Free Declaration - District Court of Colorado - Colorado

Case 1:04-cv-00437-WYD-CBS

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Filed 05/09/2007

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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLORADO CIVIL ACTION NO.1 :04-cv-0437-WYD-CBS

JAMES K. CASART
Plaintiff,

vs.
'"

THE UNITED STATES OF AMERICA,

Defendant

UNITED STATES OF AMERICA,

Counterclaim Plaintiff

vs.

JAMES K. CASART; SCOTT CONNORS; TERRY A. FICKEN; TODD E. FICKEN; and FREDERICK J. KLODT
Counterclaim Defendants.

DECLARATION OF M. KAY MONCLA
I, M. Kay Moncla, pursuant to 28 U.S.C. §1746, hereby declare as follows:
1. I am a duly commissioned Collection Technical Services Advisor in the Small

Business/Self-Employed Division of the Internal Revenue Service with a post of duty in
Salt Lake City, Utah.

2. My official duties as a Technical Services Advisor include providing litigation

support for the government attorneys who handle tax litigation on behalf of the United
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States. This support includes, but is not limited to, researching and computing current
outstanding balances of liabilities owed by taxpayers involved in litigation. I am
authorized to access the IRS Individual Master File and Business Master File, which are

electronic records of assessments, payments and other information, and I have been trained to compute accrued but unassessed statutory interest and penalties owing with
respect to unpaid assessments.

3. In my capacity as a Technical Services Advisor, and at the request of the
United States Department of Justice, Tax Division, I have researched and computed

the balance to March 14, 2007, of the tax liabilities, including penalties and interest, on

the outstanding liabilities assessed against Frederick J. Klodt pursuant to 26 U.S.C. §
6672, as a person responsible for the unpaid employment tax liabilities assessed
against BAILCO, Inc. for

the 033199; 063099; 093099; and 123199 tax periods.

4. Attached hereto as Exhibit A is a breakdown of the tax liabilities, including
penalties and interest, on the outstanding liabilities assessed against Frederick J. Klodt

pursuant to 26 U.S.C. § 6672, as a person responsible for the unpaid employment tax
liabilities assessed against BAILCO, Inc. for the 033199; 063099; 093099; and 123199 tax periods, which I generated by using the IRS' INTSTD computer program, with an

interest computation table for all tax periods at issue. The total outstanding balance of
income tax liabilities due as of March 14,2007, including statutory accruals through that
date, is $600,853.41, plus interest and statutory additions accrued thereafter less any

applicable credits.

2

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I declare under penalty of perjury that the foregoing is true and correct to the
best of my information and belief. DATED this 2nd day of May, 2007

/s/
M. Kay Moncla Technical Services Advisor Internal Revenue Service

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