Exhibit 203a — USA v. Alexandra Acosta (Dkt. 81.14)

Summary

Document 81-14 in USA v. Alexandra Acosta, Case 0:23-cr-60170-RNS in the U.S. District Court for the Southern District of Florida, entered on the docket June 14, 2024, is government exhibit Acosta GX 203a, a six-page IRS Case History Report kept by examining officer Phyllis Kampmeyer on the examination of Alexandra Acosta's 2018 and 2019 returns, tax periods 201812 and 201912. Its entries from 12/08/2020 record contacts with the taxpayer and the return preparer acting under an F8821, requests for records to substantiate Schedule C expenses and the issue of Form F4549, and the case closing first unagreed and later as an agreed change.

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Record facts

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Case 0:23-cr-60170-RNS   Document 81-14   Entered on FLSD Docket 06/14/2024   Page 1 of 6
Case History Report

Examining officer: Kampmeyer, Phyllis Tax period(sy; 201812 Page number: |
Taxpayer: ACOSTA, ALEXANDRA 201912
Address:
Telephone: | a
Fax number:
Tax Exam Claim Next Action
_Date: Location: Action: _ Period(s) Time: Time: Date:
12/08/2020 = Other Preplan 201812 | 0 12/29/2020
201912 l 0 12/29/2020
Remarks:
Secured IDRS prints and MEF. Merged 2019 file into RGS, Ran
variance. No discrepancy, Reconciled IRPTRL/F1040, No
discrepancy. Reviewed white paper on preparer. Printed off
interview questions regarding RP. Reviewed 2018 return. Same LUQ.
Prepared F5345. Submitted to AGM. Merged 2018 file into RGS.
Ran variance. No discrepancy. Input issues. Researched Accurint - no
marriage recorded for TP, Prepared pre cash T. An in-depth income
probe may be warranted depending on TP’s interview answers.
Collectability is not a factor] Prepared
F4564 and L6323. Mailed to TP with Pub La ). Prepared
F12175. Emailed to third party coordinator. Purge 10 12-29-2020
12/16/2020 Other F8821 Received 201812 1.5 0 01/13/2021
201912 1 0 01/13/2021

Remarks:
Received F8821 from TP’s new POA, Vilsaint Suouis, who is the RP

\Efaxed F821 to CAF. Called
POA. Discussed the issues that were under review for TP, POA
needs to review 2018 and 2019 returns more fully to be prepared to
answer the questions on Monday. While discussing carryover cash
contributions, POA stated that he thought you could claim these

every year, Made a time for a telephone appointment on 12/21/2020
at nvon.

phe F8821 is very
Timited. The POA has very litie representation ability. The POA
cannot stop the TCO from interviewing the TP. Reviewed Rev Proc
2014-42 and emails from 2015 describing the new instructions, ‘The
AFSP appears to only be in effect for F2848's. Therefore, Mr.

Suouis may still provide tax information on behalf of TP. Called Mr.
Stlouis and explained this. TCO will interview TP via phone
separately. POA provided a good cellphone number for the TP. Set a
deadline of 1/13/2021 for TP to provide ail documents. POA stated he
will try to have all documents faxed asap and well before the 1/13/21!

Acosta GX 203a [0001]
Case 0:23-cr-60170-RNS   Document 81-14   Entered on FLSD Docket 06/14/2024   Page 2 of 6
Case History Report

Examining officer: © Kampmeyer, Phyllis Page munber: 2
Taxpayer: ACOSTA, ALEXANDRA
Tax Exam Claim Neat Action
Date: Location: Action: Period(s) Time: Time: Date:
Remarks:
deadline.

LIM for TP asking her to call back to set up a telephone interview
time.
12/17/2020 Other Telephone Interview : 201812 08 . 0 01/13/2021
201912 0.5 0 01/13/2021
_ Remarks:
TP ealled in and had a few minutes to answer questions, TCO took
TP’s testimony as to how her returns were prepared with RP, Vilsaint
Stlouis, TP agreed to answer more questions later if necessary, TCO
explained that the next steps in the examination were to review her
records which she states are with the RP. Later, discussed
with Group Manager, Susan Miller, to ensure consistent discussions
with RP who submitted F882 1. Purge 08 1-13-2021
12/29/2020 Other Telephone contact 201812 0.5 0 01/13/2021
201912 05 0 O4/13/2021

Remarks:
POA L/M on 12/23/2020 stating he was faxing TP's documents. As
of 12/29/2020, no documents had been received, Called POA who
stated he will fax over organized and easy to understand
substantiating documents asap. Later, reccived faxes relating to 2018
and 2019, Reviewed the pages and called POA back stating that what
was sent needs more explanation, TP must provide mileage logs and
odometer readings and provide more source documentation lo
substantiate the expenses claimed on both 2018 and 2019 Schedule
C's. POA admits that he duplicated real estate taxes on Schedule A.
POA admits that he duplicated car expenses by giving mileage and
actual expenses on Schedule C, POA states he did not understand the
tax rules. POA asked TCO to call him and let him know what is
missing from the decumeniation so he and TP ean provide it TCO
explained she will call afer a more complete review,
O1O8/2021 Other FL2U75 201812 0 0 01/13/2021
201912 0 9 01/13/2021

Remarks:
Prepared F12175 and emailed to third party coordinator for contact
made with TP on 12/16/20 and 12/17/20,
O1/127202) Other Telephone contact 201812 0 0 01/19/2021
201912 0 0 01/19/2021

Romarks:
POA called and states thai the TP does not have any other documents
to provide as of today. RP plans to talk to her and ask for one more
effort on her part to secure substantiation documents. TCO seta.
deadline of 1/15/2020 for POA to fax any new documentation.

OTSA

Me
be

021 Other Worked on data received 201812 2 0 04/20/2021

201912 0 01/20/2021

Ww

Remarks:
Reviewed ali the documents TP sent in to date. Prepared lead sheets.
Added new issue for OBID in case TP has income after all other
adjustments. Added new issue for Taxes and Licenses to increase TP's
eredit based on information provided, Reviewed Accurint for marriage
information. No evidence of marriage. However, ‘TP's co-owner of her
home and mother of her dependent has the name Erin Acosta which

Acosta GX 203a [0002]
Case 0:23-cr-60170-RNS   Document 81-14   Entered on FLSD Docket 06/14/2024   Page 3 of 6
bxamining officer:

Taxpayer:

Date:

Case History Report

Kampmeyer, Phyllis Page number: 3

ACOSTA, ALEXANDRA

Tax Exam Claim Neat Action

Location: Action: Period(s) Time: Time: Date:

O1/1972021

01/21/2021

O1/25/2021

02/01/2021

02/11/2021

Remarks:

indicates there may be a marriage. TCO tried calling TP but no answer
and no voicemail. TCO will determine if'a new issue is necessary after
discussing with TP. :

Other Worked on data received

Remarks:

No additional documents reccived from TP or POA. Prepared Sch C
Recaps based on current adjustments, Calculated AGI for OBID
determination. Prepared QBID worksheets for 2018 and 2019, Called
POA who slated he was out of the office due to the birth of his child
but will call the TP asap and find out if she has anything to provide
today, TCO explained that F4549 will be issued asap and TP can
provide the documents in the next 30 days. Prepared L915, P4549
and S300. Emailed to AGM for signature,

Other Letter - 30 days

Remarks:

AGM provided signed L915 and LS300. Generated 4549. Mailed
£4549, L915, F04605, Pub 3498 to TP. Mailed F4549, L915, L937 fo
POA. Purge 04 2-5-2021

Other Telephone contact

Remarks:

POA called and stated he and the TP received the F4549 packages.
POA stated that the TP will be reviewing her records for more
substantiation of the disallowed expenses.

Other Telephone contact

Remarks:

POA and TP called in and asked many questions about the F4549.
TCO explained what was allowed. and disallowed. TP states she has
another set of Suntrust bank statements that may show advertising
expenses. POA asked for 90 days to complete the analysis, TCO
stated that TP has 30 days after the issuance of the F4349 to provide
additional documentation, TCO asked TP if she was married and TP
states she's been married to Erin Thompson since 2018. POA stated
he didn’t sve anything wrong with annotating her as Single on the
2018 and 2019 returns since she filed separate from Ms, Thompson.
TCO explained that TP must file as MFJ (with Ms. Thompson),

MEFS or HOH (if the circumstances dictate). POA (also RP) was
confused. TCO points out that POA/RP stated his case that be never
learned that you could only take mileage or actual expenses. He never
leumed this at any of the IRS forums or read this in any of the tax law
books he reviewed. TCO explained that this is onc of the first things
that a good RP learns about and that he is very mistaken about taking
mileage AND actual expenses which he took on the 2018 and 2019
returns (Le. vent, repairs, other).

Other LAGI2

Remarks:

Prepared L1912, Mailed tw TP with F4549, F9465, F12203, Mailed
to POA with L937 and Fa549, Porge 07 2-22-2021
Other Received Suntrust bank statements

I

cr)

02/03/2021
02/05/2021.

02/05/2021
02/03/2024

02A)5/2021
02/05/2021

02/03/2021
02/05/2021

02/22/2021
02/22/2021

Acosta GX 203a [0003]
Case 0:23-cr-60170-RNS   Document 81-14   Entered on FLSD Docket 06/14/2024   Page 4 of 6
Case History Report

Examining officer: Kampmeyer, Phylls Page number: 4
Taxpayer: ACOSTA, ALEXANDRA
Tax Exam Claim — Neat Action
Date: Location: Action: Period(s) ‘Time: Time: Date:
Remarks:

Received 19 faxes with TPs Suntrust bank statements where TP has

identified additional expenses. Reviewed but found very few

annotations. Called POA who said there was only a few to consider.

POA also asked for an allowance for internet since TP worked out of -
her home. Will review the statements more fully asap.

02/19/2025 Other Worked on data received . 201812 0,3 G .. 2/22/2021
201912 0.5 0 02/22/2021
Remarks:

Reviewed all the Suntrust bank statements. Identified a few expenses
that are allowable. Tried calling POA fo discuss but no answer and no
voicemail, Prepared lead sheet identifying new expenses. Updated Sch
C Reeaps,

02/22/2021 9 Other Telephone contact 201812 0 0 03/01/2021
201912 0 it) 03/01/2021
Remarks:

Called POA who states he has the final documents from TP and will
fax them tonight.
02/23/2021 Other Worked on data received 201812 | 0 03/01/2021
201912 I 0 03/01/2021
Remarks:
Received fax from POA with office dimensions and Home Depot cc
statements. Evaluated. Added issue for home office expenses,
Prepared other lead sheets, Updated Sch C Recap. Modified QBID
based on all ather adjustments, Called POA and stated the evaluation
wus done. POA brought up advertising expenses for which TP has
not substantiated so no credit has been given (Le. realtor.com), POA
asked for penalty abatement. TCO stated TP must submit a written
statement. POA will ask the TP to write and send the statement asap.
TCO will wait for the statement prior to sending a corrected F4349
and L692. Added new issue for Filing Status based on TP's
testimony on 2/1/2021,
03/01/2021 Other Telephone contact 201812 0.3 0G 03/04/2021
201912 0 0 03/04/2021

Remarks;
Called POA and explained that ne statement has been received from
TP regarding abatement of penalties and declaring her reasonable
cause. Diseussed circumstances about reasonable cause again with
POA. POA states he will call the TP again to explain what she must
docunent. TCO will await the staternent to consider before sending
out corrected F4549 and L692. Purge 07 3-4-2021

03/03/2021 Other Corrected / revised report 201812 0 GQ 03/18/2021
201912 0.5 G6 03/18/2021
Remarks:
No response from TP or POA regarding a written letter abating
penalties. Prepared corrected F4549. Mailed F4549 and 1.492 to TP. . .
Mailed F4549, L692, L937 to POA, Purge 07 3-18-2021
03/17/2021 Other Left Message for TP 201812 0 0 03/18/2021
201912 0 Q 03/18/2021
Remarks:

Left Message asking for the status ofa signed F4549, TCO asked for -
a call back as the case is closing soon.
03/18/2021 Other Telephone contact / Began Closing 201812 1 Q 03/24/2024

Acosta GX 203a [0004]
Case 0:23-cr-60170-RNS   Document 81-14   Entered on FLSD Docket 06/14/2024   Page 5 of 6
Examining officer:

Taxpayer:

Date:

Case History Report
Kampmeyer, Phyllis

ACOSTA, ALEXANDRA

Tax

Location: Acton: Period(s)

Page number: 5

Exam Claim
Time: Time:

Next Action
Date:

03/23/2021

64/01/2021

04/12/2021

04/13/2021

O4/14/2021

Remarks:

POA called about other cases. TCO asked if TP was going to sign
F4549 and POA states he will try te secure the signed F4549 by the
end of the day. Solicited payment. POA states that TP cannot pay in
full within 120 days. TP will set up an installment agreement with
Collections. Began preparing cases for closure. Secured IDRS prints.
Prepared post cash T. Made note about 2020 tax return after review.
Potential pick-up exists. Will discuss with GM. Reconviled case time
with ERCS time, Will wait wntil 3/22/2021 to fully close case with the
expectation that TP will sign agreed. If not, then TCO will close case
unagreed,
Other 201812

Closed ~ unagreed

Remarks:

No response from TP or POA. No signed P4549, Prepared case for
closing. Labeled all documents reccived by TP or POA. Organized
case Hles. Prepared F5344, F4318, Compliance Eval. Files to server.
WIN submit to GM when TCO has next access to POD on 3/25/2021.

UNAGREED
Other 201812

Telephone contact

Remarks:

On 3/29/2021, TP called TCO to discuss case, TCO explained that
the case was closed unagreed due to no response. TP stated that she
had been calling and calling her RP/POA who would not return her
calls, Out of frustration, she called TCO. TCO explained al] the
allowances that had been given in detail based on TP's records
submitted. TP agreed that the nature of the allowances are correct
although TP may have missed pointing oul some expenses. When
questioned about how the inaccurate expenses got on the Schedule
C's, TP explained that her RP, Mr. Stlouts, evaluated her books and
records and placed the analyzed figures on the Schedule C's. Solicited
payment. TP states that she cannot pay the amount due in 120 days,
TP will have to set up an installment agreement with Collections. TP
faxed a letter requesting abatement of penaltics. After careful
consideration of TP’s oral and written testimony against an RP/ |

WCO will abate penalties. Prepared corrected

£4849, Mailed to TP and POA with 1.692 and L937, Purge 07
4-19-2021
Other 201812

Telephone contact

Remarks:

Called TP to ensure she received the modified F4549 and L692, 'TP

stated she received it and will sign and fax the F4549 asap, TP seas at
Urgent Care due to an injury but will fax the document as soon as she
can. Purge 07 4-19-2021
Other 201812

Received signed F4549

Remarks:

Received signed F454 via fax. Requested time analysis from Exam
Tech in order to close case.
Other

Closed ~ agreed change 201812

m o>

03/24/2021

04/19/2021
04/19/2021

04/16/2021
04/16/202)

04/16/2021
04/16/2021

Acosta GX 203a [0005]
Case 0:23-cr-60170-RNS   Document 81-14   Entered on FLSD Docket 06/14/2024   Page 6 of 6
Case History Report

Examining officer: Kampmeyer, Phyllis

Page number: 6

Taxpayer: ACOSTA, ALEXANDRA
Tax Exam Claim Neat Action
Date: Location: Action: Period(s) Time: Time: Date:
Remarks:

Removed TP's documents from file, Reconciled ERCS time with case

history time. Prepared P5344, F4318, 73198, L987, L937, Piles to

server, Submitted to GM.

AGREED

Total non-technical time: 0.0 0.0

Acosta GX 203a [0006]


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