Strojnik v. Costar Realty Information, Inc. et al

Filing 189

Strojnik v. Costar Realty Information, Inc. et al

D

Doc. 189 Att.

1 DANIEL G. KNAUSS United States Attorney
2

G. PATRICK JENNINGS
3 Trial Attorney, Tax Division

U.S. Deparment of Justice
4 P.O. Box 683

Ben Franlin Station
5 Washington, D.C. 20044-0683 Telephone: [phone]

6 Facsimile: [phone]

Guy.P. Jennings êusdoj.gov
7
8

9
10
11

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF ARIZONA

12
13

GOLDEN WEST HOLDINGS TRUST; TRISTAR REAL ESTATE INVESTMENT; WADMAN; WILLIAM

CASE NO. 05-2237 PHX SMM (LEAD)

DECLARATION OF A VRAM SALKIN

14

Plaintiffs,
v.

15

UNITED STATES OF AMERICA and 16 INTERNAL REVENUE SERVICE,

17 Derendants
18

AND CONSOLIDATED CASES
19

20
21

I A VRAM SALKI declare as follows:
1.
I am the sole shareholder at the law firm of

22
23

HOCHMAN SALKI RETTIG TOSCHER

& PEREZ, P .C. (the "firm"). The firm has offices in Beverly Hils, California and Honolulu, Hawaii and some

24 of its attorneys practice in the field of taxation, among other areas. I have been a member of the firm and its
25
predecessors since 1960. I have personal knowledge of

the business practices and record-keeping practices

26 of the firm.
27
28
1

DECLARATION OF A VRAM SALKIN

ockets.Justia.com

1

2. Attached hereto are copies of the initial pages of tax returns provided to me by G.

2
3

PATRICK JENNINGS ofthe United States Deparment of Justice, which appear to be as follows:
(a) The 2003 Form 1040 of

WILLIAM G. WADMAN.
WILLIAM G. WADMAN.

4
5

(b) The 2004 Form 1040 of

(c) The 2003 Form 1041 of

GOLDEN WEST HOLDINGS TRUST. GOLDEN WEST HOLDINGS TRUST.

6
7
8

(d) The 2004 form 1041 of

(e) The 2003 form 1041 ofTRI-STARREAL ESTATE INVESTMENT TRUST.
(collectively the "tax returns").

9
10
11

3. I have directed a search of firm records, and this firm did not prepare the attached tax

returs.
4. We have no record of

WILLIAM G. WADMAN (with or without the "V"), GOLDEN
TRUST having ever been clients

12
13

WEST HOLDINGS TRUST or TRI-STARREAL ESTATE INVESTMENT

of this firm.
5. Each of

14
15

the attorneys currently employed by this firm who were here between 2003 and

2005, when the returs were purortedly signed have looked at the pages referred to in Paragraph 2 above and

16 17
18

have represented to me that the signatures on those pages are not theirs. The signatures also are not mine.
6. Except for members of this firm and related paries and entities, this firm does not

prepare income tax returns, absent extraordinar circumstances.
7. The tax returs purport to be prepared by an attorney from a firm called "HOCHMAN
SALKIN DEROY RETTIG." This has never been the name of

19

20
21

this firm. This firm was called HOCHMAN
the firm was changed to

SALKIN and DeROY until approximately the year 1998. At that time the name of

22
23

HOCHMAN SALKI RETTIG TOSCHER & PEREZ, A Professional Corporation and was changed again
in 1999 to its present name, HOCHMAN SALKIN RETTIG TOSCHER & PEREZ, P.C.
8. The EIN by the preparer signature block of the tax return is not that of

24
25

this firm. One

digit is missing.

26 27
28

9. We would not use the terms "Tax Attorney's" (sic) or "Attorney's at Law" (sic) as
stated in the preparer block on the tax returns.
2

DECLARATION OF A VRAM SALKIN

1

10.

The social security number on the individual tax returs matches that of GARY A.

2 EMERSON a former client of the firm. (I understand that the number wil be parly redacted before the tax
3 returns are fied with the Cour.) Our records show that Mr. EMERSON's fie was opened in 1999. Our
4 billng records do not reflect any bilings for any period after March of 200 1.

5 I declare under penalty of perjur that the foregoing is true and correct.
6 7
8
Respectfully submitted:

DATED: June --, 2008

A VRAM SALKI, ESQ.
9 10
11

¿~

280221.1

12
13

14
15

16 17
18

19

20
21

22
23

24
25

26 27
28
3

DECLARATION OF A VRAM SALKIN