Exhibit 203d — USA v. Alexandra Acosta (Dkt. 81.17)

Summary

Government Exhibit 203d in United States v. Alexandra Acosta, entered on the docket 06/14/2024 as Document 81-17 in Case 0:23-cr-60170-RNS, is a 19-page set of IRS examination papers on Alexandra Acosta's Form 1040 returns for 2018 and 2019. The Form 4549, Report of Income Tax Examination Changes, dated 01/21/2021, adjusts Schedule C expenses and computes deficiencies of 9,733.00 and 4,760.00 with accuracy-related penalties under IRC 6662. With penalties and estimated interest, the amounts due come to 12,675.55 and 5,816.00; the examiner named is Phyllis Kampmeyer of the Plantation, FL office.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Record facts

Full text

Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 1 of 19
1G RG Ri

Date _01/21/2021 _ Page 1 a oo

Form 4549

(August 2019)

Department of the Treasury-Internal Revenue Service
Report of Income Tax Examination Changes

Name and address of taxpayer

Return form number

ALEXANDRA ACOSTA 1040
[Person with whom [Name and ttle
examination ALEXANDRA ACOSTA
changes were
discussed.
1. Adjustments to income eo a pi — a Period Ended
a Sch Cl - Taxes and Licenses (1,205.00) (885.00)
b. Sch Cl - Other Expenses 9,214.00 4,132.00
c. Sch Cl - Travel 2,356.00 2,863.00
d. Sch Cl - Supplies 6,445.00 5,389.00
@. Sch Cl - Repairs and Maintenance 8,147.00
{. Sch Cl - Rent/Lease - Other Business Property 7,455.00
g. Sch Cl - Advertising 8,369.00 788.00
h. SE AGI Adjustment (1,061.00) (189.00)
i. Itemized Deductions (2,359.00) 8,027.00
j) Qualified Business Income Deduction (2,790.00) (496.00)
k.
F
m.
n
oO.
Pp.
2. Total adjustments 34,571.00 19,629.00
3. Taxable income per return or as previously adjusted 42,438.00 67,549.00
4. Corrected taxable income 77,009.00 87,178.00
Tax method TAX TABLE TAX TABLE
Filing status Single Single
5. Tax 12,885.00 15,097.00
6. Additional taxes/Alternative minimum tax
7. Corrected tax liability 12,885.00 15,097.00
8. Less 4 Child Tax and Other Dependent Credit 4,000.00
credits b.
c.
d.
9. Balance (line 7 less lines 8a through 8d) 12,885.00 11,097.00
10. Plus & Self Employment Tax 2,121.00 377.00
other | b.
taxes | ©.
d.
11. Total corrected tax liability (line 9 plus lines 10a through 10d) 15,006.00 11,474.00
12. Total tax shown on return or as previously adjusted 5,273.00 6,714.00
13. Adjustments to: a
b.
c.
14-Defieiency-Inarease in tax or (over t-de: in tax) (line 11 less
eine 2iadusted:byjines,13a through 13¢) 9,733.00 4,760.00
15. Agstme}e te: pppnqyrept etedits ‘ie (decrease)
No eel ment) “ef by line 15) (excluding
ite: pp) 9,733.00 4,760.00

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(withholding of a percentage of your dividend and/or interest paymenis) if the tax remains unpaid

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qeced to you over a 120-day period.

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Www. irs.gov

Form 4549 (Rev. 8-2019)

Acosta GX 203d [0001]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 2 of 19
Page__2 | a

Name of taxpayer Taxpayer identification number Return form number
ALEXANDRA ACOSTA an

47. Penalties, additions to tax, and additional amounts -- IRC sections pero me nar ‘ ssid
@ Accuracy-IRC 6662 1,946.60 952.00
b.
c.
d.
e.
g.
h.
j.
k.
L.
m.
n.
18. Total penalties, additions to tax, and additional amounts 1,946.60 952.00
19. Summary of taxes, penalties and interest

a. Balance due or (overpayment) taxes - (line 16, page 1) 9,733.00 4,760.00

b. Penalties and additions (line 18) - computed to 01/21/2021 1,946.60 952.00

c. Interest* (IRC § 6601) - estimated and computed to 02/20/2021 995.95 104.00

d. Amount due or (refund) - (sum of lines a, b, and c) 12,675.55 5,816.00

*Interest, as provided by law, will be charged on any unpaid amount until it is paid in full.

Other information

Examiner's name Employee ID Office
Phyllis Kampmeyer 1001684408 Plantation, FL
Examiner's signature Date

01/21/2021

Consent to Assessment and Collection- | do not wish to exercise my appeal rights with the Internal Revenue Service or to contest in the United States
Tax Court the findings in this report. Therefore, | give my consent to the immediate assessment and collection of any increase in tax and penalties, and
accept any decrease in tax and penalties shown above, plus additional Interest as provided by law. It is understood that this report is subject to
acceptance by the Area Director, Area Manager, Specialty Tax Program Chief, or Director of Field Operations.

Note: If a joint return was filed, BOTH taxpayers must sign
Signature of taxpayer

Signature of taxpayer

By Title Date

Catalog Number 23105A www.irs.gov Form 4549 (Rev. 8-2019)

Acosta GX 203d [0002]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 3 of 19
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021
Identification Number: ay Total 21.40.00

2018 - Form 6251 - Alternative Minimum Tax Computation

. If filing Schedule A, enter taxable income if greater than zero;

otherwise, enter adjusted gross income less standard deduction and QBID 77,009.00
2. Total adjustment and preferences (excluding any NOL deduction) 8,940.00
3. Net operating loss deduction 0.00
4. Alternative tax net operating loss deduction 0.00
5. Alternative minimum taxable income (combine lines 1 thru 4) 85,949.00
6. Exemption amount 70,300.00
7. Subtract line 6 from line 5 (if zero or less, enter zero) 15,649.00
8. If capital gains are reported, use the amount from line 29 of the continuation page
(If FEIT worksheet for AMT is used, enter amount from line 6 of that worksheet instead)
All others, multiply line 7 by 26% and subtract $0 from the result 4,069.00
9. Alternative minimum tax foreign tax credit 0.00
10. Tentative minimum tax (line 8 less line 9) 4,069.00

11. Regular tax less foreign tax credit plus excess advance premium tax credit repayment (if

Schedule J was used to figure tax, use the refigured

amount for line 11a of Form 1040 without using Schedule J) 12,885.00
12. Alternative minimum tax 0.00

Exemption Worksheet (line 6 above)

A. Exemption amount based on filing status 70,300.00
B. Alternative minimum taxable income 85,949.00
C. Enter amount based on filing status 500,000.00
D. Subtract line C from line B 0.00
E. Multiply line D by 25% 0.00
F. Subtract line E from line A (if zero or less, enter zero) 70,300.00

Acosta GX 203d [0003]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 4 of 19
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021
Identification Number: Total 21.40.00

2018 - Form 6251 - Continuation, Tax Computation Using Maximum Capital Gain Rates

4. Amount from Form 6251 report, line 7 15,649.00
(If FEIT worksheet for AMT was used, enter amount from line 3 of that worksheet instead)
2. Amount from line 6 Qualified Dividends and Capital Gain Tax Worksheet

or line 13 Schedule D Tax Worksheet (refigured for AMT) 0.00
3. Amount from Schedule D line 19 (refigured for AMT) 0.00
4. Amount from line 2 if no Schedule D worksheet; otherwise, the smaller of

the sum of line 2 and line 3 or Schedule D worksheet line 10 (refigured for AMT) 0.00
5. Smaller of line 1 or line 4 0.00
6. Subtract line 5 from line 1 15,649.00
7. Multiply line 6 by 26% and subtract $ 0 from the result 4,069.00
8. Enter amount based on filing status 38,600.00
9. Amount from line 7 Qualified Dividends and Capital Gain Tax Worksheet or amount from

line 14 Schedule D Tax Worksheet, whatever applies (as figured for regular tax).
If neither worksheet applies, use taxable income (but not less than zero).

If Form 2555 was filed, see instructions 77,009.00
10. Subtract line 9 from line 8 (if zero or less, enter zero) 0.00
11. Smaller of line 1 or line 2 0.00
42. Smaller of line 10 or line 11; This amount is taxed at 0%. 0.00
43. Subtract line 12 from line 11 0.00
14. Enter amount based on filing status 425,800.00
45. Amount from line 10 0.00

16. Amount from line 7 Qualified Dividends and Capital Gain Tax Worksheet or amount from
line 19 Schedule D Tax Worksheet, whatever applies (as figured for regular tax).
if neither worksheet applies, use taxable income (but not less than zero).

if Form 2555 was filed, see instructions 77,009.00
17. Add lines 15 and 16 77,009.00
18. Subtract line 17 from line 14 (if zero or less, enter zero) 348,791.00
19. Smaller of line 13 or line 18 0.00
20. Multiply line 19 by 15% 0.00
21. Add lines 12 and 19 0.00
22. Subtract line 21 from line 11 0.00
23. Multiply line 22 by 20% 0.00
24. Add lines 6, 21, and 22 0.00
25. Subtract line 24 from line 1 0.00
26. Multiply line 25 by 25% 0.00
27. Total of lines 7, 20, 23, and 26 4,069.00
28. Multiply line 1 by 26% and subtract $0 from the result 4,069.00
29. Smaller of line 27 or line 28. Enter here and on line 8 of Form 6251 report 4,069.00

Acosta GX 203d [0004]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 5 of 19
Name of Taxpayer) ALEXANDRA ACOSTA Page of
Identification Number i Total Tax Period Ending: 12/31/2018

Accuracy-Related Penalties under IRC 6662

20 Percent Penalty -- Internal Revenue Code Section 6662(a)

It has been determined that the underpayment of tax shown on line 5 below is attributable to one
or more of the following:

(1) Negligence or disregard of rules or regulations,

(2) Substantial understatement of income tax;

(3) Substantial valuation misstatement (overstatement);
(4) Transaction lacking economic substance.

Therefore, an addition to tax is imposed as provided by Section 6662(a) of the Internal Revenue Code.

1. Total underpayment, excluding underpayment attributable to Section

6662A and/or Section 6676 penalty issues, if any 9,733.00
2. Less: Underpayment attributable to non-penalty issues 0.00
3. Less: Underpayment attributable to 40% Section 6662 penalty issues 0.00
4. Less: Underpayment attributable to civil fraud penalty issues 0.00
5. Underpayment to which Section 6652(a) applies

(Line 1 less the sum of lines 2, 3, and 4) 9,733.00
6. Applicable penalty rate 20.00%
7. Section 6662(a) accuracy-related penalty (Line 5 times line 6) 1,946.60
8. Less: Previously assessed/previously agreed Section 6662(a) penalty 0.00
9. Total section 6662(a) accuracy-related penalty (Line 7 less line 8) 1,946.60

40 Percent Penalty -- Internal Revenue Code Section 6662(h); 6662(i); 6662(j)

it has been determined that the underpayment of tax shown on line 5 below is attributable to one
or more of the following:

(1) Gross valuation misstatement (overstatement);
(2) Non-disclosed transaction lacking economic substance;
(3) Undisclosed foreign financial assets.

Therefore, an addition to tax is imposed as provided by Section 6862(h); 6662('); or 6662(j)
of the Internal Revenue Code.

4. Total underpayment, excluding underpayment attributable to Section

6662A and/or Section 6676 penalty issues, if any 9,733.00
2. Less: Underpayment attributable to non-penalty issues 0.00
3. Less: Underpayment attributable to 20% Section 6662 penalty issues 9,733.00
4. Less: Underpayment attributable to civil fraud penalty issues 0.00

5. Underpayment to which 40% Section 6662 penalty applies

(Line 1 less the sum of lines 2, 3, and 4) 0.00
6. Applicable penalty rate 40.00%
7. 40% Section 6662 accuracy-related penalty (Line 5 times line 6) 0.00
8. Less: Previously assessed/previously agreed 40% Section 6662 penalty 0.00
9. Total 40% section 6662 accuracy-related penalty (Line 7 less line 8) 0.00

RGS Version 21.40.00 Date Tax Computation Last Generated 01/21/2021

Acosta GX 203d [0005]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 6 of 19
Name of Taxpayer: _ALEXANDRA ACOSTA 01/21/2021

Identification Number: P| Total 21.40.00

HOW TO PAY YOUR TAXES

If you agree with the adjustments and balance due on Form 4549 — Income Tax Changes, please return a
signed copy including pages 1 and 2. The enclosed report does not reflect any balance currently due on your

account.

You have payment options for your tax liability. Please note that interest and applicable penalties will accrue
until your balance is paid in full. Paying now will decrease or stop future interest charges and prevent
assessment of failure to pay penalties.

Payment options include the following:

+ Pay now by including a check or money order payable to the United States Treasury with your
signed copy of Form 4549.
* Download the IRS2Go Mobile App and make a payment whenever you like from your mobile

device. (Processing fees may apply.)
* — If youcan pay the full amount within 120 days, return the signed agreement now and submit the
balance due when you receive the bill.

Additional payment options are available by visiting www.IRS.gov/payments:

+ Apply for a payment plan. (Fees may apply.) You may also apply by completing the section below,
“Payment Plan Request.”

+ Pay online via a checking/savings account.

+ Locate retail partners for cash payments. (Processing fees apply.)
Pay by credit card. (Processing fees apply.)

Payment Plan Request
Submit your written request or check the box below and return this flyer with your signed agreement.

[ ] | would like to pay $ per month. (Make your payments as large as
possible to limit penalty and interest.)

| would like my payment to be due on the of the month. (Please indicate a date
between the 1st and 28th of the month.)

You will be charged a fee if your request is approved. DO NOT include the fee with this flyer.
We will send you a bill for the fee when we approve your request.

Please provide a telephone number where we can contact you regarding your request.

Home: ( )

Work: ( )

Acosta GX 203d [0006]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 7 of 19
Name Of Taxpayer: ALEXANDRA ACOSTA 01/21/2021
Identification Number: Total 21.40.00
2018 TAX YEAR INTEREST COMPUTATION
Interest computed to 02/20/2021
Total Tax Deficiency $9,733.00
Plus Penalties*
Failure to File - IRC 6651 $.00
Accuracy Related Penalty - IRC 6662 $1,946.60
Accuracy Related Penalty - IRC 6662A $.00
Civil Fraud - IRC 6663 $.00
Manually Computed Penalty $.00
Total Penalties Subject to Interest $1,946.60
Tax Deficiency and Penalties Subject to Interest $11,679.60
Type Effective Dates Days Rate Interest
Compound 04/15/2019--06/30/2019 76 6% $146.82
Compound 07/01/2019--12/31/2019 184 5% $301.86
Compound 01/01/2020--06/30/2020 182 5% $305.31
Compound 07/01/2020--12/3 1/2020 184 3% $188.94
Compound 01/01/2021--02/20/2021 51 3% $53.02
Total Interest $995.95

Interest on penalties is computed from the due date of the return (including extensions) until the date of payment. The
interest shown on this report is estimated. Interest is computed from the due date of the return (including extensions)
and will continue to accrue until the date paid in full. Interest on the failure to pay penalty is computed from the date of
assessment and is therefore not considered in this report.

Acosta GX 203d [0007]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 8 of 19
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021

Identification Number: [iii Total 21.40.00

2018 - SCHEDULE A - ITEMIZED DEDUCTIONS

PER RETURN PER EXAM ADJUSTMENT
4. Medical, dental and insurance premiums 1,836.00 1,836.00 0.00
2. 7.5% of adjusted gross income 4,569.00 7,548.45
3. Net medical and dental expenses 0.00 0.00 0.00
4. Taxes 14,640.00 8,940.00 5,700.00
5. Home interest expense 2,351.00 10,909.00 (8,558.00)
6. Qualified mortgage insurance premiums 0.00 0.00 0.00
7. Investment interest 0.00 0.00 0.00
8. Other interest expense 0.00 0.00 0,00
9. Total interest expense 2,351.00 10,909.00 (8,558.00)
10. Contributions 1,497.00 998.00 499.00
11. Casualty and theft losses 0.00 0.00 0.00
42. Other miscellaneous deductions 0.00 0.00 0.00
13. Total itemized deductions
18,488.00 20,847.00 (2,359.00)

(Sum of lines 3, 4, 9, 10, 11, and 12)

Acosta GX 203d [0008]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 9 of 19
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021
Identification Number: Total 21.40.00

2018 - SCHEDULE SE - COMPUTATION OF SELF-EMPLOYMENT TAX

Primary
ALEXANDRA ACOSTA fF

1. Self-employment income 15,009.00
2. Multiply line 1 by 92.35% 13,860.81
3. Farm optional method income 0.00
4. Nonfarm optional method income 0.00
5. Earnings subject to self-employment tax (sum of 2, 3, 4) 13,860.81
6. Maximum earnings subject to social security 128,400.00
7. Social security wages and tips from W-2 86,698.00
8. Unreported tips subject to social security tax from Form 4137 0.00
9. Wages subject to social security tax from Form 8919 0.00
10. Sum of lines 7, 8 and 9 86,698.00
11. Line 6 less line 10 41,702.00
42. Multiply the smaller of line 5 or 11 by 12.40% 1,718.74
13. Multiply line 5 by 2.90% 401.96
14. Self-employment tax (sum of lines 12 and 13) 2,120.70
Secondary
1. Self-employment income 0.00
2. Multiply line 1 by 92.35% 0.00
3. Farm optional method income 0.00
4. Nonfarm optional method income 0.00
5. Earnings subject to self-employment tax (sum of 2, 3, 4) 0.00
6. Maximum earnings subject to social security 128,400.00
7. Social security wages and tips from W-2 0.00
8. Unreported tips subject to social security tax from Form 4137 0.00
9. Wages subject to social security tax from Form 8919 0.00
10. Sum of lines 7, 8 and 9 0.00
11. Line 6 less line 10 0.00
12. Multiply the smaller of line 5 or 11 by 12.40% 0.00
13. Multiply line 5 by 2.90% 0.00
14. Self-employment tax (sum of lines 12 and 13) 0.00

Acosta GX 203d [0009]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 10 of
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021

Identification Number: F Total 21.40.00

2019 - Form 6251 - Alternative Minimum Tax Computation

1. If filing Schedule A, enter taxable income if greater than zero;

otherwise, enter adjusted gross income less standard deduction and QBID 87,178.00
2. Total adjustment and preferences (excluding any NOL deduction) 6,243.00
3. Net operating loss deduction 0.00
4. Alternative tax net operating loss deduction 0.00
5. Alternative minimum taxable income (combine lines 1 thru 4) 93,421.00
6. Exemption amount 71,700.00
7. Subtract line 6 from line 5 (if zero or less, enter zero) 21,721.00
8. If capital gains are reported, use the amount from line 29 of the continuation page
(If FEIT worksheet for AMT is used, enter amount from line 6 of that worksheet instead)
All others, multiply line 7 by 26% and subtract $0 from the result 5,647.00
9. Alternative minimum tax foreign tax credit 0.00
10. Tentative minimum tax (line 8 less line 9) 5,647.00

11. Regular tax less foreign tax credit plus excess advance premium tax credit repayment (if

Schedule J was used to figure tax, use the refigured

amount for line 12a of Form 1040 without using Schedule J) 15,097.00
12. Alternative minimum tax 0.00

Exemption Worksheet (line 6 above)

A. Exemption amount based on filing status 71,700.00
B. Alternative minimum taxable income 93,421.00
C. Enter amount based on filing status $10,300.00
D. Subtract line C from line B 0.00
E. Multiply line D by 25% 0.00
F, Subtract line E from line A (if zero or less, enter zero) 71,700.00

Acosta GX 203d [0010]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 11 of
Name of Taxpayer:
Identification Number:

ALEXANDRA ACOSTA
Total

01/21/2021

SON am

ie

2019 - Form 6251 - Continuation, Tax Computation Using Maximum Capital Gain Rates

. Amount from Form 6251 report, line 7

(lf FEIT worksheet for AMT was used, enter amount from line 3 of that worksheet instead)

_ Amount from line 6 Qualified Dividends and Capital Gain Tax Worksheet

or line 13 Schedule D Tax Worksheet (refigured for AMT)

. Amount from Schedule D line 19 (refigured for AMT)
- Amount from line 2 if no Schedule D worksheet; otherwise, the smaller of

the sum of line 2 and line 3 or Schedule D worksheet line 10 (refigured for AMT)

. Smaller of line 1 or line 4

. Subtract line 5 from line 1

. Multiply line 6 by 26% and subtract
. Enter amount based on filing status
_ Amount from line 7 Qualified Dividends and Capital Gain Tax Worksheet or amount from

$ 0 from the result

line 14 Schedule D Tax Worksheet, whatever applies (as figured for regular tax).
If neither worksheet applies, use taxable income (but not less than zero).

If Form 2555 was filed, see instructions

Subtract line 9 from line 8 (if zero or less, enter zero)

Smaller of line 1 or line 2

Smaller of line 10 or line 11; This amount is taxed at 0%.

Subtract line 12 from line 11

Enter amount based on filing status

Amount from line 10

Amount from line 7 Qualified Dividends and Capital Gain Tax Worksheet or amount from
line 19 Schedule D Tax Worksheet, whatever applies (as figured for regular tax).
If neither worksheet applies, use taxable income (but not less than zero).

If Form 2555 was filed, see instructions

Add lines 15 and 16

Subtract line 17 from line 14 (if zero or less, enter zero)

Smaller of line 13 or line 18

Multiply line 19 by 15%

Add lines 12 and 19

Subtract line 21 from line 11

Multiply line 22 by 20%

Add lines 6, 21, and 22

Subtract line 24 from line 1

Multiply line 25 by 25%

Total of lines 7, 20, 23, and 26

Multiply line 1 by 26% and subtract $0 from the result

Smaller of line 27 or line 28. Enter here and on line 8 of Form 6251 report

21,721.00

21,721.00
5,647.00
39,375.00

87,178.00
434,550.00

87,178.00
87,178.00
347,372.00

5,647.00
5,647.00
5,647.00

Acosta GX 203d [0011]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 12 of
Name of Taxpayer.’ ALEXANDRA ACOSTA Page of
Identification Number: Fo Total Tax Period Ending: 12/31/2019

Accuracy-Related Penalties under IRC 6662

20 Percent Penalty -- Internal Revenue Code Section 6662(a)

It has been determined that the underpayment of tax shown on line 5 below is attributable to one
or more of the following:

(1) Negligence or disregard of rules or regulations;
(2) Substantial understatement of income tax;
(3) Substantial valuation misstatement (overstatement);
(4) Transaction lacking economic substance.
Therefore, an addition to tax is imposed as provided by Section 6662(a) of the Internal Revenue Code.

1. Total underpayment, excluding underpayment attributable to Section

6662A and/or Section 6676 penalty issues, if any 4,760.00
2. Less: Underpayment attributable to non-penaity issues 0.00
3. Less: Underpayment attributable to 40% Section 6662 penalty issues 0.00
4. Less: Underpayment attributable to civil fraud penalty issues 0.00
5. Underpayment to which Section 6662(a) applies

(Line 1 less the sum of lines 2, 3, and 4) 4,760.00
6. Applicable penalty rate 20.00%
7. Section 6662(a) accuracy-related penalty (Line 5 times line 6) 952.00
8. Less: Previously assessed/previously agreed Section 6662(a) penalty 0.00
9. Total section 6862(a) accuracy-related penalty (Line 7 less line 8) 952.00

40 Percent Penalty -- Internal Revenue Code Section 6662(h); 6662(i); 6662(j)

It has been determined that the underpayment of tax shown on line 5 below is attributable to one
or more of the following:

(1) Gross valuation misstatement (overstatement);
(2) Non-disclosed transaction lacking economic substance;

(3) Undisclosed foreign financial assets.

Therefore, an addition to tax is imposed as provided by Section 6662(h); 6662(i); or 6662())
of the Internal Revenue Code.

1. Total underpayment, excluding underpayment attributable to Section

6662A and/or Section 6676 penalty issues, if any 4,760.00
2. Less: Underpayment attributable to non-penalty issues 0.00
3. Less: Underpayment attributable to 20% Section 6662 penalty issues 4,760.00
4. Less: Underpayment attributable to civil fraud penalty issues 0.00
5. Underpayment to which 40% Section 6662 penalty applies

(Line 1 less the sum of lines 2, 3, and 4) 0.00
6. Applicable penalty rate 40.00%
7. 40% Section 6662 accuracy-related penalty (Line 5 times line 6) 0.00
8. Less: Previously assessed/previously agreed 40% Section 6662 penalty 0.00
9. Total 40% section 6662 accuracy-related penalty (Line 7 less line 8) 0,00

RGS Version 21.40.00 Date Tax Computation Last Generated 01/21/2021

Acosta GX 203d [0012]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 13 of
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021
Identification Number: Total 21.40.00

HOW TO PAY YOUR TAXES

If you agree with the adjustments and balance due on Form 4549 — Income Tax Changes, please return a
signed copy including pages 1 and 2. The enclosed report does not reflect any balance currently due on your

account.

You have payment options for your tax liability. Please note that interest and applicable penalties will accrue
until your balance is paid in full. Paying now will decrease or stop future interest charges and prevent

assessment of failure to pay penalties.
Payment options include the following:

* Pay now by including a check or money order payable to the United States Treasury with your

signed copy of Form 4549.
* Download the IRS2Go Mobile App and make a payment whenever you like from your mobile

device. (Processing fees may apply.)
* — If youcan pay the full amount within 120 days, return the signed agreement now and submit the

balance due when you receive the bill.
Additional payment options are available by visiting www.IRS.gov/payments:

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Acosta GX 203d [0013]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 14 of
Name Of Taxpayer: ALEXANDRA ACOSTA 01/21/2021

Identification Number: Total 21.40.00
2019 TAX YEAR INTEREST COMPUTATION

Interest computed to 02/20/2021

Total Tax Deficiency $4,760.00

Plus Penalties*

Failure to File - IRC 6651 $.00

Accuracy Related Penalty - IRC 6662 $952.00

Accuracy Related Penalty - IRC 6662A $.00

Civil Fraud - IRC 6663 $.00

Manually Computed Penalty $.00
Total Penalties Subject to Interest $952.00
Tax Deficiency and Penalties Subject to Interest $5,712.00
Type Effective Dates Days Rate Interest
Compound 07/15/2020--09/30/2020 77 3% $36.16
Compound 10/01/2020--12/3 1/2020 92 3% $43.51
Compound 01/01/2021--02/20/2021 51 3% $24.33

Total Interest $104.00

Interest on penalties is computed from the due date of the return (including extensions) until the date of payment. The
interest shown on this report is estimated. Interest is computed from the due date of the return (including extensions)
and will continue to accrue until the date paid in full. Interest on the failure to pay penalty is computed from the date of

assessment and is therefore not considered in this report.

Acosta GX 203d [0014]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 15 of
Name of Taxpayer; ALEXANDRA ACOSTA 01/21/2021
identification Number: i Total 21.40.00
2019 - SCHEDULE A - ITEMIZED DEDUCTIONS
PER RETURN PER EXAM ADJUSTMENT
4. Medical, dental and insurance premiums 0.00 0.00 0.00
2. 7.5% of adjusted gross income 7,065.00 7,972.35
3. Net medical and dental expenses 0.00 0.00 0.00
4. Taxes 12,158.00 6,243.00 5,915.00
5. Home interest expense 10,691.00 10,691.00 0.00
6. Qualified mortgage insurance premiums 2,305.00 692.00 1,613.00
7. Investment interest 0.00 0.00 0.00
8. Other interest expense 0.00 0.00 0.00
9. Total interest expense 12,996.00 11,383.00 1,613.00
10. Contributions 1,497.00 998.00 499.00
11. Casualty and theft losses 0.00 0.00 0.00
12. Other miscellaneous deductions 0.00 0.00 0.00
13. Total itemized deductions
(Sum of lines 3, 4, 9, 10, 11, and 12) 26,651.00 18,624.00 8,027.00

Acosta GX 203d [0015]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 16 of
Name of Taxpayer: ALEXANDRA ACOSTA 01/21/2021
Identification Number: fF Total 21.40.00

2019 - SCHEDULE SE - COMPUTATION OF SELF-EMPLOYMENT TAX

Primary
ALEXANDRA ACOSTA fF

a

1. Self-employment income 2,668.00
2. Multiply line 1 by 92.35% 2,463.90
3. Farm optional method income 0.00
4. Nonfarm optional method income 0.00
5. Earnings subject to self-employment tax (sum of 2, 3, 4) 2,463.90
6. Maximum earnings subject to social security 132,900.00
7. Social security wages and tips from W-2 103,819.00
8. Unreported tips subject to social security tax from Form 4137 0.00
9. Wages subject to social security tax from Form 8919 0.00
10. Sum of lines 7, 8 and 9 103,819.00
11. Line 6 less line 10 29,081.00
12. Multiply the smaller of line 5 or 11 by 12.40% 305.52
13. Multiply line 5 by 2.90% 71.45
14. Self-employment tax (sum of lines 12 and 13) 376.97
Secondary
1. Self-employment income 0.00
2. Multiply line 1 by 92.35% 0.00
3. Farm optional method income 0.00
4. Nonfarm optional method income 0.00
5. Earnings subject to self-employment tax (sum of 2, 3, 4) 0.00
6. Maximum earnings subject to social security 132,900.00
7. Social security wages and tips from W-2 0.00
8. Unreported tips subject to social security tax from Form 4137 0.00
9. Wages subject to social security tax from Form 8919 0.00
10. Sum of lines 7, 8 and 9 0.00
11. Line 6 less line 10 0.00
12. Multiply the smaller of line 5 or 11 by 12.40% 0.00
13. Multiply line 5 by 2.90% 0.00
14. Self-employment tax (sum of lines 12 and 13) 0.00

Acosta GX 203d [0016]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 17 of
Fann 8 8 6- A Department of the Treen - Internal Revenue Service ee number or
(May 2017) Explanation of Items
Name of taxpayer Tax Identification Number (last 4 digits) | Year/Period ended
ALEXANDRA ACOSTA | 2018 2019
Sch C1 - Taxes and Licenses
Tax Period Per Return Per Exam Adjustment

2018 $0.00 $1,205.00 ($1,205.00)

2019 $503.00 $1,388.00 ($885.00)
The deduction has been adjusted to the amount verified.
2018: Miami Dade Association of Realtors = $805
Keller Williams payments = $400
Total = $1205
2019: Added to $503 already claimed: Miamii Dade Association of Realtors = $805
Keller Williams payments = $80
Total = $1388
Qualified Business Income Deduction

Tax Period Per Return Per Exam Adjustment
2018 $0.00 $2,790.00 ($2,790.00)
2019 $0.00 $496.00 ($496.00)

We adjusted the qualified business income deduction claimed on your tax return as shown on the attached report.
You can find more information on the qualified business income deduction in the Form 1040 instructions or within
Publication 535, Business Expenses.

Sch C1 - Other Expenses

Tax Period Per Return Per Exam Adjustment
2018 $11,614.00 $2,400.00 $9,214.00
2019 $6,532.00 $2,400.00 $4,132.00

You are required to substantiate each claimed deduction. Since you did not do so, we have adjusted your
deduction to the amount verified or determined to be reasonable based on all available information.

2018 & 2019: Phone expenses: $200 X 12 months = $2400
All other expenses in this category are disallowed as unsubstantiated or duplicative to expenses already on the

Schedule C.

Sch C1 - Travel

Tax Period Per Return Per Exam Adjustment
2018 $2,356.00 $0.00 $2,356.00
2019 $2,863.00 $0.00 $2,863.00

Since you did not establish that the business expense shown on your tax return was paid or incurred during the
taxable year and that the expense was ordinary and necessary to your business, we have disallowed the amount
shown.

Catalog Number 20810W Page www.irs.gov Form 886-A (Rev. 5-2017)

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Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 18 of
ae 8 8 6- A Department of the THCY - Internal Revenue Service par number or
(May 2017) Explanation of Items
Name of taxpayer Tax Identification Number (/ast 4 digits) | Yeat/Period ended
ALEXANDRA ACOSTA 2018 2019
Sch C1 - Supplies
Tax Period Per Return Per Exam Adjustment
2018 $7,445.00 $1,000.00 $6,445.00
2019 $6,389.00 $1,000.00 $5,389.00

You are required to substantiate each claimed deduction. Since you did not do so, we have adjusted your
deduction to the amount verified or determined to be reasonable based on all available information.

Sch C1 - Repairs and Maintenance

Tax Period Per Return Per Exam Adjustment
2018 $8,147.00 $0.00 $8,147.00

Since you did not establish that the business expense shown on your tax return was paid or incurred during the
taxable year and that the expense was ordinary and necessary to your business, we have disallowed the amount
shown.

Sch C1 - Rent/Lease - Other Business Property

Tax Period Per Return Per Exam Adjustment
2018 $7,455.00 $0.00 $7,455.00

Since you did not establish that the business expense shown on your tax return was paid or incurred during the

taxable year and that the expense was ordinary and necessary to your business, we have disallowed the amount
shown.

Sch C1 - Advertising

Tax Period Per Return Per Exam Adjustment
2018 $8,869.00 $500.00 $8,369.00
2019 $1,288.00 $500.00 $788.00

You are required to substantiate each claimed deduction. Since you did not do so, we have adjusted your
deduction to the amount verified or determined to be reasonable based on all available information.

Contributions Carryover

Tax Period Per Return Per Exam Adjustment
2018 $499.00 $0.00 $499.00
2019 $499.00 $0.00 $499.00

You are required to substantiate each reported contribution carryover. Since you did not substantiate the
contribution carryovers as reported, we adjusted your deduction to zero.

Catalog Number 20810W Page www.irs.gov Form 886-A (Rev. 5-2017)

Acosta GX 203d [0018]
Case 0:23-cr-60170-RNS   Document 81-17   Entered on FLSD Docket 06/14/2024   Page 19 of
—— 8 86- A Department of the Treasury - Internal Revenue Service anor number or
(May 2017) Explanation of Items
Name of taxpayer Tax Identification Number (/ast 4 digits) | Yeat/Period ended
ALEXANDRA ACOSTA 2018 2019
Home mortgage Interest Not From Form 1098
Tax Period Per Return Per Exam Adjustment
2018 $2,351.00 $10,909.00 ($8,558.00)
The deduction for mortgage interest has been adjusted to the amount verified using your F 1098.
Other Taxes
Tax Period Per Return Per Exam Adjustment
2018 $5,700.00 $0.00 $5,700.00
2019 $5,915.00 $0.00 $5,915.00
Since this tax expense was not incurred during the taxable year, we have disallowed it.
Statutory-SE AGI Adjustment
Tax Period Per Return Per Exam Adjustment
2018 $0.00 $1,061.00 ($1,061.00)
2019 $0.00 $189.00 ($189.00)

Your self-employment tax has changed as a result of adjustments made to your net earnings from self-employment
as shown in this report. The self-employment tax deduction has been adjusted to one-half of the recomputed
amount.

Statutory-Self Employment Tax

Tax Period Per Return Per Exam Adjustment
2018 $0.00 $2,121.00 $2,121.00
2019 $0.00 $377.00 $377.00

We have adjusted your self-employment tax due to a change in your net earnings from self-employment.

Catalog Number 20810W Page Www.irs.gov Form 886-A (Rev. 5-2017)

Acosta GX 203d [0019]


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