ARIELLE D.

MARTIN
39433 Lakepoint Dr., Prairieville, LA 70769 (985) 227-3007 ariellecdomingue@gmail.com

November 12, 2020

Department of the Treasury

Internal Revenue Service
STOP 6692 AUSC
Austin, TX 73301-0021

Re: Statement of Disagreement with Proposed Changes to 2018 Form 1040

To Whom It May Concern:

I, Arielle Domingue Martin (SSN 433-83-1865), submit this statement to explain my

disagreement with the Internal Revenue Service’s (“IRS”) proposed changes to my 2018 Form 1040 tax
return. My husband, Shay Anthony Martin (SSN 434-79-4295), with whom I filed taxes jointly in 2018,
also submits this statement in disagreement with the proposed changes.

In October of 2016, I became a volunteer member of the board of directors of South Louisiana
Center for the Arts, Inc. (“SoLa”), a non-profit organization focusing on children’s theatre. SoLa was
registered as a non-profit corporation with the Louisiana Secretary of State on June 14, 2001 (Exhibit A).
As a volunteer member, I received no compensation from SoLa or any other third party for my service as
a member of SoLa’s board of directors (Exhibit B).

In March of 2017, I created an account with Square, Inc. (“Square”) in order for SoLa to accept
online student tuition payments as well as credit and debit card payments for performance ticket sales
(Exhibit C). When creating this Square account for SoLa on Square’s website, I did not enter SoLa’s IRS
Employer Identification Number (“EIN”) in the “Taxpayer Information” section. As such, my personal
taxpayer information was used by Square to generate 1099-K forms for both the years 2019 and 2018.
These 1099-K forms generated by Square thus incorrectly attribute to me income that was actually
received by SoLa and transferred directly from Square to SoLa’s checking account.

As of November 6, 2020, SoLa’s EIN (72-1505637) is listed as SoLa’s taxpayer information in its
Square account. Additionally, Square has re-issued 1099-K forms in the name of SoLa after reviewing
SoLa’s account and bank statements (Exhibit D).

SoLa’s checking account (Account #172456) with South Louisiana Bank in Houma, Louisiana is
the only bank account that has ever been verified by Square to receive payments processed by SoLa
(Exhibit C). SoLa’s bank statements from January 1, 2018 through December 31, 2018 are attached as
Exhibit E to evidence SoLa’s receipt of the $28,067.00 reported by Square as having been received by me
(Exhibit E). Since the creation of SoLa’s Square account in 2017, my personal bank account has never

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been verified by Square to receive payments processed by SoLa, nor have I ever received a payment
from Square.

It was not until my husband and I received the IRS’s Notice CP2000 that I knew of my failure to
list SoLa’s EIN (72-1505637) on its Square account. I created the Square account in order to make SoLa’s
services more widely available to the community and to, hopefully, generate more income for SoLa’s
sole benefit. I sincerely apologize for my error in not listing SoLa’s EIN number on its Square account.

Considering the aforementioned circumstances, I respectfully disagree with the IRS’s proposed
changes to my 2018 Form 1040 tax return. I also humbly request that all financial obligations imposed
by the IRS due to my failure to list SoLa’s EIN (72-1505637) on its Square account be extinguished. Please
contact me should you need any further information. I look forward to hearing back from you regarding
the resolution of this matter.

Sincerely,

Arielle D. Martin
39433 Lakepoint Drive
Prairieville, LA 70769
(985) 227-3007
ariellecdomingue@gmail.com

Enclosures:
Exhibit A – South Louisiana Center for the Arts, Inc. Secretary of State Registration
Exhibit B – Letter from Martha Cazaubon, Treasurer of SoLa
Exhibit C – Printout from SoLa’s Online Square Account
Exhibit D – Updated 2018 and 2019 1099-K Forms Generated by Square
Exhibit E – SoLa’s Bank Statements from January 1, 2018 through December 31, 2018