Premo Autobody, Inc. et al v. Parker et al

Filing 107

MEMORANDUM OPINION. Signed by Senior Judge Glen E. Conrad on 09/26/2018. (ssm)

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I THE UNI N TED STATES D I STRI COU RT CT FOR Tl W ESTERN D I v STRI OF VI CT RGN A CHA RLOW ESVI LLE DI VISION CLERK' OFFI U . DI COURT S CE S. SX AT ROANOKE, VA FI LED PREM O AUTOBOD Y ,l C. N , GEORGE A .M AY O,m . and , M ARI L.M AY O, E sc 2 s 2 1 r ? 98 Pl ntf s ai if , , J BYUL ; ' -.. . -. ' VM % : L ERK .. Q , .- . . Ci lA c i N o.3: vi ton 17CV0001 c . A VBRLY PARK ER, W MI CHAEL A. PARKER,a d n UN I TED STATES OF AM ERI CA, D ef nt enda s. M EM öRANDIM om xl J ox By: o G l n E.Conr d H n. e a Seni Unied St esDi ti Judge or t at srct U NI TED STA TES OF A M ERI , CA Cr - ai ant oss cl m , C.W A VERLY PA RK ER, MI CHA EL A .PARKER , GEORGE A .M AY O,J . R, M A I E L .M AY 0 , LI PREM O A UTOBOD Y ,I . NC , COM M ON W EALTH OF V I N I , EPT. RGI A D OF TAXA TI ,and ON V I NI N ATI RGI A ONA L BAN K , Cr sD e e n s os - f nda t . TheUnied Sttso Ameia (c td Stt ' ha move frs t ae f rc s e aes' s uni ) d o ummayj r udgme ton is n t a e d c o s c a m s ki g t f e l e on ce t i f de a t x le e um be i g pe s l m nde r s - l i ee n o or c os ra n e r l a i ns nc rn r ona pr t i t poss si ofC.W a l Par and M i opery n he es on very ker chaelA .Par . Fort f l i r ons ker he olow ng eas , t courtfndst t e i ro genui di put ofm at alf and t t Unied St es i entted he hat her s i ne s e eri act hat he t at s il t j gme ta amatroflw.Ac r ngl t c ur wilgrn t motonf s o ud n s te a codi y,he o t l a t he i or ummayj gme t r ud n and per i t s eoft per onalpropery a i ue. m t he al he s t t ss Backeround 1. The PersonalPropeo atIs sue On De e r 1 201 ,C.Wa ry Pake a M iha lA.Pake ( lci y,Ghe c mbe 8, 5 vel r r nd c e r r cole tvel ç t Pakes' o ai daj r r' bt ne udgme ta ai tPr Autbody,nc. e 'a ohesi t a tof ) n g ns emo o I CTrmo' nd t r n he moun l $49,010 i t Cic tCour f rt Ciy o Cha l ts le On Fe r a y 1 ,201 t Cic t 3 .0 n he r ui t o he t f rote vil. bur 1 6, he r ui Co r is e a wrto teifca i e e uin o t ej d me t Th S eif o te Ci o u t su d i f sr a is n x c t f h u g n . e h rf f h t f o y Cha lte vil be ant lvy t e m i ofGe ifciso t pe s na pr ry ofPrm o o Fe ua y ro ts le g o e h t r a a n he r o l ope t e n br r 17,201 6. The pe s al pr pe t s i e fom Pr m o w a s d a pu i a c i c uc ed on r on o ry e z d r e s ol t blc u tons ond t Nove be 30, 201 , J nua y 4, 201 a J nua y 11 201 The Pa ke s pur has d Ga l o m r 6 a r 7, nd a r , 7. r r c e <l r s t n i ly al o t pr ry' s d a t a to , a t y r m a n i pos es i n of s h ubs a ta l l f he ope t ' ol t he uc i ns nd he e i n s so uc pr ry.Am.Cr sc. !40 DktNo.8 seas Pakes Ans rt Am.Cr scl! 40 opet os-l! -42, . 3; e lo r r' we o os- . ! - 4 , . . 0 (d tigt ealg to si p rj a s4 - 2 o teco scam) Th p ro a 2 DktNo 9 a mit h l ain n aa rph 0 4 f h r s-li . e es n l n e pr rys dt tePakesa tea tonsi t pr rya ij i t sc e( ri fe rfred opet ol o h r r t h uci s he opet t sue n hi as heenatr eer t a ihePe snal o r/). o s G ro Prpe t t H. Vi qi a N atonalBank' Sec iv I e e t r ni i s urt nt r s On J y 20,2005 a pe i i aly t r a t r Pr m o o ai d a s r e of c ul nd rod c l he e fe , e bt ne e is omm e c a l ns r i l oa . fo Vigi aNainalBa k (s r ni Nai l l e ha f t c rm r ni to n vigi a tona' n xc nge or he ommeca lans Prmo ). ril o , e gr n e t ba k a s urt i t r s i Pr m o' as e s i udi ; la co t r c i bl i nt r a t d he n ec iy n e e t n e s s t , ncl ng $ c un s e e va e, nve o y, a1 m a hiar (i) eq pme ,a d fr tr a d ge r i angils' Am. os- . B, No. c n y sc, ui nt n uniue n nealnt be . ' Cr sclEx. Dkt . 83-1. On J y 22, 2005, Vigi a N a i ul r ni tonal fl a lnanci sat e agai t Pr o w ih t ied ng t em nt ns em t he Vigi aStt Cor rto Commison(( '. Purua tt Vigi aCod j8.A- 5,Vigni r ni ae poain si SCC' ) s n o r ni e 9 51 r i a N a i alfl d a tna i c ntnua i n s a e e o J 24,201 r ga di t i ta tna i ton ie s nc ng o i to t t m nt n une 0 e r ng he nii l i nc ng 2 s a e e . Vigi a N a i naltl d a s c c tnua i St t m e on J y 20,201 r g d ng t t t m nt r ni to ie e ond on i ton a e nt ul 5 e ar i he i ta Gna i s a e e . nii l nc ng t t m nt Pr m o ha n f fle is l n r pa e t o i to . A s ofJ 4,201 t o sa ng e s ot ulil d t oa e ym n blga i ns une 8, he ut t ndi baa eowe t Vigi aNa inali u ngprnci ,i e e t a lt f es i $1 443.6. lnc d o r ni to ,ncldi i pal nt r s, nd ae e , s 58, 5 H I. The Unied St es'FederalTax Li t at ens Pr m o f l d t pa c ra n f de a lxe a s s e i 20 201 a 2011 On t da e o e aie o y e t i e r l s s e s d n 09, 0, nd . he t f t a s s m e t , e r lt x lensi f vo oft U nie St t s a os by ope a i o l p s ntt he s e s n s f de a a i n a r he t d a e r e r ton f aw, ur ua o 26U. C.jj63 a 63 TheUnie Sttsfld noie ofe c oft f dealtxle wih S. 21 nd 22. td ae ie tc s a h he e r a ins t t Clr o t SCC,pu s n t Vigi aCodej 55 1 2. XsofSe e r3,201 ,Prmo' he ek f he rua t o r ni - 4 1. ptmbe 8 e s o sa ngf de a tx oblgai tt $1 355.5. uttndi e r l q i tons o al 99, 8 IV. O t Def her endant to t A m ended Cros cl m s he s- ai The Unie S' t s alo na e t Com m on e 1h o V igi a Pr m o G e r e M a a t d à e s m d he w a t f r ni , e , o g yo, nd M a i M a o as c os - l i de e nt . The r c d r ve l t t t V igi a D e r m e t o re y r s c a m f nda s e or e a s ha he r ni pa t n f Ta to a t e V igi a Em pl ym e Com m i son pr vi usy r c r ed m e o a xa i n nd h r ni o nt si e o l eod m r nda of le i ns a i t Pr m p f r un i t xe i t Ofi e of t Cl r o t e Cic t Co t f t Ciy of ga ns e o pa d a s n he fc he e k f h r ui ur or he t Cha l te vil I i undipu e ho e r t a t Com m onwe lh ha no t k n t se ro t s le. t s s t d, w ve , h t he at s t a e he t ps ne e sr t obanapefce lena ai tt Pes nalPrperya is Se Stpulton!3, . c say o ti re td i g ns he ro o t t sue. e i ai Dkt 1 (G'eCo 01 çf rh mmon alhofVigi a' le , deci da , veno b e pefce a t t we t r ni s ins as srbe bove ha t e n re td s o he Pe sonalPr r opert .,)1 y ,. I d rVkgnalw, me rn u o le frc leto o txe ha fh e fc o aj dg n i fv r Un e ii a a mo a d m f in o olcin f a s s û e fe t f u me tn a o t o t Co n at t be e fre a p o ie i Aril 1 o Cha tr3 o Tie 8. (ft Co e o f he mmo we l o n oc d s r vd d n t e 9 f pe f t 01 o he d f h, c l Vigii) e c p t tawrto feifca ma is ea a y t a rt me rnd m i fld. Va Cod j r na, x e t ha i f r a is y su t n i ûe he moa u s e ' . e me ' 5 .- 8 5 Th is a c o awrto fei a isi rq ie t ce t ale o tep ro a p o ryo aj g n 8 11 0 . e su n e f i f ir fca s e urd o rae in n h es n l rpet f ud me t dbo.Se Va Co ej 80 -7 ,80-01 seas I r ARCEnea Co .l2F.d1 1,19 U.. . etr e . d j .14 8 .15 9 e lo n e r m. 2 3 00 9 7 S Ajp LEXI 2 3 , t*1 (t Ci.1 9 )(n u ls e tbl o iin C'hec ssctdb W alc fi t c n rdc S 49 3 a 0 4h r 9 7 u p bih d a e pno ) I ae i y la e al o o ta lt ' e t f tt t unde Vigi a lw,W alac di not o an a pere t le a ns Coltr' pe s na pr ry he ac ha, r r ni a l e d bt i f ced in gai t sa s r o l ope t b cus iddno fl t rq st wrto fei a is' (mp a i o te ) e a e t i tie he e uiie i f ir fca .) e h ss mitd . ' Ge r M a s r e as Pr m o' prnci o fc r a r gi t r d a n . M a i M a i o ge yo e v d e s i pal f e nd e s e e ge t r e yo s Ge geM a o' s e (ole tvey,t t yos'. I i un s td t neihe Prmo no t or y s pous c lci l he ; Ma ' t s dipue hat t r e ) r he M a ha a y r m a ni o r hi i t r s i t Pe s l o t .2 yos ve n e i ng wne s p n e e t n he r ona Pr pery ProceduralH it s orv On J n r 3, 7, e o a t M a Gl d t i t n a ton i t Cic tCour f rt a ua y 201 Pr m nd he yos e he ns a t c i n he r ui t o he Ciy of Charott le. The U nied St t r oved t ac i t t s courton Januar 11,2017. t l esvil t a es em he ton o hi y Upon r o l t Unied St t s fl d a c os - a m a ns t e Pa ke s s e ng t f e l e on t em va , he t a e ie r s cl i gai t h r r e ki o or c os he f de al t x le . The c os - l i was l t r a e d t i l e r a i ns r s cam a e m nde o nc ude V igi a N a i na , t r ni to l he Co m on e lh ofV igi a,Pr m o,a d t e M a asc os - l i de e nt . The a e d c os m w at r ni e n h yos r s c a m f nda s m nde r s cl m i t onl cl m t r ai pendi bef e t court ai s he y ai hat em ns ng or he . OnAu ut2 , 01 ,h Untd Sae fld amo in frs mmayj d me t Th Pak r g s 4 2 8 te i tts ie e t o u r u g n. e r es o ûld t s e r s ns t t mo in o Se e r 7, 201 The mo in i no rpe f e he ol e po e o he to n ptmbe 8. to s w i or diposto .3 s ii n Standard ofRevi ew Rul 56 of t Feder Rul of Ci l Pr e he al es vi ocedur per is a pary t m ove f s m ar e mt t o or um y j d me t Cl ec u t h l g a ts mmayj d me ti temo a ts wst a t eei n g n ie u g n . s- o r s al rn u r u g n f h v n ho h t h r s o e un -h diput a t a maei fc a t mo nti e ildt j me a amatroflw. Fe R. s e s o ny tral a t nd he va s ntte o udg nt s te a ' d. ' Ci. 5 () I d cdn wh te t g a tas mmayj d me tmoin,h c u t s t iwg te v P. 6a. n e iig eh r o rn u r u g n to te o r mu t l e ) h v f c s a r a ona e i e e es dr wn t e e r i t lght m os f vor bl t t nonm o ng a t nd e s bl nf r nc a h r f om n he i t a a e o he vi pat. W o ladv. l a e, 2F.d8 5 8 3(t Ci. 01 ) ry' olr Gal h r 71 3 6 , 7 4h r 2 3. ' a 2ThePes na Pr ry i l sa pan b0 h. The M a i tal m ant ne t tt pan b00h wasa ro l ope t ncude it 0t yos nii l i ai d ha he it t y fxueatc e t ra po et ta te o e a drne t Pe . Ho v rteMa sh v sn eG d ttd itr t h d o el rp ry h t h y wn d n e td o rmo we e,h yo a e ic a mi e j a l al tonset ls ng Pr mo' ownes p oft pantbo h' a t tme i wass d b t Sherf t t Pa kes iegai sabihi e s rhi he i ot ' t he i t ol y he i o he r r. Oco r1 201 Or r1 Dl No.81 tbe 2, 7 de , d. . 3Thec t d tr ne t torla g e woul notadt decsona pr e sa t stm e our has ee mi d ha a r um nt d i he ii l oc s t hi i . 4 Di cus on s si 1. Juri ct on sdi i The Unie S a e f l d is ame d c os - a m a t r que t o t Chi f Co elo t t d t t s ie t nde r s cl i t he e s f he e uns f he I t r alRe nue Se vi e a de e t oft Se r a y of t Tr a u y,a a t die to of t nen ve r c, l ga e he c et r he e s r nd t he r c i n he Ator yGe er ,i a oda ewih26U. C.jj7401a 7 3.Thec tha j iditonu r t ne n al n cc r nc t S. nd 40 our s urs ci nde 26 U. C.j 740 a 28 U. C.jj 1 31 1 a 1 S. 2 nd S. 3 , 340, nd 345. G l pesnshavi le upon or W l ro ng ins cai ng a itrs i 'te Pes nalPrpe t ha be nj ne a pate purua t 26 U. C. l mi ny neet n' h ro o ry ve e oi d s ris s nt o S. j7403b) (. I I. V aldiv oftheFeder Tax Li it al ens Thel ena Re n Cod prviest tGll a y pes la et pa a txneglcsor ntr l ve ue e o d ha tif n ron ibl o y ny a et r f e t pa t s m e a t r de a t a ou ...s al be a le i f voroft U nie St t s e us s o y he a fe m nd, he m nt h l in n a he t d a e upon a1 pr ry a rgh s t pr ry,whe h r r alo pe s nal be ongi t s h pe s n. 26 l ope t nd i t o ope t t e e r r o , l ng o uc r o ' ' U. C.j6321 Suc le Shala iea t tmet a s s nti ma a s l c ntnu untlhe S. . h in < l rs t he i he sesme s de nd hal o i e it s la lt f rt a o s a s s e ...i s ts d o be o e un nf c a e by r s of lps of i biiy o he m unt o s e s d s a i ûe r c m s e or e bl ea on a e tme. 1 j6 i ' d. 322.G melpsswh n t perodfrc lci oft le rnsunde ( U. C. ' Ti a e e he i o ole ton he in u r 26 S. ) j650 a. l r Coe 205B. 668,67 ( n D.M a s 1 97) us t tx le e rs(1 2()' n e l, ' R. 2 Ba k. s . 9 .Th ,he a in xpie t0 ye r atrt a ssme oftetx, unl s( tmeyprc e n i c tf t cole tonof(he as fe he se s nt h a ' es 1 i l o e dig n our or he lci ' a t) txi c mme e 'oe tndtec lcinpeid.26U. C.j650 a.çf eta frofprpet a s o nc d't xe h ole to ro S. 2() ç' r nse -h o ry s e n t t a t h e o t le do n a f c t e len f r i ' o t ve y na ur and ubs que t o he tac m nt f he i n es ot f e t h i , o t i f he r t e s e s nc ofa le t tno ma tri o who eha t pr pe t go ,i pasesc m onee. Unied se e in, ha te nt s nds he o ry es t s u r ' ' t Stt v. s,3 U. 51 5 ( 9 )(ntr quoai maksomitd) aes Be s 57 S. , 7 1 58 i enal tton r te . I t s c s ,i i u s e t tPr m o f ie t pa f de a t xe a s s e i 2009,201 , n hi a e t s ndiput d ha e ald o y e r l a s s e s d n 0 a 2011 As a r s t f d r t x le i f vor o t Unied St t s a o e a t tm e t nd . e ul, e e al a i ns n a f he t a e r s t he i he a s s me t we e ma a a tc d t al pr ry t n owne b Pr mo,i l ng t e Pe s l s e s n s r de nd ta he o l ope t he d y e ncudi h r ona Prpet a is . Se 26U. C.jj6321. 2. l i alo undiputd t tt a sse a o ry t sue e S. -632 t s s s e ha he se sd mouns t h ve notbe n s ts d a t tt le h ve n b c e une o ce bl due t a l ps oftm e. 1 a e a ife nd ha he i ns a ot e om nf r a e o a e i d. j 63 Co e nty,t Unie Sttsha vai tx le on t Pes lPrpet a i i 22. ns que l he td ae s ld a ins he rona o ry, nd t s e tte t e oc t le unde 26U. C.j7 nild o nfre he ins r S. 403. Se 26U. C.j7403$ (En a y c s whee e S. 4 & n ae r 1 t r has be n a r f a orne e t t pa an t x,ort dic r a la l y i r s c t r o , he e e e us l gl c o y y a o s ha ge ny i bii n e pe t he e f t whe he o no lvy ha be n m a ,t Ator y Ge r or hi de eg t a t r que t of t t r r te s e de he t ne ne al s l a e, t he e s he Se r t r m a die ta c vi a to t be fl d i a dit itc to t Unie S a e t e o c t c e a y, y r c i l c i n o ie n sr c our f he t d t t s o nf r e he le oft Unie Sttsunde t sttewih r pe tt s h tx o la lt o t s j c a in he td ae r hi il t es c o uc a r ibiiy r o ube t ny pr pe t o w ha e rna u e oft de i e ,o i whi h he ha a y r g ,tte ori e e t t t o ry, f t ve t r , he lnqu nt r n c s n i ht il nt r s , o he pa ntofs htxorla lt ' yme uc a ibiiy. ). H I. Pri w ofCl m s ori ai Se to 740 rquie t c r t deemi te prort o c tng le o cai cin 3/) e rs he ou t o tr ne h i iy f ompei ins r l ms upon t Pe s alPr pe t See $.j7403() d'epro i o afdea tx l n i g r dby he r on o ry. . c.El irt f e rl a i s ovene -h y e . fd r lw. l r RetvoAuoBody.lc.772F. 1 ,1 ( h Ci.201 .Unde fdea lw, e eala ' n e si ' t n, 3d 68 72 4t r 4) r e rl a atx le aie a t tmet tx ases nti ma ,26 U. C.j632 a t neal tk a in rss t he i he a s sme s de S. 2, nd ' rly a es ge pro iy o r a le c ea e afert tda e un rt c m m on-a prnc pl t tEhe fr ti tm e i i rt ve i n r t d t ha t de he o l w i i e ha t s n i s tefrti rgh,'l r RetvoAuoBod 7 F.da 1 2-73(mphassa d (uotngUnie h is n i t'' n e si t v, 72 3 t 7 e i dde ) q i td Sttsv.CivofNe Brt n,347U. 81 8 ( 95 Ho r atx le i no E lda ag ns ae t w iai S. , 5 1 4:. weve, a in s t : i s ai t va a y p rh sr h le o a sc rt itrs,me h ncsl n r o j d me tl n ce i r'u tla n u c ae, od r f e u i néet c a i' i o , r u g n i rdt ' ni y e e o n ieo fdea txle ha be nfld.26U. C.j6 a . otc f e r la in s e ie S. 3234) A ppl ng t s l ga prnc pl s t c ta e s w ih t pa te t t Vigi a N a i nals yi he e e l i i e , he our gr e t he r i s ha r ni to ' c a m t t Pe s lPr ry a i s i s rort al o he c ai s i l ng t f de a t x le . l i o he r ona ope t t s ue s upe i o 1 t r l m , nc udi he e r l a i ns Vigi a N a i lwast tr tt pe f c iscl i a i tt Pe s lPr pe t by pr ry flng a r ni tona he i s o r e t t a m ga ns he r ona o ry ope l ii fna i sae n wiht SCC onJ y22,200 Se Va. ej8. 51 Si et ttme t i ncng ttme t t he ul 5. e Cod 9A- 5. nc ha i ,he 6 ba ha m a nt n is pe f c ed s urt i e e tby flng ne es a y c tnua i sa e e s 1 nk s i ai ed t r e t ec iy nt r s i c s r on i ton t t m nt . d. Be a e Vigi a N a i na w a t e fr t t pe f c is cl i t t Pe s l Pr ry, t c r c us r ni to l s h i s o r e t t a m o he r ona ope t he ou t c l st a t ba ha prort unde t Gr ti tm e nle. l i undipu e t tt a oun of onc ude h t he nk s i iy r he s-n-i l ts s t d ha he m t Vigi aNai lscl m, ofJ 4,2018 i $1 443.6. r ni tona' ai as une , s 58, 5 Th c ur ag e w ih t pa te t t t Unie St t s cl i t t Pe s lPr pe t a e o t r es t he ri s ha he t d a e ' a m o he r ona o ry t is i s co i prort be a e t e Unie St t sw a t ne pa t t pere tis i t r s . I i s ue s e nd n i iy, c us h t d a e s he xt ry o f c t n e e t t s undipu e t tt Unie St t spr ry pe f c e ist x le b f lng no i soff de a t x le s t d ha he t d a e ope l r e t d t a i ns y ii tce e r l a i ns wih t SCC. Se 26 U. C.j 63 a;Va.Cod j 55-42.. The noieswee tld on o t he e S. 234) e 1 1 tc r se r bewe M a 4,2009a No mbe 1 2011 Purua t 26 U. C.563 *,t fdea tx t en y nd ve r 4, . s nt o S. 234 he e rl a le ha prort ove a y le or o he i t r s s t t a o e t r a t r I i undipu e t tt i ns ve i iy r n i ns t r n e e t ha r s he e fe . t s s t d ha he a moun o t Unie Sut s cl m, ofSe t mbe 3, 8,s$1 355. t f he td e ' ai as p e r 201 i 99, 85. A s no e a t d bove t Pa ke s pur ha ed t Pe s nalPr pe t a t pu i a tons he d i , he r r c s he r o o ry t he blc uc i l n Nove ro 201 a Jnuayo 201 l i undipue t ttheS rf s dt prpet s j c mbe f 6 nd a r f 7. ts s td ha t heif ol he o ry ube t t t a l i le r a t td ny s h p i r le pa s d t ough a c tnue t en m be wha t o 1 pror i ns' nd ha s uc r o i ns s e hr ' a nd on i d o cu r t he Pa ke s bo t' Pa k s Re p. o M o .Sum m J 4-5,Dlt No.1 I i a s un s e t tt r r ugh ' r er ' s t t . c. 05. t s l o diput d ha he onl p i r le t tpa s d tzou a d c ntnue t e u be t pr pe t w e e t e ofV igi a y r o i ns ha s e lr gh n o i d o nc m r he o ry r hos r ni N a i lBa a t U nie St t s 1 a 5;s e a s U nie St t s Re y Br 2,Dl N o.1 tona nk nd he t d a e . d. t e l o t d a e ' pl . d. 06 (c wldgig t tte Co a kno e n ha h mmonweat of Vigi a di no ha a pefce le a i tt lh r ni d t ve re td in gans he Pes nalPr pe t a t e tme i wa s d by t She if a t tt owne s p i e e t ofPr mo ro o ry t h i t s ol he rf, nd ha he rhi ntr ss e a ort Ma weee tnguihe u t s e .Ac o di y,hePakes cli t t Pe snal nd/ he yos r xi s d pon he al) c r ngl t r r' am o he ro Pr ry, c t y c r e l own a pos e s i t r i prort ope t whi h he u r nty nd s s , s hid n i iy. IV. Forecl osure oft FederalTax Li he ens Se ton 7403 oft I e na Re nue Code pe m ist Unied Sht s t f e l e on ist x ci he nt r l ve r t he t e o or c os t a le by s ki as e o t pr pe t whih isle aeatc ins ee ng al f he o o o c t ins r tahed. 26U. 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' () TheUnie Saesh c mpledwih j7403byna ng a dee da st iscos- am a1 td tt as o i t mi s fn nt o t r scli l pate S vi le uponorcai nga i ee ti 'hePes lPr rya is I j7 b) ris d ng ins ha l mi ny ntrs n't rona opet tsue. d. 403( . The Unie Sàt ha alo e u bls td es s s s ihed t t i ha vald t x le o t Pe s l Pr pe t ha t s i a i ns n he r ona o ry. A ccor ngl t coultGnds i appr i e t or t f ecl e and sal oft Per onalPr t di y, he ' t oprat o der he or osur e he s opery a pemitdby j7403c. Consse wihohe cae i t scrui,teco twilauh i a s r te () itnt t t r ss n hi ic t h ur l torze nd diec t ltr Re nueSe vc sPr ryAp aiala Liui to S cait (TALS' t r t he nenal ve r ie' opet pr s nd q dain pe ilss 'o ) c nduc t s l Se .e. ,Unie St t sv.Sa he M a tne N o.5: 1 c 00 o t he a e. e g. t d a e nc z- ri z, 1 - v- 657,201 U . Di t 2 S. s . LEXI 6 42,a *8( D. C. y 18 201 ;Unie Sttsv.Stnils No.3: -v- 3,200 S 95 t E. N. Ma , 2) td ae a sa , 07c 0039 9 U. Dit LEXI 527 a * ( D.Va.M a.1 2009 ;Unie Stt v.Wheln,No.5: c S. s. S 74, t 2 E. r 8, ) td aes a 06-v038 2008U. Dit LEXI 6 4,a * ( D.W .Va Apr 22,2008;Unie Sttsv.Re r, 8, S. s. S 233 t 2 S. . . td ae nua t No. c 460, U. DitLEXI 978 a *1( . N. Ma 1 2006 . 05-v- 2006 S. s. S 48, t M D. C. y 7, ) D it but on oft Proceeds s ri i he The fn is f de e na i n i t pr pe dit i uto oft pr ce ds f o t s e o i al s ue or t nni to s he o r s rb i n he o e r m he al f t Per onalPr t l accor he s opery. n dance w ih t applcabl pr sons of t l er Revenue Code t he i e ovi i he nt nal a e s i c e a ,t pr e ds f o t s l oft Pe s lPr pe t s l be di ti e as nd xitng as l w he oc e r m he a e he r ona o r y ha l srbut d f lwsuni e use ()Fis,t stsy a y al dc t a e pe e ofs l,a deemi d olo tl xha td: 1 rt o aif n lowe oss nd x ns s ae s tr ne b s b e u n od ro 1 l c u t () S c nd t Vlgn aNalna u flte c mmeca la y u s q e t r e f h* o r; 2 e o , o r lî to l n h o ril o n q 4 o lg io ss c rdb tePes o P o e t aests d ()Thr , oteUntd S e u t te bla n e u e y h ro rp ry r aise ; 3 ld t h le uts nl h l f rltx l bl ss l c t ten dc so fd mltx l n ie M e i p rra h 1 o te dea a i iie mb e t o h o e f e e a l s d n d n aa p 3 f h a i e a n e co scsm aeotsid a d()F l l,h b ln e l n ,oteP r es me d d r s-ll r ife ; n 4 ol h te aa c ,fa y t h ak r. d Co l i neuson Fort r a ons sae t c ur c l est tt Unt d Sat i e fte t s be e s tt d, he o t oncud ha he le t es s n l d o umma y r j d e to iqco scnm se gt f rco eo t ePes n l r p r a is e Ac o A gy te u m n n t r s-ll e e o o e ls n h ro a P o et t s u . c r l,h y c u twi ga tte Untd S ae 'moim An a p o raeJ d e ta d o d ro sl wl b o r l rn b i tts to l e p r p if u n n n re f ae l e l e e e t sd y. ntr d hi a The Clr i die td t s nd c pis o t i me r ndum o nin a t a c ek s r ce o e o e f b s mo a pi o nd he c ompa ng nyi or e t alc nnq o r c r d r o l o el f e o d. - oaw o: l 4 # da o se t mbe ,2 1 . n s 4 y f pe r 0 8 Se Unte Stt sDiG c J e dor td a e s t udg 4I i l s cdt tt pr ee âo tl s l oft Pe s lPr t mus f tbeuR. t c tl t s mdiput ha he oc m le ae he r ona opery t % ed o over lt e ns s o t s e. 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'he co twilr eon t spaëculris attw tmo i be nde y hs fo I ur l ul hi a s ue l i t come ne s o t c m , s ce s o onlr tl s ea died ds s me o t l e pr e . Prort doi s t co t* 1pemi t pa te t fl lo al nd r bure nt f ho al oc eds i o ng o, he ur r t he ris o te s e n a bref ont Lsu ofwhih ex n a epr l c upplme t l i s he s e c pen es r opery on/de e nq so t s e. md xpe e f he al 9

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