- 5 - different entities with corresponding employment identification numbers (EIN). At the end of Exhibit 1 is the following statement: ***NOTE*** There are 29 other partnership entities in which I (Mr. Hoyt) was not a partner and was only the paid preparer of the partnership return and the two Hoyt & Sons Ranch Properties partnerships for which I do not have any authority for authorization. Other than the “NOTE” above, Ranch Properties is not listed in Exhibit 1 or 2 of the authorization form. In response to the Cobb letter, respondent notified Mr. Cobb, by letter dated July 7, 1998, the following: On June 26, 1998, you provided with this office a listing of the Hoyt Farms partnerships which you represent with respect to Mr. Hoyt’s request for copies of partner Forms 906. Please note that we have not enclosed a copy of any FPAA certified mailing list with respect to any Hoyt Farm partnership which is not included on the list or which was deleted from that list. If you wish to receive information regarding such entities, please provide the appropriate disclosure authorizations or powers of attorney. If Mr. Hoyt has failed to provide you with any FPAA’s for which we have enclosed a related certified mailing list, please so inform us in writing and we will forward a copy of the relevant FPAA. A second letter from respondent to Mr. Cobb was sent on July 13, 1998, effectively stating the same information as the July 7, 1998, correspondence above. The authorization exhibits indicated that Ranch Properties was not among the partnerships as to whichPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011