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From:Sent:

David Is le yT hu rsd ay. Ja nu ary 2 9, 2 00 99 ; 1 8 AM

To: Gary WilliamsSubject: FW Small Busmess Claims.xlsAttachments: Small Bus iness Cla lms .xt s

F ro m: C aro l P ucke ttSent: M onday, January 26, 2009 12:25 P MT o: D avid Isle ySubject: FW : Small B us in es s C la lms.x lsO kay this is the oood one. S ee Teresa's note for the chanqos. C aro l

From: Teresa MitchellSent: Monday, January 2 6, 200 9 12:22 PMTo: C aro l P uc ke ttSubje.ct: Small Business Clalms.xlsCarol,A tta che d is th e m ost p re cise a nd corre ct in fo rm ation to th is p oin t.P le as e d is re ga rd p re vio us re po rts .Teresa


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From: Donna York {[email protected]]Sent: Friday,July 28,200612:52 PMTo: Gary Will iams; [email protected]; 'Dean Belknap'Subject: Small Busmess Capital Company Credits

To: G ary W illiam s, D ean B elknap, C harlie R obertson

From: I?O.I.~ll~..Y 9 . r ~ ' - . ." ,,, , , , _ , _ - _ .

Subject: Sm all B usiness C apital C om pany C redits _> _ "_"" . , ~ " 'H '."_ _~ ,.,


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J l . c L l f h l d ; ;, '( } J l ..tllC-J.J:.lla~}GoS;ht\et?-. '_n.".''~." .."'_ ,' ," ~,~.:.\.,":..:.....~"'-:-'.":""':'-:':~~.~~.~'-:--~~''-:-L~~._' ~.,.~10 . How is Sm all business determined?


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From: James FourcadeSent: Monday, Oclober 26, 2009 12:38 PMTo: Troy BrianCo; Charles J. Robe rts on ; Monly B iv en sSubject: RE: Credits

Troy:T ha nk y ou fo r y ou r re sp on se .C an you IIs1 tile 5 audi ts?Jim

From: Tro y B rianSent: Monday, October 26, 2009 11:58 AMT o: James F ourc adeCc: Cha rle s J. Robertson; Monly BivensSubject: RE: Credits

The e-m ail states that there w ere 3 sm all business capital com panies audited. [believe the correct num b5.

Question: The assurnptlcn is these were field audits. Old yo u all perform any desk a ud its? O r if th es e weaud its , we re fie ld a ud its p erfo rmed?A nsw er: T he a ud its w ere con ducte d th rou gh 1 I 1 e mail.Ques tio n: How many o f th es e aud its ~~ r~ ..p ~!1 o..~ .rrl.~ c1 .J ~! ~.e ~ , ~ . L y . ~ ! ' l . f . 7 ~ ~ _ _

...--- _ .." ---"A "n SWE Jr:-tl~ frrrh 6fliW i:ife ..ofailyofUf(:ise~aumts oe1ng conducted in 2008.O uestlon: A lso of the audtts perform ed was there a recovery of funds (looks like one of the audits had ad isa ll owed c red it of $67,400.)7Answer: No, there w as no recoveryoffunds. The taxpayer had a net operating loss so the credits wereutilized.Q uestion: H ow m any hours did you all spend on these audits?A nsw er: A ppro xim ately 2 10 ho urs.Q ue stio n: A re the re an y au dits "in pro gre ss"?Answ er: I am no! aware of any audits that are "in progress".

From: James FourcadeSent: M onday, O ctober 26, 2009 10:56 AMTo. Troy Brianee : Charle s] , R o be tts on i Mon ty B Ive nsS u'b je ct: C re dItsTroy:Charlie has been working on some lssues related to credits. He is out, as you know , and Monty needs to


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From: Monty BivensSent; Tuesday, January 26,20102:03 PMTo: Tony MastinCc: Larry W i ls on ; J ames Fou rc ade: charles J. RobertsonSubject: RE: Capitol Companies

Tony, please see below. Win gat the correspondence over to you on the companles you've IIst(1d... mh

F rom e T ony M astinSent: 'ruesoev, January 26, 20108:36 AMTo: M onty BivensSubject:I h ave reviewed the re .sp on se s from the cap ita l c ompa nie s reg ard in g th eir 2 00 7 investm entsHowever, J fo und no re sponse from:

latter from law tnrn ( dated 1/15/10) asking for motime. We assume that i t applies to the other two affiliated companies.

Letter from CPA ( ).Also. Additional information submitted forPlease check and see If they have responded and get me those responses. Also, the

, ....--~ . ,-.- , , , .. """"""-'- . -~ ~ .">-_ _'_ . .--'Statedheywere'sendingsdditiona1 informatlon~-Dld'h'atc(jmErln?-'"'"Tony MastinAdmInistrator

03/0]/10


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From : Charles J. RobertsonS ent: Monday, October 12, 200911:36 AMT o: Jerri M cC onnell Gm cco nneH@ tax .o k.g ov); R ick A lliso n (rallis on@ tax.o k.g ov); Rory Pietsch

([email protected]); Ryan Tuc ke r; T on ette ( Toni) Webste r ( tw e bs te r@okta x.s ta te .o k.u s) ; TBr ian (tbr [email protected])Cc: Mary Kapella; James Fourcade; Dean BelknapSubjoct: FW:

FYI regarding the O SU F arm & B usjn e$ s~ ..Charlie Robertson, CPAOkla homa T ax Comm Is sio nPO Box 2 69 05 4O kla homa C ity , OK 7 31 26 ~9 05 4(405 ) 521-6286(4 05 ) 5 225 990 F axF rom: M ik e K aufm annS en t: M o nd ay , O cto be r 1 2, 2009 11:31 AMTo: C ha rle s J. RobertsonSubject: RE:

,.. " ..T hank sl.Y cs N ov cm bcI'9and lO atth eEm hass)'on M erid im rlth 'ink . '

M ic hael K au fm am :Tax Policy AnalystOklahoma '['(IX Comm isslon,4\_1._ _ _,,,-," '~-_'~-""'-"""'''-''-~''--'--'f'll()tl"c:. t ' ' l" O S ) ' ' ' 'S 2 " - ;; :~ - " '3 ' 3 '- N ' '' - '- -- -- - ' . - - - -. ~ .~ , _ ,~ _ , _ _ ~ " . ," ~ . ~ ,- ,-.~ - , ~ , ~. .- - ,, _ , . _ .." . . , _ _ . - . . . " . . . , _ ' , _ d _--, , ->~ ~4, M ;. -_ . - -__ -- , ~"_ " ,- -_ -

email: mkmil lnanl l /~mx.ok.govPLEA SE NOTE: The m aterials included in this transm ission m ay contain privileged and confldential information ff ile s a nd records o f th e O klah om a Tax Commission. 11')'011 are 110! the recipient nam ed, be aw are thaI' unauthorizeddissem lnatlon , disclo sure, cop yin g, o r u sc of Information obtained n'()1Il (h e mel> of the Oklahoma Ta x Commlsstonp ro hib ite d an d subject to b oth c iv il filld crim in al p en ni ties u nd er SlMC and federal law s. Ifyou have received th is m eerror, p lease notity the A gency immediately a r th e telep ho ne n um ber listed ab ov e. A rran gem en ts will he m ade for iretrieval, TIHml..::you.

From: Charles J. RobertsonSent: Monday, October 12, 2009 11 :27 AMTo: Mike Kaufmann.Subject~ RE:I have 2006 and 2008, but am m issing 2007,H ave yo u h eard any th ing yet on the O SU Farm & Business sem inar this year?


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- f ~ F i < l r J J " r . > ..;Iv,rto" ....... ClII _ ._._.~, _~" "> , .. ., ._ _ , .~ " ' . " ." ", .. .. "_ " ~ ,_ " .~ ~ , .. .. .. ,. _ .. ., ._ . . ... . ._ . , . . ~ . _"r .. ".~. ,, ., ., ,. -, w " " ' , ., _ ,~_ ~, .. .. ..~~ , _ r__ . :. ,. ,l "_ ., ,, . . ,"f ";\~.".~~~~-, ~"""" :: ~" I ~ Oklahoma Tax CommissionPO Box 269054Oklahoma City, OK 731269054(405) 521~6286(405) 5225990 Faxfrom: Mike Kau fmannSent: Fr fday , Oc tober 09, 20099:05 AMTo: Charles J. RobertsonSubject:Charlie:H ope all is w ell. Qu ic k q ue stio n fo r y ou re: V en tu re Capital C redits. I know you get [01'111 526 afl '0111 sm all and R ural Small Business Capital C om pan ies. 1)0 you also get the form 51 S IS f i'0 1 11C apital C om pan ies un der 68 O .S . 2357.7'?

Michael I < I l U tin f il l 1 1Tax P olic y A naly stOkla homa T a x C omm is sio nP ho ne: (4 05 ) 5 21 -3 13 3email: Illkaufinlllltl(q)li'lx.ok,govPLEASE N() ,TE: The l11a((~rialsin clu ded in th is tra nsm issio n may c on ta in p riv ileg ed an d confideurial infonnarien f. .. .files.and records of theOklahom a Tax CO lllm issionA l'you tlrcno tthcl'cc ip icfllnum cd ; be aw arerhat tmauthorizedd is semin an on , d is clo su re , c op yin g. OJ' usc o f lnformatiou obtained from the I lle s o f t he Oklahoma Tax Com missionp ro hib ited a nd subject to both civil and crim inal penalties under state and federal laws, I f you have received this m eerro r, p lease n otify th e A gen cy im mcdlately at the telephone num ber listed above. A rrangem ents w ill be m ade lot' iro trle va l. T ha nk y ou .


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Ma ry KapellaFrom;Sont :To:Cc;

R ichard TheinMond ay, Ju ne 16, 2008 1:34 P M

[email protected]; Ma ry Kape lla. S ubject: Rural Capital Incentive Credits

,The above c redits pro perly desc rib ed as O klahoma R ural Sm all B usin ess C apital C om pan y C red its at 6 8 O .23 57 .7 1~ 76 and P erm anent R ule 7 10 :5 0-15 -87 w ere prev io us ly de nied to :

The denial w as based upon the presentation of the credit. These C redits are not transferable on Form 572.The credlts are fully acceptable when properly documented on the return and allocated on the K~1s.Hop e th is h elp s. P le as e a dv is e if yo u need any th ing f ur ther .

R icha rd C . T hein(405) 522-5923. (405. ) .522~328 .3Jax ' " ,r th e . ln @ 1 ~ x ,Q K _ g 9 . V .
mailto:[email protected];mailto:[email protected];


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And rew Mo rrlttFrom: Charles J. RobertsonSent: Wednesday, M ay 20, 2009 10:58 AMTo; Andrew MerrittSub je ct: R E: In ve stmen t/J ob s C re dit

N ot that I am aw are of. There are speoltlo statutes thai allow it fo r the capco credits, b ut I do n't see anytallows i t for inv/jobs credit. There are a couple things w e m ay need to consider, check w ith m e after youthrough any other issues. .O ha rlle R ob erts on , CPAOkla homa Tax Comm is sio nPO B ox 269054O kla homa C ity , OK 7 31 26 -9 05 4(405 ) 521" ()286(4 05 ) 5 22 ~5 99 0 F axFrom: And rew Me rrittSent: W ednesday, M ay 20,20098:29 AMTo: Charles J. RobertsonSubject: Investment/Jobs CreditQ uic k q ue stio n a s I re se arc h s ta tu te s & ru les . ..C an Inves tm entlN ew Jo bs C redit b e dis trib uted o n th e K -1 In a ratio o ther than o wnership sim ilar to C apCredits?And rew Me rritt

_ ." ' ~ " . "_~ ". ' ~"~ . . ,_ .~ . _ . _ ," . ~_ _ .~ ,_ ,~ __c ,.__ . . .. .. ._ ". . ' . ,_~ . "~"~'~__""_~"I ' ..~~_._._"~ __"~ ' ' _~_~_~.~. , .~ . .~ . ~__ '_~< ...._.,.. _.,...""~,, .. '," , , 0 ' _" . __, _. " . ,

Auditor, Corp ora te T axO kla homa T ax Comm ls slo nof fi ce : 405.522 .4764fax: 405.522.3283


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Donna YorkFrom: Charles J Robertson {cjrobertson@tax,ok.gov]Sent: Wednesday, December 03,20083:13 PMTo: 'Donna York'Subject: RE; 527 & 527

yes

CJ,arlle Robertson, CPAOklahoma. Tax CommissionP O B ox 269054O kla homa C ity, OK 7 31 26 ~9 05 4(405) 521 ~6286(4 05 ) 5 22 ~5 99 0 F ax

...................... . . . . .From: Donna York [ma il to :dyork@tax .ok.gov]Sent: W ednesday, Decem ber 03,20082:46 PMTo: Charles J. Robertson

~_ ~__ __. , ,< , " '. _ ' _ . . .. . ~ ~ ' , '_ ' . _ . r . . . ."~ '~ ,~j~~t ;_._Sf Z , c _ ~ _ . . 5 .? 7 . . . . . .. . ' . ~ . . _ . _' ' _ _' Y " _ ' _ ' _ ' _ _._ ~ ro-__ ,,_"_.~_~.~_. . '. ' L . .. . _ " ' . ,. . .. . _ . " . ~ . " . ' ~ . . .. ~ . . . . '. . .. . . . . . .. . _ - - . . . . .. ._ . , . . _ . ._ , p_. ~_~_ ,_ " " , , ,_ . _ _~ c . , . . , c .. . " ~.n " ~" "" ._ '" _~< . c . _ . _. . . ._ _

Charlie,

Do you have a Form 526 or Form 527 for a

Thanks

Donna YorkOklahoma Tax Commission


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