Ila~~bl,~
'~ ~ COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN COPIES OF THIS
REOUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT.
MADE BY: Pat Tinley OFFICE: County Jud
MEETING DATE: November 27, 2006 TIME PREFERRED:
SUBJECT: Receipt of responses from County Treasurer with respect to various IRS
issues as set forth in memos from County Judge to County Treasurer dated September 18,
2006, October 27, 2006 and November 2, 2006, and appropriate action concerning such
responses.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: County Judge
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in
accordance with Title 5, Chapter 551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
5:00 P.M. previous Tuesday.
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:

All Agenda Requests will be screened by the County Judge's Office to determine if adequate
information has been prepared for the Court's formal consideration and action at time of Court
Meetings. Your cooperation will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.
~~~
~' ~~
~~
THE COLiNTY COURT
ur
RFJiR COUNTY. TEkAS
MEMORANDUM
TO: Barbara Nemec, County Treasurer _
FROM: Pat Tinley, County Judge
DATE: NOVEMBER 21, 2006
Because I failed to receive the information with respect to various IRS issues as
set forth in memos dated September 18, 2006, October 27, 2006 and November
2, 2006, 1 have placed this request on the agenda for November 27, 2006
Commissioners' Court meeting. I would ask that you please be present to
provide the requested information to members of the Court.
memo 112106
BARBARA NEMEC
KERB COUNTY TREASURER
MEMORANDUM
TO: Pat Tinley, County Judge
FROM: Barbara Nemec, County Treasurer ~'
DATE: November 21, 2006
CC: Commissioners
Auditor
RE: MEMORANDUM DATED NOVEMBER 16, 2006
I received your memo dated November 16, 2006 on November 21, 2006 at
1:00 p.m. I was at a seminar last week from November 15`~ through
November 17a' and was out of the office yesterday. I have been opening mail
all morning with many interruptions and just opened your mail. I will have
your request finished by Tuesday, November 28, 2006.
=~
THE COUNTY COURT
or
KERB COUNTY. TEXAS
MEMORANDUM
TO: Barbara Nemec, County Treasurer
FROM: Pat Tinley, County Judge
DATE: NOVEMBER 16, 2006
CC: Commissioners
County Auditor
HR Director
SUBJECT: IRS Matters and my prior Memos of September 18, 2006, October
27, 2006, and November 2, 2006.
I feel that I have been very patient in awaiting response from you to my requests
as set forth in the referenced Memos.
I must insist that 1 receive written responses from you not later than noon on
November 21, 2006, to all questions and requests as set forth in such Memos.
For your convenience copies of such Memos are attached.
memo 111606
_.
,-~,;,:
TP[E COCINTY CQC1ItT
of
RERR COI.~NTY, TEXAS
MEMORANDUM
TO: Barbara Nemec, County Treasurer
FROM: Pat Tinley, County Judge
DATE: NOVEMBER 2, 2006
CC: Commissioners
County Auditor
HR Director
Attached is copy of Notice from IRS dated October 30, 200fi, which 1
recently received. in which IRS claims a balance due of $729.68. 1 would
appreciate receiving at the earliest possible time a written explanation from
you of the $1477.77 underpayment. In addition, please advise me of the
origin of the $923.91 which was applied to the underpayment which
resulted in the balance due.
I also enclose a copy of a letter from the Internal Revenue Service dated
October 30, 2006, in which the IRS proposes to impose a penalty or some
deficiency in connection with 941 payroll tax filing for the quarter ending
March 31, 2006. Please provide me with a copy of the 941 tax return which
you flied for the quarter ending Marel- 31, 20®6. M aetd#~n, p~r~vfde
the Commissioners and I with a written explanation of the actions you have
taken or intend to take in response to the IRS's proposal to impose the
penalty as indicated.
Your prompt attention to this matter will be greatly appreciated.
memo 110206
JY 01 200503 570 25 2s
` 2iu1542 043201 78028 IRS L15E ONLI'
1~.'^ Departmentof the Treasury
'Dl~Qy~II/loll Tntemal Reve˘ue Service
OGDEN, LJT 842UI-00?9
024856.330323.0110.003 1 AT 0.308 970
~~~~~~h~~~lhuu~~~~~~h~~~~~~h~~~h~~~~~~uu~h~~l~~lul~
	KERR COUNTY
	%PAT TINLEV
	611 SIDNEV BAKER
	KERRVILLE TX 78028-4555114
024856	
<' 29141 ?53 0043afi A0001974
745007494 TE
Por assistanca, call
1-800-829-Olli
Notice Number: CP102
Daie: Ociot>zr 30, 20(16
Taxpayer Identification Number:
74-60(11494
Tax Form: 941
Tax Period: March 31, 2006
xi~le CharigLd `1~.3I1r Tax iaa°,ti:rri
Because We Found A Calculation Error
We're sending you this notice to explain why we changed your 941 Federal Employment Tax rehlrn for
the above tax period.
Why We Changed Your Tax Return
We found the amount. reported as total Federal Tax Deposits for the quarter differs fmm the amount we
have credited to your account..
How We Changed Your Account Balance
The correct amount of total deposits, credits and payments credited to this account, if any, were applied
against any corrections made t~ your tax to determine the amount of balance due or refund
The total amount applied to this account is shown below. (You may also hod a table listing each amount
and the date the amount was applied.)
The following is a list. of payments we have credited to your account for the above tax return and tax
period:
Date Amount Date
01/13/2006 $94,012.30 01/31/2006
02/15/2006 $95,005.32 02/28/2006
0 311 5/20 0 6 $92,650.56 03!31/2006
Amount
$94,536.61
$94,556.55
$95,634.64
Szg. No.: A0001974 CP: 102
TIN:74-6001494 Ponu:941
Tax Pzriod: March 31, ?006
Penalty and Interest
Alx?ut Pour Notice -The penalty andJor interest charges on your account are explained on the following pages. Ifyou want a more detailed
explanation of your penalties and interest, please call the telephone number listed on the top of this notice. You may call your local IRS
telephone number if the number shown on your notice. is along-distance call fur you. All days mentioned in the paragraphs below are
calendar days, unless specifically stated otherwise.
Penalties: $141.24
Ol Filing and Paying Late X124.62
IRC sections 6651 (a) (1) and 6651 (a) (2)
We charged a combined penalty because you filed late and didn't
024 ess pay your tax by the due date of your return.
Ifyou think we should remove or reduce this penalty, see "Removal
of Penallies -Reasonable Cause."
Your penalty computation is shown ar the end of this notice.
U7 Paying Late 516.62
IRC section 6651 (a) (2)
1Ne charged a penalty because you didn't pay your tax on time.
Initially, the penalty is 1/2% of the unpaid tax for each month or
part of a month you didn't pay your tax.
Ifyou think we should remove or reduce this penalty, see "Removal
of Penalties -Reasonable Cause:'
Your penalty computation is shown at the end of [his notice.
Removal of Penalties- Reasonable Cause
The law lets us remove or reduce the penahies explained in this
notice if you have an acceptable reason. If you believe you have an
acceptable reason, you may send us a signed statement explaining
your reason Weil review it and let you know ifwe accept your
explanation as reasonable cause to remove or reduce your penalty.
This procedure dcesn'[ apply to interest and, in some cases, we may
ask you to pay the tax in full before we reduce or remove the
penalty for paying late.
Erroneous Written Adr~ce from IRS
We'll also remrne your penalty if:
-you wrote to IRS and asked fur advice on a specific issue,
-you gave IRS complete and accurate infiirmation,
-[RS wrote back to you and gave you a specific course of action
to take o; expiaixd what ac@ons not to take,
-you followed our written advice in the manner we outlined, and
-you were penalized for [he written advice we gave ynu.
To have the penalty removed because of erroneous written advice
from IRS, you should:
-complete Fonn 843, Claim for Refund and Request. Tor
Abatement,
-reyuest that IRS remove the penalty, and
-send Form 843 to the 1RS Service Center where you filed your
return for the year you relied on erroneous advice from the IRS.
The three documents you must attach to your Form 843 am:
-a copy of your original request for advice from IRS,
-a copy of the erroneous written advice from IRS, and
-a notice (if any) showing the penalty we charged that you now
wish us [o remove.
Interest: $26.58
09 Interest
IRC section 6601
We charge interest when your tax isn't paid on time. Interest is
computed from the due date ofyour return (regardless of
extensions) until paid in full or to the date of this notice.
Your interest computation is shown at the end of Ilris notice.
Corporate Interest - We charge additional interest of 2% if,
according to our records, you didn't make your corporate [ax
payment within 30 days after the IRS notified you of the
underpayment of tax. This interest begins on the 31st day after we
notify you of the underpayment on tax amounts you owe over
5100,000, minus your timely paytnents and credits.
Interest compounds daily except on late or underpaid estimated
taxes for individuals or corporations. Interest is also charged on
penalties for late filing, over or understating valuations, and
substantially understating the tax you owe.
Sec. No.: A0001974 CP: 102
TIN:74-6001494 Form: 941 Tax Period: March 31,2006
Filing and Paying Late
The following table shows the penalty charges on your account. To compute your filing and paying late penalty we used principal times rate
times number of months late.
Date No. Months Rate/Month Principal Penalty
09/30/2006 OS 4.50 553.86 124.62
Total Penalty: 124.62
Paying Lale
The following table shows the penalty charges an your account To compute your late paying penalty we used principal times rate times
024856 number ofmon[hslate.
Date No. Months Rate/Month Principal Penalty
10/31/i006 06 0.564s 553.86 16.2
Total Penalty: 16.62
Interest
The following table shows the interest charges on your account To compute your interest we used principal times factor
From Date	To Date	Days	Rate Factor	Principal	Interest
04/30/2006	06/30/2006	61	7.Otk 0.011766192	678.48	7.98
06/30/2006	10/30/2006	122	8.0~ 0.027097431	686.46	18.60
			Total	Interest:	26.58
Q
~' CUT HERE
Return this voucher with year pay:neni ar ~rrespo_*.de^ce.
Your Telephone Number. Best Time to Call:
( ) - AM PM
24
TE 200642 01070919 29141-268-00430-6 C
102 Internal Revenue Service
OGDEN, UT 84201-0039
~~n~n~u~n~~~~~nun~l~~n~~~nu~~~i~~~uu~~~~
A-mount ~tlu nws: ~721.~iR
' Yau will avoid additional penalties andJor
interest if we receive your full payment by
November 20, 2006
^ Amount enclosed: ~
' Make payable to United States Treasury
' Write Taxpayer Identification Number, tax
period and tax form number on payment
^ Correspondence enclosed
KERR COUNTY
%PAT TINLEY
611 SIDNEY BAKER
KERRVILLE TX 78028-4555114
746001494 JY KERR 01 2 200603 670 00000072168
200642 R00135
Department of the Treasury
'~~ Internal Revenue Service
OGDEN UT 84201-0038
746001494 TE 2
Date of this notice: OCT . 30 , 2006
Taxpayer Identification Number: 74-6001494
Form: 941 Tax Period: MAR. 31, 2006
For assistance you may
call us at:
1-800-829-0115
Y:: v
KERR COUNTY
%PAT TINLEY
611 SIDNEY BAKER
KERRVILLE TX 78028-4555114
000197
YOU MUST REPLY - WE'RE PROPOSING A FEDERAL TAX DEPOSIT PENALTY
WE CAN'T DETERMINE IF YOU MADE YOUR FEDERAL TAX DEPOSITS ON TIME AND IN SUFFICIENT
RMOUNTS ON YOURrORM 941 FOR TAX PERIOD ENDING MAR. 31, 2006. THE RECORD OF
FEDERAL TAX LIABILITY CROFT) SECTION ON YOUR FORM WAS EITHER MISSING, INCOMPLETE,
UNREADABLE, OR THE TOTAL LIABILITY ON THE ROFT DIDN'T EpUAL THE TAXES SHOWN ON THE
FORM.
PLEASE COMPLETE THE ENCLOSED SCHEDULE B (FORM 941), EMPLOYER'S RECORD OF FEDERAL TAX
LIABILITY, SO WE CAN FINISH PROCESSING YOUR RETURN. THE INFORMATION TNAT YOU
PROVIDE ON THE ENCLOSED FORM WILL BECOME A PERMANENT PART OF YOUR RETURN. WE'LL
USE THIS INFORMATION TO ADJUST OUR RECORDS. THE APPROPRIATE PERSON MUST ALSO SIGN
AND RETURN THE DECLARATION AT THE END OF THIS NOTICE.
PLEASE NOTE: THE INFORMATION WE'RE REpUESTING IS THE RECORD OF YOUR TAX LIABILITIES,
NOT YOUR FEDERAL TAX DEPOSITS.
IF WE DON'T HEAR FROM YOU BY DEC. 14, 2006, WE'LL FIGURE A PENALTY AND SEND YOU A
BILL USING THE INFORMATION AVAILABLE TO US. WE'LL FIGURE YOUR PENALTY BY AVERAGING
THE TOTAL TAX LIABILITY AND DISTRIBUTING IT EpUALLY THROUGHOUT THE TAX PERIOD. YOUR
DEPOSITS AND PAYMENTS WILL BE APPLIED TO THE AVERAGE LIABILITIES IN THE DATE ORDER
WE RECEIVED THEM. ANV AMOUNTS NOT PROPERLY OR TIMELY DEPOSITED WILL BE CHARGED AT
THE PENALTY RATES EXPLAINED BELOW:
- 2% FOR DEPOSITS MADE 1 TO 5 DAYS LATE.
- 5% FOR DEPOSITS MADE 6 TO 15 DAYS LATE.
- 10% FOR DEPOSITS MADE 16 OR MORE DAYS LATE.
- 10% FOR DEPOSITS MADE AT UNAUTHORIZED FINANCIAL INSTITUTIONS.
- 10% FOR AMOUNTS SUBJECT TO ELECTRONIC DEPOSIT REQUIREMENTS BUT NOT
DEPOSITED USING EFTPS.
- 15% FOR AMOUNTS UNPAID MORE THAN 10 DAYS AFTER THE DATE OF THE
FIRST NOTICE WE SENT YOU REpUESTING PAYMENT FOR THE TAX DUE.
ENCLOSURE: SCHEDULE B (FORM 941), EMPLOYER'S RECORD OF FEDERAL TAX LIABILITY
DECLARATION
UNDER THE PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THE FORM IDENTIFIED IN
THIS LETTER, INCLUDING ANY ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO THE BEST OF
MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT, AND COMPLETE. I UNDERSTAND THIS
DECLARATION AND THESE STATEMENTS WILL BECOME A PERMANENT PART OF MY RETURN.
PRINT YOUR NAME AND TITLE
SIGNATURE DATE
TELEPHONE NUMBER BEST TIME TO CALL
PAGE 1
I1N: /4-bUV1YYY fUF19: YY1 IMn rr.navu: ~~n ~~. ....~ .-......

000197
RETURN THIS PART TO US WITH YOUR CHECK OR INQUIRY
YOUR TELEPHONE NUMBER BEST TIME TO CALL
( ) -
200642 29141-268-X0430-6 C
INTERNAL REVENUE SERVICE
OGDEN UT 84201-0038 KERR COUNTY
%PAT TINLEY
207 611 SIDNEY BAKER
TE II I I I I III (III II III ' I II KERRVILLE TX 78028-4555114
uuuu ~ uuu ul um ~uuu
746001494 JY 01 20603
(\ ~,.
~F
THE COUNTY COURT
of
IiF3tft COICYft:'fExAS
MEMORANDUM
TO: Barbara Nemec, County Treasur
FROM: Pat Tinley, County Judge
DATE: October 27, 2006
SUBJECT: IRS Matters
Now that you are settled into your new office space, 1 would appreciate
responses to the questions as set forth in my memorandum of September
18, 2006. A copy of that memorandum is attached.
1 also enclose a copy of a statement of adjustment to account dated
October 9, 2006, issued by the Internal Revenue Service. Such statement
indicates a penalty decrease because of a federal tax deposit in the amount
of $7,232.65. Please be kind enough to give me particulars concerning the
$7,232.65 federal tax deposit, including the date the same was made, the
manner in which the same was made (check, direct deposit. to IRS account,
debit to account and if so, specific account debited, etc.) and the specific
purpose or purposes for which that particular federal tax deposit was made
including the relevant time or payroll.
Thank you very much for your prompt attention and cooperation.
memo 102706
~....-~„ ,~,.,~,.,,~,...~....- s,_..
~~
TO:
FROM:
DATE:
STJBdECT:
CC:
~4
THE COUNTY COURT
RERR CAVMY,'IEJiAS
MEMORANDUM

Barbara Nemec, County Treasurer
Pat Tinley, County Judge
September 18, 2006
IRS Levies
Cam'
In connection wt#a recent IRS levies on Kerr County, please provide me
with written documentation of the following requested information:
1. May 8, 2006 levy for $827.01
You reCentiy indicated that this levy was resolved by payment to the IRS.
Please provide tyre following information with respect to that resolution:
A. Date of payment
13. Amount of payment and basis for each sum expended (i.e. tax due,
penalty, interest, etc.)
C. buffet aecourr#(as) to wh eacd+ ~rda veers
cAacged.
D. Whether any adjustments or credits were issued to NCerr County in
connection with such payment. If so, attached to your res~ctnses
copies of aIF docwments which evidence such atStttrcrits or
coedits.
2. IRS Levy dated August 30, 2006 far $6572.84.
On September 15, 2006, you provided the Commissioners' Court a copy of
the relt3ase of such levy obtained on September 13, 2006. nth regard to
such Release of Leary, please provide the following information:
A. Were any Kerr (County funds expended to obtain such- .Release of
Levy? If so, what sum(s) were paid to IRS, what was the basis for
memo 091806
.. ........ ......w_ _.~... ...~... ~~. ,:., ,,,
each sum expended (i.e. tax due, penalty, interest, etc.) and what
Kerr County budget account(s) were charged for each such
expenditure(s)?
B. If no payment was made to IRS, what was the consideration for IRS
executing the Release of Levy? Attached to your response copies of
all documents (other than the actual Release of Levy) which explain
or identify the basis for the release by IRS.
C. At the time the Release of Levy was obtained, did you provide any
additional information or additional and/or revised documents to
IRS? If so, include in your response the additional information
provided and/or copies of such additional and/or revised documents
provided to IRS.
memo 091806
_ ww~c ~r
70nG39 ~ 001536 78028 IRS USE OHLI'
~~~ ^ ~5e~iitn`e toi~I]ie"treasury - ..
'7~Uly~,~Iftt Internal Revenue Service
OGDEN LT 84201-00?K
004105.324656.0023.001 1 AB 0.317 695
II~~~II~~1~11~~.,~I~II~~I.~I~~I~I~I~~1~1~~1,1~~~~11~~~11~1~~11
KERR COUNTY
%PAT TINLEY
611 SIDNEY BAKER
KERRVILLE TX 78028-4555114
onalos
Statement of Adjustment to Your Account
Balance Due on Account Before Adjustment
Adjustment Computation
Penalty Decrease -Federal Tax Deposit
Interest Allowed
Net Adjustment Credit
Overpayment.
This is a result of your correspondence dated September 13, 2006.
i, iit~y-ooi-i~inn~-o
74G0014'l4
Tor a'sststance, call:
1 800-b29 O l l i
Notice Number: CI'210
Date: October 9, 2006
Taxpayer Identification Num'.
74-6001494
Tax Fornt: 941
Tax Period: December 31, 20f
Amount of I
84141-044-
$6,30425
$7,232.65
$46.55
$7,279.20
5974.95
Interest allowed must be reported as income on your next income tax return.
Status of Your Account -Refund
We'll refund your overpayment (plus interest when applicable), if you owe no other taxes or have no
debts the law requires us to collect.
Status of Your Account (Exam)
This notice isn't the resuk of an exatzai)aation of.yctir retiun. We notifya taxpayer when we select hi,
return for examination.
For tax forms, instructions and. information. visit www.irs.lov . (Access to this site will not.provide }
with your specific taxpayer account information.)
P..
BARBARA NEMEC
KERR COUNTY TREASURER
November 28, 2006
County Judge & Commissioners
I am waiting a call this morning to receive explanation on the Judges memo dated
November 02, 2006 (copy attached)
I was on the phone last night at 7:30 p.m. with Mr. Wackowski employee number
1605630 from the IRS. I was informed in reference to the Judges memo dated October
27, 2006 and the October 09, 2006 adjust to account dated October October 09, 2006,
issued by the IRS and 1. May 08, 2006 levy for 527.01 made reference to in Judge
Tinley's Memo dated September 18. 2006 are all referring to the same item (all attached).
According to Mr. Wackowski there was a penalty and then they review there records and
sent us a refund plus interest which is the $974.95.
As far as number 2 in memo dated September 18, 2006 there were no penalties, interest
or tax expended as far as any revised documentations I do not have any copies but will
ask IRS as soon as they call me.
Barbara Nemec
()l'
I K
l,ih ~ ~~~r~'i
`~:
TCiL' COC~!~7 i'Y" CQliRT
nc
ALRK COUNTY, TF.kAS
MEMORANDUM
TO: Barbara Nemec, County Treasurer ~-'--'"
FROM: Pat Tinley, County Judg~: ~~-~
DATE: NOVEMBER 2, 2006 ,°' ~~(
CC: Commissioners
County Auditor
HR Director
Attached is copy of Notice from lRS dated October 30, 2006, which 1
recently received in which IRS claims a balance due of $721.68. 1 would
appreciate receiving at the earliest possible time a written explanation from
you of the $1477.77 underpayment. In addition, please advise me of the
origin of the $923.91 which was applied to the underpayment which
resulted in the balance due.
I also enclose a copy of a letter from the Internal Revenue Service dated
October 30, 2006, in which the IRS proposes to impose a penalty or some
deficiency in connection with 941 payroll tax filing for the quarter ending
March 31, 2006. Please provide me with a copy of the 941 tax return which
you filed for the quarter ending March 31, 2006. In addition, please provide
the Commissioners and I with a written explanation of the actions you have
taken or intend to take in response to the IRS's proposal to impose the
penalty as indicated.
Your prompt attention to this matter will be greatly appreciated.
memo 110206
,~ ` t;~,.
~~ ~' `,~i
r;~
,~..
THE COUNTY COURT
GF
IAERR COUNTY. TF.tiAS
MEMORANDUM
TO: Barbara Nemec, County Treasure~~
FROM: Pat Tinley, County Judge ,~,,
1 l!/7'
DATE: October 27, 2006 ~ , _
SUBJECT: IRS Matters
Now that you are settled into your new ofFce space, I would appreciate
responses to the questions as set forth in my memorandum of September
18, 2006. A copy of that memorandum is attached.
I also enclose a copy of a statement of adjustment to account dated
October 9, 2006, issued by the Internal Revenue Service. Such statement
indicates a penalty decrease because of a federal tax deposit in the amount
of $7,232.65. Please be kind enough to give me particulars concerning the
$7,232.65 federal tax deposit, including the date the same was made, the
manner in which the same was made (check, direct deposit to IRS account,
debit to account and if so, specific account debited, etc.) and the specific
purpose or purposes for which that particular federal tax deposit was made
including the relevant time or payroll.
Thank you very much for your prompt attention and cooperation.
memo 102706
.,VVJ ~L L3 LY
~nnF39 ~ Up]53r,. 73028 1RSUSEONLY
/n~ hepartment of tha Treasury
C] Internal Revenue Service
OGDEN, UT 84201-n07g
004106.324656.0023.001 1 AB 0.317 695
II,~111~~1~111~/~II~II/~I/,I/~Ill~l~~l~l„I,i~~.,ll~,~llll,.ll
	KERR COUNTY
	%PAT TINLEY
	611 SIDNEY BAKER
	KERRVILLE TX 78028-4555114
oo4los	
Statement ofAdjustment to Your Account
Balance Due on Account Before Adjustment
Adjustment Computation
Penalty Decrease -Federal Tax Deposit
Interest Allowed
Net Adjustment Credit
Overpayment
This is a result of your correspondence dated September 13, 2006.
~, Il b4~bL000n-p A4VU3l/V
7960014/a T
Por assistance, call:
1-800-529-011>
Notice Number: CP210
Date: October 9, 2(106
Taxpayer Identification Number:
74-6001494
Tax Fm-m: 941
Tax Period: December 31, 2005
Amount of Refund
$974.
34141-044-12043-6
$6,304.25
$7,232.65
$46.55
$7,279.20
5974.95
Interest allowed must be reported as income on your next income tax return.
Status of Your Account -Refund
We'll refund your overpayment (plus interest when applicable), ifyou owe no other taxes or have no other
debts the law requires us to collect.
Status of Your Account (Exam)
This notice isn't the result. of an examination of your return. We notify a taxpayer when we select his/her
return for examination.
For tax forms, instructions and. information visit www.irs.t=ov . (Access to this site will not provide you
with your specific taxpayer accoLUmt information.)
~..,.: ._. ..~~r .._. _.. ._.~ ..._ .__._.
w~
TO:
FROM:
DATE:
SUBJECT:
CC:
~..
~~;
THE COUNTY COURT
OF
KERR COUNTY.7EXA5
MEMORANDUM
Barbara Nemec, County Treasurer
Pat Tinley, County Judge
September 18, 2006
1RS Levies
Cam'
In connection with recent IRS levies on Kerr County, please provide me
with written documentation of the following requested information:
1. May 8, 2006 levy for $527.01
You recently indicated that this levy was resolved by payment to the IRS.
Please provide the following information with respect to that resolution:
A. Date of payment
B. Amount of payment and basis for each sum expended (i.e. tax due,
penalty, interest, etc.)
C. Kerr County budget account(s) to which each such payment was
charged.
D. Whether any adjustments or credits were issued to Kerr County in
connection with such payment. If so, attached to your responses
copies of ail documents which evidence such adjustments or
credits.
2. IRS Levy dated August 30, 2006 for $6572.84.
On September 15, 2006, you provided the Commissioners' Court a copy of
the release of such levy obtained on September 13, 2006. With regard to
such Release of Levy, please provide the following information:
A. Were any Kerr County funds expended to obtain such Release of
Levy? If so, what sum(s) were paid to IRS, what was the basis for
memo 091806
each sum expended (i.e. tax due, penalty, interest, etc.) and what
Kerr County budget account(s) were charged for each such
expenditure(s)?
B. If no payment was made to IRS, what was the consideration for IRS
executing the Release of Levy? Attached to your response copies of
all documents (other than the actual Release of Levy) which explain
or identify the basis for the release by IRS.
C. At the time the Release of Levy was obtained, did you provide any
additional information or additional and/or revised documents to
IRS? If so, include in your response the additional information
provided and/or copies of such additional and/or revised documents
provided to IRS.
memo 091806