Case 1:08-cv DC Document Filed 01/07/15 Page 1 of 27 EXHIBIT A
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1 Case 1:08-cv DC Document Filed 01/07/15 Page 1 of 27 EXHIBIT A
2 Case 1:08-cv DC Document Filed 01/07/15 Page 2 of 27 UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES AND EXCHANGE COMMISSION, Plaintiff, - against - STEVEN BYERS, JOSEPH SHERESHEVSKY, WEXTRUST CAPITAL, LLC, WEXTRUST EQUITY PARTNERS, LLC, WEXTRUST DEVELOPMENT GROUP, LLC, WEXTRUST SECURITIES, LLC, and AXELA HOSPITALITY, LLC, No. 08 Civ (DC) ECF Case Defendants. [PROPOSED] ORDER APPROVING INTERIM On the motion of Timothy J. Coleman, Receiver herein (the Receiver ), for an order granting the Receiver the authority to proceed with a second interim distribution in this case, and finding that adequate notice as set forth in the Notice of Motion has been given and that no further notice is necessary, and after due deliberation, and good and sufficient cause, WHEREFORE, the United States Securities and Exchange Commission (the SEC ) initiated this action on August 11, 2008 against Steven Byers; Joseph Shereshevsky; Wextrust Capital, LLC; Wextrust Equity Partners, LLC; Wextrust Development Group, LLC; Wextrust Securities, LLC; and Axela Hospitality, LLC (collectively, the Defendants ); WHEREFORE, the Receiver filed a proposed plan to distribute the assets of the receivership estate to interested parties on March 27, 2009 ( Receiver s Plan ) (Dkt. No. 243), which set forth proposed principles and procedures to govern a distribution of assets, after which time a series of objections to the Receiver s Plan were entertained; US /
3 Case 1:08-cv DC Document Filed 01/07/15 Page 3 of 27 WHEREFORE, the SEC filed a statement in support of the Receiver s Plan on May 11, 2009, and the Court held hearings on May 21, 2009 and September 24, 2009 to hear objections from interested parties regarding the Receiver s Plan; WHEREFORE, the Court approved the Receiver s Plan in an opinion dated July 23, 2009 ( Plan ) (Dkt. No. 428), and the Court resolved other objections in orders dated December 3, 2009 (Dkt. Nos. 580, 579); WHEREFORE, on December 20, 2012, the Court approved the Receiver s Stipulation and Order (Dkt. No. 851) between the receivership and the Internal Revenue Service of the United States Department of the Treasury (the IRS ) by which the IRS agreed to let the defrauded investor-victims (but not unsecured creditors or other creditors) stand in the shoes of the IRS with respect to $405, in pre-receivership tax claims; NOW THEREFORE, IT IS HEREBY FOUND THAT: The Court has authority pursuant to 15 U.S.C. 77v(a), 15 U.S.C. 78aa, and the Court s inherent equitable authority to authorize the Receiver to proceed with a second interim distribution of receivership assets in this case; and, in light of the Court s prior hearings, opinions, and orders relating to the Plan, no further proceedings are necessary in order to grant the Receiver the authority to proceed with a second interim distribution in the case. IT IS HEREBY ORDERED that the Receiver s motion for an order authorizing a second interim distribution in this case is granted. IT IS HEREBY ORDERED that, notwithstanding any contrary provision in the Amended Order Appointing Temporary Receiver (Dkt. No. 36) ( Receiver Order ), the Receiver is hereby authorized to commence a second interim distribution of $17,146, to the entities and individuals in the specific amounts set forth in Schedule A, which is annexed to this Order. IT IS FURTHER ORDERED that the Court s authorization of the Receiver to US /
4 Case 1:08-cv DC Document Filed 01/07/15 Page 4 of 27 commence a second interim distribution does not limit, waive, or resolve any past, present, or future claim, right, or authority that the Receiver, the receivership estate, the SEC, the U.S. Attorney s Office, and/or the Court may possess to assert any legal or equitable claim or cause of action against any recipient of a second interim distribution including, but not limited to, an action seeking disgorgement of any distributions based on presently known or subsequently discovered facts and circumstances. IT IS FURTHER ORDERED that the Receiver is hereby authorized to take any action and execute any documents he may deem appropriate and/or necessary to execute this Order, including to resolve any ministerial or clerical errors in the calculation of the distribution amounts or identity of payees, and is empowered to treat the costs associated with the execution of this Order as an ordinary course business expense in accordance with the Receiver Order. SO ORDERED Dated: New York, New York Hon. Denny Chin United States Circuit Judge Sitting by Designation US /
5 Case 1:08-cv DC Document Filed 01/07/15 Page 5 of 27
6 Case 1:08-cv DC Document Filed 01/07/15 Page 6 of 27 Key # Claimant Adjusted Net Claim of IRS 1 $235, $16, $16, $50, $3, $3, $254, $17, $18, $191, $13, $13, $333, $23, $23, $240, $16, $17, $23, $1, $1, $48, $3, $3, $121, $8, $8, $50, $3, $3, $41, $2, $2, $400, $28, $28, $40, $2, $2, $119, $8, $8, $100, $7, $7, $50, $3, $3, $498, $35, $35, $164, $11, $11, $19, $1, $1, $211, $14, $15, $43, $3, $3, $259, $18, $18, $445, $31, $32, $85, $6, $6, $10, $ $ $621, , $43, $44, $267, $18, $19, $87, $6, $6, $726, , $50, $52, $100, $7, $7, $76, $5, $5, $41, $2, $2, $350, $24, $25, $33, $2, $2, $40, $2, $2, $200, $14, $14, $85, $6, $6, $48, $3, $3, $183, $12, $13, $52, $3, $3, $100, $7, $7, $127, $8, $9, $200, $14, $14, $122, $8, $8, $285, $20, $20, $29, $2, $2, $97, $6, $7, $218, $15, $15, $471, $33, $33, $43, $3, $3, $34, $2, $2, A $18, $1, $1, B $78, $5, $5, C $1, $ $ D $1, $98.39 $ $30, $2, $2, $104, $7, $7, $173, $12, $12, $38, $2, $2, $75, $5, $5, $54, $3, $3, $16, $1, $1, Page 1 of 22
7 Case 1:08-cv DC Document Filed 01/07/15 Page 7 of 27 Key # Claimant Adjusted Net Claim of IRS 90 $70, $4, $5, $282, $19, $20, $359, $25, $25, $30, $2, $2, $100, $7, $7, $394, $27, $28, $179, $12, $12, $99, $6, $7, $33, $2, $2, $90, $6, $6, $58, $4, $4, $284, $19, $20, $100, $7, $7, $18, $1, $1, $100, $7, $7, $346, $24, $24, $147, $10, $10, $26, $1, $1, $60, $4, $4, $39, $2, $2, $154, $10, $11, $46, $3, $3, $80, $5, $5, $243, $17, $17, $78, $5, $5, $7, $ $ $37, $2, $2, $52, $3, $3, $28, $2, $2, $91, $6, $6, $100, $7, $7, $185, $12, $13, $45, $3, $3, $160, $11, $11, $98, $6, $7, $62, $4, $4, $18, $1, $1, $16, $1, $1, $4, $ $ $1,469, , $103, $105, $47, $3, $3, $25, $1, $1, $70, $4, $5, $16, $1, $1, $100, $7, $7, $23, $1, $1, $11, $ $ $95, $6, $6, $95, $6, $6, $47, $3, $3, $79, $5, $5, $105, $7, $7, $112, $7, $8, $176, $12, $12, $130, $9, $9, $200, $14, $14, $103, $7, $7, $154, $10, $11, $8, $ $ $229, $16, $16, $125, $8, $8, $338, $23, $24, Page 2 of 22
8 Case 1:08-cv DC Document Filed 01/07/15 Page 8 of 27 Key # Claimant Adjusted Net Claim of IRS 178 $101, $7, $7, $111, $7, $8, $47, $3, $3, $100, $7, $7, $26, $1, $1, $23, $1, $1, $341, $24, $24, $252, $17, $18, $149, $10, $10, $58, $4, $4, $77, $5, $5, $182, $12, $13, $18, $1, $1, $9, $ $ $57, $4, $4, $500, $35, $35, $287, $20, $20, $67, $4, $4, $23, $1, $1, $237, $16, $17, $97, $6, $6, $211, $14, $15, $558, $39, $40, $122, $8, $8, $83, $5, $5, $190, $13, $13, $41, $2, $3, $412, $28, $29, $40, $2, $2, $10, $ $ $358, $25, $25, $81, $5, $5, $162, $11, $11, $17, $1, $1, $118, $8, $8, $95, $6, $6, $105, $7, $7, $83, $5, $6, $50, $3, $3, $130, $9, $9, $250, $17, $17, $295, $20, $21, $61, $4, $4, $37, $2, $2, $47, $3, $3, $102, $7, $7, $97, $6, $7, $200, $14, $14, $16, $1, $1, $64, $4, $4, $33, $2, $2, $75, $5, $5, $100, $7, $7, $253, $17, $18, $109, $7, $7, $63, $4, $4, $63, $4, $4, $38, $2, $2, $99, $7, $7, $435, $30, $31, $374, $26, $26, $100, $7, $7, Page 3 of 22
9 Case 1:08-cv DC Document Filed 01/07/15 Page 9 of 27 Key # Claimant Adjusted Net Claim of IRS 263 $201, $14, $14, $130, $9, $9, $1,076, , $75, $77, $40, $2, $2, $174, $12, $12, $183, $12, $13, $13, $ $ $70, $4, $5, $460, $32, $33, $1,396, , $98, $100, $109, $7, $7, $276, $19, $19, $91, $6, $6, $500, $35, $35, $1,453, , $102, $104, $285, $20, $20, $599, , $42, $43, $107, $7, $7, $144, $10, $10, $153, $10, $11, $339, $23, $24, $116, $8, $8, $45, $3, $3, $100, $7, $7, $40, $2, $2, $244, $17, $17, $211, $14, $15, $138, $9, $9, $146, $10, $10, $195, $13, $14, $18, $1, $1, $312, $21, $22, $107, $7, $7, $13, $ $ $100, $7, $7, $57, $4, $4, $26, $1, $1, $65, $4, $4, $94, $6, $6, $441, $30, $31, $131, $9, $9, $81, $5, $5, $497, $34, $35, $116, $8, $8, $40, $2, $2, $41, $2, $3, $79, $5, $5, $91, $6, $6, $46, $3, $3, $100, $7, $7, $99, $7, $7, $818, , $57, $58, $184, $12, $13, $173, $12, $12, $155, $10, $11, $2, $ $ $54, $3, $3, $122, $8, $8, $46, $3, $3, $80, $5, $5, $289, $20, $20, $441, $30, $31, Page 4 of 22
10 Case 1:08-cv DC Document Filed 01/07/15 Page 10 of 27 Key # Claimant Adjusted Net Claim of IRS 358 $90, $6, $6, $662, , $46, $47, $45, $3, $3, $147, $10, $10, $211, $14, $15, $9, $ $ $95, $6, $6, $59, $4, $4, $104, $7, $7, $19, $1, $1, $20, $1, $1, $150, $10, $10, $91, $6, $6, $269, $18, $19, $250, $17, $17, $145, $10, $10, $81, $5, $5, $173, $12, $12, $125, $8, $8, $87, $6, $6, $400, $28, $28, $486, $34, $35, $24, $1, $1, $78, $5, $5, $77, $5, $5, $10, $ $ $99, $6, $7, $12, $ $ $113, $7, $8, $39, $2, $2, $95, $6, $6, $120, $8, $8, $1,574, , $110, $113, $1,625, , $114, $116, $106, $7, $7, $100, $7, $7, $173, $12, $12, $67, $4, $4, $503, $35, $36, $38, $2, $2, $84, $5, $6, $26, $1, $1, $56, $3, $4, $322, $22, $23, $36, $2, $2, $91, $6, $6, $378, $26, $27, $1,374, , $96, $98, $100, $7, $7, $254, $17, $18, $970, , $68, $69, $574, , $40, $41, $1,031, , $72, $74, $91, $6, $6, $84, $5, $6, $66, $4, $4, $1,026, , $72, $73, $186, $13, $13, $19, $1, $1, $16, $1, $1, $287, $20, $20, $459, $32, $33, Page 5 of 22
11 Case 1:08-cv DC Document Filed 01/07/15 Page 11 of 27 Key # Claimant Adjusted Net Claim of IRS 440 $58, $4, $4, $26, $1, $1, $46, $3, $3, $10, $ $ $20, $1, $1, $53, $3, $3, $86, $6, $6, $211, $14, $15, $54, $3, $3, $118, $8, $8, $37, $2, $2, $319, $22, $22, $45, $3, $3, $45, $3, $3, $678, , $47, $48, $88, $6, $6, $519, $36, $37, $281, $19, $20, $55, $3, $3, $100, $7, $7, $45, $3, $3, $23, $1, $1, $34, $2, $2, $85, $5, $6, $25, $1, $1, $100, $7, $7, $48, $3, $3, $95, $6, $6, $38, $2, $2, $500, $35, $35, $239, $16, $17, $6, $ $ $330, $23, $23, $100, $7, $7, $150, $10, $10, $8, $ $ $149, $10, $10, $492, $34, $35, $527, $37, $37, $81, $5, $5, $271, $19, $19, $50, $3, $3, $1,000, , $70, $71, $74, $5, $5, $100, $7, $7, $150, $10, $10, $307, $21, $22, $44, $3, $3, $103, $7, $7, $482, $33, $34, $77, $5, $5, $110, $7, $7, $26, $1, $1, $101, $7, $7, $88, $6, $6, $207, $14, $14, $50, $3, $3, $453, $31, $32, $105, $7, $7, $41, $2, $3, $91, $6, $6, $2,450, , $171, $176, Page 6 of 22
12 Case 1:08-cv DC Document Filed 01/07/15 Page 12 of 27 Key # Claimant Adjusted Net Claim of IRS 524 $167, $11, $12, $36, $2, $2, $66, $4, $4, $276, $19, $19, $927, , $65, $66, $7, $ $ $15, $1, $1, $100, $7, $7, $96, $6, $6, $86, $6, $6, $45, $3, $3, $73, $5, $5, $275, $19, $19, $208, $14, $14, $372, $26, $26, $1, $ $ $108, $7, $7, $243, $17, $17, $57, $4, $4, $53, $3, $3, $337, $23, $24, $477, $33, $34, $193, $13, $13, $103, $7, $7, $154, $10, $11, $20, $1, $1, $200, $14, $14, $424, $29, $30, $250, $17, $17, $112, $7, $8, $74, $5, $5, $66, $4, $4, $98, $6, $7, $106, $7, $7, $60, $4, $4, $1,089, , $76, $78, $112, $7, $8, $13, $ $1, $33, $2, $2, $70, $4, $5, $247, $17, $17, $45, $3, $3, $999, , $70, $71, $59, $4, $4, $110, $7, $7, $51, $3, $3, $303, $21, $21, $53, $3, $3, $246, $17, $17, $52, $3, $3, $37, $2, $2, $94, $6, $6, $94, $6, $6, $165, $11, $11, $131, $9, $9, $59, $4, $4, $40, $2, $2, $74, $5, $5, $324, $22, $23, $204, $14, $14, $148, $10, $10, $344, $24, $24, Page 7 of 22
13 Case 1:08-cv DC Document Filed 01/07/15 Page 13 of 27 Key # Claimant Adjusted Net Claim of IRS 606 $527, $37, $37, $500, $35, $35, $2, $ $ $103, $7, $7, $40, $2, $2, $14, $1, $1, $80, $5, $5, $93, $6, $6, $127, $8, $9, $40, $2, $2, $68, $4, $4, $37, $2, $2, $38, $2, $2, $100, $7, $7, $80, $5, $5, $46, $3, $3, $82, $5, $5, $90, $6, $6, $126, $8, $9, $450, $31, $32, $203, $14, $14, $96, $6, $6, $45, $3, $3, $81, $5, $5, $229, $16, $16, $187, $13, $13, $45, $3, $3, $285, $20, $20, $313, $22, $22, $250, $17, $17, $215, $15, $15, $111, $7, $8, $129, $9, $9, $47, $3, $3, $168, $11, $12, $149, $10, $10, $98, $6, $7, $94, $6, $6, $66, $4, $4, $93, $6, $6, $42, $2, $3, $77, $5, $5, $226, $15, $16, $295, $20, $21, $234, $16, $16, $241, $16, $17, $38, $2, $2, $43, $3, $3, $729, , $51, $52, $91, $6, $6, $100, $7, $7, $297, $20, $21, $384, $27, $27, $6, $ $ $82, $5, $5, $200, $14, $14, $211, $14, $15, $53, $3, $3, $41, $2, $2, $89, $6, $6, $142, $10, $10, $315, $22, $22, Page 8 of 22
14 Case 1:08-cv DC Document Filed 01/07/15 Page 14 of 27 Key # Claimant Adjusted Net Claim of IRS 690 $239, $16, $17, $166, $11, $12, $89, $6, $6, $252, $17, $18, $77, $5, $5, $54, $3, $3, $122, $8, $8, $38, $2, $2, $386, $27, $27, $250, $17, $17, $250, $17, $17, $56, $3, $4, $172, $12, $12, $47, $3, $3, $122, $8, $8, $167, $11, $12, $28, $2, $2, $309, $21, $22, $580, , $40, $41, $136, $9, $9, $79, $5, $5, $79, $5, $5, $79, $5, $5, $79, $5, $5, $26, $1, $1, $648, , $45, $46, $31, $2, $2, $73, $5, $5, $82, $5, $5, $43, $3, $3, $240, $16, $17, $78, $5, $5, $53, $3, $3, $115, $8, $8, $312, $21, $22, $49, $3, $3, $20, $1, $1, $23, $1, $1, $22, $1, $1, $87, $6, $6, $785, , $55, $56, $236, $16, $17, $42, $2, $3, $82, $5, $5, $108, $7, $7, $283, $19, $20, $42, $2, $3, $3, $ $ $180, $12, $13, $86, $6, $6, $16, $1, $1, $20, $1, $1, $150, $10, $10, $50, $3, $3, $50, $3, $3, $231, $16, $16, $125, $8, $8, $46, $3, $3, $147, $10, $10, $353, $24, $25, $250, $17, $17, $42, $2, $3, Page 9 of 22
15 Case 1:08-cv DC Document Filed 01/07/15 Page 15 of 27 Key # Claimant Adjusted Net Claim of IRS 776 $51, $3, $3, $48, $3, $3, $605, , $42, $43, $250, $17, $17, $32, $2, $2, $84, $5, $6, $45, $3, $3, $16, $1, $1, $249, $17, $17, $1,292, , $90, $93, $164, $11, $11, $143, $10, $10, $190, $13, $13, $88, $6, $6, $300, $21, $21, $200, $14, $14, $108, $7, $7, $100, $7, $7, $96, $6, $6, $71, $5, $5, $68, $4, $4, $110, $7, $7, $145, $10, $10, $21, $1, $1, $128, $9, $9, $44, $3, $3, $43, $3, $3, $40, $2, $2, $164, $11, $11, $522, $36, $37, $24, $1, $1, $575, , $40, $41, $90, $6, $6, $360, $25, $25, $77, $5, $5, $22, $1, $1, $51, $3, $3, $12, $ $ $215, $15, $15, $249, $17, $17, $48, $3, $3, $154, $10, $11, $900, , $63, $64, $278, $19, $20, $56, $3, $4, $27, $1, $1, $89, $6, $6, $41, $2, $2, $39, $2, $2, $472, $33, $34, $87, $6, $6, $9, $ $ $91, $6, $6, $82, $5, $5, $122, $8, $8, $100, $7, $7, $51, $3, $3, $172, $12, $12, $74, $5, $5, $100, $7, $7, $688, , $48, $49, $42, $3, $3, Page 10 of 22
16 Case 1:08-cv DC Document Filed 01/07/15 Page 16 of 27 Key # Claimant Adjusted Net Claim of IRS 865 $500, $35, $35, $213, $14, $15, $100, $7, $7, $216, $15, $15, $51, $3, $3, $15, $1, $1, $100, $7, $7, $463, $32, $33, $43, $3, $3, $20, $1, $1, $21, $1, $1, $21, $1, $1, $42, $3, $3, $45, $3, $3, $26, $1, $1, $574, , $40, $41, $485, $34, $34, $200, $14, $14, $388, $27, $27, $71, $5, $5, $33, $2, $2, $7, $ $ $142, $10, $10, $4,287, , $301, $308, $82, $5, $5, $250, $17, $17, $156, $10, $11, $239, $16, $17, $89, $6, $6, $601, , $42, $43, $199, $14, $14, $2,406, , $168, $173, $73, $5, $5, $29, $2, $2, $29, $2, $2, $19, $1, $1, $20, $1, $1, $100, $7, $7, $33, $2, $2, $89, $6, $6, $177, $12, $12, $45, $3, $3, $45, $3, $3, $81, $5, $5, $84, $5, $6, $6,922, , $485, $498, $29, $2, $2, $250, $17, $18, $94, $6, $6, $174, $12, $12, $47, $3, $3, $184, $12, $13, $33, $2, $2, $309, $21, $22, $301, $21, $21, $560, $39, $40, $51, $3, $3, $105, $7, $7, $178, $12, $12, $392, $27, $28, $134, $9, $9, $81, $5, $5, Page 11 of 22
17 Case 1:08-cv DC Document Filed 01/07/15 Page 17 of 27 Key # Claimant Adjusted Net Claim of IRS 953 $20, $1, $1, $94, $6, $6, $203, $14, $14, $198, $13, $14, $500, $35, $35, $77, $5, $5, $152, $10, $10, $132, $9, $9, $26, $1, $1, $200, $14, $14, $384, $27, $27, $295, $20, $21, $3, $ $ $25, $1, $1, $100, $7, $7, $80, $5, $5, $95, $6, $6, $165, $11, $11, $41, $2, $3, $118, $8, $8, $21, $1, $1, $196, $13, $14, $66, $4, $4, $22, $1, $1, $16, $1, $1, $61, $4, $4, $21, $1, $1, $191, $13, $13, $93, $6, $6, $246, $17, $17, $19, $1, $1, $104, $7, $7, $234, $16, $16, $85, $6, $6, $77, $5, $5, $46, $3, $3, $277, $19, $19, $282, $19, $20, $31, $2, $2, $116, $8, $8, $221, $15, $15, $265, $18, $19, $9, $ $ $97, $6, $7, $95, $6, $6, $68, $4, $4, $330, $23, $23, $71, $5, $5, $86, $6, $6, $91, $6, $6, $56, $3, $4, $68, $4, $4, $141, $9, $10, $191, $13, $13, $7, $ $ $115, $8, $8, $130, $9, $9, $61, $4, $4, $56, $3, $4, $81, $5, $5, $500, $35, $35, $183, $12, $13, Page 12 of 22
18 Case 1:08-cv DC Document Filed 01/07/15 Page 18 of 27 Key # Claimant Adjusted Net Claim of IRS 1042 $188, $13, $13, $40, $2, $2, $501, $35, $36, $200, $14, $14, $422, $29, $30, $134, $9, $9, $49, $3, $3, $664, , $46, $47, $83, $5, $6, $143, $10, $10, $32, $2, $2, $57, $4, $4, $138, $9, $9, $100, $7, $7, $14, $1, $1, $52, $3, $3, $195, $13, $14, $268, $18, $19, $40, $2, $2, $150, $10, $10, $16, $1, $1, $100, $7, $7, $230, $16, $16, $97, $6, $7, $41, $2, $3, $80, $5, $5, $265, $18, $19, $49, $3, $3, $89, $6, $6, $132, $9, $9, $100, $7, $7, $127, $8, $9, $118, $8, $8, $83, $5, $5, $200, $14, $14, $853, , $59, $61, $90, $6, $6, $332, $23, $23, $53, $3, $3, $47, $3, $3, $50, $3, $3, $40, $2, $2, $91, $6, $6, $176, $12, $12, $69, $4, $4, $136, $9, $9, $300, $21, $21, $5, $ $ $233, $16, $16, $148, $10, $10, $49, $3, $3, $81, $5, $5, $794, , $55, $57, $117, $8, $8, $63, $4, $4, $80, $5, $5, $76, $5, $5, $500, $35, $35, $90, $6, $6, $284, $19, $20, $43, $3, $3, $228, $16, $16, Page 13 of 22
19 Case 1:08-cv DC Document Filed 01/07/15 Page 19 of 27 Key # Claimant Adjusted Net Claim of IRS 1117 $52, $3, $3, $162, $11, $11, $91, $6, $6, $81, $5, $5, $127, $8, $9, $90, $6, $6, $230, $16, $16, $143, $10, $10, $122, $8, $8, $370, $25, $26, $186, $13, $13, $207, $14, $14, $50, $3, $3, $85, $6, $6, $100, $7, $7, $37, $2, $2, $45, $3, $3, $48, $3, $3, $115, $8, $8, $1,000, , $70, $71, $412, $28, $29, $100, $7, $7, $445, $31, $32, $68, $4, $4, $726, , $50, $52, $183, $12, $13, $80, $5, $5, $1,517, , $106, $109, $195, $13, $14, $115, $8, $8, $91, $6, $6, $20, $1, $1, $1,093, , $76, $78, $81, $5, $5, $879, , $61, $63, $181, $12, $13, $343, $24, $24, $218, $15, $15, $26, $1, $1, $45, $3, $3, $40, $2, $2, $102, $7, $7, $58, $4, $4, $220, $15, $15, $42, $2, $3, $9, $ $ $125, $8, $8, $2,225, , $156, $160, $100, $7, $7, $271, $19, $19, $92, $6, $6, $1,773, , $124, $127, $100, $7, $7, $281, $19, $20, $44, $3, $3, $111, $7, $8, $28, $1, $2, $99, $6, $7, $122, $8, $8, $137, $9, $9, $57, $4, $4, $288, $20, $20, Page 14 of 22
20 Case 1:08-cv DC Document Filed 01/07/15 Page 20 of 27 Key # Claimant Adjusted Net Claim of IRS 1199 $363, $25, $26, $40, $2, $2, $551, $38, $39, $182, $12, $13, $37, $2, $2, $223, $15, $16, $101, $7, $7, $144, $10, $10, $50, $3, $3, $53, $3, $3, $94, $6, $6, $118, $8, $8, $95, $6, $6, $98, $6, $7, $33, $2, $2, $190, $13, $13, $96, $6, $6, $121, $8, $8, $91, $6, $6, $113, $8, $8, $155, $10, $11, $509, $35, $36, $82, $5, $5, $30, $2, $2, $104, $7, $7, $95, $6, $6, $19, $1, $1, $200, $14, $14, $12, $ $ $391, $27, $28, $139, $9, $10, $459, $32, $33, $44, $3, $3, $569, $39, $40, $188, $13, $13, $373, $26, $26, $118, $8, $8, $56, $3, $4, $290, $20, $20, $31, $2, $2, $4,697, , $329, $338, $37, $2, $2, $61, $4, $4, $71, $5, $5, $215, $15, $15, $82, $5, $5, $50, $3, $3, $34, $2, $2, $56, $3, $4, $5, $ $ $200, $14, $14, $50, $3, $3, $50, $3, $3, $149, $10, $10, $57, $4, $4, $73, $5, $5, $183, $12, $13, $90, $6, $6, $17, $1, $1, $341, $24, $24, $173, $12, $12, $56, $3, $4, Page 15 of 22
21 Case 1:08-cv DC Document Filed 01/07/15 Page 21 of 27 Key # Claimant Adjusted Net Claim of IRS 1296 $46, $3, $3, $25, $1, $1, $67, $4, $4, $43, $3, $3, $13, $ $ $159, $11, $11, $20, $1, $1, $188, $13, $13, $18, $1, $1, $45, $3, $3, $20, $1, $1, $940, , $65, $67, $238, $16, $17, $210, $14, $15, $90, $6, $6, $388, $27, $27, $179, $12, $12, $47, $3, $3, $267, $18, $19, $416, $29, $29, $150, $10, $10, $108, $7, $7, $148, $10, $10, $54, $3, $3, $15, $1, $1, $163, $11, $11, $52, $3, $3, $110, $7, $7, $62, $4, $4, $123, $8, $8, $36, $2, $2, $223, $15, $16, $117, $8, $8, $100, $7, $7, $ $52.17 $ $47, $3, $3, $91, $6, $6, $71, $4, $5, $73, $5, $5, $59, $4, $4, $55, $3, $4, $106, $7, $7, $205, $14, $14, $43, $3, $3, $185, $13, $13, $185, $13, $13, $865, , $60, $62, $1,000, , $70, $71, $1,000, , $70, $71, $2,279, , $160, $164, $677, , $47, $48, $500, $35, $35, $98, $6, $7, $21, $1, $1, $12, $ $ $150, $10, $10, $107, $7, $7, $31, $2, $2, $156, $11, $11, $18, $1, $1, $44, $3, $3, $123, $8, $8, Page 16 of 22
22 Case 1:08-cv DC Document Filed 01/07/15 Page 22 of 27 Key # Claimant Adjusted Net Claim of IRS 1389 $250, $17, $17, $244, $17, $17, $43, $3, $3, $204, $14, $14, $94, $6, $6, $82, $5, $5, $100, $7, $7, $610, , $42, $43, $46, $3, $3, $129, $9, $9, $26, $1, $1, $352, $24, $25, $324, $22, $23, $47, $3, $3, $96, $6, $6, $301, $21, $21, $90, $6, $6, $108, $7, $7, $20, $1, $1, $4, $ $ $98, $6, $7, $554, $38, $39, $100, $7, $7, $16, $1, $1, $43, $3, $3, $31, $2, $2, $590, , $41, $42, $91, $6, $6, $18, $1, $1, $210, $14, $15, $285, $20, $20, $83, $5, $6, $147, $10, $10, $138, $9, $9, $146, $10, $10, $112, $7, $8, $133, $9, $9, $371, $26, $26, $150, $10, $10, $765, , $53, $55, $23, $1, $1, $46, $3, $3, $125, $8, $8, $103, $7, $7, $84, $5, $6, $67, $4, $4, $89, $6, $6, $29, $2, $2, $100, $7, $7, $216, $15, $15, $203, $14, $14, $35, $2, $2, $125, $8, $8, $41, $2, $3, $150, $10, $10, $612, , $42, $44, $81, $5, $5, $56, $3, $4, $47, $3, $3, $161, $11, $11, $12, $ $ $100, $7, $7, Page 17 of 22
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