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NORTHIMIAM OFFICE Orne ti MANAGER | Ue To: The Honorable Mayor and City Council Members. iF From: Aleem A. Ghai Date: February 5, 2015 RE: Received Letter from the IRS dated February 2, 2015 Today, the attached letter from the Intemal Revenue Service (IRS) was received by my office. | am forwarding you a copy for your information. Should you have any questions, please do not hesitate to call me. Thank you. AAGimp Attachments Internal Revenue Service Tax Exempt and Government Entities Division Federal, State and Local Governments 7850 SW 6" Court Plantation, Florida 33324-3202 Attn: STOP 4448 - FSLG Date: February 2, 2015 Mrs. Jana K. Aristizabal, CPA Marcum LLP One Southeast Third Avenue, 1 Miami, Florida 33164 Department of the Treasury “Taxpayer Kdentifestion Number: 59-8000390 Form Number: 941 “Tax Peiods) Ended: March 34, 2012, June 30, 2012, ‘September 30, 2012, December 31, 2012 Person lo GontaciID Number Femando Echevarria ret s ¢ \s 1000315747 FEB 3 2008 |e Corts Telephone Number OFFICE OF THE e 964-423-7406 CTY MANAGER & ooeaas Tart ee City of North Miami Dear Mis. Atistizabal: ‘We are sending the enclosed material under the provisions of your power of attorney ot other authorization ‘we have on file. For your convenience, we have listed the name of the taxpayer to whom this material relates in the heading above. If you have any questions, please call the contact person at the telephone number shown in the heading of this letter. “Thank you for your cooperation. Sincerely, es Peruanchy- Chiro Femando Echevarria Federal State Local Government Specialist Enclosure: Form 5701- Notice of Proposed Adjustment 1X] IRC 3406 (Backup Withholding) Report {X] IRC 6041 Information at Source Report C Other Lotter 937 (Rev 11/2006) Catalog Number 30760X Fom 8704 stn anon are Sere ‘Rev, December 2006) Notice of Proposed Adjustment Tires coy ity of North Miami are andi rereontowhom cares oa Mrs. Jana K. Aristizabal, CPA oxo22015 Ty tis opens atnet City of North Miami -asag one nfornaton wo now have avalabl and or decussons wth ou, we balow th proposed smart ted blow shoud bo ‘ncaa in he revenue agent's report. However, you have edltonel formation hal would ar or reverses prepoes, lease ‘mish his evormetion ae soon as posse. Years ‘Aneunt ‘Razor or Te SANNO. | tosue Code 1312012 $50,736.88 ror 941 12312012 $268,273.08 }Form 945 ‘Reasone for Proposed Adjustment (susan de ofannten ing ba be pa AVI Any APSR NRF OR 1) - Excessive deferrals -$ 1,700.00 John H. Jackson 2) Supplemental wages - 5 3,888.73 Miguel Codomiu & 8 447.08 Donald Blanchard 3)- Unreported Social Security Wages Brandon Valladares and Andrey Smith $5413.08 4) Appointed Officials - Taxable stipends § 1,060.00 '5)- Retiree Healh Supplement - Six (6) individuals § 10,805.00 7 {6)= IRC 6041 Information at Source - 1099-Mise Penalty IRC 6721/6722 for 68 forms 1059 Misc not filed S 13,600.00 7)= IRC 3406 - Back-up Withholding $ 268,373.08 on remuneration of § 958,118.13, '8)- Taxable Fringe Benefits - Value of Uniform/Clothing/L aundering/Shoas of 5 78,384.86 '9) - Personal Use of Police Cruisers, Uniforms, & Firearms by Off-Duly Officers working sosurity details for 3rd party enti. 16) Supplemental Wages $34,696.10 - Foreign Travel Expenses - Tax Adjustment - $13,288.85 TI) IRC 605i - W-2 Statement to Employees - W-2 Penalty (RC 6721 & 6722) - $1,600. Peete ee cea Taipan RRRSSERTITE PTT c TDiagrend hPa rina Cheha conaeraion Fas Taek Seanon Tegayer ss “Tes ager Dae Part Tarpayers Fle Copy (at Wo 427705 vwrisgor Fon 8704 ev. 12.208) Fom 5701 Depa Teyana (Rev. December 2006) Notice of Proposed Adjustment Tare sepa City of North Miami ‘Name and ef peronowen eer Mrs. Jana K. Aristzabal, CPA Tn Ws popoed asian ity of North Miami ‘Based on tho information we now have avalbie ard our dcussions wth you, wo bolov the proposed adjustant ltd below chou ba {nctused i the revenue agents report. However, if youhave adéional ivormato hat wou ale orreverge this propose, poate ‘umsh fis Information soon as posse. Years “aroun Recount orm ‘SAND, lesue Code 12512012 $50,736.88 Form 941 17312012 $268,273.08 Form 945 ‘Reasons for Proposed Adjust (tyr enmean son spout oiO age AS OO FET HE TT A 1) - Excessive defersals -$ 1,700.00 JohnH. Jackson. 2)~ Supplemental wages -§ 3,888.73 Miguel Codorniu & § 447.08 Donald Blanchard 3)= Unreported Social Security Wages Brandon Valladares and Andray Smith § 513.08 4) Appointed Officials - Taxable stipends § 1,060.00 5)- Retiree Health Supplement - Six (6) individuals $10,825.00 {6)- IRC 6041 Information at Soures - 1099-Mise Penalty IRC 6721/6722 for 68 forms 1055-Miso not filed § 13,600.00 7) IRC 3406 - Back-up Withholding § 268,275.08 on remuneration of $ 958,118.13, '8)- Taxable Fringe Benefits - Value of Uniform/Clothing/Taundring/Shoes of $78,384.86 9) - Personal Use of Police Crsers, Unifonns, & Firearms by Off-Duty Officers working security details for 3rd party entities, 10) Supplemental Wages $34,656.70 - Foreign Travel Expenses - Tax Adjustaieat -S13 28885 FIVIRC 6051 - W-2 Statement to Employees - W-2 Penalty (IRC 6721 & 6722) - 81,600. “aap Ras le ee Tasca resets Sra Disapead Porn Fal Chere acon a Fa Tee Stine [LA rooyer Rs Tear Mager m Pat 2-ToBe Renal 8yTesmer Wire ‘ot Ne 427708 ore om 8701 (ev, 122008 1099-Misc Penalty File (0000227 THE MIAMI HEAT LIMITED PARTNERSHIP (0000280 LAW ENFORCEMENT PSYCHOLOGICAL AND COUNSELING ASSOC. INC (0000522 MIAMI MARLINS (0000560 CARIDAD GOMEZ DBA GOMEZ & SON FENCE CO. 0000670 ENTERPRISE LEASING COMPANY OF FLORIDA LLC 0000774 AGC. CONSULTANTS LLC 0001128 HARLEY-DAVIDSON OF MIAMI PETERSON'S HD OF MIAMIC LLC (0001336 SUN RECYCLING, LLC. (0001863 COTTONDOG INDUSTRIES LLC DBA BUBBADOG HOSE 0002013 TNT MARINE CENTER, LTD (0002910 DANIEL L MCPHERSON dba DANNYS SHAMROCK (0003033 PNB MEDIA INFO PLUS, LLC. (0003113 MARCIA BENNETTI dba EXCEL FLOOR AND STONE DESIGN 0003323 SIEGEL TLC ANIMAL CLINIC 0004624 GLOBAL CONNECT (0005631 MIND LAB SOUTH FLORIDA, LLC 0005538 DEBORAH GRAY MITCHELL PHOTOGRAPHY LLC 0005803 LEROY BERRY dba BERRY'S FINE FOOD CATERING 0008184 EDOUARD CLERVIL doa EDOUARD PAINTING. 0006267 SINAL CONSULTING GROUP LLC 0008521 HIGHSTYLE ENGINEERING & ARCHITECTURAL SERVICES LLC (0008613 ILM ROOFING LLC 9007821 JEAN YVES TOUZIN (0007906 G. PROULX, LLC (0007946 TREKKER TRACTOR LLC (0008092 HARVEY COVINGTON & THOMAS SOUTH FL LLC (0008625 JOE CELESTIN CIVIL ENGINEER & GENERAL BUILDER (0008637 JEAN ALEX SAINT SURIN dba RADIO MEGA (0008682 O S & R ENTERPRISES LLC dba SAM G MANAGEMENT 0009077 HEALTHPORT (0009342 ROBERT A. CEDENO, P.A. (0009368 KEVIN L MOYD dba DR. K'S PHOTOS: 0009392 MARKET ANALYTICS & CONSULTING LLC. 0009469 AIP_US LLC - MIN WANG SOLE MBR_ 0009498 RUDG-LHHA BEL HOUSE LLC - % RUDG LLC MBR (0009608 MARIA M. RODRIGUEZ (0009809 FIT-TO-ENFORCE COM LLC (0009869 PRO MED SERVICES GROUP LLC 0009675 PSJ LAW GROUP, P.A. 0009909 RAMFILS SANON (0010080 PENN HOUSE PRODUCTIONS, LLC. 0010148 CGI CAPITAL HOLDINGS LLC 0010191 BERKELEY-SANS SOUCI LLC - CABRERIZO TOMAS MEMBER (0010317 FRANKLIN DODD COMMUNICATIONS LLC 0010326 ROBERTO COBIAN dba TRY US PAINTING (0010421 LAW OFFICES OF NORMAN C POWELL 0010422 ADAPTIVE ENVIRONMENTAL CONSULTING OF FLORIDA LLC (0010453 BSN RADIO GOSPEL MINISTRY % MAURICE RUTHERFORD (0010470 CAZEAU LINTON & ROBINSON LLC (0010539 ATTORNEYS TITLE FUND SERVICES LLC. (0009883 SANCHEZ-MEDINA GONZALEZ QUESADA LAGE CRESPO GOMEZ & MACHAL (0010496 KEYSTONE WATER COMPANY LLC. 0009408 DAVID K. EDWARDS: 0009931 RAFAEL SUAREZ RIVAS (0009029 MICHEL ETIENNE dba MICHEL & J BARBER SHOP 0008572 SETTLEMENT FUNDING LLC 0010314 DARRION OWENS DBA MR. COBBS BBQ 1900.00 15,675.00 1,670.00 3320.00 78,797.87 5,375.00 5,436.33 2,044.60 1,075.17 16,962.69 2,545.00 3,000.00 4,245.00 7,785.60 627.21 1,350.00 675.00 700.00 6,700.00 19,983.00 38,700.00 31,000.00 4,950.00 10,146.03 9,327.96 97,600.00 294,500.00 750.00 4,271.00 1,245.45 55,223.50 1,550.00 12,250.00 31,360.27 41,082.00 24,900.00 978.00 998.40 7,218.75 4,216.00 4,600.00 8,000.00 ‘900.00 4,154.23, 3,260.00 179,494.74 2,060.00 3,360.00 1,322.50 680.00 178,243.00 9,647.60 ‘600.00 937.50 2,600.00 39,500.00 5,422.00 (0009029 MICHEL ETIENNE dba MICHEL & J BARBER SHOP (0008572 SETTLEMENT FUNDING LLC (0000559 PREVENT MED TESTING CTR INC. (0008669 PRO MED SERVICES GROUP LLC (0004624 GLOBAL CONNECT 0006247 ACF POWERGEN LLC ACF STANDBY SYSTEMS 0006267 SINAl CONSULTING GROUP LLC 0001336 SUN RECYCLING, LLC. (0009046 WELDPRO GROUP, LLC 0009473 CENTRIA 0008505 DARRYN E. FURGUSON DBA DEF DESIGNS Information Returns Penalty IRC 6721 -68 X $100 = $ 6,800.00 IRC 6722 - 68 X $100 = $ 6,800.00 Total Penalty $13,600.00 2,500.00 39,500.00 3,680.00 3,257.30 627.21 1,890.60 19,983.00 2,041.60, 4,689.00 59,754.65 4,495.00 1,379,167.76 IRC 3406 - Backup Withholding & 1099-Misc - Penalty 0000855 KABOOMS 0000866 FIRST SOUTHWEST COMPANY (0000881 CARIBBEAN AMERICAN MEDIA 0001008 ALL FLORIDA POOL & SPA CENTER (0001258 CARMEL LAUNDRY (0006643 GWATHMEY SIGEL & ASSOCIATES. 0008632 REGINE LEROY 0009463 STELLAR BISCAYNE LP 0009627 CLAUDE H. HURST 0009876 SAMANTHA DORISMOND & ROBERT 0009877 SAMORA DORISMOND & ROBERT (0009705 LAW FIRM ERENIO MESA AND THE MADALON (0009903 MARTIN LISTER & ALVAREZ, PLC & 0009910 P.A. JOSE APOLLON & PAUL D. NOVACK (0009985 WAVS ALLIANCE BROADCASTING DBA 1170 0009991 JEAN-PIERRE CALDERON 0010420 LISETT MORALES 0007022 CHERYL SEJOUR 0001671 LE FLORIDIEN 0002532 BLUE MOON OUTDOOR CENTER. 0002749 A.E.S. PORTABLE SANITATION. (0002873 FLORIDA PLANNING GROUP 0002966 ALL DADE GENERAL WATERPROOFING 0003127 MR. COPY PRINTING 0003579 ROMAX COMMUNICATIONS (0004083 AFROVISIONS PR ADVERTISING (0000253 DELL MARKETING LP. 0000665 ABC LOCKSMITH (0000686 HOLLYWOOD ANIMAL HOSPITAL 0001009 H.J. ROSS ASSOCIATES. 0001041 MUSCLE & WRENCH 0001201 BARNEY'S PUMP 0008171 QUALITY PLUS CONSTRUCTION ‘0009902 RUDY VASQUEZ 0010152 YEYE BOUL MEDIA VIBRATIONS, CO IRC 3406 - BACK-UP Withholding ‘35 vendors X $600 = $24,000 - Not subject to IRC 3406 $979,118.13 ($21,000) = $958,118.13 $958,118.43 X 28% = § 268,273.08 Information Return Penalty - 1099-Misc IRC 6724 - 35 x $100 = $3,500 IRC 6722 - 38 x $100 = $3,500 TOTAL PENALTY - $ 7,000 3,430.00 2,262.82 1,700.00 4,864.74 787.85 745,598.17 2,000.00 1956.65 3,750.00 4,800.00 4,500.00 15,000.00 45,000.00 15,000.00 4,800.00 3,500.00 1,000.00 4,000.00 2,400.00 1044.00 1,094.95, 2,400.00 38,280.00 4,127.00 11,175.00 3,070.00 25,051.32 2,080.00 867.50 3,690.00 4,802.31 12,314.98 1,927.75 1,353.08 7,000.00 979,118.13 Form 4564 Department of the Treasury Request Number Internal Revenue Service Information Document Request it To: City of North Miami Subject: Employment Tax Examination 776 NE 125" Street ‘Submitted to: Mr. Aleem A. Ghany, North Miami, Florida 33161 City Manager Dates of Previous Requests: PROVIDE INFORMATION FOR PERYOD 01/01/2012-12/31/2012 1. Individuals listed below received remuneration identified as Thsurance Stipends. Provide copy of legal authority to issue payments. If payments were treated as wages subject to federal employment taxes provide documentation to reconcile against payroll records and include copy of Form W-2 issued to each. Tf amounts were not wages subject to federal employment taxes provide written statement indicating rationale and or legal basis (Internal Revenue Code, Treasury Regulations, court cases, Florida Statutes, or other basis) your office used for treating payments as anything other than wages subject to federal employment taxes. (0000181 DONNA M. KINSEY (0000352 KEVIN KENNISON (0003356 GLEN KINSEY (0003480 RICHARD SPOTTS (0005428 DEANNA FARMIN 0003230 LAWRENCE TADDEO 2. Individuals listed below received payments identified as Health Insurance Reimbursement. If payments were treated as wages subject to federal employment taxes provide documentation to reconcile against payroll records and include copy of Form W-2 issued to each. If amounts were not wages subject to Information Due By 9:00am. AtNext Appointment [X] Mail In ‘November 6, 2014 Name and Title of Requestor Date: Fernando Echevarria — Federal, State, and Local Government Specialist _ | October 15, 2014 FROM [Office Location: 7850 SW 6* Court Plantation, Flosida 33324-3202 Phone: Voice (954) 423-7406 Page 1 FAX (954) 423-7371 Form 4564 RETIREE HEALTH STIPEND. 0000181 DONNA M. KINSEY 2,136.00 (0000352 KEVIN KENNISON 1,800.00 0003356 GLEN KINSEY 2,136.00 (0003480 RICHARD SPOTTS 1,563.28, (0005428 DEANNA FARMIN 2,400.00 (0003230 LAWRENCE TADDEC 800.00 10,625.28, Wage Adjustment Amount: issues: ar Medicare [Excessive Deferrals 3170.00 $ 7700.00] $1,700.00 [Supplemental Wages $3,088.73 | 6 13.668.73 [$3,888.73 [Educational Asst 3 447.08 | § 447.08 | $ 447.08 (Unpaid SS Tax. $5413.08 lAppointed Offciae-Sipend [$1,060.00 |S "7,060.00, $1,069.00 Retiree Heath Stipend $10,825.00 $10,825.00 [$10,825.00 Foeign Travel Expenses $34,606.70 | $34,696.70 34,696.70 Uniform/Ciothing/Shoes/Laund] § 78,384.86 78,384.06[ $76,384. Total adjustment 3 $___ 137,002.37 [3 ‘TRAVEL EXPENSES 2012 ‘COUNCILWOMAN MARIE ERLANDE STERIL KEEP HAITI GREEN - 4/18/2012 TO 4/21/2012 0002015 MARIE ERLANDE STERIL - KEEP HAITI GREEN 0000899 BANK OF AMERICA - MARIE ERLANDE STERIL - KEEP HAITI GREEN 0002015 MARIE ERLANDE STERIL - KEEP HAITI GREEN DISASTER TRAINING - 6/3/2012 TO 6/9/2012 0002015 MARIE ERLANDE STERIL - DISASTER TRAINING HAITI (0000898 BANK OF AMERICA - MARIE ERLANDE STERIL - DISASTER TRAINING HAITI 0002015 MARIE ERLANDE STERIL - DISASTER TRAINING HAITI ‘TOY DISTRIBUTION - 12/13/2012 TO 12/17/2012 (0000899 BANK OF AMERICA - MARIE ERLANDE STERIL - TOY DISTRIBUTION 0002015 MARIE ERLANDE STERIL - TOY DISTRIBUTION 0002015 MARIE ERLANDE STERIL - TOY DISTRIBUTION - TOTAL CHECK $2,610.00 MAYOR ANDRE PIERRE KEEP HAITI GREEN - 4/18/2012 TO 4/21/2012 (0000899 BANK OF AMERICA - ANDRE PIERRE - KEEP HAITII GREEN 0002148 ANDRE PIERRE - KEEP HAITI GREEN HAITI SHOE DISTRIBUTION 11/26/2012 0002148 ANDRE PIERRE - HAITI SHOE DISTRIBUTION CLAUDE P. LUMANE DISASTER TRAINING - 6/3/2012 TO 6/9/2012 (0002602 LUMANE P. CLAUDE - DISASTER TRAINING HAITI 0002602 LUMANE P. CLAUDE - DISASTER TRAINING HAITI 0000899 BANK OF AMERICA - DISASTER TRAINING HAITI ‘TOY DISTRIBUTION 12/13/2012 TO 12/17/2012 0002602 LUMANE P. CLAUDE - HAITI TOY DISTRIBUTION. COUNCILMAN JEAN MARCELLUS. DISASTER TRAINING - 6/3/2012 TO 6/10/2012 ‘0000899 BANK OF AMERICA - JEAN MARCELLUS HAITI - DISASTER TRAINING POLICE CHIEF MARC ELIAS JR. POLICE COMMUNITY CONCEPT PROJECT 0007895 MARC ELIAS, JR - HAITI - 4-18-2012 TO 4-21-2012 0003179 PALM TRAVEL AGENCY, INC. 0007896 MARC ELIAS, JR - KARIBE HOTEL/4-18-12 DISASTER TRAINING - 6/3/2012 TO 6/9/2012 0003178 PALM TRAVEL AGENCY, INC. - MARC ELIAS, JR - DISASTER TRAINING 0007896 MARC ELIAS, JR - DISASTER TRAINING HAITI 336.50 473.50 624.00 4,433.00 4,500.00 469.50 2,291.00 7,260.50 150.00 2,000.00 610.00 2,760.00 525.60 298.90 347.70 1,800.00 1,754.00 513.60 4,067.50 1,423.40 513.50 420.90 596.50 525.00 1,842.40 488.50 1,784.60 2,273.10 . DEPT OF STATE - 6/20/2012 TO 6/28/2012 0003179 PALM TRAVEL AGENCY, INC, (0007896 MARC ELIAS, JR - HAITI - DEPT OF STATE CHIEF ELIAS - 11/25/2012 TO 12/3/2012 0003179 PALM TRAVEL AGENCY, INC, 0007896 MARG ELIAS, JR - HAITI TRIP 11-15-2012 TO 12-3-2012 CHIEF ELIAS - 12/49/2012 TO 12/17/2012 (0007896 MARC ELIAS, JR - HAITI TRIP 0007896 MARC ELIAS, JR - HAITI (0003179 PALM TRAVEL AGENCY, INC. - MARC ELIAS, JR - HAITI MAJOR FRANZIA BREA-BURDEN DEPT OF STATE - 6/20/2012 TO 6/28/2012 (0003179 PALM TRAVEL AGENCY, INC. 0008025 FRANZIA BREA-BURDEN - HAITI MAJOR FRANZIA BREA-BURDEN - 11/25/2012 TO 12/3/2012 (0003179 PALM TRAVEL AGENCY, INC. (0008025 FRANZIA BREA-BURDEN - HAITI - 11-28-2012 TO 12-3-2012 (0008025 FRANZIA BREA-BURDEN - HAITI KATIA PHILIPPEAUX HAITI SHOE DISTRIBUTION 11/26/2012 (0010600 KATIA PHILIPPEAUX - HAITI SHOE DISTRIBUTION (0000899 BANK OF AMERICA - KATIA PHILIPPEAUX - HAITI SHOE DISTRIBUTION ‘STEPHANIE THOMAS ‘TOY DISTRIBUTION - 12/13/2012 TO 12/17/2012 (0002203 STEPHANIE THOMAS - HAITI - KEEP HAITI GREEN (0002203 STEPHANIE THOMAS - HAITI - KEEP HAITI GREEN. 0000899 BANK OF AMERICA- STEPHANIE THOMAS -KEEP HAITI GREEN 0000899 BANK OF AMERICA- STEPHANIE THOMAS -KEEP HAITI GREEN ‘$34,696.70 X 10.4% (Social Security) = $ 3,608.46 $34,696.70 X 2.9% (Medicare) = § 1,006.21 '$ 34,696.70 X .25% (FITW Supplemental Wage Rate) = § 8,674.18 Total Tax Adjustment - $13,288.85 W.2 Penalty IRC 6721 -8 X $100 = $800 IRC 6722 - 8 X $100 = $800 Total Penalty - $1,600 781.50 4,037.00 1,818.50, 441.49 2,482.88 2,904.37 1,024.70 417.00 934.24 2,376.94 781.50 41,037.00 1,818.50 416.49 732.00 122.00 4,270.49 347.70 386,50 734.20 298,90 55.50 449.10 525.60 1,328.10