PO Box 4463 Jersey City NJ, 07304 201)208-4533 firstname.lastname@example.org
COACHES! 101 (PAC)
Letter of Communication
Department of Treasury
Internal Revenue Service
Ogden UT 84201-0039
United States Tax Court
400 Second Street
N.W. Washington, D.C. 20217
Coaches! 101 (PAC)
PO Box 4463
Jersey City NJ 07304
NJ State License # 0400272435
Petition to Appeal
Our reason for drafting this appeal is based on the Newark, New
Jersey’s Appeals court decision rendered on a Levy concerning collection
action. Coaches! 101 has filed a 941 form in 2011, based on wrong advise
during a phone conversation with an internal revene agent. Coaches! 101
(PAC) is a political action commit – with 527 status. We’ve filed the 8871, and
the 8453-x to keep our information updated correctly. As required by Political
Organizations we must report contributions and expenditures—which we
have and all of the information provided is under such amount.
Based on wrong information we filed a 941 noting paid income on the
organization. The organization doesn’t have a payroll system – this is a
volunteer organization—where some are independent contractors. Which is
why we filed for the VSCP and enrolled in their program. Now just because
these employed members are working with us, doesn’t generally mean we
are paying them a salary. It means, they are employees of our organization—
to help benefit their endeavers. This is legally protected by PUBLIC LAW
111–147—MAR. 18, 2010; which states Sec. 101. Payroll tax forgiveness for
hiring unemployed workers.
SPECIAL EXEMPTION FOR CERTAIN INDIVIDUALS HIRED IN
‘‘(1) IN GENERAL.—Subsection (a) shall not apply to wages
paid by a qualified employer with respect to employment during
the period beginning on the day after the date of the enactment
of this subsection and ending on December 31, 2010, of any
qualified individual for services performed—
‘‘(A) in a trade or business of such qualified employer,
‘‘(B) in the case of a qualified employer exempt from
tax under section 501(a), in furtherance of the activities
related to the purpose or function constituting the basis
of the employer’s exemption under section 501.
Upon noticing our misdirected error based on a telephone summary
with department agents, who generally don’t deal with Political Organizations,
we filed that form, and was directed by the same department that deals with
941 to file a 941x.
In which we have, our regular department that deals with 1120pl also had
their own inqury to what happened with our case, and concluded that the
information provided was good enough to remove their lein—plus the notion
that we payed the required corporate tax.
The department that deals with 941, wanted us to prove that the
amount reported wasn’t income expenses. We have, we shown them that the
amount reported which was $25,000 was information given based on Omar
Dyer who is Coaches! 101 (PAC) legal representative. They’ve determined
that Omar Dyer who is the CEO of Coaches! 101 A NJ Non-Profit (20-
8668400) reports are subjected to income expenses, and that the Political
Action Committee must pay taxes that were already paid and reported on
Omar Dyer’s personal tax reports.
That decision is the wrong determintation based on common factors –
this organization is a political action committee – as we are bared from direct
connections to candidates in election cycles. Omar Dyer was a candidate
during the time of reporting his information. He acts as a legel representative
for our company, without compensation, since federal law, and Department of
Treasury will not release information or share such information without a legal
representative. And under FEC (Federal Election Commission) all volunteers,
legal representatives must have their personal expenses reported if they are
working or volunteering services for the organization. And candidates must
declare their intentions, plus report such information.
And that’s what Omar Dyer has done when reporting information to
the Internal Revenue Services. Here’s a break down of Omar Dyer’s personal
expenses: Kaplan Education Corp EIN: 37-137789 sent Omar Dyer ***4342 a
form 1098-T, on that form the amount reported was 13,472.45, and that was
deducted from Kaplan Education Corp, and Omar Dyer’s personal tax
records. Yet, under the rules for the federal Election Commission, it must be
reported, and is exempted from being taxed since it was already deducted.
The remaining amount are a comination of personal deductions, and
expenses reported by Omar Dyer in his personal tax records – standard
deductions and other personal credits – which by Federal Election Standards,
should be reported – but isn’t required. The IRS appeals court wanted all
information, so we supplied what they needed. Not only was their
determination wrong, but the stature of limitations has ran out on this
What is a Statute of Limitation
1. A statute of limitation is a time period established by law to review, analyze and resolve
taxpayer and/or IRS tax related issues.
2. The Internal Revenue Code (IRC) requires that the Internal Revenue Service (IRS) will
assess, refund, credit, and collect taxes within specific time limits. These limits are known
as the Statutes of Limitations . When they expire, the IRS can no longer assess
additional tax, allow a claim for refund by the taxpayer, or take collection action. The
determination of Statute expiration differs forAssessment, Refund, and Collection.
This appeal was filed in May of 2012, and the process took longer than 90
days to complete as the choice to render this decision was give April 9, 2013,
almost 1 year after the filing of the report. After all other departments have
concluded that Coaches! 101 (PAC) a political action committee has statisifed
the legal requirements, and their was no wrong doing or additional tax owed.
This organization hasn’t received any employment based incentives, or
credits and deduction which is required by the 941 file the notice. We don’t
have a system for COBRA Payments, Medicare or any other options for
employers, which is why we wanted to consider them as independent
contractors, which doesn’t mean they are getting compensation from our
organization. We help them seak employment using our firm as a base, and
they get compensation at the place of employment—where these issues have
already been payed credited and reported. Yet, Coaches! 101 (PAC) must
report that information on our 940 forms, in which we have.
This letter is authorized by Coaches! 101 (PAC)—which is certified under the state of New Jersey to
practice civil insurances (Public Notary at law) for the use of Omar Dyer (Notary Public).
Omar Dyer: Public Notary at law (NJ) Commission 2/02/2009 end commission 2/02/2014 I.D. NO.
2381929 www.coaches101.org (201)208-4533
Name of Notary: ,
Signature of Notary: ,