- 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 which
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011