q26.144
PO Box 8247

Philadelphia, PA 19101-8247

Taxpayer rights and
sources for assistance

Scan here to view the
Taxpayer Advocate website

The internal Revenue Code (IRC) gives taxpayers specific rights. The Taxpayer Bill of
Rights groups these into 10 fundamental rights. See IRC Section 7803(a)(3). IRS
employees are responsible for being familiar with and following these rights. For
additional information about your taxpayer rights, please see Publication 1, Your Rights
as @ Jaxpayer, or visit IRS.gov/taxpayer-bill-of-rights.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS
that helps taxpayers and protects taxpayers’ rights. TAS can offer you help if your tax
problem is causing a financial difficulty, you've tried but have been unable to resolve
your issue with the IRS, or you believe an IRS system, process, or procedure isn’t
working as it should. If you qualify for TAS assistance, which is always free, TAS will do
everything possible to help you. To learn more, visit TaxpayerAdvocate.IRS.gov or
call 877-777-4778.

Tax professionals who are independent from the IRS may be able to help you.

Low Income Taxpayer Clinics (LITCs) can represent low-income persons before the IRS
or in court. LITCs can also help persons who speak English as a second language. Any
services provided by an LITC must be for free or a small fee. To find an LITC near you:

* Go to TaxpayerAdvocate.IRS.gov/litcmap;

© Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at
IRS.gov/forms; or

¢ Cail the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134.

State bar associations, state or local society of accountants or enrolled agents, or other
nonprofit tax professional organizations may also be able to provide referrals.