Exhibit 8: Plaintiff's Letter to IRS (redacted) — Horseshoe Bay Resort Holdings, Case 1:24-cv-00040-DAE

Summary

Exhibit 8, labeled Plaintiff's Letter to IRS (redacted), is Document 20-8 filed 04/29/24 in Case 1:24-cv-00040-DAE. The letter is dated February 10, 2023, appears on BDO letterhead, and is addressed to the Department of Treasury Internal Revenue Service regarding Horseshoe Bay Resort Holdings, LLC. It says the taxpayer asked the writers to request that the NAICS code of the taxpayer on file be updated to 721100. The letter says the taxpayer reviewed its revenue stream, employee costs, other costs of doing business and employee counts and determined that these activities are better reflective of a NAICS code 721100.

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Case 1:24-cv-00040-DAE Document 20-8 Filed 04/29/24 Page1of2

EXHIBIT 8

Plaintiff's Letter to IRS (redacted)
Case 1:24-cv-00040-DAE Document 20-8 Filed 04/29/24 Page 2 of 2

BDO Tek 210-342-8000 9901 I-10, Suite 500
Fax: 210-342-0866

4 San Antonio, TX 78230
eee weew.bdo.com

February 10, 2023
Department of Treasury
Internal Revenue Service
Odgen, UT 84201-0011

Re: Horseshoe Bay Resort Holdings, LLC

orm:
To whom it may concern:
The above mentioned taxpayer has asked us to write a letter requesting that the NAICS code of
the taxpayer on file be updated to 721100. The taxpayer has reviewed its revenue stream,
employee costs, other costs of doing business and employee counts and determined that
these activities are better reflective of a NAICS code 721100. Therefore we believe updating
the NAICS code will better classify the company into the appropriate industry.

Should you have any questions please feel free to reach out to us at 210-342-8000.

Regards,

ton fer

Ann Pena, CPA
Tax Office Managing Partner

800 USA, LLP, & Ociaware fenited Hablity perteerhip, ls the U.S. member of BOO
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1141 of 1667

[2023/03/07 13:56:33]

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File: Accountant_Letter_To_IRS

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