Free Second Amended Complaint - District Court of Federal Claims - federal

Case 1:08-cv-00270-NBF

Document 18-4

Filed 07/29/2008
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Page 1 of 44

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FORn 843
. (Rev. November 200~

Claim for Refund and Request for Abatement

Deparnt of &oM"" ~ See separae instuctions. Inlema! Revene th Tr_uf) .
. An overpayment of income taes . A refund for nontaxable use (or sales) of fuel; or . An overPayment of excise taxes reported on Form(s) 11-C, 720, 730, or 2290.
Name of claimant
. Your SSN or ITIN
:

OMB No. 1545-004

Use Form 843 only if your claIm Involves (a) one of the taxes shown on line sa or (b) a refund or abaterÇant of Interest, penallès, or additions to ta on line 4a. .

Do not use Form 843 if your claim Is for-

:g Hyunjln Salpan Inc. Co .. Addres (number, street, and room or suite no.) .

:

Spo~se's SSN Dr mN
:

~

~ C/O Fallon Law Ofces PMB 504 P.O. Box 10000. Co
City or town, stte, and zip code

:

Employer Identifièation number (EIN)

Salpan, MP 96950
Name and address shown on return If different from abpve

66

,0584533

, òaytime telephone numbe
(
)

1

Period. Prepare a separate For 84 for each tax period
From

2

Amount to be refundej or abated
$ 528,238

01101/2005

to

1213112005

3a Tyj:of ta, penalty, or addition to tax:

R9 Employment . 0 Estate .- 0 Gift 0 Excise (see instctions)
o Penalt-IRC section ~

b Type of return filed (see instrctons):

o 706 D 709 0 .940 . IZ 941 D 943 0 945 Ó ggQ-PF. 0 4720
4a Request for abatement or refund of:
. 0 . Interest as e. resuit of IRS errors or delays.

o Other (specif)

.1; Oàtes of payment ~ . .
Attåched opinion .letter.

. 0 A penalty or addition to tmç as a reult of erroneous advice from the IRS.

5 Exp'lanation and adaitional claims. Explain why you believe this claim should be allowed, and show the computation of your

: taX refund or. abatement of inter!"st, -penalty, or apdition to tax. If you need more space, attach addltlonal'sheets. .

Signature. If you are filng Form 843 to request a refund' or abatement relatIng to a joint. return, both yòu 'and your spouse must'

sign the claim. Claims filed by corporations must be signed by a corporate offcer authorized to sign, and the signature must be' .

accompanied by the offcer's title. _. . . ,./'\

belief, ~ Is tre, correct, 1 complete. W M ~ . ~ ""i)~~;/.
~;~~~:~:~~~:~:,,::::~:~~::::::::::::::.:::::-::::::::::::::::: :~~::::~::: Signatre . ---/~ . Date
For Priacy Act and Paperwork Reduct" n Act Notice, see'

Under penalties of perjury, I declar that i have exained thIs claim, IncludIng accompanyi , and, to the best of my knowledge and,. .J.e~e",/'

separate instctitins. Cat. No. 101BOR Form 84 (Rav. 11-2005)

EXHIBIT 3

Page-l

HYUNJIN
BOX , ,

1

2005
"

Page 2 of 44

ãi (I
2005 FlèA& . SSNO. MEDICARE
$959 $670 $1,015
. $1,025

~C'

Case

Number

First Name
Last nàine'
MEl LAN

i: OJ

o
JING AI LONG XU
'.

Hyunjin FICA 00001 : Hyunjin FICA 00002 Hyuniin FICA 00003 Hyunjin FICA 00004 Hyunjin FICA 00005 Hyunjin FICA 00006 Hyunjin FICA 00007 Hvunjin FICA 00008 Hyuniin FICA 00009 Hyunjin FICA 0001 0 Hyunjin FICA 00011
CI

HAl LAN
XU
,

,586315844 586393476
58639-2912

)( ca wa.

JING YU

JIN..
XU

Filed 07/29/2008

CHUAN SHU
YINGAI
ZHEN FU, YINGHUA
QUAN ZHAO

. GUO

LI ..
FANG
.-

586394907 586399030 586396666 586399029 586413499
586413461 58641.8248 5'86431895

$1,040 $807 $904
$,1,035

$1,334
.$1,081 $731

WEN HUA,

XU .
ZHAO
CHI

UAN HUA
GUI YUE .
HONG MEl

Document 18-4

Hvuniin FICA 000"1 2

. 586431764
'586436755
. 586450192

Case 1:08-cv-00270-NBF

o.
ZHU

Hýunjin, FICA 00013 , Hýuniin FICA 00014 Hvu,njirl FICA 00015 Hyunjin FICA 00016 Hyunjin FICA 00017 Hvunjin FICA 00018 Hvunjin FICA 0001 9 Hyunjin FICA 00020 Hyunjin FICA 00021 Hyunjin, FICA 00022 HyUnjin FICA 00023 . Hyunjin FICA 00024 HvunjinFICA 00025 Hyunjin FICA 00026 Hyunjin FICA 00027 Hvunjiii FICA 00028

MEl NA.
DONG AI TAl HUA YU HUA JUN FENG
CUi

" FANG PIAO'
JIN

586450180
. '586450188

$969 $1,159 $797 $1,130

U'
ZHANG SONG PIAO

586339824
586254152 "

'$958 $771

$1,136

XIU ZHI

LIN HONG

YUHUA HU ZHE ' LAN SHU
JING HUA ZHEN SHI YING LAN

U YIN'
CUi

586315886 5864S4581 ,586454576 586255835
JIN.
JIN
' '.

$1.,203

$1,003
$871

,.

. 586456240

LI

LI

ZHEN HUA .

' PIAO

586456244 586458018 586459085 586459136 586457771

$1,091 $200 $769 $413
' $1,040

$415 $524

1

HYUNJIN BOX 1

M

Page 3 of 44

2005

Case Number
. Last name ,2005 FICA &

FirstName
SAl JIN JIN JIANG JIN
LI

i: C)

!: l" ~ (I

o
JIN

Case 1:08-cv-00270-NBF

,. U'-~\

Hyunjin FICA 00029 GUI HUA Hyuniin FICA 00030 SHU ZI Hyurijin FICA 00031 CHUN HONG . Hyunjin FICA 00032 XIANG YU Hyunjin FICA 00033, JIN HUA Hyunjin FICA 00034 YINGHAI Hyunjin FICA 00035 YING Hyunjin'FICA 00036 QIANJIN . Hyunjin FICA 00037 SHUPING Hyuniin ,FICÁ 00038 HONGWEI Hyunjin FICA 00039 YULAN Hyllnjin FICA 00040 MEl" Hyunjin FICA 00041 XIAN JI Hyunjin FICA Q0042 QIU VUE Hyunjin FICA 00043 XIANGHUA Hyunjin FICA 00044 YUSHUN Hyúnjin FICA 00045, SHAN NU Hyunjin 'FICA 00046 YÀNSHI Hyunjin FICA 00047 DONGSHUN Hyunjin FICA 00048 HAl LAN Hyunjin FICA 00049 MEIYU " Hyunjin FICA 00050 L1XIN Hyunjin FICA 00051 MING(¿IU

SSNO. 58645.7767 ' 5'86459079
MEDICARE

)( eu

W C.

Filed 07/29/2008

,
' ZHENG ,XIAN HONG
LI

UAN CONG "

,586211934 586459077 586459080 586473602 .586473545 586472637
, 586472633

$430 $394 $979 $947 $445 $241 $710 .$1,197

. $34
$964 $1,006 $761 $772 $985 $774 $163

Document 18-4

' 586472640 586473559 586473540 586319998
' 586490107

i r.

JIN

HUANG,

ÇUI "
ZHANG
XU
, ,

586490102 586492024 586492027 586490110
XU

$18.7 ' $1,151

"586490111
. JIN JIN
L1U,

QU

Hyunjin FICA 0005 2 SHUNYU Hyunjin fiCA 00053 AIHUÀ'

U
YAN. JIAN'G'
CUI

Hyunjin FICA 00054 HAISHAN, Hyunjin FICA 00055 ZHEN HyUrijin FICA 00056 HAISHAN

YAN' ,

586490103 586492034 586490853 586490866 586492400 , '58649" 572 . 586413463 586491558 , 586491571

$946 ' $649 $115 $517
' $994

$183 $974 $560

$U26
$936

2

HYUNJIN
BOX

1

Page 4 of 44

2005

- CD
2005 FICA &

~~

:: 0'

Case Number' '
Hyunjin FICA 00057 Hyunjin FICA '00058 Hvunjin FICA 00059 . Hyunjin FICA 00060 HvuniinFICA 00061 Hyunjin FICA 00062 HyUnjin FICA 00063 Hyùnjin FICA 00064 Hyunjin FICA 00065 Hyuniin FICA 00066 Hyunjin. FICA 00067 , Hyunjin FICA 00068 Hyunjin FICA 00069 Hyùniin FICA 00070 Hvunjin .FCA Q0071 Hyunjin FICA 00072 Hyunjin ,FICA 00073 Hvunjin FICA 00074 Hyunjin FICA 00075 Hyunjin FICA 00076 .Hyunjin FICA 00077 -Hyunjin FICA 00078 Hyunjin FICA 00079 Hyunjin FICA 00080 Hyunjin FICA 000'81 Hyunjin FICA 00082 Hvuniin FICA 00.083 Hvuniin FICA 00084
, $1,125

First Name
HAIYAN
CUI
XU

Last naine
SSNO. ' 586491557
MEDICARE

)( C' wa.

WENSHAN '
DUO MINGJI YU JI SHUN JI
"

Filed 07/29/2008

u
GUANG RI
'L1

GUO ZHENG ' JIN ZHENG
CUi REN

Document 18-4

DONG QUAN YAN HUI LING. YAN.HUA HUA SHI ZHONG WEI XIAOXIN
MA' LU

586491570 586493353 586337184 586493356 586255623 586494882 586494881 ' 586492968 586494877
5.86397538

$1,117
$821

JIN .
TIAN.
L1U

KANG

YU SHUN YINGZI

RaNG
XIANG LAN MEl HUA JING. FENG YU.HUA MEl LAN XUE HUA MEl HUA'

Case 1:08-cv-00270-NBF

CHUN JI JIN JIN JIANG JIN
CUi

586496042 586411099 586496038 586496045 ' 586496047
58649.6459

$168 $1,182 $953 $1,075 $1,027 $1,017 $1,036 $520 $865 - $585 $943 $779 $1,164 $590

L)

PANG

GAO'
JIN AN
CUi

CUi,
CHUN YU
LI XIN

L1AN

LANG

,

586497363 586498041 586498079 586498047 586497511 586498050 586497507 586498033 586498518 586498551 586498542,

. $816

_ $812
, $1,132

$855 $752 ,$950 $748 $795 $472 $834 $559

3

HYUNJIN BOX 1

Page 5 of 44

2005.,

~lt
2005 FICA &

, ãi (1

Case"Number
First Name

Last rlarne

X tn

SS,NO. MEDICARE
LI YUN L1AN HUA BAO L1AN L1ANJI' HONG MEl
LI

)( CG

WD.

.U
LIN

Case 1:08-cv-00270-NBF

u
YIN HUA

Hyunjh FICA 00085 . Hyunjin FICA 00086 Hvunjin FICA 00087 . Hyuniin FICA 00088 Hyunjin FICA 00089 Hyunjin FICA 00090 Hyunjin FICA 00091 Hyunjin FICA 00092 Hyunjin FICA 00093 Hyunjin FICA 00094 Hyunjin FICA 00095 Hyunjin FICA 00096 Hyunjin FICA 00097, Hvunjin FICA 00098 Hyunjin FICA 00099 Hvunjin FICA 00.100 Hyunjin FICA 00101 Hyunjin FICA 00102 Hyuniin FICA 00103 Hyunjin FICA 001 04 Hyunjin FICA 00105 Hyuniin FICA 00106 Hyunjhi FICA 00107 Hyuniiri FICA 00108 Hyui1jin FICA 00109 Hyunjin FICA 00110
ZHANG
MA

ZHANG JIN

Filed 07/29/2008

JING JINHUA JINGZI-

.zHANG

586498617 586398168 586498544 586498ß14 586498561 58Q498658 586497844
$908 $1,010 $1,004 $190 $305 $304 $256
$475 .

PIAO,
XU
LI

58.6499384 '

LIL1

Document 18-4

MINGJIAN RUN E XIANG VUE
DU
YIN YIN

AlLAN
XIU FENG
L1AN

ZHANG SONG PIAO WU CAl
YU
YIN

586497845 586499422 586497843 586510403 586610401 586510404 586510397
5a651 0394

XIAN YOU YING YU MEl HUA

AI L1AN "
SHAN JI JIN JI

TIAN , SHEN
QUAN PIAO HUANG JIN ZHANG WANG

CHUN YI . '
SONG 21

586512452 586511761 586511777 586512443 586511773 586512442 586511772
YU HUA .

$229 $785 $1,å61 $688 $748 $898 $814 $817 $666 $798 $1,10~ $1,138 $975 $882
' $1,131

586511771 586511764 '

CHUN HUA HyuÌ1jin FICA 00111 XUE L1AN
MIN

Hyunjin FICA 00112

~

586511767 586511778 586279535

$608 $692 $725 $698
$1,131

4

HYUNJIN BOX 1

2005

Page 6 of 44

. a:
2005 FICA &

~~

- CI

Case Number
First Name

Last name
SSNO.
MEDICARE
L1U

:i C)

)( CG

W Q.

l)
YIN

Case 1:08-cv-00270-NBF

u
LI MEl

Hyunjin.FICA 00113 . Hyunjin FICA 00114 Hyunjin FICA 0011 5 Hyunjin FICA 00116 Hyunjin FICA 00117 Hyunjin FICA 00118 Hyuniin, FICA 00119 Hyunjin FICA 00120 Hyunjin .FICA 00121 Hyuniin FICA 00122 Hyunjin FICA 00123, Hvunjin FICA 00124 Hyunjin FICA 00125 Hyuniin.FICA 00126 ,Hyunjin FICA 00127 Hyunjin FICA 00128 Hyunjin FICA 00129 Hyunjin FICA 00130 Hyunjin' FICA 00131 Hyunjin FICA 00132 Hyunjin FICA 00133 Hyunjin FICA 00134 Hyunjin FICA 001 35 Hyuniin FICA 001 36 Hyunjin FICA 00137 Hyunjin FICA 001 38 Hyunjiii FICA 00139 Hyunjin FICA 00140
YU LING

TING .
WANG
L1U

JUN FENG

Filed 07/29/2008

JUAN,
LI

CAIXIA

XII. ZHEN CHUN HONG XIAO MAN HONG JUN YAN YAN MEl LAN
PIAO

SUN ZHANG ZHANG SHAO WANG

QUAN MEl YUAN YUAN HAIXIA JING WEN JING XIUXIANG JUN YAN. JING
ZHANG ZHANG SUo WANG DONG
SHI
LI

Document 18-4

'JIANG,

586512441 586511774 586513668 586513667 586513672 586512666 586516764 586513669 586513704 586513675 586512666 586355672 586513677 586513676 586513671 586512667
586513660 '

586513670 586514277
HONG JIN, BAI

58635178,1 -

MINGJI MEl SHAN HAIYU
YAN
WEI WEI

CUI.
QI

LUG

NA

XU

. 586512818 586295482 ,586514274 586512819 586514280 586514284
QINGXIANG YAN HONG

,JIA
LI

' 586514275

586514278

$952 $968 $944 $935 ' $252 $947 $1,143 $967 $252 $932 $919 $209 $878 $715 $234 $754 $905 $846 ,$1;080 $296 $803 $1,133 $1,173 $805 $273 $1,082 $1,038 $908

5

HYUNJIN
BOX

1

Page 7 of 44

2005

~~ - (1
2005 FICA &

:r en

Case Number
First Name Last name

)( a:

SSNO.
MEDICARE

w Q.

Filed 07/29/2008

o
YONG"JING. XIANG SHU XIANG FEN Hyi,mjin FICA 001 50. JUN
CUi
XU
XU

~ Hvunjin FICA 00142 Hyunjin FICA 00143 Hyuniin FICA 00144 Hyunjin FICA 00145 Hyunjin FICA 00146 Hyuniin FICA 00147 Hyunjin FICA 00148 Hyunjin FICA 00149
WANG

Hyunjìn FICA 001 41 GUI FANG XIAOXIA YA HUAN

SUN.
$290
$861

: 586514281
' 586514283

GAO,
81.

XIU JUAN.
YU JING
LIN LIN

MAO ZHOU

Document 18-4

Hyunjin FICA 00151 Hvuniin FICA 00152 Hyuniin FICA 00153 Hyunjin FICA 001 54 Hyunjin FICA 00155 Hyunjin FicA 00156
CHUNMEI CHUNJI CHUNYU CHUNHUA XIANNU
LI LI LI

XING YANG CUi

L1YING

HAN
LI

Case 1:08-cv-00270-NBF

G
Hyunjin FICA 00162 Hyunjin FICA 00163 . Hyunjin FICA 00164 Hyunjin FICA 001 65 Hyunjin FICA 00,' 66 Hyuniin FICA 00167 Hyuhjin FICA 00168
XINXIN
HUI

Hyunjin FICA 00157 Hyunjin FICA 00158 Hyunjin FICA 00159 Hyunjin FICA 001 60
SHUNHUA HUA SUJING YANQIU
Hvunjin FICA 001 61 YINGYING

JIN
L1U

LI

,586516037 586516036 586516039 586517529 586517258 586256998 586397640 586375026 586516785 586517440 586516775 58651744g 586516774 586516768 586356497 586517442 58651677.7 586517443
SHAD

$923 $660 $370 $856 $994 $1,060
$231

$942 $1,081 $1,079 . $1,074
$351

$943 $1,133 $1,075
$958 '$523

' 586516780
WANG,
JIN SHAO

YINGYU

ZHENGSHU HUA

PIAO CAl

"

JING,
MEIHUA

YUE

SUN

586516783 586516772 586517444 586334921 586516762 586516787 586318318

$173 $586 $195
$481
$94;3

$963 $494 $946 $942

6

,HYUNJIN
BOX 1

Page 8 of 44

2005
Case Number First Name Last name

:i en

- Q)

~~

200GFICA&

SSNO.
MEDICARE

W Q.

)( C'

u
MEIZI

Case 1:08-cv-00270-NBF

u
Hyun¡¡ñ FICA 00191

Hyunjin FICA 00169 . Hyunjin FICA 00170 Hyunjin FICA 00171 Hyuniin FICA 00172 Hyunjin FICA 00173 Hyunjin FICA 001 74 Hyuniin FICA 001 75 Hyunjin FICA 001.76 Hyunjin FICA 00177 Hyunjin FicA 00178 Hyunjin FICA 00179 Hyunjin FICA 00180 Hyunjin FICA 00181 Hyunjin FICA 00182 Hyunjin FICA 00183 Hyunjin FICAOO184 Hyunjin FICA 001 85 Hyurijin FICA 00186 Hyunjin FICA 00187 Hyuniin FICA 00188 Hyunjin FICA 00189 Hyunjin FICA 00190
XIAOPAN
HU
LI

Filed 07/29/2008

SHUNYUE GUIHUA HUIHUA HONGZI HAIYU MElLING XUEYING
CUi
' JIN

586517441 586518815 586518966
$567
, $906

$991

58,6518811

HAN CAl HUANG ZHENG
XU CUi
LI

586518967
586518799 ,

SHANHUA
GUISHAN MEILAN
HUANG ZHENG
LI

Document 18-4

586518806 586518858 586472639 586518965 586517703 586518807
5865'18859

$715 $955 $683 $256
$921

$1,10fi $1,168 $785
' $525

JUHUA
MEIHUA LAN GENXIE CHANGLI YUNXIANG JINHUAMEISHAN YUHUA JINGYU HAIXIA
YANG
LI

lIU

ZHOU .
ZHAO HUANG JIN
' LI

Hyunjin FICA 00192 Hyunjin FICA 00193 Hyunjin FICA 00194 Hyunjin FICA 00195 Hyunjin FICA 00196

L1BO

LIANG SUN

FANGSHUAI: HONGJUAN
MENG

LI

WANG,
SHANSHAN
WANG SONG

586518822 586517711 586518817 586517705 586315985 586517821 586519247 586517811 586517812 586519235 586519268 586519251 586519Z75 586519274 586519266

$1,178 $938 $942 $1,222 $1,143 $1,022 $1,054 $1,155
$201

$745 $479 $943 $1,133 $748 $1,076 $1,008

7

HYUNJIN BOX 1

Page 9 of 44

2005

~~
2005 & FICA

- CD

Case Number
First : Name Last name

:i C)

SSNO.
MEDICARE

u
L1U

Case 1:08-cv-00270-NBF

u

Hyuniin FIÇA 00197 JINU, . .Hyunjin FICA 00198 L1MEI Hyunjin FICA 00199 YAN HYlJnjin FICA 00200 YULAN . Hyunjin FICA 00201 MINGMING Hyunjin FICA 00202 HAIYAN Hyunjin FICA 00203 FENG Hyunjin FICA 00204 CHUNQIU Hyunjin FICA 00205 LIN Hyunjin FICA 00206 XIYU Hyunjin FICA 00207 HONG, . Hyii,njin FICA 00208 JING Hyunjin FICA 00209 XIAOMIN ,.r Hyunjin FICA 0021 0 TINGTING Hyunjin FICA 00211 YUNXIA Hyunjin FICA 0021 2 JIHONG Hvunjin FICA 0021 3 YINHUA Hyunjin FICA 00214 XUEMEI Hyuniin FICA 0021 5 XIANGUÁN Hyunjin FICA 0021 6 L1ANHUA HyunjÎn FICA 00217 SHUNFU Hyunjin FICA 0021 8 GUlPING Hyunjin FICA 0021 9 XIUJUN Hyunjin FICA 00220 YAN Hyunjin FICA 00221 JINBO ' Hyunjin FICA 00222 JISHENG Hyuniin FICA 00223 L1ANJI Hyunjin FICA 00224 YJNJI
WU
RU

586519731
$722.
$908 $1,000
$761 $1,111 $935 $961

)( C' wa.

Filed 07/29/2008

WU LU
LIN

SUN
GU FENG XUE ZOU SUN CHEN
LI

586519726 586519730 586519725 586517930 586519727 586519752 586517929 586519736 .586519732
586519733 ,

LIANG WANG SAl SU HAN SUN
CHI

ZHANG
LI

ZHANG GUO JIN JIANG JIN

586519728 586519718 586519721 586519724 586530471 586532112 586530469 586530457 586530470 586399526 586532117 586532115 586530472 586532113
' 586532114

Document 18-4

$1,060 '$958 $1,095 $1,168 $1,170 $1,173
' $1,170

$963 $628 $396
. $1,094

$1,028 $778 $963 $519 $1,085 $140 $957 $1,108

586530460 586530461

$871

$1,133

8

HYUNJIN BOX 1

C" ()

Page 10 of 44

2005

l-_
2005 t=ICA& MEDICARE

a: (I

Case Number
First Name Last name

:i m

SS'NO.
XIANGHUA

u
LING YINGYU

Case 1:08-cv-00270-NBF

0'
, Hyunjin FICA 00248 Hyunjin FICA '00249 Hyunjin FICA 00250 Hyùniin FICA 0025" Hyuiliin FICA 00252

Hyunjin FICA 002.25 . Hyunjin FICA 00226 Hyunjin FICA 00227 . ,Hyunjin FICA 00228 Hyunjin FICA 00229 Hyunjin FICA 00230 Hyunjin FICA 00231 Hyùnjin FICA 00232 Hyunjin FICA 00233 Hyunjin FICA 00234 Hyunjin FICA 00235 Hyunjin FICA 00236 Hyunjin FICA 00237 Hyunjin FICA 00238 Hyunjin FICA 00239 Hyunjjn FICA 00240 Hyunjin FICA 00241 Hyunjin FICA 00242 Hyunjin FICA 00243 Hyünjin FICA 00244
CHUNNU'
AIHUA AILIAN MEIHUA XIANGHUA
LI

PIAO JIANG

Filed 07/29/2008

QIAN JIN
CUI

Document 18-4

UQIN CHUNXIA HONGYING L1ANGHUA WEIHONG
ZHU
LIN

JIN FANG WANG YAN ZHAO
QIAN QIAN ZHANG ZHOU
XU

QIUFANG
HUIZHU

GUOHUA ZHENSHU
L1ANRONG
L1XIA

.HyunjinFICA 00245 MINGHUA . Hyunjin FICA 00246 SHUNYU 00247 XIAOHUA Hyunjin FICA XIANGHUA XIANHUA CHUNHUA

PIAO WANG MENG PIAO
LI

AN
LIN XU YIN

PiNG'
YAJUAN

WANG FENG

586530467 586530459 586530465 586530468 586230711 586532694 586532695 586532709 586533796 586533802 586533805 586533807 586533791 586533792 586532700 586256638 586532699 586293573 586532698 586533790 586352879 586411947, 586532841 .5865328'42 586532843 586296235 586534374 586534371
$930
$971

X CG wa.

$953 . $893
$903 $938 $894 $1,130 $1,020 $495 $507 $1,007 $924 $1,015 $934 $1,025 $455
$'1,124

$1,020 $908 $1,166 $994 $1,008 $826 $1,047 $779 $752 $1,071

9

HYUNJIN BOX 1

M_I

Page 11 of 44

2005

!:-

!: (I
2005 FICA &

:i C)

Case Number
Last name

First Name

)( eu

SSNO.
MEDICARE
LI

W Q.

Hyunjin FICA 00253 DONGZHI Hvunjin FICA 0025.4 L1JUAN'

Filed 07/29/2008

u
Hyunjin FICA 00260 Hyunjin FICA 00261 Hyunjin FICA 00262 Hyunjin FICA 00263 Hyunjin FICA 00264 Hyuniin FICA 002ß5 Hyunjin FICA 00266 Hyunjin fiCA 00267" , Hyunjin FICA 00268 Hyuniln FICA 00269 Hyunjin FICA 00270 Hyuniin FICA 00271
L1U

Hyuniin FICA 00255 . Hyunjin FICA 00256 Hvuniin FICA 00257 . Hyunjin FICA 00258 Hyunjin'FCA 00259
QIN

YANJIE JING
LI

ZHANG GUAN LANG

YUJIE

JIA
GUAN
HU
LIN
"

586534403 586538460 586536008 586536014 586536044 586536010
$72
$581

$947 $583 $600
$941 $961

HONGRU CUIMEI RUIPING

i 586536018

' 586536007

Document 18-4

HUIHONG.' YANFENG XIUÇHUN
' CHEN

WANG
LIN

JISHAN
XIANGJI
BIN

DONGTIAN
WEI HUA MElLAN
HUIYU

AN JIANG JIN
DU

Case 1:08-cv-00270-NBF

U
Hvuniin FICA 00275 Hyunjin FICA 00276 Hyunjin FICA 00277 Hyunjin FICA 00278 Hvunjin FICA 00279 Hvuniin FICA 00280

/' , Hyunjin FICA 00272
Hyunjin FICA 00273 L1ANYU
Hvuniin., FICA .002'74 HAIYAN

CUi JIN JIN JIN NAN
, YIN

586536009 ,,586537253 586536003 586536021 586116711 586536002 586352877 586412949 586536006 586476947 586537252
586536013 '

$643 $428 $937
$581
;

$982 $1,117 $1,1$2 $810 $952 $838

$9~
586536042 586536020 586536023 586536024 586536016 586536012 586536011 586537250
$1,089 $918 $919 $1,152 $934 $1,172 $747 $1,142 $870. $1,037

CHENGJI XIANGSHU XIANGHUA HUAZI MEILAN ..

' ZHU
LIN

JIN . JIN '
JUHUA .
CUi
d

10

HYUNJIN BOX 1

Page 12 of 44

2005

~~
2005 FICA &

- CD

Case Number
Last name

First Name

:i C)

SSNO.
SHEN
LING

l)
SHANFU '
JINSHAN
HAIHUA
LI

Case 1:08-cv-00270-NBF

Hyunjin FICA 00281 . Hvunjin FICA,00282 Hyunjiri FICA 00283 ~ Hyuniin FICA 00284 Hvunjin FICA 00285 Hvunjin FICA 00286 Hyunjin PICA 00287 Hyunjin FICA 00288 Hyunjin FICA 00289 Hyunjin FICA 00290 Hyunjin i=ICA 00291 Hyunjin FICA 00292 Hyunjin FICA 00293 Hyunjin FICA 00294 Hvunjin FICA 00295 , Hyunjin FICA 00296 Hyunjin FICA 00297 Hvunjin FICA 00298 Hyunjin FICA 00299 Hyuniin FICA 00300
MIN:

Filed 07/29/2008

JIANHUA MINGHUA MEIHUA SHANAI XIANGHUA
SHEN JIN

586537254 583536017 ,586537130
'586535569

MEDICARE '$996

)( ca

Wa.

LIN CUi

JIN JIN

L1ANYU

PIAO .
L1U

YAN WENWEN HONGMEI XIAOYAN TINGLI CHUNHONG JIYU YUSHI YINGLAN YINHUA
, .

Document 18-4

MA YANG LENG YAN ZHANG XUAN
LI LI

JIN

5865355"4 586535568 586537141 586377160 586371335 586334423 586535515 586535518 586535533 586537126 586537132 586535536 586535532 586535513 586535509 586535502

$982 $967 $1,082 $945 $523 $1,062 $874 $1,082 $243 $1,066 $449 $436
. $1,093'

$978
$95.7

$929 $245 $282 $797
$248,833

$248,833

, 11

HYUNJIN

Page 13 of 44

'BOX2 2005

M(\
2005 FICA &

!:Medicare
$912 $905 $848 $195 $615 $747 $975 $851 $924 $772 $159 $1,073 $978 $477 $195 $1.100 $1.030 $801 $906 $680 $273 $851 $1,154 $1,152 $1,139 $1,124 $819 $317

OJ

Case Number
First Name Last name

- CD

SSNO.

:i C)

)( as

Filed 07/29/2008

u
--

Hyunjin FICA 00301 SONGJI, Hyunjin FICA 00302 Hyuniin FICA 00303 Hyunjin FICA 00304 - Hyunjin FICA 00305 Hyuniin FICA 00306 Hyuniih FICA 00307 Hyunjin FICA 00308 Hyunjin FICA 00309 Hyunjin FICA 00310
Hvunjin' FICA 00311
Hyunjin FICA -0031 2

Case 1:08-cv-00270-NBF

u

Hyunjin FICA 0031 3 Hyunjin FICA 0031 4 Hyunjin FICA 0031 5 Hyunjin FICA 0031 6 Hyunjin FICA 0031 7 Hyunjin FICA 0031 8 Hyunjin FICA 0031 9 Hyunjin FICA 00320 Hvuniin FICA 00321 Hyunjin FICA 00322 Hyunjin FICA 00323 Hyuniin,FICA 00324 Hyunjin FICA 00325 Hyúnjin FICA 00326 Hyunjin FICA 00327 Hyunjin FICA 00328 Hyunjin FICA 00329
XU

Document 18-4

XIANGHUA FENSHAN CHUNSHAN MINGNAN HUA FUSHUN HONGMEI CHUNYAN YANJIAO HONGHUA MINGHUA JINLAN SONGJI GUISHAN YAN OANOAN
, CUi

PIAO JIN

586473948 586535506
586417048 -

w 0.

JIN SHEN ' JIN JIN
L1U

PAN,
LI

SHEN
CUI

JIN JIN
CUi.

ZHANG
LI

MEl

586537610 586399163 586535501 ' 586418234 586535516 586537129 586537127 586374757 586535495 586250481 586458016 586430087 586535494 586535535 586370289
YOU WANG YANG
QIU
LI

YUXIA

'586411565

YAFEN ,
JINXIU YANHUA CHENGHU TAIJIE WENQUAN FANGHAI SHUNAI YINHUA XIANGLAN

JIN NAN
01
LI

586537131 586292881 586411555 586535512 586537124 586535520 586535496
, 586535510
JIN QUAN

5.86535503

586535524

$961

1

HYUNJIN
BOX

2
2005 FICA &

Page 14 of 44

2005

Case Number
55.NO.
Hyunjin FICA 00330 HUALAN Hyunjin FICA 00331 HAl LAN
JIN JIN

First Name

Last name

~~ - (I

586535504
586535,505

Filed 07/29/2008

(j
HONGLI
XIMEI
XL

Hyuniin FICA 00332 Hyunjin FICA 00333 , Hyunjin FICA 00334 Hyunjin FICA 00335 Hyunjin FICA 00336 l:yunjin FICA 0033.7 HyunjinFICA 00338
L1ANSHU HONGHUA L1HUA YANMEI
L1U

CUI

JIN LANG
QIAN GE

MEl

586452893 5$6535493 586537125 586535508 586535571 586535497
' 586535528 5'86535567

Hyunjin FICA 00339' YAN

WANG CHEN'
YU

Hyunjin FlCA00340 GUIZHEN Hyunjin FICA 00341 Hyunjin FICA 00342 Hvunjin FICA 00343 Hyuniin FICA 00344 Hyunjin FICA 00345 Hyuniin FICA 00346 Hyunjin FICA 00347 Hyunjin FICA 00348 Hyunjin FICA 00349 Hyuniin FICA 003.50 'Hyuniin FICA 00351 Hyunjin FICA 00352 Hyunjin FICA 00353 Hyunjin FICA 00354 , Hýunjin FICA 00355 Hyunjin FI.cA 00356 Hyunjin FICA 00357 . Hyunjin FICA 00358
XUELIAN XIUYING
QIU XU ZHU LU

Document 18-4

586535530 586535534 ,586535523
5.86535531

GUIHUA JIPING HAIYING MEII-UA WEIFANG CUIHONG

TANG
QIAN
QIU

Case 1:08-cv-00270-NBF

Lj

HUIYING HAIXIU

SHENG SUN
XU

SHUNYU GUOHUA XIANGHUA JINGHAO DAN
XUEMEI

JIN
MA
LI LI

586537133 586537128 586535527 586535521 586535522 .586535525 586535526 586418246 586415486 586536019 586413499 JIE '
CHUNMING

SONG SONG
. L1U

-586536403 586536412 '

586537352 586536405
2

Medicare $773 $770 $851 $939 $932 $909 $337 $983 $290 $1,033 $944 $1,046 $1,036 $1,020 $220 $294 . $912 $958 $1,026 $1,Ò30 $932 $1,141 $927 $514 $1,035 $958 $946 $855 $957

:r tn

)( as

Wa.

I:

.l

, L

HYUNJIN

80X2

Page 15 of 44

2005
2005 FICA Case Number First Name Last name &

~~
Medicare $943 $1,042 $947 $944 $1,091 $528 $1,159 $1,085 $1,019 $1,098 $953 $939 $945

- CD

SSNO.

J: tn

)( C'

L)
JU
YUANYING JUNHUA XIAOHUA
GU

Case 1:08-cv-00270-NBF

V
.. -,

Hyunjin FICA 00359 Hyunjin FICA00360 Hyunjin FICA 00361 Hvunjin FICA 00362 - Hvunjin FICA 00363 Hyunjin FICA 0,0364 Hyunjin FICA 00365 Hyunjin FICA 003a6 Hyuniin FicA 00367 Hyunjin FICA 00368 Hyuniin FICA 00369 Hyunjin FICA 00370 Hyunjin FICA 00371 Hyuniin FICA 003-72 Hyurijin FICA 00373 Hyunjin FICA 00374 Hyunjin FICA 00375 Hyunjin FICA 00376 Hyunjin FICA 00377 Hyunjin FICA 00378 Hvunjin FICA 00379 Hyunjin FICA 00380 Hyunjin FICA 0038.1 Hyunjin FICA 00382 Hyunjin FICA 00383 Hvuniin FICA 00384 Hyunjin FICA 00385 Hyunjin FICA 00386 Hyunjin FICA 00387
AIWEI XIANGCHUN YULAN
LI

XU

XIUYU

Filed 07/29/2008

YINGHUA YINHUA YINJI
XUAN

PIAO HUANG ZHENG

586536402 586279901 586537351 586475035
586'536419

w ii

JIN

SHEN.
PENG'
LI

586536415 586536400 586536411 586536396
586536408 '

YINGYUE

Document 18-4

XIANGHUA CHUNJIN
LI

YAN WEN

QINGSHU HUA
YUZHU JING"
L1RON(3'

TIAÑ
JIN JIN SUN SUN
YIN

JIUBING' MElLING

WANG
. CI

HAIYAN HAIHUA JING JING
L1NLlN

CUI

CAIHONG
XUEYING L1ANFANG

WANG ' MA JU WANG SHAO
XIE

586536401 586237257 586538456 586537611 586538454 586538446 586538442 586375016 586538453 586538459 586538455 586539891 586416586 586539912 586539903 586539899 ,586539910 586539905
586537977 '

$931

$1,250 $992 $946
' $855 $:1,042

$1,054 $989 $1,086
$'1,064

i

$572 $887
$931

,i

¡

i

$964
$191

¡

$524

3

j

,i

¡

, ñ

HYUNJIN
BOX

Page 16 of 44

2 2005
2005 FICA &

Case Number
First Name Last name

SSNO.

-u
LI

Hyunjin FICA 00388 Hyunjin FICA 00389 Hyuniin FICA 00390 Hyunjin FICA 00391 : Hyuniin FICA 00392 Hyunjin FICA 00393 Hyunjin FICA 00394 Hyuniin FICA-00395 Hyunjin FICA 00396 Hyunjin FICA 00397 Hyunjin FICA 00398
MEIHUA

JINHONG GUIFANG YAN
XIUE

SONG JIN SONG SHEN
$931
ZHU REN

Filed 07/29/2008

586539907 586539897 586539908 586539906 586539917
5,86414768

Medicare $983
$805 $313 $944 $899 $742 $835 $460 $989 $948 $308 $946 $1,119 $697

~~ - (1

:i C)

)( eu

w 0.

JINSHU,
FUHUA MEIHUA SONGZI HAIYAN XUEHUA YINHUA CHUNFU FENYU YUSHI
HAN NAN HAN ZHAO JIN JIN
HAN
XIN

SONG

Case 1:08-cv-00270-NBF

i- ..
'-'"

Hyunjin FICA 00~99 Hyunjin FICA 00400 Hyunjin FICA 00401 Hyuniin FICA 00402 Hyunjin FICA 00403 Hyuniin FICA 00404 Hyuniin FICA 00405 Hyunjin FICA 00406 Hyunjin FICA 00407 Hyunjin FICA 00408 Hyunjin FICA 00409 Hyunjin i=ICA 00410 Hyunjin FICA 00411 Hyunjin FICA 0041 2 Hyunjin FICA 0041 3 Hyuniin FICA 00414 Hyunjin FICA 0041 5
SONGYAN JINDAN AlLAN
YUHUA RENYU YUFEN MINGHUA YINGHUA L1ANHUA WEIYAN
MINGHUI L1PING '
LI

SHEN JIN
JIN HUANG JIANG JIN ZHAO GUO SUN WANG

SONGYU

FANG'
ZHU

Hyunjin FICA 004.1 6 CHUNSHI

586537976 586539900 586539893 586539904 586537972 586537978 586539950 586376285 586539894 586539913 586550807 586539898 586537974 586476096 586539895 586539896 586537973 586539916 586539892 586539909 586539911 586552195 586552202
4

Document 18-4

$836,
$1,062 $1,124 $1,060 $875 $987 $1,075 $558 $390 $616
$951
, $972

$920 $1,134

I

i

I

i

HYUNJIN
BOX

Page 17 of 44

2 2005
2005 FICA &

Case Number
First Name

Lastname.
SSNO.
Medicare
$941,

~q

- CI

Hyuniin FICA 00417 JUHONG
"Hyunjin FICA 00419 Hyunjin FICA 00420 Hvunjin FICA 00421 Hvunjin FICA 00422 Hyunjin FICA 00423 Hv"unjin FICA 00424 Hyunjin FICA 00425 Hyunjin FICA 00426 Hyuniin FICA 00427 Hyuniin FICA 00428 Hyunjin FlCA 00429 Hyunjin FICA00430 Hyunjin FICA 00431 Hyuniin FICA 004~ 2 Hyunjin FICA. 00433 Hvuniin FICA 00434 Hyunjin FICA 00435 Hvuniin FICA 00436 , " ( ) Hyunjin FICA 00437 Hyunjih FICA 00438 Hyunjin FICA 00439 .Hvuniin FICA 00440 tlyunjin FICA 00441 Hyunjin FICA 00442 Hyunjin FICA 00443 Hyunjin FICA 00444 Hyunjin FICA 00445
QIAN
LI LI

SHEN
MA LUO

Filed 07/29/2008

Hyun¡¡ii FICA 0041 8 BAOZHU WEIWEN YUEHUA PEIZHEN
MEIHÜA YINHE XIANGHUA
SHEN JIN

586550805 586552199 586550800 586333903 586550796
$929 $983
$921

J: C)

)( C'

Wa.

: 586550806

L)
lHENG
JIN ZHENG HAN PIAO
CUi

586552196 586550811 586431889
5,86550812

MEIHUA
MEl SHAN

SHUNNI

Document 18-4

MElli

YUI.N
XIANYU WENXIA XIUJUAN WEIHUA YUHUA HUOMEI CHUNAI MEIHUA MEIHUA YINSHI MEISHAN
LI LI

JIN JIN

GU

SHAN

Case 1:08-cv-00270-NBF

lHU
AN
L1AN

..

JINHUAN XUEHUA JINSHUN
ENXI

U YANG JIN ZHANG
' JIN

586550786 586550802 586550781 586550790 586550787 586550792 586313872 586550785 586552200 586550813 586552194 586552198 586552197 586394635 586399026 586399927
586550789 '
JIN
CUI

$972 $988 $1,006 $994 $969 $1,069 $1,066 $1,082 $948 $955 $943 $937 $884 $1,026 $924 $914 ' $871 $1,189 $281 $950 $1,101 $1,073 $282

586551081 586550782

$991

$727

5

HYUNJIN

Page 18 of 44

BOX 2 2005

Case Number

. FirstName

Last name
SSNO.
JIN SUN PIAO
LJ

' ,2005FICA&

.~~

u
. LIN

Case 1:08-cv-00270-NBF

G

Hyunjin FICA 00446 XIANGLAN Hyimiin FICA 00447 HAIYAN Hyunjin FICA 00448 LJANJI Hyunjin FICA 00449 HAIYAN Hyunjin FICA 00450 HUA Hyunjin FICA 00451 HONGZI Hyuniin FICA 00452' MEl LAN Hyunjin FICA 00453 MEIHUA Hyunjin FICA 00454 XIUJUAN Hyunjin FICA 00455 HONGBO Hyunjin FICA 00456 XIANGLIAN Hyunjin FICA 00457 XIULI Hyunjin FICA 00458 AIHUA Hyunjin FICA 00459 AlLAN Hyunjin FICA 00460 FUMEI Hvunjin FICA 00461 HONGZI Hyunjin FICA 00462 YINGAI . . Hyunjin FICA 00463 XIANGYU Hyunjin FICA 00464 QIUPING Hyunjin FICA 00465 HAIHONG . Hyunjin FICA 00466 GUOYING Hyunjin FICA 00467" A/HONG Hyunjin FICA 004~8 JINHUA Hyunjin FICA 00469 JISHUN Hyunjin .FICA 00470 MEIHUA Hyuniin FICA 00471 YUHUA Hvuniin FICA 00472 AIHUA Hyunjin FICA 00473 L1HUA Hyunjin FICA 00474 HUIHONG
$471
LI

PIAO
YANG
L1U

MA SHI
LJ

Document 18-4

CUi

CUi
YIN

CUI ' ZHAO.
L.I

586552269 586552201 586456844 586550794 586551082 586550803 586550797 586551013 586550798 586550801 586550808 586550795 586451614 586417561 586551665 5865Sl650
$1,071 $222 $1,089 $1,115 $891

Medicare $195 $1,149 $964

- CI

i: C)

)( ca

w c.

Filed 07/29/2008

$923 $810
$911

$1,002
$971

RUAN
YU SHEN ZHU

GU
CUI

YAN
CUI

ZHENG
XIE

MA

586551669 586552413 586551660 586551668 586552414 586551672 586551653 586490877 586552415 5865516S2 ' 586551670 ,586551664 586551658
6

$1,100 $1;097 $952 $1,119 $1,034 $954 $957 $877 $128
$511

$1,042 $1,074 $988 $959 $507

HYUNJIN 2
BOX

Page 19 of 44

2005

Case Number
First Name Last name

2005 FICA

&

SSNO.

(

\.,
JIAO SONG
LI LI

Case 1:08-cv-00270-NBF

()
L1QIU

Hyunjin FICA 00475 Hyunjin FICA 00476 Hyunjin FICA 00477 Hyunjin FICA 00478 : Hyunjin FICA 004 7~ Hyunjin FICA 00480 Hyunjin FICA 0048" '¡ Hyunjin FICA 00482 Hyunjin FICA 00483 Hyùnjin FICA 00484 Hyunjin FICA 00485 Hyunjin FICA 00486 Hyunjin FICA 00487 Hyunjin FICA 00488 Hyunjin FICA 00489 Hyunjin FICA 00490 Hyunjin FICA 00491 Hyunjin FICA 00492 Hyunjin FICA 00493 Hyunjin FICA 00494 Hyu~jin FICA 00495 Hyunjin FICA 00496 Hyunjin FICA 00497 Hyunjin FICA 00498 Hyunjin FICA 00499 Hyunjin FICA 00500 Hyuniin FICA 00501 Hyunjin FICA 00502 Hyunjin FICA 00503
LI

JUAN JUANZHEN CHUNYAN '
LU

YING

ZHANG SHEN
ZHI

Filed 07/29/2008

YEFANG
L1ANHUA DEXIANG LING MINGJUAN CAIXIA

586551704. 586551657 586552425 586551661 586551671

ZHANG SHI HUANG

.586552416
586551662 586551702 586551655 586551663 586551656 586551703 586397761 58655165.1 586551666 586553384 586251849 586553440 586553382 586553386 586553388 586553379 586552597 586553385 586552594 586553393 586552595 586553392 586553381

Medicare $995 $939 $1,009 $975 $1,012 $785 $808 $742
. $912

~~ - Q)

:i C)

)( eu

W 0.

Document 18-4

YUNZHEN HONGYAN SHUNNU AISHAN

JIN
CUi
YU
LI

YING

FUHUA

JINGJI ,
HUA HONGHUA
MEIYU

HONG JIN HUANG

XIANGHUA MEIHUA HUANHUAN ZHONGPING HONGHUA
YANFEI
HUI
',

QUAN SHEN CHE
YU

LIN

DONG
ZHU
LI

YU

SHUBO

GUO

$1,029 $980 $990 ,$899 $752 $979 $790 $949 $800 $1,091 $1,019 $1,060 $1,124 $653 $1,014 $942 $959 $874 $975 $1,055

7

.

HYUNJIN

Page 20 of 44

BOX 2 2005

Case

Number

First

Name

,'
SS NO.

last name
JIN'
GAO NAN XUAN CAl PIAO ZHANG
QIAN SHEN PENG ZHOU WANG
QIAN
LU YU

2005 FICA &

('0, !:l1

Filed 07/29/2008

o
i Hyunjin F.ICA 00511 AIPING HONG CHUNXIU YUHUA

Hyunjin FICA 00504 Hyunîin FICA 00505 "Hyunjin FICA 00506 Hyunjin FICA 00507 Hyuniiri FlCA 00508 ,Hyunjin FICA 00509 Hvunjin FICA 00510
,$1.089 $881

CHUNMEI HUA RENHUA JINSHUN JINHUA JINGAI

RONG .

Case 1:08-cv-00270-NBF

,.0
i HYUAiil1 FICA 00524

Hyunjin FICA 0051 2 Hyuniin FICA 00513 Hyunjin FICA 00514 Hyunjin FICA 00515 Hvunjin FICA 0051 6 Hvunjin FICA 0051 7 Hvunjin FICA 0051 8 Hyuniin FICA 00519 Hvunjin FICA 00520 Hyunjin FICA 00521 Hyuniin FICA 00522 Hyùnjin FICA 00523
JIN
CUi

JIANHONG
HONG, YAHONG WEIYING MEISHAN LAN HONGLI XIUPING LONGZHEN L1ANZHEN L1DAN HUIZHEN
HUANG BAO ZHANG ZHAO
QI

Document 18-4

586554336 586554297 586554300 586454878 586552823 586431820 586554305 586554302 586554303 586552824 586554306 586554304 586554301 586554299 586552825 586554817
586"554815

Medicare $515 $777 $1.109 $927 $1,127 $1,119

~ CI

:i 0'

)( Cl

Wa.

I:

Nyunjin F1CA00525 Hyunjin FICA 00526 Hyunjin FICA 00527 tlyunjin FICA 00528 Hyunjin FICA 00529 Hyunjin FICA 00530 Hyunjin FICA 00531 Hyunjin FICA 00532

CHU

JUHONG JI
XIUYUAN JINZHI
RUIMIN

TAO
WEN

XIANGSHUN

Ql) WEN YAN JIN

586554816 586554813 586554830 586554831 586552954 586554814 586554823 586415283 586554821 586552955 586554826 586490914
8

$914 $813 $954 $899 $906 $892 $922 $903 $934 $852 $1,026 ,$820 $1,032 $846 $872 $828 $1.038 $1,053 $1,050 $1,049 $778

r

r,

r

-r

t

HY!JNJIN

Page 21 of 44

BOX 2 2005

Case Number
First Name

Last name
SSNO.
Medicare
$823
$861
LJ

2005 FICA

&

~~i

Q; G)

Filed 07/29/2008

U
CHUNYU CHENGYU,
LI

Hyunjin FICA 00533 Hyunjin FICA 00534 , Hyunjin FICA 00535 Hyunjin FICA00536 Hyunjin FICA 00537 Hyuniin FICA 00538 / ", Hyunjiii FICA 00539 . Hyunjin FICA 00540 Hvunjin FICA 00541 Hyunjin FICA 00542
SHUNSHU SONGJI CHUNHUA JINHUA
JIN
MA
CUI

CHUNZI MINGYUE
MEIYU

JIN JIN PIAO
SHEN YANG
LI LI
:

YINJI .

Case 1:08-cv-00270-NBF

u
XUEMEI
YING

Hyuniin FICA 00547 Hyunjin FICA 00548 Hyunjin FICA 0054.9 Hyunjin FICA 00550 Hyunjin FICA 00551 Hyuniin.FICA 00552 Hyunjin FICA 00553 Hyunjin FICA 00554. Hyunjin FICA 00555 -Hyunjin FICA 00556 'Hyunjin FICA 00557 Hyunjin FICA 00558 Hyunjin FICA 00559 Hyunjin FICA 00560 Hyllnjin FICA 00561
GU
YU XU

Hyunjin FICA 00543 HUA Hyuniin FICA 00544 XIANGLAN Hyunjin FicA 00545 DAN XUEZHEN 00546 Hyunjin FICA OUBAO HANMEI CAIYUAN YINZHU CHUNGFENG CHUNJI JINNU
MO

JIANG
ZHANG SHEN

JIN SHEN
LJ

FENGHUA
XIANGHUA MEIHUA HUJIE HUASHI LANLAN

CUI'
LI

JIN JIN
XU

JIN JIN

586396657 586497102 586556335 586556329 586557351 586557332 586557333 586556333 586556337 586556340 586556334 586472298 586578587 589558584 586558583 586558595 586557645 586558593 586558591 586470232 586558201 586558200 586437361 586558199 586558198 ' 586558197 586558202 586558196 586558195
$868
$431

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$828 $838 '$760 $855 $838 $847 $836 $895 ,$473 $819 $730 $754 $695

$724,
$691
. $391

$358 $572 $764 $534 $755 $657

. $797
$839
$,847

9

HYUNJIN
BOX

Page 22 of 44

~ -,

2 2005
2005 FICA &

Case

Number

First Name

Last name
SSNO.
XU
CUI

,0
YULAN RENSHU SULAN HUA CHUNHUA CHUNHUA FENGLAN XIANNV XIAGNHUA CHUNJI CHUNHUA HAIYAN BENYING MINGREN ' LANYING WENZHU YILAN HUAYU FENGLAN
CUI

Case 1:08-cv-00270-NBF

\J
t .1

Hyunji,n FICA 00562 Hyunjin FICA 00563 Hyùnjin FICA 00564 Hyunjin FICA 00565 Hyunjin FICA 00566 Hyunjin FICA 00567 Hyunjin FICA 00'568 Hyunjin FICA 00569 Hyunjin FICA 00570 Hyunjin FICA 00571 Hyunjil" FICA 00572 , Hyunjin FICA 00573 Hyunjin FICA 00574 Hvunjin FICA 00575 Hyunjin FICA 00576 Hyunjin FICA 00577 Hyunjin FICA 00578 Hyunjin FICA 00579 Hyunjin FICA 00580 Hyuniin FICA 00581 Hyunjin FICA 00582 Hyunjin FICA 00583 Hyunjin FICA00584 .Hyunjin FICA 00585 Hyunjin FICA 00586 Hyunjin FICA 00587 Hyunjin FICA 00588 Hyunjin FICA 00589 Hyunjin F.ICA 00590
HAIYAN MINGYUE

XUEHUA
SAl
YU
HAl LAN

Filed 07/29/2008

HUA
CHUNZI HONGMEI AIZI
LI

JIN JIN JIN HAN NAN JIN JIN JIN
YE

586558590 586558581 586558579 586557647 586557645 586558690 586559179 586559136 586559134 586559143 586559139 586559140
$611

Medicare $627 $632
$629 $695 $332 $588 $592 $613
$591
.. $587

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, 586559133

586557783 586376872
586559137 ' 586559165 , 586559145 '

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$640 $565 $606 $626 $666 $658

$66
586412624 586559144 586492299 586559178 586557790 586115446 586557785 586559142 586557782 586559138 586559147
JIN TANG JIN
SHEN JIN AN JIN

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$468 $689 $336 $658 $349 $710 $532 $583 $582 $534 $514

10

, HYUNJIN
BOX

Page 23 of 44

2 2005
2005 FICA &

Case

Number

First

Name

Last

name

Filed 07/29/2008

Hyunjin FIÇA 00591 Hyuniin FICA 00592 Hyunjin FICA 00593 Hyunjin FICA 00594 i-yuniin FICA 00595 Hyunjin FICA 00596
FANG
HUI

WANG HAO
MA
LI

SSNO. 586559146 '

XIAOLI ZHENGYING

JIN HUA
MEl

XIAN ,
JIN YAN PIAO
LI

Hyunjin FICA 00597 MEILAN L~ì Hvunjin. FICA 00598 YUEFENG MEIHUA
Hyunjin FICA. 00599

HyunjinFICA 00600
DAN DAN

GAO

586559135 586559960 586559959 586559961 586447988 586559962 586557989 586559957 586559954
$381

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$303 $498
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BOX3 2005

Case Number

First
Medicare
$409 $415
'$421
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. SSNO.

2005 FICA

&

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XIAOMING HONGLI HAIYAN
MA

Case 1:08-cv-00270-NBF

Hyunjin FICA 00601 Hyunjin FICA 00602 "Hyunjin FICA 00603 Hyunjin FICA 00604 Hyunjin FICA 00605 Hyunjin FICA 00606 Hyunjin FICA 00607 Hyunjin FICA 00608 Hvunjin FICA 00609 Hyunjin FICA 00610 Hyunjin FICA 00611 Hyuniin FICA 0061 2 Hyunjin FICA 0061 3 Hvunjin FICA 0.0614 Hyunjin FICA 0061 5 Hvunjin FICA 00616 Hyunjin'FICA 00617 Hyunjin FICA 0061 8 Hyunjin FICA 00619 Hyunjin FICA 00620 I ¡¡ Hyunjih "FCA 00621 Hyunjin FICA 00622 Hyunjin FICA 00623 -Hyuniin FICA 00624 "Hyuniin FICA 00625 Hyunjin FICA 00626 Hyunjin FICA 00627 Hyunjin FICA 00628 Hyunjin FICA 00629
UNYUE CHUNHUA
L1ANJIN

586398167
586412615 .

:: CI i: )( C'

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Filed 07/29/2008

QINGE XIAOHUAN
YINGAI

JUAN
LI

Document 18-4

ZHANG ZHOU WANG HAN
LI

YINGHUA
MEIZI

L1ANJIN MEIHUA
XU

ZHU JIN

586570419 586572103 586570424 ' 586572114 586570423 586570418 586570415 586570461 586572106 586570421 586572101 586572102 586334556
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$422 $427 $447
$411

$373 $449 $470 $438 $424 $348 $390 $499 $515

YUZI

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586570423 586492025 586570420 586570412 586572104 586373796 586537547 .586519104 586572401 586571607 586571609 586571606 . 586437685

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Page 26 of 44

2005

Case Nùmber
SS NO.

First
&

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Hvuniin FICA 00659 YING JUN , Hyuniin FICA 00660 HONG-MEl, Hyunjin FICA 00661 HUAZI Hyunjiri FICA 00662 REN YU :Hvuniin FICA 00663 YING SHI Hyuniin FICA 00664 HONG ZHE Hyunjin FICA 00665 JU HUA i Hyuniin FICA 00666 MEl SHAN Hyunjin FICA 00667 YONG CHUN Hyunjin FICA 00668 HUA Hyunjin FICA 00669 XIANG CHUN Hyunjin FICA 00'670 HONG AI Hvunjin FICA 00,671 MEl ZI ' Hvunjin FICA 00672 XUE HUA ' Hyunjin FICA 00673 YIN HUA Hvuniin FICA 00674 NAN,SHU HyunjinFICA 00675 MEl HUA Hyunjin FICA 00676 CHUN SHI Hyuniin FICA 00677 GUI HUA Hyuniin FICA 00678 XIANG LAN , Hyunjin FICA 00679 HAl NAN : Mvuniin FICA 00680 JIANQUN r1yunjin FICA 00681 DONG tlyunjin FICA 00682 HUIYUE Myunjin FICA 00683 HUAZI Hyuniin FICA 00684 MINGI'UA Hvunjin FICA 00685 YIHUA . . Hyunjin FICA 00686 YIHUA Hvuniin FICA 00687 FENGNAN
ZHENG JIN
LI

NAN

Filed 07/29/2008

.PIAO
JIN JIANG
ZHENG
LI

KANG
LI

586172163 586451664 586451618 586454578 586454582 586454658 586454570 586454579 586279906 586456258 586456254 586456260
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5861-98282

PIAO JIN
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LU

HAN JIN
LI

ZHANG ZHANG ' SHEN

586458022 ,586458024 586458020 586458021 586458019 586459089 586459091 586457773 ,586473562 586473554 586473539 586473543 586472636 586473563 586473563 586474618

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3 2005

Case Number
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HONGHUA
ZHANG
XIA

Last
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QI

2005 FICA &
$0 $0 $0 $0 $0 $0 $0 $0 $0
: $0

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Filed 07/29/2008

Hyunjin FICA 00688 .Hyunjin FICA 00689 -Hyunjin FICA 00690 Hyunjin FICA 00691 ,Hyunjin FICA 00692
HONG HUA XIANG HUA
JING MEl

o
Hyunjin FICA 00696 Hyunjin FICA 00697 Hyunjin FICA 00698 Hyunjîn FICA 00699 Hyunjin FICA 00700 Hyunjin FICA 00701 Hyunjin FICA 00702 Hyunjin FICA 00703 Hyunjin FICA 00704 Hyunjin FICA 00705 Hyunjin FICA 00706 Hyunjin FICA 00707 , Hyunjin FICA 00708 Hyunjin FICA 00709 Hyunjin FICA 00710 Hyunjin FICA 00711 Hyunjin FICA 0071 2 Hyunjin FlCA 00713 Hyunjin FICA 00714 Hyunjin"FICA 00715 Hyunjin FICA 00716
XIU
. JIN

. Hyunjin FICA 00693 XIANG HUA Hyunjin FICA 00694 CHUN HUA XIANGLAN ¡ Hyunjin FICA 00695 MEIHUA MEIHUA YANYAN XIANGSHUN
YINGZI

JIN AN JIN JIN JIN JIN AN

Document 18-4

SHANYU
MEIYING

MEIHUA YUJIN
L1U

JIN PIAO TAl JIN
YIN

YUSHUN CHENG MEl
QIAN
JIN ZI

586474624 586377003 586490109 586490142 586490100 586490106 586490141 586339977 586490104 586273645 586490875 586490914 586356736 586378412 586492391 586491562 586491565 586492392
PIAO CHEN
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586370648 586393214 586377811 586492588 586493352 586494870
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Page 28 of 44

2005

Case Number,

First
Medicare
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
' $0

Last
WANG SHAO

SSNO.

2005 FICA &

~~ - CD

Filed 07/29/2008

o
ì Hyunjin FICA 00724 Hyunjin FICA. 00725 Hyunjin FICA 00726 Hyunjin FICA 00727 Hyunjin FICA 00728 Hyunjin FICA 00729 Hyunjin FICA 00730 Hyunjin FiCA 00731 Hylinjin FICA 00732 Hyunjin FICA 00733 Hyunjin FICA 00734 Hyunjin FICA 00735 Hyunjin FICA 00736
XUE HUA SHUN JI HONG YUN XIANG DAN
LI

Hyuniin .FCA 00717 Hyunjin FICA 0071 8 Hyunjin FICA 00719 .Hyuniin FICA 00720 i-yunjin FICA 00721 Hyuniin FICA 00722 Hyunjin FICA 00723
NA ZHAN MEl JI YING

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Hyunjin FICA 00737 Gii Hyunjin FICA 00738 XIU RaNG
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Iîyunjin FICA 00739 t1yunjin FICA 00740 i.yunjin FICA 00741 Hyunjin FICA 00742 Hyunjin FlCA 00743 Hyunjin FICA 00744 Hyunjin FICA 00745

MING HUA MEl LAN'
MEl ZI

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586497364 586496460 586985043 5864~8040 586498051 586498036 586497508 586498037 586498080 586497635 586498548 586398270 S86499383 586499382 586499381 586510376 586510375 586510390 586510402 586510385 586510399 586511812
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j,
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HyunjinFICA 00746 JI HUA Hyunjin FICA 00747 ERMIN -Hyunjin FICA 00748 SUCUI Hyunjin FICA 00749 HAl YAN lHyunjin FICA 00750 HAl YUN Hyunjin FICA 00751 CUIYU Hyunjin FICA 00752 YING SHU ) Hyunjin FICA 00753 LI Hyunjin FICA 00754 SHUNAI Hyunjin FICA 00755 QIUYUE Hyunjin FICA 00756 CHUNLAN' Hyunjin FICA 00757 MEl LAN Hyunjin FICA 00758 L1ANHUA ,Hyunjin FICA 00759 SHANJI Hyunjin FICA 00760 XIANGJIN Hyunjin FICA 00761 MEIXIAN Hyunjin FICA 00762 SHANYU Hyunjin FICA 00763 MEIZI , Hyunjin FICA 00764 XUEHUA Hyuiijin FICA 00765 FUNU : Hyunjin FICA 00766 AINU Hyunjin FICA 00767 CHANGNU Hyunjin FICA 00768 LANHUA , t1yunjin FICA 00769 JIAXIN Hyunjin FICA 00770 YANXIA Hyunjin FICA 00771 LI Hyunjin FICA 00772 JINSHAN Hyunjin FICA 00773 HAIHUA Hyunjin FICA 00774 MEISHAN
HOU
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Filed 07/29/2008

586511775 586513674 586314676 586512675 586513666
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Page 30 of 44

2005

Mal
2005 FICA &

Case Number
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$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
KELI YONGHUA YANHONG YINGSHUN HUA YUSHUN LAN CHUNMEI L1ANHUA
L1U

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MEl

Filed 07/29/2008

JIN
LI

HUA
HUA YUFENG HAIYAN
X1UMEI

Document 18-4

PIAO GUAN JIN JIANG YUAN WANG
QUAN ZHAO WANG
CUi

586517835 586519246 586519255 586519723 586530493 586398625 586530455 586530454 . 586394903 586530494 586530456 586530462 586533784 586533803
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April

FALLON LAW OFFICE
PMB 504 P.O. BOX 10000

ALEXIS FALLON. ESQ, TEL: (670) 323-0061
FAX: (670) 323-1061
E-MAIL: ALEXISFALLON&!USA.NET

SAIPAN, MP 96950

17, 2007

Internal Revenue Service 11601 Roosevelt Blvd
Philadelphia, PAl 9 1 14

DpNI02
Att: J. McCandless

RE:FICA LEGAL OPINON FOR FORM 843
Dear Mr. McCandless,

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Please note that this letter is to serve as the formal opinon letter attached to all of the Form 843 requests for refund of overpayment of the Federal Insurance Deposit Act contributions (FICA) that were sent by my office earlier this week. Each applìcation
contains a Form 843 for each tax year along with their identity and the relevant W-2's. In the Form 843 it references ths Legal Opinion. If you could note that in your receipt of
all the refud clais that this is the legal opinion so referenced.

A. PROCEDURA POSTURE
1. All applicants have fied a Form 843 for each tax year:
2, All applìcants have attached their W-2 forms to their respective Form 843s

to the extent that it is in their possession.
3. To the extent that the IRS desires to know their filing status for income tax

purposes, the client wil provide this data on request, or alternatively, the IRS can contact the CNM Division of Revenue and Taxation and request verification of
filìng.

4. None of the applicants have fied U.S. income. tax retus. ' Rather, all

applicants fied income tax retus with the CNM Division of Revenue and
Taxation as provided by IRe Section 935 and Covenant Section 601.

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B. 'FACTS

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EXHIBIT 3

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All of the applicants are similarly situated with the same immigration status: Each applicant is a non u.s. Citizen that is a curent or former CN contract worker. A Copy
of

the each applicant's passport has been attached to their refund claim,

All of the applicant were issued U.S. Social Security cards with the legend "Valid For

Work Only With DHS Authorization" or "Valid For Work Only With INS
Authorization." This legend requires the card holder to present a valid U.S. work visa to
complete an

employment eligibilty "Form 1-9." None of the applicants have

successfully completed Form 1-9.

C. SUMMY OF POSITION
First and foremost, the geographic defintion of FICA does not include the CNMI. This is directly contrar to how the United States Congress has applied FICA to all the other
U.S. Possessions. Secondly, the IRS has never promulgated any regulations in regard to

the applicability of FICA to the CNM. There is scant regulatory guidance as to why the FICA tax should apply to the CNM, The Covenant between the U.S. and the CNMI is clearly ambiguous with regard to the application of FICA to contract workers permtted to work only in the CNM. It is clearly ambiguous because Congress never addressed the
fudamental differences that exist between Guam and the CNMI. This ambiguity creates

an impossibility of a self-executing provision of the Covenant.
D.

LEGAL POSITION

C-) "1. Application of

Federal Insurance Contributions Act

The Federal Insurance Contribution Act (FICA), 26 U.S.C. §§ 3101-3127, supports the Federal program of Old-age, Surivors, Disability Insurance ("Social Security") and the Federal program of hospital insurance ("Medicare"). This tax is collected on services
performed by an employee "withi the United States." 26 U.S.C. § 3121(b). FICA

obligates the employer to match any of its employee's FICA contributions. The term "United States" is specifically defined for ths statute in Section 3121(e), The Section
provides that:

Section 3121(e) State, United States, and citizen,
For puroses of

this Chapter(1) State. The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. (2) United States. The term "United States" when used in the geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam and
American Samoa.

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The terms "State" and "United States" define the geography of the IRS' collection authority to administer the FICA ta. As a consequence of ths definition, FICA applies by its own terms to the Virgin Islands, Guam, Puerto Rico and' American Samoa and

2

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"Social Security Taxes" (i.e. taxes imposed by FICA) and is therefore collected in those territories in the same manner a,; the States.

The Commonwealth of the Northern Mariana Islands ("CNM") was never added to the
defintion of "the United States", or to the term "state" as found in Section 3121(e).

Without clear Congressional action amending Section 3121 to include the CNMI in the definition of either state or geography sections, it creates an ambiguity. Unlike what

occured legislatively in the other U.S Territories, where there was clear legislative
action. This omission is a significant distinction from the other Terrtories.

At this time, it would be prudent to review the enabling legislation makg FICA
applicable to the U.S. Territories. In every instance of the application to the territories (Puerto Rico, Virgin Islands, Guam and American Samoa), there was a Congressional act that specifically amended the Internal Revenue Code to applyFICA to those Territories.

When the U.S. Congress applied FICA to the Virgin Islands and Puerto Rico, it did so in the Revenue Act of 1950, Pub. L. No. 50-814. The House Committee Report to this Act stated:

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The House bil and Senate amendment both provided that, notwthstading any other provision of law respecting taxation in the Virgin Islands or Puerto Rico, all taxes imposed by the Self-Employment Contributions Act shall be collected by the Bureau ofInternal Revenue under the direction of the Secreta of Treasur and shall be paid into the Treasur of United States as internal-revenue collections. H. R. Committee Report H. R. 8920 (emphasis added).

With regards to Gua and American Samoa, U.S. Congress in Pub. L. No 86-778 Sec. 103, specifically amended section 202(i) of the Social Security Act by striking out "Puerto Rico or the Virgin Islands" and inserted in lieu thereof "the Commonwealth of Puerto Rico, the Virgin Islands, Guam and American Samoa." See also H.R. Rep.No. 2165, 86th Cong., 2d Sess. 18 (1960) (conference report)(Guam and American Samoa); and S. Rep.No. 1669, Slst Cong., 2d Sess. 17 & 292 (1950) (puerto Rico and the Virgin Islands), All these amendments were eventually codified into what is today, IRC Section
3121(e).

As stated previously in the CNMI matter, the U.S. Congress has not taken any legislative

action to amend the Internal Revenue Code, as Congress has done for Puerto Rico, American Samoa, Guam' and the Virgin Islands. As for the arguent of legislative
oversight, such a position is incredulous as the U.S. Congress has amended IRC Section
3121 seventeen times since the passage of the Covenant

in 1978, In 2003, P.L. 108-121;

in 2000, P.L. 106-554; in 1998, P,L. 105-206; in 1997, P,L. 105-61; in 1996, P.L. 104188; in 1994, P.L. 103-387; in 1993, P.L. 103-178; in 1992, P.L. 102-572, in 1990, P,L.

101-508; in 1989, P.L. 101-239; in 1988, P.L. 100-647, in 1987, P.L. 99-514, in 1984,

P.L. 98-369; and in 1983, P.L. 98-118. Congress, had no fewer than seventeen
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opportunties to specifically include the CNM in IRC Section 3121(e). However, in the

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EXHIBIT 3
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same timeframe the U,S. Congress has amended other sections of

the IRC to include the

CNMI, for example IRC Sections 881, 931,935 and 937,
B. Effect of the Covenant to Establish a Commonwealth of Northern Mariana Islands in Political Union with the United States of America

The Commonwealth of the Nortern Marana Islands is unque among the U.S. insular
possessions. As the terms of tls political union were negotiated between the paries and

ratified in a plebiscite, and subsequently approved by the Senate and the ful US.
Congress in Pub, L. No, 94-241, 90 stat. 263 (1976), codified at 48 U.S.C. §1801. This
agreement is commonly known as the Covenant To Establish a Commonwealth of the

Nortern Mariana Islands in Political Union with the United States of America
("Covenant").
On November 3, 1986, with all of the terms of the Covenant in effect, the United States terminated the Trusteeship Agreement with a Presidential Proclamation. United States ex. reI. Richards v. Guerrero, 4 F.3d 749 (9th Cir. 1993). Curently, authority of the United States towards the CNM arises solely from the Covenant. Hilbloom v. United

States, 896 F.2d 426 (9th Cir. 1990). To fuher the goal of CNMI self-governance,

Covenant Section 105 provides that certain provisions of the Covenant may only be modified with the joint consent of the U.S. and the CNMI. With regards to taxation, immigration and minimum wage, the Covenant may be amended by unilateral action of
Congress, but only by specific reference to the relevant Covenant Sections.

C)

i. Covenant Section 606(b) and the applicabilty of FICA
Covenait Section 606(b) provides that:
the United States which impose excise and self-employment taxes to support or which provide benefits from the United States Social
Those laws of

Security System will on Januar 1 of the first calendar year following the termination of the Trusteeship Agreement or upon such earlier date as may
be agreed to by the Governent of the Northern Mariana Islands and the

Governent of the United States become applicable to the Nortern
Mariana Islands as they apply to Guam. (Incorporating amendments
foiud in Pub. L. No. 98-213, § 9)

Under this Section, one of

two possible conditions precedent must occur before Congress
precedent were either

has the right to apply FICA laws to the CNM. These conditions

(1) the termnation of the Trusteeship or (2) by an agreement prior to the termnation of the Trusteeship between the United States and the government of the Northern Mariana Islands. The language of Section 606(b) is conspicuous with the use of the word "will".
This could be interpreted that Congress wished to create a self-executing provision for

the application of FICA to the CNMI upon the occurrence of either of these events. Under this interpretation, when the Truteeship over the CNMI was termnated on
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EXHIBIT 3

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November 3, 1986, the laws that impose excise and self-employment taxes could then be imposed.
The central issue of this matter is whether Covenant Section 606 (b) was sufficiently

clear to be self-executing, and even if this clause is found to be self-executing, did ths clause encompass the significant differences that exist between Gua and the CNMI.
Arguably, to rely on Section 606(b) exclusively as providing suffcient legislative FICA to the CNMI is in direct confict with the legislative authority for the application of history surounding the application of FICA to the other U.S. Possessions. As stated previously, in every intance Congress specifically amended the applicable sections of the Internal Revenue Code to apply FICA to these areas. Even if ths Covenan