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HomeMy WebLinkAboutExhibit 63 Remake-1Exhibit 63 Remake; Section 1 TracFone - TRS Emails Renton TracFone Audit email address Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Thu, Jun 20, 2013 at 3:02 PM Michael,   I received your message. Below is my email address.   Per your message you will provide a letter from the cities engaging you and your company as well as the contract you have with then to perform an audit.   We will follow up with our own NDA for you to sign soon.   Thank you,     John F. Cavalieri Sr. Manager, Tax   TracFone Wireless, Inc. 9700 NW 112th Ave | Miami, FL 33178 O: 305.715.6578 | F: 305.418.2612 jcavalieri@TracFone.com TracFone.com | NET10.com | StraightTalk.com | SafeLink.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above. Re: email address Sent TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thanks John. I appreciate it. I will forward the information to the cities. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Thursday, June 20, 2013 2:55 PM Subject: email address Michael,   I received your message. Below is my email address.   Per your message you will provide a letter from the cities engaging you and your company as well as the contract you have with then to perform an audit.   We will follow up with our own NDA for you to sign soon.   Thank you,     John F. Cavalieri Sr. Manager, Tax   TracFone Wireless, Inc. 9700 NW 112th Ave | Miami, FL 33178 O: 305.715.6578 | F: 305.418.2612 jcavalieri@TracFone.com TracFone.com | NET10.com | StraightTalk.com | SafeLink.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       Re: email address Sent TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Jun 21, 2013 at 2:12 PM Hi John, I have contacted all of the cities and have asked them to send you a letter stating that our company has been contracted by them to conduct audits. I have also enclosed a copy of the contracts for each city; for two of the cities, the contracts have been extended, and these documents are attached as well. Let me know if you have any questions. Thanks John. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Thursday, June 20, 2013 2:55 PM Subject: email address Michael,   I received your message. Below is my email address.   Per your message you will provide a letter from the cit ies engaging you and your company as well as the contract you have with then to perform an audit.   We will follow up with our own NDA for you to sign soon.   Thank you,     John F. Cavalieri Sr. Manager, Tax   TracFone Wireless, Inc. 9700 NW 112th Ave | Miami, FL 33178 O: 305.715.6578 | F: 305.418.2612 jcavalieri@TracFone.com TracFone.com | NET10.com | StraightTalk.com | SafeLink.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.     Download all attachments as a zip file Signed Spokane Contract PDF.pdf 726.6kB FedWay SigndContractExt.pdf 102.3kB Burien Signed Contract.pdf 920kB FedWaySigned Contract.pdf 1.2MB Renton Signed Contract 2011.pdf 835.9kB Renton-TRS Amendment No. 1 Contract Extention.pdf 474.4kB Re: TracFone: WA City Audit by TRS Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Jun 28, 2013 at 4:48 PM Hi John, Hope things have been going well with you. While we are waiting for your NDA, we have compiled a list (below) of the initial items we will need for the audit: For the City of Federal Way: A chart of accounts for all revenues including inside the City of Federal Way with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Federal Way (using March 2008, June of 2010 and September of 2012 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Federal Way and any deductions. Invoices for March of 2008, June of 2010 and September of 2012. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2007 through March 31, 2013. Sales revenues for prepaid cards Revenues for recharge of prepaid cards For the City of Renton: For the City of Renton audit we will initially need the following items: Information as to whether TracFone is providing services in the City of Renton to any of the newly annexed locations which are listed in the attachment to this email. And if so, whether TracFone paid any taxes to the City of Renton for the services provided to these customers. A chart of account for all revenues including inside the City of Renton with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Renton (using March 2008, June 2010 and September of 2012 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Renton and any deductions. Invoices for March of 2008, June of 2010 and September of 2012. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2007 through March 31, 2013. Sales revenues for prepaid cards Revenues for recharge of prepaid cards An area was annexed on March 1st of 2008. We have enclosed a copy of the addresses in the new annexed area. For the City of Burien: Information as to whether TracFone is providing services in the City of Burien to any of the newly annexed locations which are listed in the attachment to this email. And if so, whether TracFone paid any taxes to the City of Burien for the services provided to these customers. A chart of account for all revenues including inside the City of Burien with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Burien (using March 2008, April of 2010 and September of 2012 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Burien and any deductions. Invoices for March of 2008, April of 2010, and September of 2012. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2007 through March 31, 2013. Sales revenues for prepaid cards Revenues for recharge of prepaid cards An area just north of Burien was annexed on April 1st of 2010. We have enclosed a copy of the addresses in the new annexed area. For the City of Spokane: Here is the initial information that we will need for the audit for the City of Spokane. Information as to whether TracFone is providing services in the City of Spokane and to any of the newly annexed locations which are listed in the attachment to this email. And if so, whether TracFone paid any taxes to the City of Spokane for the services provided to these customers. A chart of account for all revenues including inside the City of Spokane with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Spokane (using January of 2008, January of 2010 and January of 2012 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Spokane and any deductions. Invoices for customers in the the City of Spokane and the newest annexed area for the dates January of 2008, January of 2010 and January 2012. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2009 through May 31, 2013. Break-out of gross income for the City of Spokane and the new annexed areas by line item for the month of January 2008, January 2010 and January 2012 Sales revenues for prepaid cards Revenues for recharge of prepaid cards There are three areas annexed by Spokane between 2008 and 2012.  We have enclosed a copy of the addresses in the new annexed area. If your company has not paid any taxes to the cit ies mentioned above, then please provide us with a breakout of gross income for each city (and new annexed area if it applies) by line item and your expenses instead of the tax returns along with the other information requested. Let me know if you have any questions. Thanks John. Mike Download all attachments as a zip file  Renton ParcelsAnnexHistory_2006toNow.ods 1015.8kB xlsAnnexation_Addresses_120111 Adj..xls 889.5kB Spokane AnnexationParcel2003-2013-2.xls 163kB TracFone: WA City Audit by TRS - NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Cc:CDillon@tracfone.com Wed, Jul 3, 2013 at 8:40 AM Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature.  Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one).  If you need to propose changes, please request a Word version of the NDA to mark up using track changes.  We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com  20130108161931933.pdf 398.8kB Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Wed, Jul 3, 2013 at 12:59 PM Thanks John. We will take a look at it and will let you know if we have any changes. Have a great 4th. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Jul 15, 2013 at 11:42 AM Hi John, We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines. Thanks John. Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   Out of Office: TracFone: WA City Audit by TRS - NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Mon, Jul 15, 2013 at 11:42 AM I am out of the country with very limited access, if any, to email and phone messages.  I am returning Monday 07/22.  If this is an urgent matter, please contact Scott Myott smyott@tracfone.com or 315-715-6578. Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Jul 26, 2013 at 12:21 PM Hi John, Just checking to see how things are coming along with the NDA and to see if you have any questions. Thanks and have a good weekend. Tamara From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Monday, July 15, 2013 2:46 PM Subject: Fw: TracFone: WA City Audit by TRS - NDA Hi John, Sorry, we should have not included the City of DuPont in the discussion below. We are not doing an audit on TracFone for the City of Dupont. Tamara ----- Forwarded Message ----- From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Monday, July 15, 2013 11:42 AM Subject: Re: TracFone: WA City Audit by TRS - NDA Hi John, We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County . Of course, the City or Cities would need signature lines. Thanks John. Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Jul 26, 2013 at 12:21 PM Hi John, Just checking to see how things are coming along with the NDA and to see if you have any questions. Thanks and have a good weekend. Tamara From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Monday, July 15, 2013 2:46 PM Subject: Fw: TracFone: WA City Audit by TRS - NDA Hi John, Sorry, we should have not included the City of DuPont in the discussion below. We are not doing an audit on TracFone for the City of Dupont. Tamara ----- Forwarded Message ----- From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Monday, July 15, 2013 11:42 AM Subject: Re: TracFone: WA City Audit by TRS - NDA Hi John, We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County . Of course, the City or Cities would need signature lines. Thanks John. Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com TracFone NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Aug 2, 2013 at 3:28 PM Hi John, Just checking to see how things are coming along with the NDA and to see if you have any questions. Thanks and have a good weekend. Mike RE: TracFone NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Fri, Aug 2, 2013 at 4:10 PM I will follow-up with you Monday or Tuesday Next week.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, August 02, 2013 6:29 PM To: John Cavalieri Subject: TracFone NDA   Hi John, Just checking to see how things are coming along with the NDA and to see if you have any questions. Thanks and have a good weekend. Mike RE: TracFone: WA City Audit by TRS - NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Mon, Aug 5, 2013 at 8:30 AM I will probably be forwarding you a word version of the NDA for you to do track-changes on. I am trying to determine if we need multiple versions, however. I will follow up shortly.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, July 15, 2013 2:42 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines. Thanks John.   Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA   Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature.  Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one).  If you need to propose changes, please request a Word version of the NDA to mark up using track changes.  We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Aug 5, 2013 at 11:44 AM Thanks John. I appreciate it. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 8:29 AM Subject: RE: TracFone: WA City Audit by TRS - NDA I will probably be forwarding you a word version of the NDA for you to do track-changes on.  I am trying to determine if we need multiple versions, however.  I will follow up shortly.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, July 15, 2013 2:42 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines. Thanks John.   Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA   Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com RE: TracFone: WA City Audit by TRS - NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Mon, Aug 5, 2013 at 12:27 PM Here is the word document of the NDA. Please make any changes via “track changes” so our legal team can readily see your changes and return it to me. FYI, we will also need a recent certificate of good standing for TRS.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, August 05, 2013 2:44 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Thanks John. I appreciate it. Mike   From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 8:29 AM Subject: RE: TracFone: WA City Audit by TRS - NDA   I will probably be forwarding you a word version of the NDA for you to do track-changes on. I am trying to determine if we need multiple versions, however. I will follow up shortly.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com ] Sent: Monday, July 15, 2013 2:42 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines. Thanks John.   Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA   Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature.  Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one).  If you need to propose changes, please request a Word version of the NDA to mark up using track changes.  We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com      NDA (Mutual Form 2013) (updated Jan 8 2013).doc 47.5kB [Note: The above attachment was not on the Attachment Chart, but was part of the Fifth Batch uploads] Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Aug 8, 2013 at 8:15 PM Hi John, Here are our adjustments on the NDA; let us know what your legal team thinks. We need to have the cities on the document, as we are their agents, and must share the information with them, and we share responsibility for the information with them. Each city will need its own document, but if TracFone and TRS can come to an agreement on an NDA, we can begin with that one for each city, and let each city make any adjustments they require. As far as a certificate of good standing, we are not sure what kind you are in need of, or from whom. Let us know, and we will see about obtaining one for you. Thanks, Tamara Crisp V.P. Administration and Technical Analysis Tax Recovery Services, LLC From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 12:27 PM Subject: RE: TracFone: WA City Audit by TRS - NDA Here is the word document of the NDA.  Please make any changes via “track changes” so our legal team can readily see your changes and return it to me.  FYI, we will also need a recent certificate of good standing for TRS.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, August 05, 2013 2:44 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Thanks John. I appreciate it. Mike   From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 8:29 AM Subject: RE: TracFone: WA City Audit by TRS - NDA   I will probably be forwarding you a word version of the NDA for you to do track-changes on.  I am trying to determine if we need multiple versions, however.  I will follow up shortly.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com ] Sent: Monday, July 15, 2013 2:42 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines. Thanks John.   Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA   Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com  1-8-13NDA TracFone.doc RE: TracFone: WA City Audit by TRS - NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Fri, Aug 9, 2013 at 7:54 AM We will take a look at the NDA.   The Cert of Good Standing needs to come from TRS’s state of incorporation secretary of state.   FYI, I will be on vacation next week.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, August 08, 2013 11:15 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   Here are our adjustments on the NDA; let us know what your legal team thinks. We need to have the cities on the document, as we are their agents, and must share the information with them, and we share responsibility for the information with them. Each city will need its own document, but if TracFone and TRS can come to an agreement on an NDA, we can begin with that one for each city, and let each city make any adjustments they require.   As far as a certificate of good standing, we are not sure what kind you are in need of, or from whom. Let us know, and we will see about obtaining one for you.   Thanks,   Tamara Crisp V.P. Administration and Technical Analysis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 12:27 PM Subject: RE: TracFone: WA City Audit by TRS - NDA   Here is the word document of the NDA.  Please make any changes via “track changes” so our legal team can readily see your changes and return it to me.  FYI, we will also need a recent certificate of good standing for TRS.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com ] Sent: Monday, August 05, 2013 2:44 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Thanks John.  I appreciate it. Mike   From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 8:29 AM Subject: RE: TracFone: WA City Audit by TRS - NDA   I will probably be forwarding you a word version of the NDA for you to do track- changes on.  I am trying to determine if we need multiple versions, however.  I will follow up shortly.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com ] Sent: Monday, July 15, 2013 2:42 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   We need three changes on the NDA.   When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines.   Thanks John.   Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA   Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature.  Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one).  If you need to propose changes, please request a Word version of the NDA to mark up using track changes.  We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com        Re: TracFone: WA City Audit by TRS - NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Aug 9, 2013 at 12:19 PM Hi John, We have ordered the Certificate of Good Standing, and it should arrive at your office in two weeks or less. If you need confirmation sooner, you can go to https://www.sos.wa.gov/corps/OrderDocs.aspx and put in our UBI (602 403 814) without any spaces, and our company name will pop up. We also have our contracts and agent letters from the cities, which should confirm us as a registered company. Have a great vacation next week. Tamara From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Friday, August 9, 2013 7:54 AM Subject: RE: TracFone: WA City Audit by TRS - NDA We will take a look at the NDA.   The Cert of Good Standing needs to come from TRS’s state of incorporation secretary of state.   FYI, I will be on vacation next week.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, August 08, 2013 11:15 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John, Here are our adjustments on the NDA; let us know what your legal team thinks. We need to have the cities on the document, as we are their agents, and must share the information with them, and we share responsibility for the information with them. Each city will need its own document, but if TracFone and TRS can come to an agreement on an NDA, we can begin with that one for each city, and let each city make any adjustments they require. As far as a certificate of good standing, we are not sure what kind you are in need of, or from whom. Let us know, and we will see about obtaining one for you. Thanks, Tamara Crisp V.P. Administration and Technical Analysis Tax Recovery Services, LLC From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 12:27 PM Subject: RE: TracFone: WA City Audit by TRS - NDA   Here is the word document of the NDA.  Please make any changes via “track changes” so our legal team can readily see your changes and return it to me.  FYI, we will also need a recent certificate of good standing for TRS.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com ] Sent: Monday, August 05, 2013 2:44 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Thanks John. I appreciate it. Mike   From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, August 5, 2013 8:29 AM Subject: RE: TracFone: WA City Audit by TRS - NDA   I will probably be forwarding you a word version of the NDA for you to do track-changes on.  I am trying to determine if we need multiple versions, however.  I will follow up shortly.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com ] Sent: Monday, July 15, 2013 2:42 PM To: John Cavalieri Subject: Re: TracFone: WA City Audit by TRS - NDA   Hi John,   We need three changes on the NDA. When TRS signs non-disclosure agreements, we do so as agents of the city (or cities) we represent, and so the NDA also must include the city as a party to the agreement. Unfortunately, this would probably call for a separate NDA for each city. I suppose you could do one for all and list all the cities involved, but that would be your choice. I am pretty sure the cities would require the Law Venue (item 17) to be in their own county, and in accordance with the laws of the State of Washington. Renton, Federal Way and Burien are in King County, Dupont is in Pierce County, and Spokane is in Spokane County. Of course, the City or Cities would need signature lines. Thanks John.   Tamara Crisp Vice President, Administration and Technical Analisis Tax Recovery Services, LLC     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Wednesday, July 3, 2013 8:40 AM Subject: TracFone: WA City Audit by TRS - NDA   Mike,   Attached is a TracFone Non-Disclosure Agreement (NDA) for your signature. Please print, fill out, sign and return to me along with a certificate of good standing for TRS (a recent one). If you need to propose changes, please request a Word version of the NDA to mark up using track changes. We will then review if necessary.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com Out of Office: TracFone: WA City Audit by TRS - NDA Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Fri, Aug 9, 2013 at 12:20 PM I am out of the office, returning on Monday 8/18.  I will have intermittent access to email and will respond as soon as possible.  If this is an urgent matter, please contact Scott Myott (smyott@tracfone.com) or 315-715- 6778 and he will direct you to proper assistance. Non-Dixclosure Agreement (NDA) Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Tue, Aug 20, 2013 at 12:21 PM Hi John, Hope things have been going great with you. We also wanted to check and see if you have had a chance to look at the NDA. Let us know if you have any questions. Thanks, Mike RE: Non-Dixclosure Agreement (NDA) Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Thu, Aug 22, 2013 at 1:46 PM Mike,   I am sorry but my vacation has be all backed up; pllus several fires to put out. I will review by tomorrow night and provide to legal by COB tomorrow.   Again, my apologies.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, August 20, 2013 3:21 PM To: John Cavalieri Subject: Non-Dixclosure Agreement (NDA)   Hi John,   Hope things have been going great with you.   We also wanted to check and see if you have had a chance to look at the NDA.   Let us know if you have any questions.   Thanks,   Mike  Re: Non-Dixclosure Agreement (NDA) Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Aug 22, 2013 at 2:21 PM Thanks John. I appreciate it. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, August 22, 2013 1:19 PM Subject: RE: Non-Dixclosure Agreement (NDA) Mike,   I am sorry but my vacation has be all backed up; pllus several fires to put out. I will review by tomorrow night and provide to legal by COB tomorrow.   Again, my apologies.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, August 20, 2013 3:21 PM To: John Cavalieri Subject: Non-Dixclosure Agreement (NDA)   Hi John, Hope things have been going great with you. We also wanted to check and see if you have had a chance to look at the NDA. Let us know if you have any questions. Thanks, Mike RE: Non-Dixclosure Agreement (NDA) Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Thu, Aug 29, 2013 at 1:23 PM Mike,   Our legal dept. has informed me that they will prepare a multi-party NDA and incorporate your suggested changes.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, August 22, 2013 5:22 PM To: John Cavalieri Subject: Re: Non-Dixclosure Agreement (NDA)   Thanks John.  I appreciate it. Mike     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, August 22, 2013 1:19 PM Subject: RE: Non-Dixclosure Agreement (NDA)   Mike,   I am sorry but my vacation has be all backed up; pllus several fires to put out. I will review by tomorrow night and provide to legal by COB tomorrow.   Again, my apologies.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, August 20, 2013 3:21 PM To: John Cavalieri Subject: Non-Dixclosure Agreement (NDA)   Hi John,   Hope things have been going great with you.   We also wanted to check and see if you have had a chance to look at the NDA.   Let us know if you have any questions.   Thanks,   Mike Re: Non-Dixclosure Agreement (NDA) Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Aug 29, 2013 at 1:26 PM Thanks John. We look forward to taking a look at it. Have a good day. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, August 29, 2013 1:16 PM Subject: RE: Non-Dixclosure Agreement (NDA) Mike,   Our legal dept. has informed me that they will prepare a multi-party NDA and incorporate your suggested changes.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, August 22, 2013 5:22 PM To: John Cavalieri Subject: Re: Non-Dixclosure Agreement (NDA)   Thanks John. I appreciate it. Mike     From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, August 22, 2013 1:19 PM Subject: RE: Non-Dixclosure Agreement (NDA)   Mike,   I am sorry but my vacation has be all backed up; pllus several fires to put out. I will review by tomorrow night and provide to legal by COB tomorrow.   Again, my apologies.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, August 20, 2013 3:21 PM To: John Cavalieri Subject: Non-Dixclosure Agreement (NDA)   Hi John, Hope things have been going great with you. We also wanted to check and see if you have had a chance to look at the NDA. Let us know if you have any questions. Thanks, Mike Non-Disclosure Agreement Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Tue, Sep 10, 2013 at 12:07 PM Hi John, Hope things have been going great with you. Just wanted to check and see how things are coming along with the Non-Disclosure Agreement. Let me know if you have any questions. Thanks John. Mike RE: Non-Disclosure Agreement Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Cc:CDillon@tracfone.com Fri, Sep 13, 2013 at 9:16 AM Mike,   Attached are four NDAs. If there are no changes, please have the documents signed and then return .pdf copies to me.  We will do the same after receipt and return .pdfs to you.   If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.   If you have any questions, please let us know.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement   Hi John,   Hope things have been going great with you.   Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.   Let me know if you have any questions.   Thanks John.   Mike Download all attachments as a zip file  Tax Recovery and Burien NDA - Sept. 2013.pdf 403.1kB Tax Recovery and Spokane NDA - Sept. 2013.pdf 403.4kB Tax Recovery and Federal Way NDA - Sept. 2013.pdf 403.9kB Tax Recovery and Renton NDA - Sept. 2013.pdf 403.4kB Re: Non-Disclosure Agreement Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Sep 13, 2013 at 11:00 AM Thanks John. We will take a look at it and let you know if we have any questions. Have a good weekend. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Friday, September 13, 2013 9:16 AM Subject: RE: Non-Disclosure Agreement Mike,   Attached are four NDAs. If there are no changes, please have the documents signed and then return .pdf copies to me. We will do the same after receipt and return .pdfs to you.   If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.   If you have any questions, please let us know.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement   Hi John,   Hope things have been going great with you.   Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.   Let me know if you have any questions.   Thanks John.   Mike  Re: Non-Disclosure Agreement Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Sep 16, 2013 at 1:19 PM Hi John, After looking at the NDA, we had a couple of things come up. On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this. It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities. Because of these two issues, we would like to propose the following changes: As is: 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12. As proposed: #11. Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit. Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County.  We had only put down King and Spokane Counties in our last NDA document that we sent to you. Let me know if you have any questions.  Once we have these items cleared up, we will sent them to the cities for their review. Thanks John. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Friday, September 13, 2013 9:16 AM Subject: RE: Non-Disclosure Agreement Mike,   Attached are four NDAs. If there are no changes, please have the documents signed and then return .pdf copies to me. We will do the same after receipt and return .pdfs to you.   If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.   If you have any questions, please let us know.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement   Hi John,   Hope things have been going great with you.   Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.   Let me know if you have any questions.   Thanks John.   Mike RE: Non-Disclosure Agreement Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Mon, Sep 16, 2013 at 2:04 PM Mike,   Please use track changes in each of the attached files to make your suggested adjustments. Once complete, please return them to me and I will have our Legal Dept. review.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, September 16, 2013 4:20 PM To: John Cavalieri Subject: Re: Non-Disclosure Agreement   Hi John, After looking at the NDA, we had a couple of things come up. On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this. It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities.   Because of these two issues, we would like to propose the following changes: As is: 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12. As proposed: #11.  Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information.  The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit. Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County.  We had only put down King and Spokane Counties in our last NDA document that we sent to you. Let me know if you have any questions.  Once we have these items cleared up, we will sent them to the cities for their review. Thanks John. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Friday, September 13, 2013 9:16 AM Subject: RE: Non-Disclosure Agreement   Mike,   Attached are four NDAs.  If there are no changes, please have the documents signed and then return .pdf copies to me.  We will do the same after receipt and return .pdfs to you.   If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.   If you have any questions, please let us know.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement   Hi John,   Hope things have been going great with you.   Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.   Let me know if you have any questions.   Thanks John.   Mike   Download all attachments as a zip file  Tax Recovery and Renton (3-way Sept. 12, 2013).doc 49.5kB Tax Recovery and Burien (3-way Sept. 12, 2013).doc 50kB Tax Recovery and Spokane (3-way Sept. 12, 2013).doc 50kB Tax Recovery and Federal Way (3-way Sept. 12, 2013).doc Re: Non-Disclosure Agreement Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Sep 16, 2013 at 2:55 PM Thanks John. We will go ahead and make the changes and send them back to you. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, September 16, 2013 2:03 PM Subject: RE: Non-Disclosure Agreement Mike,   Please use track changes in each of the attached file s to make your suggested adjustments. Once complete, please return them to me and I will have our Legal Dept. review.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, September 16, 2013 4:20 PM To: John Cavalieri Subject: Re: Non-Disclosure Agreement   Hi John, After looking at the NDA, we had a couple of things come up. On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this. It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities. Because of these two issues, we would like to propose the following changes: As is: 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12. As proposed: #11. Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit. Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County. We had only put down King and Spokane Counties in our last NDA document that we sent to you. Let me know if you have any questions. Once we have these items cleared up, we will sent them to the cities for their review. Thanks John. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Friday, September 13, 2013 9:16 AM Subject: RE: Non-Disclosure Agreement Mike,   Attached are four NDAs. If there are no changes, please have the documents signed and then return .pdf copies to me. We will do the same after receipt and return .pdfs to you.   If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.   If you have any questions, please let us know.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement   Hi John,   Hope things have been going great with you.   Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.   Let me know if you have any questions.   Thanks John.   Mike Re: Non-Disclosure Agreement Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Sep 19, 2013 at 2:14 PM Hi John, Here are the updated NDA's for your review.   Let us know if you have any questions. Have a good day. Thanks, Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, September 16, 2013 2:03 PM Subject: RE: Non-Disclosure Agreement Mike,   Please use track changes in each of the attached file s to make your suggested adjustments. Once complete, please return them to me and I will have our Legal Dept. review.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, September 16, 2013 4:20 PM To: John Cavalieri Subject: Re: Non-Disclosure Agreement   Hi John, After looking at the NDA, we had a couple of things come up. On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this. It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities. Because of these two issues, we would like to propose the following changes: As is: 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12. As proposed: #11. Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit. Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County. We had only put down King and Spokane Counties in our last NDA document that we sent to you. Let me know if you have any questions. Once we have these items cleared up, we will sent them to the cities for their review. Thanks John. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Friday, September 13, 2013 9:16 AM Subject: RE: Non-Disclosure Agreement Mike,   Attached are four NDAs. If there are no changes, please have the documents signed and then return .pdf copies to me. We will do the same after receipt and return .pdfs to you.   If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.   If you have any questions, please let us know.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement   Hi John,   Hope things have been going great with you.   Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.   Let me know if you have any questions.   Thanks John.   Mike Download all attachments as a zip file  NDABurien (3-way Sept. 12, 2013) (Tamara Crisp's conflicted copy 2013-09-19).doc 52kB NDA Spokane (3-way Sept. 12, 2013).doc 50.5kB NDA Renton (3-way Sept. 12, 2013).doc 50.5kB NDA Federal Way (3-way Sept. 12, 2013).doc 50.5kB  RE: Non-Disclosure Agreement Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Thu, Sep 19, 2013 at 4:34 PM Thank you. I sent them in for review. -----Original Message----- From:     TRS [mailto:crisp@trs-integrity.com] Sent:    Thursday, September 19, 2013 05:15 PM Eastern Standard Time To:    John Cavalieri Subject:    Re: Non-Disclosure Agreement Hi John, Here are the updated NDA's for your review.  Let us know if you have any questions. Have a good day. Thanks, Mike ________________________________     From: John Cavalieri <JCAVALIERI@tracfone.com>     To: TRS <crisp@trs-integrity.com>     Sent: Monday, September 16, 2013 2:03 PM     Subject: RE: Non-Disclosure Agreement         Mike,         Please use track changes in each of the attached files to make your suggested adjustments.  Once complete, please return them to me and I will have our Legal Dept. review.         Thank you,     John         John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com         From: TRS [mailto:crisp@trs-integrity.com]     Sent: Monday, September 16, 2013 4:20 PM     To: John Cavalieri     Subject: Re: Non-Disclosure Agreement         Hi John,         After looking at the NDA, we had a couple of things come up.         On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this.                 It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities.                  Because of these two issues, we would like to propose the following changes:                 As is:                 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12.                 As proposed:                 #11.  Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information.  The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit.         Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County.  We had only put down King and Spokane Counties in our last NDA document that we sent to you.         Let me know if you have any questions.  Once we have these items cleared up, we will sent them to the cities for their review.         Thanks John.         Mike                         ________________________________         From: John Cavalieri <JCAVALIERI@tracfone.com>     To: TRS <crisp@trs-integrity.com>     Cc: Chesley Dillon <CDillon@tracfone.com>     Sent: Friday, September 13, 2013 9:16 AM     Subject: RE: Non-Disclosure Agreement         Mike,         Attached are four NDAs.  If there are no changes, please have the documents signed and then return .pdf copies to me.  We will do the same after receipt and return .pdfs to you.         If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.         If you have any questions, please let us know.             Thank you,     John         John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com         From: TRS [mailto:crisp@trs-integrity.com]     Sent: Tuesday, September 10, 2013 3:07 PM     To: John Cavalieri     Subject: Non-Disclosure Agreement         Hi John,         Hope things have been going great with you.         Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.         Let me know if you have any questions.         Thanks John.         Mike     Re: Non-Disclosure Agreement Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Sep 20, 2013 at 1:17 PM Thanks John. Have a good weekend. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: 'TRS' <crisp@trs-integrity.com> Sent: Thursday, September 19, 2013 4:34 PM Subject: RE: Non-Disclosure Agreement Thank you. I sent them in for review. -----Original Message----- From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, September 19, 2013 05:15 PM Eastern Standard Time To: John Cavalieri Subject: Re: Non-Disclosure Agreement Hi John, Here are the updated NDA's for your review. Let us know if you have any questions. Have a good day. Thanks, Mike ________________________________ From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, September 16, 2013 2:03 PM Subject: RE: Non-Disclosure Agreement Mike, Please use track changes in each of the attached files to make your suggested adjustments. Once complete, please return them to me and I will have our Legal Dept. review. Thank you, John John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, September 16, 2013 4:20 PM To: John Cavalieri Subject: Re: Non-Disclosure Agreement Hi John, After looking at the NDA, we had a couple of things come up. On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this. It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities. Because of these two issues, we would like to propose the following changes: As is: 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12. As proposed: #11. Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit. Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County. We had only put down King and Spokane Counties in our last NDA document that we sent to you. Let me know if you have any questions. Once we have these items cleared up, we will sent them to the cities for their review. Thanks John. Mike ________________________________ From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Cc: Chesley Dillon <CDillon@tracfone.com> Sent: Friday, September 13, 2013 9:16 AM Subject: RE: Non-Disclosure Agreement Mike, Attached are four NDAs. If there are no changes, please have the documents signed and then return .pdf copies to me. We will do the same after receipt and return .pdfs to you. If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary. If you have any questions, please let us know. Thank you, John John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, September 10, 2013 3:07 PM To: John Cavalieri Subject: Non-Disclosure Agreement Hi John, Hope things have been going great with you. Just wanted to check and see how things are coming along with the Non-Disclosure Agreement. Let me know if you have any questions. Thanks John. Mike RE: Non-Disclosure Agreement Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Thu, Sep 26, 2013 at 12:17 PM Mike,   Here are executable copies of the NDAs with the changes inserted. Please send us executed pdf’s and we will return fully-executed pdf’s from our end.     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, September 20, 2013 4:18 PM To: John Cavalieri Subject: Re: Non-Disclosure Agreement   Thanks John. Have a good weekend. Mike   From: John Cavalieri <JCAVALIERI@tracfone.com> To: 'TRS' <crisp@trs-integrity.com> Sent: Thursday, September 19, 2013 4:34 PM Subject: RE: Non-Disclosure Agreement Thank you. I sent them in for review. -----Original Message----- From:     TRS [mailto:crisp@trs-integrity.com] Sent:    Thursday, September 19, 2013 05:15 PM Eastern Standard Time To:    John Cavalieri Subject:    Re: Non-Disclosure Agreement Hi John, Here are the updated NDA's for your review.  Let us know if you have any questions. Have a good day. Thanks, Mike ________________________________     From: John Cavalieri <JCAVALIERI@tracfone.com>     To: TRS <crisp@trs-integrity.com>     Sent: Monday, September 16, 2013 2:03 PM     Subject: RE: Non-Disclosure Agreement         Mike,         Please use track changes in each of the attached files to make your suggested adjustments.  Once complete, please return them to me and I will have our Legal Dept. review.         Thank you,     John         John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com         From: TRS [mailto:crisp@trs-integrity.com]     Sent: Monday, September 16, 2013 4:20 PM     To: John Cavalieri     Subject: Re: Non-Disclosure Agreement         Hi John,         After looking at the NDA, we had a couple of things come up.         On item #11, Warranties: We are not sure, but it looks like TracFone is trying to cover itself as to inadvertent incompleteness or inaccuracies. But the verbiage ends up sounding as if the company is covering itself in providing inaccurate and incomplete information at will. We would like to see verbiage stating that TracFone will make every effort to supply accurate and complete information, as required by laws and codes, but that the NDA does not in itself require this.                 It also appears to say that TracFone will have no liability resulting from the audit information, yet the purpose of the audit is to establish tax liability to the cities.                  Because of these two issues, we would like to propose the following changes:                 As is:                 11. Warranties. Each Party acknowledges that neither Party is making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information. The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information, other than that legally required as specified in Section 12.                 As proposed:                 #11.  Warranties. Each party acknowledges that accuracy and completeness of information is required by law; however, beyond this requirement, this agreement is not making express or implied representations or warranties as to the accuracy or completeness of the Confidential Information.  The Parties further acknowledge that Provider shall have no liability to Recipient resulting from Recipient’s use of the Confidential Information other than the possible legally mandated tax, interest and fees owing due to the audit.         Also, in #17, the City of DuPont would be in Pierce County, the City of Federal Way and Renton are in King County and the City of Spokane is in Spokane County.  We had only put down King and Spokane Counties in our last NDA document that we sent to you.         Let me know if you have any questions.  Once we have these items cleared up, we will sent them to the cities for their review.         Thanks John.         Mike                         ________________________________         From: John Cavalieri <JCAVALIERI@tracfone.com>     To: TRS <crisp@trs-integrity.com>     Cc: Chesley Dillon <CDillon@tracfone.com>     Sent: Friday, September 13, 2013 9:16 AM     Subject: RE: Non-Disclosure Agreement         Mike,         Attached are four NDAs.  If there are no changes, please have the documents signed and then return .pdf copies to me.  We will do the same after receipt and return .pdfs to you.         If any party wishes to make further changes, I will send a Word document so they can enter changes as they deem necessary.         If you have any questions, please let us know.             Thank you,     John         John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com         From: TRS [mailto:crisp@trs-integrity.com]     Sent: Tuesday, September 10, 2013 3:07 PM     To: John Cavalieri     Subject: Non-Disclosure Agreement         Hi John,         Hope things have been going great with you.         Just wanted to check and see how things are coming along with the Non-Disclosure Agreement.         Let me know if you have any questions.         Thanks John.         Mike     Download all attachments as a zip file  City of Spokane, Tax Recovery, and TF NDA - Sept. 2013.pdf 734kB City of Federal Way, Tax Recovery, TF NDA - Sept. 2013.pdf 733.9kB City of Renton, Tax Recovery, and TF NDA - Sept. 2013.pdf 733.7kB City of Burien, TracFone, and Tax Recovery NDA - Sept. 2013.pdf 734.8kB Renton TracFone NDA Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Oct 18, 2013 at 5:00 PM Hi John, Here is a signed copy of the Non-Disclosure Agreement for the City of Renton. We are still working with the other cities. Let me know if you have any questions. Have a good weekend. Thanks, Mike  TracFoneRenton NDA (2 of 3 Signitures).pdf 794kB NDAs Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Tue, Nov 5, 2013 at 11:59 AM Hi John, Hope things have been going well with you. I have talked with the City of Burien and they should be sending me a signed copy of the Non- Disclosure Agreement (NDA) soon. I will let you now if they have any questions. Also, we are still waiting for the NDAs for Spokane and Federal Way, as soon as we get them, we will send them to you. Also, have you had a chance to look at the information we need for the Renton audit. Or are you going to wait to get all of the NDAs before you start pulling the information. Let me know if you have any questions. Thanks John. Mike  RE: NDAs Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Thu, Nov 7, 2013 at 1:57 PM Mike,   Would you kindly tell me the date of the email you requested the info for the Renton audit. I have not started the gathering of any info. Would probably be more efficient to do after all NDA’s are signed.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, November 05, 2013 3:00 PM To: John Cavalieri Subject: NDAs   Hi John,   Hope things have been going well with you.   I have talked with the City of Burien and they should be sending me a signed copy of the Non- Disclosure Agreement (NDA) soon.  I will let you now if they have any questions.   Also, we are still waiting for the NDAs for Spokane and Federal Way, as soon as we get them, we will send them to you.   Also, have you had a chance to look at the information we need for the Renton audit.  Or are you going to wait to get all of the NDAs before you start pulling the information.   Let me know if you have any questions.   Thanks John.   Mike  Statute of Limitation Waiver FormRRR Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Nov 29, 2013 at 12:34 PM Hi Anthony, Let us know if you have any questions concerning the waiver.Thanks Anthony, hope you had a great weekend.Mike Statute of Limitations Renton for year 2009- TracFone.doc 25kB Fw: Statute of Limitation Waiver FormRRR Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Dec 5, 2013 at 2:26 PM Sorry John, I accidentally put Anthony instead of your name. Let me know if you have any questions. Thanks John. Mike ----- Forwarded Message ----- From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Friday, November 29, 2013 12:34 PM Subject: Statute of Limitation Waiver FormRRR Hi Anthony, Because we will not be able to complete the audit this year, a Statute of Limitations Waiver Form (attached) needs to be signed so that we can continue the audit according to the City of Renton's Municipal Code. We will need the form returned to us (electronically) before December 17, and we will send it on to the City. Without the signed waiver form, we will have to do an estimate for the year 2007. Let us know if you have any questions concerning the waiver. Thanks Anthony, hope you had a great weekend. Mike  Statute of Limitations Renton for year 2009- TracFone.doc 25kB  TracFone Municipal Audits Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Fri, Dec 13, 2013 at 2:09 PM Mike,   Would you kindly create a spreadsheet of all the municipalities (muni) that you have been hired to do an audit for. Please include the muni name, signed contracts received and sent to TracFone, period being audited, NDA in progress, NDA signed by muni, NDA signed by TracFone.   Also the waivers are for back to 2003 or 2007 or 2009. They seem very old. What is the statute of limitations in these munis? Would you please include this in the spreadsheet as well? Would you send statute support please?   I have received three waiver requests for the following: Burien Spokane Renton Are there any others?   Finally, what is the last day I can get them to you. Some say the 17th, some say 20th?     Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, December 12, 2013 6:33 PM To: John Cavalieri Subject: Federal Way NDA   Hi John,   Here is the NDA for the City of Federal Way.  After it has been signed, could you send us a copy?   Also, how are the other cities coming along with the signatures (Renton, Burien and Spokane)?   Let me know if you have any questions.   Have a great day.   Thanks John.   Mike   Fw: NDA TracFone Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Dec 13, 2013 at 2:59 PM Hi John, Not sure if you got this email (see below) on December 9, 2013, so here it is again for Tukwila. Also, we will work on the spreadsheet information that you requested for the four cites. For the waiver form, some cities were requesting the 17th and others were requesting the 20th. If you can have all of them to us by the 20th, that will be okay. Let me know if you have any questions. Thanks John. Mike ----- Forwarded Message ----- From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Monday, December 9, 2013 12:59 PM Subject: NDA TracFone Hi John, We have checked with the City of Tukwila, and they are ready to sign the Non-Disclosure Agreement (NDA).  Go ahead and sign it and then we will add our signature and send it to the City of Tukwila.  After they have signed it, we will send a copy a fully signed copy. Let me know if you have any questions. Thanks John. Mike  PDFNDA TracFone - Tukwila AA.pdf 93kB  Statute of Limitations waiver forms and spreadsheet Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Dec 19, 2013 at 2:32 PM Hi John, Hope things have been gong well with you. I also wanted to check and see how the Statute of Limitations form s are coming along and if you have any questions. We are also working on the spreadsheet that you requested and hope to have it to you soon. Let me know if you have any questions. Thanks John. Mike Waiver form Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Dec 23, 2013 at 11:15 AM Hi John, Wanted to check and see if you are sending the waiver form s today. Let me know if you have any questions. Thanks John. I appreciate it. Mike Waivers for Cities Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Mon, Dec 23, 2013 at 1:09 PM Mike,   We are not comfortable with the language in the se waivers. They are quite unlike any we have ever seen before. However, we do question why the cit ies are asking for waivers at this time. Why do the cities feel there is a need? We did agree to get all the NDAs signed first before beginning the gathering of any info.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, November 07, 2013 7:20 PM To: John Cavalieri Subject: Re: NDAs   Hi John, The email date was June 28th.   Also, we perform audits for many cities, and we have been contracted by the City of Tukwila to do work for them.  They have asked us to do an audit on TracFone for them.  We will send you an agent/engagement letter.  We will also send the City of Tukwila a copy of the NDA similar to the one that we have used for the other cities.  I think you are right, that it would probably be better to wait until we get all of the NDAs signed before you start gathering information.  We have been working with the various cities to get the signed NDAs.  We will try to get them signed by these cities as soon as possible. Thanks John. Let me know if you have any questions. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, November 7, 2013 1:53 PM Subject: RE: NDAs   Mike,   Would you kindly tell me the date of the email you requested the info for the Renton audit.  I have not started the gathering of any info.  Would probably be more efficient to do after all NDA’s are signed.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax  | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, November 05, 2013 3:00 PM To: John Cavalieri Subject: NDAs   Hi John,   Hope things have been going well with you.   I have talked with the City of Burien and they should be sending me a signed copy of the Non- Disclosure Agreement (NDA) soon.  I will let you now if they have any questions.   Also, we are still waiting for the NDAs for Spokane and Federal Way, as soon as we get them, we will send them to you.   Also, have you had a chance to look at the information we need for the Renton audit.  Or are you going to wait to get all of the NDAs before you start pulling the information.   Let me know if you have any questions.   Thanks John.   Mike   Re: Waivers for Cities Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Dec 23, 2013 at 2:03 PM Hi John, The waiver form you received is the standard form used for audits. We have used this form for companies needing waivers for the last ten years, and the form is similar to one used by the City of Tacoma for decades. The reason why we need the waiver forms is because the audit wasn't completed in the year filed, and, by the Statutes of Limitations for certain cities, we need a waiver to complete the audit in the following year. If the cities do not receive the waiver forms, they will have to submit an estimate for the audit so that they do not lose the first year of the audit. Generally, when a city sends out an estimate, your company will have certain legal obligations which will require your legal department to file certain forms under certain deadlines, without which you will lose the right to contest the estimate, and it will become due as submitted to you. I hope this helps, John. The cities just want to continue the current audit under the current audit period. Let me know what other concerns you have for the waiver s. Thanks John. I appreciate it. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 23, 2013 1:09 PM Subject: Waivers for Cities Mike,   We are not comfortable with the language in the se waivers. They are quite unlike any we have ever seen before. However, we do question why the cities are asking for waivers at this time. Why do the cities feel there is a need? We did agree to get all the NDAs signed first before beginning the gathering of any info.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, November 07, 2013 7:20 PM To: John Cavalieri Subject: Re: NDAs   Hi John, The email date was June 28th.   Also, we perform audits for many cities, and we have been contracted by the City of Tukwila to do work for them.  They have asked us to do an audit on TracFone for them.  We will send you an agent/engagement letter.  We will also send the City of Tukwila a copy of the NDA similar to the one that we have used for the other cities.  I think you are right, that it would probably be better to wait until we get all of the NDAs signed before you start gathering information.  We have been working with the various cities to get the signed NDAs.  We will try to get them signed by these cities as soon as possible. Thanks John. Let me know if you have any questions. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, November 7, 2013 1:53 PM Subject: RE: NDAs   Mike,   Would you kindly tell me the date of the email you requested the info for the Renton audit. I have not started the gathering of any info. Would probably be more efficient to do after all NDA’s are signed.   Thank you, John   John F. Cavalieri | Sr. Manager, Tax | TracFone Wireless, Inc. | O: 305.715.6578 | F: 305.418.2696 | jcavalieri@TracFone.com   From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, November 05, 2013 3:00 PM To: John Cavalieri Subject: NDAs   Hi John, Hope things have been going well with you. I have talked with the City of Burien and they should be sending me a signed copy of the Non-Disclosure Agreement (NDA) soon. I will let you now if they have any questions. Also, we are still waiting for the NDAs for Spokane and Federal Way, as soon as we get them, we will send them to you. Also, have you had a chance to look at the information we need for the Renton audit. Or are you going to wait to get all of the NDAs before you start pulling the information. Let me know if you have any questions. Thanks John. Mike City of Renton estimated tax Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Cc:IWang@Rentonwa.gov Tue, Dec 31, 2013 at 3:07 PM Hi John, Here is the attached estimated tax for the City of Renton. Because you chose not to sign a waiver form, the City wanted us to send out the estimated tax due. Once we have the correct information, we can then send out the corrected tax due. A hard copy has been sent to you via regular mail. Let me know if you have any questions. Thanks John. Mike Download all attachments as a zip file  Renton TracFone estimated tax0001.pdf 430.7kB 2Renton Estimated Tax.xls 10.5kB Fw: TracFone Audit Letter 2/21/2014 Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Feb 24, 2014 at 11:07 AM Hi John, Here is a copy of the agent letter from the City of Renton. They are also mailing you a copy through the mail. I have also contacted the City of Tukwila, and you should be receiving a letter from them too. Let me know if you have any questions. Thanks John. Have a good afternoon. Mike ----- Forwarded Message ----- From: Christine Seese <CSeese@Rentonwa.gov> To: "'crisp@trs-integrity.com'" <crisp@trs-integrity.com> Cc: Iwen Wang <IWang@Rentonwa.gov> Sent: Friday, February 21, 2014 4:54 PM Subject: TracFone Audit Letter 2/21/2014 Mike,   Please see the attached TracFone Audit letter.  This will be mailed out on Monday to TracFone.  Let me know if you have further questions.    Christine Seese ASD Administrative Assistant City of Renton 1055 South Grady Way, Floor 5 Renton WA 98057 PH (425) 430-6887   This E-mail was sent from "RNP11AAAD" (Aficio MP C5000). Scan Date: 02.21.2014 16:48:27 (-0800) Queries to: pdecopy@rentonwa.gov This E-mail was sent from "RNP11AAAD" (Aficio MP C5000). Scan Date: 02.21.2014 16:48:27 (-0800) Queries to: pdecopy@rentonwa.gov Download all attachments as a zip file  20140221164827319.pdf 233.6kB 20140221164827319.pdf 233.6kB Untitled 316.6kB  Audit information Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Tue, Mar 4, 2014 at 4:51 PM Hi John, Hope things have been going well for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if there is anything else that you need from us concerning the audits. Thanks John. Have a great day. Mike Non-Disclosure Agreement (NDA) Executed for 5 Cities Inbox  John Cavalieri <jcavalieri@tracfone.com> To:crisp@trs-integrity.com Tue, Mar 11, 2014 at 1:47 PM Mike,   Please see attached fully executed NDA s (5) between TracFone Wireless, Inc., Tax Recovery Services LLC, and the following cities: Burien Tukwila Spokane Renton Federal Way     Thank you,     John F. Cavalieri Sr. Manager, Tax   TracFone Wireless, Inc. 9700 NW 112th Ave | Miami, FL 33178 O: 305.715.6578 | F: 305.418.2612 jcavalieri@TracFone.com TracFone.com | NET10.com | StraightTalk.com | SafeLink.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       Download all attachments as a zip file  20140311 NDA Burien.pdf 488.5kB 20140311 NDA Tukwila.pdf 438.4kB 20140311 NDA Spokane.pdf 483.3kB 20140311 NDA Renton.pdf 508.4kB 20140311 NDA Federal Way.pdf 433.1kB  Re: Non-Disclosure Agreement (NDA) Executed for 5 Cities Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Wed, Mar 12, 2014 at 3:23 PM Thanks John for the NDAs. I appreciate it. Let me know if you have any questions on the information we will need for the audits. Mike From: John Cavalieri <JCAVALIERI@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, March 11, 2014 1:46 PM Subject: Non-Disclosure Agreement (NDA) Executed for 5 Cities Mike,   Please see attached fully executed NDAs (5) between TracFone Wireless, Inc., Tax Recovery Services LLC, and the following cities: Burien Tukwila Spokane Renton Federal Way     Thank you,     John F. Cavalieri Sr. Manager, Tax   TracFone Wireless, Inc. 9700 NW 112th Ave | Miami, FL 33178 O: 305.715.6578 | F: 305.418.2612 jcavalieri@TracFone.com TracFone.com | NET10.com | StraightTalk.com | SafeLink.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above. Audit information Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Mar 21, 2014 at 1:36 PM Hi John, Hope things have been going well for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks John. Have a great weekend. Mike Audit information Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Apr 3, 2014 at 11:18 AM Hi John, Hope things have been going well for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks John. Mike Audit information Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Thu, Apr 10, 2014 at 1:37 PM Hi John, Hope things are going well for you. I have been working with the cities, and they need an update on the audit information that was requested. Let me know if you have any questions. Thanks John. Mike Information for the audit Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Mon, Apr 21, 2014 at 3:55 PM Hi John, I hope things are well with you. I have sent emails and left a telephone message for you to contact me, but I have not heard back from you. The cities need to have an update on how things are coming along with the information that we need for the audit. Let me know if you have any questions or if there is anything else that you need us to do for you. Thanks John. Mike TracFone audit Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, Apr 25, 2014 at 12:54 PM Hi John, I got your voice mail today, and I would like to give you a call on Monday afternoon if that works for you. Would 4:00 your time (1:00 my time) work for you? If not, let me know what would be a good time. Thanks John. I look forward to reviewing the audit with you. Mike TracFone Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, May 23, 2014 at 1:52 PM Hi John, Hope things have been going great for you. Also, wanted to check and see how things are coming along with the reply from your legal department and if you have any questions concerning the information that was requested for the audit. Have a great Memorial Day Weekend. Thanks John. Mike ----- Forwarded Message ----- From: TRS <crisp@trs-integrity.com> To: John Cavalieri <JCAVALIERI@tracfone.com> Sent: Friday, May 9, 2014 2:30 PM Subject: TracFone Hi John, Just checking to see how things are coming along with the reply from your legal department is coming along. Also, on the information we requested for the audit, do you have any idea how long it will take to gather this information. The cities will still want to audit TracFone to verify what activity is being done in their city and if it is taxable. Let me know if you have any questions. Thanks John. Mike TracFone audit Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Fri, May 30, 2014 at 2:25 PM Hi John, Just checking to see how things are coming along with the reply from your legal department. Also, on the information we requested for the audit, do you have any idea how long it will take to gather this information? The cities will still want to audit TracFone to verify what activity is being done in their city and if it is taxable. Let me know if you have any questions. Have a great weekend. Thanks John. Mike TracFone informaion for the audits Sent  TRS <crisp@trs-integrity.com> To:JCAVALIERI@tracfone.com Tue, Jun 10, 2014 at 10:14 PM Hi John, We have been waiting for a reply from your company concerning the legal reply as far as the taxability of your business activity, but the cities will still want to conduct an audit. We have done a lot of research on TracFone and the cities do want to obtain the information that we requested for the audit. Of course, the cities are more then willing to review your legal response, but they still want to conduct an audit. All of the cities are anxious to move forward with this audit since it has been open for quite some time. Let me know if you have any questions. Thanks John. We appreciate it. Mike FW: TracFone informaion for the audits Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Thu, Jun 12, 2014 at 7:26 AM Hi Mike -- by way of introduction, I work alongside John Cavalieri at TracFone.  I will be taking over this Washington State cities' audit.  As such, please let me know when you would be available to discuss your information requests. Thanks, Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.  -----Original Message----- From: John Cavalieri Sent: Wednesday, June 11, 2014 7:56 AM To: Chesley Dillon; Nicholas Ford Subject: FW: TracFone informaion for the audits Fyi Thanks John Cavalieri -----Original Message----- From:     TRS [mailto:crisp@trs-integrity.com] Sent:    Wednesday, June 11, 2014 01:14 AM Eastern Standard Time To:    John Cavalieri Subject:    TracFone informaion for the audits Hi John, We have been waiting for a reply from your company concerning the legal reply as far as the taxability of your business activity, but the cities will still want to conduct an audit.  We have done a lot of research on TracFone and the cities do want to obtain the information that we requested for the audit.  Of course, the cities are more then willing to review your legal response, but they still want to conduct an audit.  All of the cities are anxious to move forward with this audit since it has been open for quite some time.  Let me know if you have any questions. Thanks John.  We appreciate it. Mike   Re: TracFone informaion for the audits Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Thu, Jun 12, 2014 at 12:40 PM Hi Nicholas, What about tomorrow (Friday) at 12:30 my time (3:30) your time? Thanks Nicholas. Mike From: Nicholas Ford <nford@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Thursday, June 12, 2014 7:26 AM Subject: FW: TracFone informaion for the audits Hi Mike -- by way of introduction, I work alongside John Cavalieri at TracFone. I will be taking over this Washington State cities' audit. As such, please let me know when you would be available to discuss your information requests. Thanks, Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above. -----Original Message----- From: John Cavalieri Sent: Wednesday, June 11, 2014 7:56 AM To: Chesley Dillon; Nicholas Ford Subject: FW: TracFone informaion for the audits Fyi Thanks John Cavalieri -----Original Message----- From: TRS [mailto:crisp@trs-integrity.com] Sent: Wednesday, June 11, 2014 01:14 AM Eastern Standard Time To: John Cavalieri Subject: TracFone informaion for the audits Hi John, We have been waiting for a reply from your company concerning the legal reply as far as the taxability of your business activity, but the cities will still want to conduct an audit. We have done a lot of research on TracFone and the cities do want to obtain the information that we requested for the audit. Of course, the cities are more then willing to review your legal response, but they still want to conduct an audit. All of the cities are anxious to move forward with this audit since it has been open for quite some time. Let me know if you have any questions. Thanks John. We appreciate it. Mike RE: TracFone informaion for the audits Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Thu, Jun 12, 2014 at 12:59 PM Hi Mike – I’ve put you down for 3:30p tomorrow.  You can phone me per my details below.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, June 12, 2014 3:40 PM To: Nicholas Ford Subject: Re: TracFone informaion for the audits   Hi Nicholas, What about tomorrow (Friday) at 12:30 my time (3:30) your time? Thanks Nicholas. Mike     From: Nicholas Ford <nford@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Thursday, June 12, 2014 7:26 AM Subject: FW: TracFone informaion for the audits Hi Mike -- by way of introduction, I work alongside John Cavalieri at TracFone.  I will be taking over this Washington State cities' audit.  As such, please let me know when you would be available to discuss your information requests. Thanks, Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.  -----Original Message----- From: John Cavalieri Sent: Wednesday, June 11, 2014 7:56 AM To: Chesley Dillon; Nicholas Ford Subject: FW: TracFone informaion for the audits Fyi Thanks John Cavalieri -----Original Message----- From:     TRS [mailto:crisp@trs-integrity.com] Sent:    Wednesday, June 11, 2014 01:14 AM Eastern Standard Time To:    John Cavalieri Subject:    TracFone informaion for the audits Hi John, We have been waiting for a reply from your company concerning the legal reply as far as the taxability of your business activity, but the cities will still want to conduct an audit.  We have done a lot of research on TracFone and the cities do want to obtain the information that we requested for the audit.  Of course, the cities are more then willing to review your legal response, but they still want to conduct an audit.  All of the cities are anxious to move forward with this audit since it has been open for quite some time.  Let me know if you have any questions. Thanks John.  We appreciate it. Mike Re: TracFone informaion for the audits Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Thu, Jun 12, 2014 at 1:02 PM Sounds great. Look forward to talking to you tomorrow. Thanks, Mike From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Thursday, June 12, 2014 12:58 PM Subject: RE: TracFone informaion for the audits Hi Mike – I’ve put you down for 3:30p tomorrow.  You can phone me per my details below.   Thanks,   Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, June 12, 2014 3:40 PM To: Nicholas Ford Subject: Re: TracFone informaion for the audits   Hi Nicholas, What about tomorrow (Friday) at 12:30 my time (3:30) your time? Thanks Nicholas. Mike     From: Nicholas Ford <nford@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Thursday, June 12, 2014 7:26 AM Subject: FW: TracFone informaion for the audits Hi Mike -- by way of introduction, I work alongside John Cavalieri at TracFone. I will be taking over this Washington State cities' audit. As such, please let me know when you would be available to discuss your information requests. Thanks, Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above. -----Original Message----- From: John Cavalieri Sent: Wednesday, June 11, 2014 7:56 AM To: Chesley Dillon; Nicholas Ford Subject: FW: TracFone informaion for the audits Fyi Thanks John Cavalieri -----Original Message----- From: TRS [mailto:crisp@trs-integrity.com] Sent: Wednesday, June 11, 2014 01:14 AM Eastern Standard Time To: John Cavalieri Subject: TracFone informaion for the audits Hi John, We have been waiting for a reply from your company concerning the legal reply as far as the taxability of your business activity, but the cities will still want to conduct an audit. We have done a lot of research on TracFone and the cities do want to obtain the information that we requested for the audit. Of course, the cities are more then willing to review your legal response, but they still want to conduct an audit. All of the cities are anxious to move forward with this audit since it has been open for quite some time. Let me know if you have any questions. Thanks John. We appreciate it. Mike TracFone: Key issues regarding municipal taxation of calling cards Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Jun 20, 2014 at 2:58 PM Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards: How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)? This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell. These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too. The City of Spokane would like to extend the audit out to March 31, 2014. By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible. At this point, we will not need any additional information due to the extension s. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas. We look forward to working with you on these audits. Have a great weekend. Mike Re: TracFone: Key issues regarding municipal taxation of calling cards Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Mon, Jun 30, 2014 at 2:54 PM Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks Nicholas. Mike From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards: How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)? This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell. These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too. The City of Spokane would like to extend the audit out to March 31, 2014. By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible. At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas. We look forward to working with you on these audits. Have a great weekend. Mike RE: WA Cities' Utility Tax Audits-TracFone Chart of Accounts Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Tue, Jul 1, 2014 at 10:23 AM   Hi Mike – in reference to the WA Cities' Utility Tax Audits regarding TracFone, please find attached the company’s Chart of Accounts as you requested in your previous e-mail to John Cavalieri.  Please note that the attached would apply for each of the cities’, as TracFone has a single standardized Chart of Accounts.   Please note that we are continuing to work on your other information requests, as well as the questions you posed at the bottom of this e-mail chain.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, June 30, 2014 5:54 PM To: Nicholas Ford Subject: Re: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks Nicholas. Mike     From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extension s. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike        20140701 - WA Cities' Utility Tax Audits-TracFone Wireless -- Chart of A....pdf 378kB   Re: WA Cities' Utility Tax Audits-TracFone Chart of Accounts Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Jul 1, 2014 at 12:10 PM Hi Nicholas, Thanks for the chart of accounts and working on the other information that we need for the audit. We will let you know if we have any questions. Have a great 4th. Mike From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, July 1, 2014 10:23 AM Subject: RE: WA Cities' Utility Tax Audits-TracFone Chart of Accounts   Hi Mike – in reference to the WA Cities' Utility Tax Audits regarding TracFone, please find attached the company’s Chart of Accounts as you requested in your previous e-mail to John Cavalieri.  Please note that the attached would apply for each of the cities’, as TracFone has a single standardized Chart of Accounts.   Please note that we are continuing to work on your other information requests, as well as the questions you posed at the bottom of this e-mail chain.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, June 30, 2014 5:54 PM To: Nicholas Ford Subject: Re: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks Nicholas. Mike     From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extension s. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike Re: WA Cities' Utility Tax Audits-TracFone Chart of Accounts Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Jul 1, 2014 at 12:10 PM Hi Nicholas, Thanks for the chart of accounts and working on the other information that we need for the audit. We will let you know if we have any questions. Have a great 4th. Mike From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, July 1, 2014 10:23 AM Subject: RE: WA Cities' Utility Tax Audits-TracFone Chart of Accounts   Hi Mike – in reference to the WA Cities' Utility Tax Audits regarding TracFone, please find attached the company’s Chart of Accounts as you requested in your previous e-mail to John Cavalieri.  Please note that the attached would apply for each of the cities’, as TracFone has a single standardized Chart of Accounts .   Please note that we are continuing to work on your other information requests, as well as the questions you posed at the bottom of this e-mail chain.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, June 30, 2014 5:54 PM To: Nicholas Ford Subject: Re: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks Nicholas. Mike     From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike Re: WA Cities' Utility Tax Audits-TracFone Chart of Accounts Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Jul 1, 2014 at 12:10 PM Hi Nicholas, Thanks for the chart of accounts and working on the other information that we need for the audit. We will let you know if we have any questions. Have a great 4th. Mike From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, July 1, 2014 10:23 AM Subject: RE: WA Cities' Utility Tax Audits-TracFone Chart of Accounts   Hi Mike – in reference to the WA Cities' Utility Tax Audits regarding TracFone, please find attached the company’s Chart of Accounts as you requested in your previous e-mail to John Cavalieri.  Please note that the attached would apply for each of the cities’, as TracFone has a single standardized Chart of Accounts.   Please note that we are continuing to work on your other information requests, as well as the questions you posed at the bottom of this e-mail chain.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, June 30, 2014 5:54 PM To: Nicholas Ford Subject: Re: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks Nicholas. Mike     From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike       Re: WA Cities' Utility Tax Audits-TracFone Chart of Accounts Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Jul 18, 2014 at 2:51 PM Hi Nicholas, I just wanted to check in and see how things are coming along with the information that we requested for the audit and if you have any questions. Have a great weekend. Thanks, Mike From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Tuesday, July 1, 2014 12:10 PM Subject: Re: WA Cities' Utility Tax Audits-TracFone Chart of Accounts Hi Nicholas, Thanks for the chart of accounts and working on the other information that we need for the audit. We will let you know if we have any questions. Have a great 4th. Mike From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, July 1, 2014 10:23 AM Subject: RE: WA Cities' Utility Tax Audits-TracFone Chart of Accounts   Hi Mike – in reference to the WA Cities' Utility Tax Audits regarding TracFone, please find attached the company’s Chart of Accounts as you requested in your previous e-mail to John Cavalieri.  Please note that the attached would apply for each of the cities’, as TracFone has a single standardized Chart of Accounts.   Please note that we are continuing to work on your other information requests, as well as the questions you posed at the bottom of this e-mail chain.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, June 30, 2014 5:54 PM To: Nicholas Ford Subject: Re: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with the information that we requested for the audits and if you have any questions. Thanks Nicholas. Mike     From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extension s. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike Information Requested for TracFone Audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Aug 8, 2014 at 2:24 PM Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with all of the information that was requested for the cities (let me know if you would like me to resend you the list of items that were requested).  I checked with the City of Federal Way, and they told us that they have received tax returns, but no amount was submitted.  If this is true, we will not need you to send any more tax returns.  If I remember correctly, I do not believe TracFone submitted any tax returns to the other cities. If this is the case, go ahead and move forward with the other information that was requested for the audit.  Also, wanted to check and see if you have had a chance to review the email below concerning some additional information that we requested for the audit. Thanks Nicholas. Have a great weekend. Mike From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards: How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)? This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell. These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.   At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas. We look forward to working with you on these audits. Have a great weekend. Mike       RE: Information Requested for TracFone Audit Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Tue, Aug 12, 2014 at 1:08 PM Hi Mike – in reply to your e-mail below, do I not send anymore tax returns for the other cities as well? …i.e., Renton, Spokane..etc.  As an aside, the V.P. of Tax is out of the office on vacation until next week and we will continue working on your questions below in order to provide you with feedback accordingly.     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, August 08, 2014 5:24 PM To: Nicholas Ford Subject: Information Requested for TracFone Audit   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with all of the information that was requested for the cities (let me know if you would like me to resend you the list of items that were requested).  I checked with the City of Federal Way, and they told us that they have received tax returns, but no amount was submitted.  If this is true, we will not need you to send any more tax returns.  If I remember correctly, I do not believe TracFone submitted any tax returns to the other cities. If this is the case, go ahead and move forward with the other information that was requested for the audit.  Also, wanted to check and see if you have had a chance to review the email below concerning some additional information that we requested for the audit. Thanks Nicholas. Have a great weekend.   Mike       From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike Re: Information Requested for TracFone Audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Aug 12, 2014 at 1:52 PM Hi Nicholas, If you have tax returns for the other cities that would be great.  I thought that TracFone had not submitted tax returns for the other cities. Also, thanks for working on the other information that we requested. Let us know if you have any questions. Have a great afternoon. Mike From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, August 12, 2014 1:08 PM Subject: RE: Information Requested for TracFone Audit Hi Mike – in reply to your e-mail below, do I not send anymore tax returns for the other cities as well? …i.e., Renton, Spokane..etc.  As an aside, the V.P. of Tax is out of the office on vacation until next week and we will continue working on your questions below in order to provide you with feedback accordingly.     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, August 08, 2014 5:24 PM To: Nicholas Ford Subject: Information Requested for TracFone Audit   Hi Nicholas, Hope things have been going great for you. I also wanted to check and see how things are coming along with all of the information that was requested for the cities (let me know if you would like me to resend you the list of items that were requested).  I checked with the City of Federal Way, and they told us that they have received tax returns, but no amount was submitted.  If this is true, we will not need you to send any more tax returns.  If I remember correctly, I do not believe TracFone submitted any tax returns to the other cities. If this is the case, go ahead and move forward with the other information that was requested for the audit.  Also, wanted to check and see if you have had a chance to review the email below concerning some additional information that we requested for the audit. Thanks Nicholas. Have a great weekend.   Mike       From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue? Does TracFone source calls at all? How does TracFone keep record of calls and minutes used? Does TracFone break calls and revenues down geographically, i.e. jurisdictionally? Does TracFone keep track of the primary residence of the customers (primary place of use)?   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too.  The City of Spokane would like to extend the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2007 to Dec. 31 2007 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Tue, Aug 19, 2014 at 3:21 PM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2007 to December 31, 2007 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-07 to 12-31-07 - TracFone-Renton - Tax Returns.zip Re: TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2007 to Dec. 31 2007 -- Utility Users' Tax Returns Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Aug 19, 2014 at 3:25 PM Hi Nicholas, Thanks for the information.  We will let you know if we have any questions. Have a great afternoon. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: Nicholas Ford <nford@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Tuesday, August 19, 2014 3:20 PM Subject: TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2007 to Dec. 31 2007 -- Utility Users' Tax Returns Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2007 to December 31, 2007 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com   TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2008 to Dec. 31 2008 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Tue, Aug 19, 2014 at 3:28 PM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2008 to December 31, 2008 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-08 to 12-31-08 - TracFone-Renton - Tax Returns.zip 283kB TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2009 to Dec. 31 2009 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Wed, Aug 20, 2014 at 8:06 AM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2009 to December 31, 2009 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-09 to 12-31-09 - TracFone-Renton - Tax Returns.zip 363.9kB TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2010 to Dec. 31 2010 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Wed, Aug 20, 2014 at 8:21 AM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2010 to December 31, 2010 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-10 to 12-31-10 - TracFone-Renton - Tax Returns.zip 288.1kB  TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2011 to Dec. 31 2011 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Wed, Aug 20, 2014 at 8:37 AM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2011 to December 31, 2011 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-11 to 12-31-11 - TracFone-Renton - Tax Returns.zip 298.1kB TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2012 to Dec. 31 2012 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Wed, Aug 20, 2014 at 8:49 AM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2012 to December 31, 2012 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-2012 to 12-31-2012 - TracFone-Renton - Tax Returns.zip 288.5kB TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2013 to Dec. 31 2013 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Wed, Aug 20, 2014 at 8:56 AM Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2013 to December 31, 2013 period.     * Renton, Washington State Utility Users' Tax Returns for the remaining periods under audit will be sent under separate e-mails.*     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-13 to 12-31-13 - TracFone-Renton - Tax Returns.zip 275.8kB TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2014 to May 31 2014 -- Utility Users' Tax Returns Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Fri, Aug 29, 2014 at 10:49 AM   Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2014 to May 31, 2014 period.     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com    1-1-14 to 5-31-14 - TracFone-Renton - Tax Returns.zip 398.3kB  Re: TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2014 to May 31 2014 -- Utility Users' Tax Returns Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Aug 29, 2014 at 6:57 PM Thanks Nicholas for the information. Have a great Labor Day Weekend. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: Nicholas Ford <nford@tracfone.com> To: "crisp@trs-integrity.com" <crisp@trs-integrity.com> Sent: Friday, August 29, 2014 10:49 AM Subject: TracFone-Renton, WA Utility Users' Tax Audit -- Jan. 1 2014 to May 31 2014 -- Utility Users' Tax Returns   Hi Mike -- In regard to your TracFone-Renton, Washington State Utility Users' Tax Audit, please find attached to this e-mail a zip file containing TracFone’s Telephone Utility Users’ Tax Returns for the January 1, 2014 to May 31, 2014 period.     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com   1-1-14 to 5-31-14 - TracFone-Renton - Tax Returns.zip RE: Tax Returns and information for the audit Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Fri, Sep 5, 2014 at 2:28 PM Hi Mike – with regard to your questions concerning the telephone prepaid cards, please see our responses inserted below at the bottom of this e-mail chain in bold font. Please be aware that we did not file returns with the City of Tukwila and Burien and, as such, do not have those returns to provide.   Thanks,   Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, September 04, 2014 5:38 PM To: Nicholas Ford Subject: Tax Returns and information for the audit   Hi Nicholas,   Hope things have been going good for you.   Thanks for all of the utility tax returns. It looks like we just have the City of Tukwila and Burien left for the returns. Also, I wanted to check and see how things are coming along with the other information that we requested for the audit and the information mentioned below. The cities have asked me to prepare updates for them to let them know how things are coming along.   Let me know if you have any questions.   Have a great day.   Mike From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue?  TracFone tracks airtime sales revenue with airtime redemption as the general starting point.   Does TracFone source calls at all?  No, TracFone does not.   How does TracFone keep record of calls and minutes used?  TracFone does not own or operate any telephone facilities. Rather, it resells airtime purchased from third party carriers. The company receives some limited information about calls from the carriers.   Does TracFone break calls and revenues down geographically, i.e. jurisdictionally?   TracFone does not break calls down geographically, and the information received from carriers provides a limited ability to do so. We have some ability to identify redemption of airtime geographically and do so using the zip code assigned to the handset upon activation.   Does TracFone keep track of the primary residence of the customers (primary place of use)?  No, TracFone does not.   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell. These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit.  Additional TracFone brands are Page Plus and SafeLink. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too The City of Spokane would like to exten the audit out to March 31, 2014. By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.   At this point, we will not need any additional information due to the extension s. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas. We look forward to working with you on these audits. Have a great weekend. Mike Re: Tax Returns and information for the audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Sep 5, 2014 at 2:51 PM Thanks Nicholas. We will let you know if we have any questions. Have a great weekend. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Friday, September 5, 2014 2:24 PM Subject: RE: Tax Returns and information for the audit Hi Mike – with regard to your questions concerning the telephone prepaid cards, please see our responses inserted below at the bottom of this e-mail chain in bold font.    Please be aware that we did not file returns with the City of Tukwila and Burien and, as such, do not have those returns to provide.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, September 04, 2014 5:38 PM To: Nicholas Ford Subject: Tax Returns and information for the audit   Hi Nicholas,   Hope things have been going good for you.   Thanks for all of the utility tax returns.  It looks like we just have the City of Tukwila and Burien left for the returns.  Also, I wanted to check and see how things are coming along with the other information that we requested for the audit and the information mentioned below.  The cities have asked me to prepare updates for them to let them know how things are coming along.   Let me know if you have any questions.     Have a great day.   Mike From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue?  TracFone tracks airtime sales revenue with airtime redemption as the general starting point.   Does TracFone source calls at all?  No, TracFone does not.   How does TracFone keep record of calls and minutes used?  TracFone does not own or operate any telephone facilities.  Rather, it resells airtime purchased from third party carriers.  The company receives some limited information about calls from the carriers.   Does TracFone break calls and revenues down geographically, i.e. jurisdictionally?   TracFone does not break calls down geographically, and the information received from carriers provides a limited ability to do so.   We have some ability to identify redemption of airtime geographically and do so using the zip code assigned to the handset upon activation.   Does TracFone keep track of the primary residence of the customers (primary place of use)?  No, TracFone does not.   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit.  Additional TracFone brands are Page Plus and SafeLink. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too The City of Spokane would like to exten the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike           This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  Re: Tax Returns and information for the audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Wed, Sep 24, 2014 at 2:44 PM Hi Nicholas, Thanks for replying to our email. After reviewing your email(s), you have let us know that your company has not submitted any utility taxes to Renton, Burien, Federal Way, Spokane or Tukwila. In your email, you also said that TracFone does not source calls at all; but then you said that you identify redemption via zip codes collected from the customers. Isn't this a form of sourcing? It is our understanding that TracFone does pay the 911 taxes to the State of Washington, and so it does appear that you have to source calls at least for that purpose. We also noticed in your email  that TracFone does not own or operate any telephone facilities. Perhaps when you say you don't own or operate a telephone facility, you mean that you don't have the towers or the satellites that make up the needed equipment to produce what you resell, and that would be true. But the city codes do not require this sort of facility as far as we can see. Looking into this, we could not find any definition of "telephone facilities," but the McMillan online dictionary defines facilities as "an area or building used for a particular purpose."   TracFone does have areas inside each city for the sale of your services, and you have customer service, and an online presence, as well. TracFone is in the business of providing access to a telephone system, and provides wireless service by reselling the services purchased from others.  TracFone also provides phones and connects these phones to various providers, "providing telecommunications equipment or apparatus or services related to that equipment or apparatus" including PCS, or personal communication services. According to the Spokane Municipal Code Section 08.10.010: K. Telephone Business. 1. “Telephone business” means the business of providing by any person of access to a local telephone network, local telephone network switching service, toll service or coin telephone services, or the providing of telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave or similar communication or transmission system. It includes the provision of transmission to and from the site of an internet provider via a local telephone network, toll line or channel, cable microwave or similar communication or transmission system, or any other similar telecommunications business activity lawfully taxable by the City of Spokane. 2. “Telephone business” includes cooperative or farmer line telephone companies or associations operating exchanges. 3. “Telephone business” includes cellular telephone service, which is a two-way voice and/or data telephone/telecommunications system based in whole or in a substantial part upon wireless radio communications, whether or not subject to regulation by the Washington State Utilities and Transportation Commission (WUTC). It includes cellular mobile service. a. “Cellular mobile service” includes additional varieties of partly or entirely wireless radio communications services commonly referenced or marketed as specialized mobile radio (SMR), personal communications services (PCS) and other such wireless radio communications technologies accomplishing a purpose similar to cellular mobile service. And the City of Spokane requires taxation as follows: Section 08.10.030 A. There is levied upon and shall be collected from all persons engaging in the following utility business activities a utility gross receipts tax or license fee measured by multiplying the rate specified times the gross income as follows: 6. Engaging in the telephone business: Six percent. a. This percentage is taken of gross revenues derived from engaging in the telephone business in the City of Spokane, including one hundred percent of the total gross revenues derived from intrastate toll telephone services so long as the tax is not imposed on that portion of network telephone service, as defined in RCW 82.04.065, which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges or carrier access charges relating to intrastate toll telephone service, or for access to, or charges for interstate services, or charges for network telephone service that is purchased for the purpose of resale. In 6a above, it also appears to us that it makes clear that the tax on these lines is not owed by the company you purchase from since it says that "charges for network telephone service that is purchased for resale" (for example charges earned by T-Mobile or Sprint from TracFone ) are exempt from taxation; the burden of tax payment belongs to TracFone, the one who purchases the service and resells to the end user. We also copied the City of Federal Way Municipal Code below:   “Cellular telephone service” means a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS) and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. “Competitive telecommunication service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. “Designated official” means an agent or employee designated by the mayor. “Gross income” means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not), by reason of the investment of capital in the business engaged in, including rentals, royalties, fees, or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stocks and the like), and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid, or any expense whatsoever, and without any deduction on account of losses, including the amount of credit losses actually sustained by the taxpayer whose regular books or accounts are kept upon an accrual basis. “Network telecommunication service” means the providing by any person of access to a local telephone network, local telephone network switching service, toll service, or coin telephone services; or the providing of telephonic, video, data, pagers, or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system.  “Network telecommunication service” includes interstate service, including toll service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. “Network telecommunication service” does not include the providing of competitive telecommunication service, the providing of cable television service, nor the providing of broadcast services by radio or television stations. “Telecommunication business” means the business of providing network telecommunication service, as defined in this section. It includes cooperative or farmer line telephone companies or associations operating an exchange. “Telecommunication service” means competitive telecommunication service or network telecommunication service, or both, as defined in this section. “Telecommunications company” includes every corporation, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, and every city or town owning, operating or managing any facilities used to provide telecommunications for hire, sale, or resale to the general public within this state. (Ord. No. 10-669, § 22, 9-21-10; Ord. No. 09-600, § 15, 1-6-09; Ord. No. 07-562, § 1, 10- 2-07; Ord. No. 96-262, § 1, 2-20-96; Ord. No. 95-257, § 1, 12-19-95. Code 2001 § 14-171.) 3.10.040 Occupations subject to tax – Amount. There are levied upon and shall be collected from everyone, including the city, on account of certain business activities engaged in or carried on in the city, occupation taxes in the amounts to be determined by the application of rates given against gross income as follows: (1) Upon everyone engaged in and carrying on a telegraph business, a tax equal to 7.75 percent of the total gross income from such business in the city during the period for which the tax is due; (2) Upon everyone engaged in or carrying on a competitive telecommunication service or network telecommunication service, a tax equal to 7.75 percent of the total gross income from such business in the city during the period for which the tax is due. In determining gross income from such business, including intrastate toll service, the taxpayer shall include 100 percent of the gross income received from such business in the city; (3) Upon everyone engaged in or carrying on the business of cellular telephone service, a tax equal to 7.75 percent of the total gross income from such business in the city during the period for which the tax is due; The other cities have similar wording in their municipal codes. And so it is our opinion that TracFone would owe the city utility taxes on these unreported revenues. We were also looking at the court case  TRACFONE WIRELESS INC v. WASHINGTON DEPARTMENT OF REVENUE. In this case, the Washington State Supreme Court issued a summary judgement in which it appears that the court definitely saw TracFone as a provider of telephone utility in that it states that TracFone provides wireless service by reselling services offered by others:  ¶ 2 TracFone sells cell phones and prepaid wireless telephone services. It does not own or operate any wireless network facilities but instead contracts with other radio communication service companies to provide wireless telephone service and radio access lines and then resells the service. As of 2004, TracFone provided wireless service by reselling service offered by more than 35 licensed network operations in the United States. TracFone's prepaid wireless services and handsets are sold through more than 70,000 retail locations in this country, as well as through its Internet site. Approximately 30,000 cell phones are sold in this fashion every month.  And also: ¶ 19 However, the language of RCW 82.14B.030(4) establishes that the legislature certainly intended that cell phone service be subject to the state E-911 excise tax. Whether prepaid or not, cell phone service is what is involved in this case. The plain language of the controlling statutes requires payment of the state E-911 excise tax on TracFone's prepaid wireless service.  Although the case involved 911 taxes and not city tax, the two cases are very similar. The court was very clear that TracFone is liable for taxes on their radio access lines:  ¶ 52 As the Department of Revenue correctly says, TracFone has effectively  asked this court to find an implied exemption for prepaid wireless service. However, “taxation is the rule and exemption is the exception, and where there is an exception, the intention to make one should be expressed in unambiguous terms.” Columbia Irrig. Dist. v. Benton County, 149 Wash. 234, 240, 270 P. 813 (1928); accord Homestreet, Inc. v. Dep't of Revenue, 166 Wn.2d 444, 455, 210 P.3d 297 (2009); Budget Rent-A-Car of Wash .-Or., Inc. v. Dep't of Revenue, 81 Wn.2d 171, 174, 500 P.2d 764 (1972). RCW 82.14B.030(4) conclusively imposes the tax on the radio access lines within TracFone's service. To avoid the statute's plain language would require some language of exemption or exception . Belas v. Kiga, 135 Wn.2d 913, 934, 959 P.2d 1037 (1998) (the intent to exempt from taxation must be clear from the language of the statute(s)). Where taxing statutes are concerned, “[e]xemptions may not be created by implication.” Id. at 935. None of the statutes relied on by TracFone show clear intent to exempt prepaid wireless services from the state E-911 excise tax. To the contrary, the statutes leave no room for doubt that the “excise tax is imposed on all radio access lines.” RCW 82.14B .030(4) (emphasis added). The legislature's intent could not be clearer. - See more at: TRACFONE WIRELESS INC v. WASHINGTON DEPARTMENT OF REVENUE After reviewing all of the information mentioned above, we believe that TracFone owes the city utility taxes on these unreported revenues. Let us know if you have any questions. Thanks Nicholas for all of your help with this audit. Mike This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Friday, September 5, 2014 2:24 PM Subject: RE: Tax Returns and information for the audit Hi Mike – with regard to your questions concerning the telephone prepaid cards, please see our responses inserted below at the bottom of this e-mail chain in bold font.    Please be aware that we did not file returns with the City of Tukwila and Burien and, as such, do not have those returns to provide.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, September 04, 2014 5:38 PM To: Nicholas Ford Subject: Tax Returns and information for the audit   Hi Nicholas,   Hope things have been going good for you.   Thanks for all of the utility tax returns.  It looks like we just have the City of Tukwila and Burien left for the returns.  Also, I wanted to check and see how things are coming along with the other information that we requested for the audit and the information mentioned below.  The cities have asked me to prepare updates for them to let them know how things are coming along.   Let me know if you have any questions.     Have a great day.   Mike From: TRS <crisp@trs-integrity.com> To: "nford@tracfone.com" <nford@tracfone.com> Sent: Friday, June 20, 2014 2:58 PM Subject: TracFone: Key issues regarding municipal taxation of calling cards   Hi Nicholas, It was good talking with you. We also wanted to ask you a few questions concerning the telephone prepaid cards:   How does TracFone keep track of sales and revenue?  TracFone tracks airtime sales revenue with airtime redemption as the general starting point.   Does TracFone source calls at all?  No, TracFone does not.   How does TracFone keep record of calls and minutes used?  TracFone does not own or operate any telephone facilities.  Rather, it resells airtime purchased from third party carriers.  The company receives some limited information about calls from the carriers.   Does TracFone break calls and revenues down geographically, i.e. jurisdictionally?   TracFone does not break calls down geographically, and the information received from carriers provides a limited ability to do so.   We have some ability to identify redemption of airtime geographically and do so using the zip code assigned to the handset upon activation.   Does TracFone keep track of the primary residence of the customers (primary place of use)?  No, TracFone does not.   This would include both pre-paid calling cards and recharges. Also, it is our understanding that TracFone has several brands (telephone cards) that they sell.  These include: TracFone, Net10, StraightTalk, Simple Mobile, Telcel America. If there are any other brands, please include those also with the information that we have requested for the audit.  Additional TracFone brands are Page Plus and SafeLink. Lastly, we have checked with the cities of Renton, Tukwila and Burien and they would like to go ahead and extend the audit out to May 31, 2014. At this point, it would also probably be good to extend Federal Way out to May 31, 2014, too The City of Spokane would like to exten the audit out to March 31, 2014.  By doing it this way, your company will not have to go back and prepare all of these month's tax returns yourself to catch up, and we can bring everything current as much as possible.     At this point, we will not need any additional information due to the extensions. Let me know if you have any questions concerning the items above or any questions on the information that was requested for the audit. Thanks Nicholas.  We look forward to working with you on these audits. Have a great weekend. Mike           This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.               This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  TracFone Audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Oct 3, 2014 at 3:08 PM Hi Nicholas, Hope things have been going great for you.  We also just wanted to check and see if you have any questions concerning our email that we sent to you. Have a great weekend. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  TracFone audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Oct 10, 2014 at 1:51 PM Hi Nicholas, Hope things have been going great for you.  We also just wanted to check and see if you have any questions concerning our email that we sent to you on September 24, 2014. Have a great weekend. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. RE: TracFone audit Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Fri, Oct 10, 2014 at 1:58 PM Hi Mike – yes we are aware of it and are still reviewing.  We aim to get back to you sometime next week in that regard.   From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, October 10, 2014 4:52 PM To: Nicholas Ford Subject: TracFone audit   Hi Nicholas,   Hope things have been going great for you.    We also just wanted to check and see if you have any questions concerning our email that we sent to you on September 24, 2014.   Have a great weekend.   Thanks Nicholas.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. Re: TracFone audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Oct 10, 2014 at 1:59 PM That's great. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Friday, October 10, 2014 1:58 PM Subject: RE: TracFone audit Hi Mike – yes we are aware of it and are still reviewing.  We aim to get back to you sometime next week in that regard.   From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, October 10, 2014 4:52 PM To: Nicholas Ford Subject: TracFone audit   Hi Nicholas,   Hope things have been going great for you.    We also just wanted to check and see if you have any questions concerning our email that we sent to you on September 24, 2014.   Have a great weekend.   Thanks Nicholas.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. RE: TracFone audit Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Tue, Oct 21, 2014 at 11:34 AM Hi Mike – as you know, I am in receipt of your e-mail below. In that regard, we are contending with several competing audit related deadlines.   As far as Washington is concerned, we are in the process of pulling Washington state-level data for purposes of furnishing on Nov. 17th in connection with a WA State excise tax audit.  That said, we aim to discuss some numbers with you during the week of Nov. 17 th regarding the 5 WA localities that you are auditing—seeing that there will be data overlap where the WA state audit is concerned.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, October 10, 2014 4:52 PM To: Nicholas Ford Subject: TracFone audit   Hi Nicholas,   Hope things have been going great for you.    We also just wanted to check and see if you have any questions concerning our email that we sent to you on September 24, 2014.   Have a great weekend.   Thanks Nicholas.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  Re: TracFone audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Oct 21, 2014 at 7:32 PM Hi Nicholas, Thanks for the update.  Let me know if you need anything else from us. Hope things have been going great for you. Have a great day. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Tuesday, October 21, 2014 11:34 AM Subject: RE: TracFone audit Hi Mike – as you know, I am in receipt of your e-mail below. In that regard, we are contending with several competing audit related deadlines.   As far as Washington is concerned, we are in the process of pulling Washington state-level data for purposes of furnishing on Nov. 17th in connection with a WA State excise tax audit.  That said, we aim to discuss some numbers with you during the week of Nov. 17 th regarding the 5 WA localities that you are auditing—seeing that there will be data overlap where the WA state audit is concerned.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, October 10, 2014 4:52 PM To: Nicholas Ford Subject: TracFone audit   Hi Nicholas,   Hope things have been going great for you.    We also just wanted to check and see if you have any questions concerning our email that we sent to you on September 24, 2014.   Have a great weekend.   Thanks Nicholas.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. Information for the audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Wed, Nov 19, 2014 at 3:52 PM Hi Nicholas, Hope everything has been going great for you. I also wanted to check and see how things are coming along with the information we requested for the audit. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  Statue of Limitations waiver form, initial items for the audits Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Dec 5, 2014 at 2:10 PM Hi Nicholas, Hope things have been going well with you. I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit. Let us know if you have any questions. Thanks Nicholas. Have a great weekend.  Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits Hi Nicholas, Hope all is well with you. I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick. We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities. The only one we will need a waiver form is for the City of Kennewick. Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email. And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers. A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions. Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014 . Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us? In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions. Thanks Nicholas. Have a great Thanksgiving! Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  Statute of Limitations Kennewick for year 2010-TracFone.doc 25kB  RE: Statue of Limitations waiver form, initial items for the audits Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Mon, Dec 8, 2014 at 2:27 PM Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files. As such, please see attached NDA that we would like for you to sign off on. Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf. Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss? Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas, Hope things have been going well with you. I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit. Let us know if you have any questions. Thanks Nicholas. Have a great weekend.  Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas, Hope all is well with you. I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick. We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities. The only one we will need a waiver form is for the City of Kennewick. Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email. And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers. A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions. Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    20141208 - TracFone-RRG NonDisclosure Agreement.pdf 396.5kB  RE: Statue of Limitations waiver form, initial items for the audits Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Mon, Dec 8, 2014 at 2:27 PM Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files. As such, please see attached NDA that we would like for you to sign off on. Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf. Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss? Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas, Hope things have been going well with you. I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit. Let us know if you have any questions. Thanks Nicholas. Have a great weekend.  Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas, Hope all is well with you. I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick. We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities. The only one we will need a waiver form is for the City of Kennewick. Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email. And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers. A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling). This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions. Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014. Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    20141208 - TracFone-RRG NonDisclosure Agreement.pdf 396.5kB  Re: Statue of Limitations waiver form, initial items for the audits Sent TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Dec 9, 2014 at 4:14 PM Hi Nicholas, Sounds great.  Here is a copy of the contracts between TRS and the City of Kennewick. Also, we will take a look at the NDA.  We will also send a copy to the City of Kennewick. As far as a telephone call, what about 12:30 (Pacific Standard Time)?  I believe that would be 3:30 your time. Let us know if you have any questions. Thanks Nicholas. Have a great day. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 8, 2014 2:27 PM Subject: RE: Statue of Limitations waiver form, initial items for the audits Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files.  As such, please see attached NDA that we would like for you to sign off on.   Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf.  Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss?  Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com]  Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas, Hope things have been going well with you. I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit. Let us know if you have any questions. Thanks Nicholas. Have a great weekend.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.     From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com>  Sent: Wednesday, November 26, 2014 3:32 PM Subject: Re: Statue of Limitations waiver form, initial items for the audits Sent TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Dec 9, 2014 at 4:14 PM Hi Nicholas, Sounds great.  Here is a copy of the contracts between TRS and the City of Kennewick. Also, we will take a look at the NDA.  We will also send a copy to the City of Kennewick. As far as a telephone call, what about 12:30 (Pacific Standard Time)?  I believe that would be 3:30 your time. Let us know if you have any questions. Thanks Nicholas. Have a great day. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 8, 2014 2:27 PM Subject: RE: Statue of Limitations waiver form, initial items for the audits Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files.  As such, please see attached NDA that we would like for you to sign off on.   Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf.  Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss?  Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com]  Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas, Hope things have been going well with you. I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit. Let us know if you have any questions. Thanks Nicholas. Have a great weekend.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.     From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com>  Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas, Hope all is well with you. I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick.  We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities.  The only one we will need a waiver form is for the City of Kennewick.   Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email.  And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers.  A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling).  This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions.  Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014.  Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    Download all attachments as a zip file Kennewick Contract with TRS0001.pdf 259.3kB Nov14Kennewick Cont Ext001.pdf 359.3kB Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas, Hope all is well with you. I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick.  We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities.  The only one we will need a waiver form is for the City of Kennewick.   Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email.  And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers.  A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling).  This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions.  Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014.  Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    Download all attachments as a zip file Kennewick Contract with TRS0001.pdf 259.3kB Nov14Kennewick Cont Ext001.pdf 359.3kB Re: Statue of Limitations waiver form, initial items for the audits Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Thu, Dec 11, 2014 at 5:56 PM Hi Nicholas, Just checking to see if 12:30 (PST)/3:30 tomorrow your time is still good for you. Thanks Nicholas. Have a great day. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 8, 2014 2:27 PM Subject: RE: Statue of Limitations waiver form, initial items for the audits Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files.  As such, please see attached NDA that we would like for you to sign off on.   Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf.  Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss?  Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas, Hope things have been going well with you. I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit. Let us know if you have any questions. Thanks Nicholas. Have a great weekend.  Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas, Hope all is well with you. I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick.  We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities.  The only one we will need a waiver form is for the City of Kennewick.  Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email.  And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers.  A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling).  This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions.  Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014.  Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   RE: Statue of Limitations waiver form, initial items for the audits Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Fri, Dec 12, 2014 at 7:16 AM Hi Mike – can we move to next week? Our holiday party is actually this afternoon. I had thought the party was supposed to be next Friday. My mistake.     Nicholas E. Ford | Corporate Tax | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 | nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.       From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, December 11, 2014 8:57 PM To: Nicholas Ford Subject: Re: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas,   Just checking to see if 12:30 (PST)/3:30 tomorrow your time is still good for you.   Thanks Nicholas.   Have a great day.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 8, 2014 2:27 PM Subject: RE: Statue of Limitations waiver form, initial items for the audits   Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files.  As such, please see attached NDA that we would like for you to sign off on.   Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf.  Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss?  Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.          From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas,   Hope things have been going well with you.   I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit.   Let us know if you have any questions.   Thanks Nicholas.   Have a great weekend.    Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas,   Hope all is well with you.   I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick.  We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities.  The only one we will need a waiver form is for the City of Kennewick.    Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email.  And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers.  A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling).  This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions.  Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014.  Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.     Re: Statue of Limitations waiver form, initial items for the audits Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Fri, Dec 12, 2014 at 11:42 AM Hi Nicholas, What about Tuesday at 12:30 our time and 3:30 your time?  If not, let me know what would be a good time for you. Also, will you be able to send the signed waiver form for Kennewick? Thanks Nicholas. Have a great time at your party. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Friday, December 12, 2014 7:15 AM Subject: RE: Statue of Limitations waiver form, initial items for the audits Hi Mike – can we move to next week?   Our holiday party is actually this afternoon.  I had thought the party was supposed to be next Friday.  My mistake.     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Thursday, December 11, 2014 8:57 PM To: Nicholas Ford Subject: Re: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas,   Just checking to see if 12:30 (PST)/3:30 tomorrow your time is still good for you.   Thanks Nicholas.   Have a great day.   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 8, 2014 2:27 PM Subject: RE: Statue of Limitations waiver form, initial items for the audits   Hi Mike – regarding Kennewick, I did not see an NDA between TracFone and the City in our files.  As such, please see attached NDA that we would like for you to sign off on.   Additionally, I am requesting that you provide us with the existing contract agreement between TRS and the City of Kennewick conferring the authorization for TRS to conduct the audit on its behalf.  Otherwise, we will have to send the requested SOL waiver to the City directly.   And concerning your 9/24/14 e-mail to us, would you have availability on Friday of this week or sometime next week to discuss?  Let me know some time slots that you may have.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.          From: TRS [mailto:crisp@trs-integrity.com] Sent: Friday, December 05, 2014 5:10 PM To: Nicholas Ford Subject: Statue of Limitations waiver form, initial items for the audits   Hi Nicholas,   Hope things have been going well with you.   I wanted to check and see how things are coming along with the information that we requested for the audits.  In addition, I wanted to see if you have any questions concerning the waiver form for the City of Kennewick (see below).  We need to have the waiver form by the 15th.  If we do not receive it, we will need to do an estimated tax so that the City of Kennewick will not lose a year of the audit.   Let us know if you have any questions.   Thanks Nicholas.   Have a great weekend.    Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.    From: TRS <crisp@trs-integrity.com> To: Nicholas Ford <nford@tracfone.com> Sent: Wednesday, November 26, 2014 3:32 PM Subject: Statue of Limitations waiver form, initial items for the audit and the Non-Disclosure Agreement (NDA) information for other audits   Hi Nicholas,   Hope all is well with you.   I have enclosed a copy of the Statute of Limitations waiver form for the City of Kennewick.  We do not need a waiver form for some of the other audits that we are conducting with your company because they do not have a statute of limitations and on the other ones we sent out an estimated tax, so we will not need one for those cities.  The only one we will need a waiver form is for the City of Kennewick.    Also, here is the initial information that we will need for the audit for the City of Kennewick. Information as to whether TracFone is providing services in the City of Kennewick and to any of the newly annexed locations which are listed in the attachment to this email.  And if so, whether TracFone paid any taxes to the City of Kennewick for the services provided to these customers.  A chart of account for all revenues including inside the City of Kennewick with a breakout of what is intrastate and what is interstate. A breakout (including all back-up information) of how TracFone pays taxes to the City of Kennewick (using January of 2010, January of 2012 and January of 2014 tax return as a sampling).  This would include a list of all revenues totaling the gross amount made in the City of Kennewick and any deductions.  Invoices for customers in the the City of Kennewick and the newest annexed area for the dates January of 2010, January of 2012 and January 2014.  Go ahead and edit out any personal customer information. Copies of tax returns for January 1, 2010 through November 30, 2014. Break-out of gross income for the City of Kennewick and the new annexed areas by line item for the month of January 2010, January 2012 and January 2014 Sales revenues for prepaid cards Revenues for recharge of prepaid cards Also, let us know if we need to sign a Non-Disclosure Agreement (NDA).  If we do, could you sent it to us?   In addition, I also wanted to check and see how things are coming along with the information that we requested for the other audits and the information that you are receiving from the State of Washington.  The cities are anxious to move forward with these audits.  Let us know if you have any questions.   Thanks Nicholas.   Have a great Thanksgiving!   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.     TracFone audit conference call 12/16, 2014 Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Mon, Dec 15, 2014 at 12:58 PM  Hi Nicholas, Hope you had a great weekend. I also wanted to check and see if 12:30 (PST) 3:30 your time works for you tomorrow? Thanks Nicholas. Mike This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and im RE: TracFone audit conference call 12/16, 2014 Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Mon, Dec 15, 2014 at 1:01 PM Hi Mike – our V.P. of Tax is not in today but should be tomorrow.  I will check with him in first thing in the a.m. tomorrow and let you  know if your 3:30p EST time slot works.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, December 15, 2014 3:59 PM To: Nicholas Ford Subject: TracFone audit conference call 12/16, 2014    Hi Nicholas,   Hope you had a great weekend.   I also wanted to check and see if 12:30 (PST) 3:30 your time works for you tomorrow?   Thanks Nicholas.   Mike This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.  Re: TracFone audit conference call 12/16, 2014 Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Mon, Dec 15, 2014 at 1:36 PM Hi Nicholas, If you like, 12:30 (PST) 3:30 your time on Wednesday would also work for us.  Thanks, Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 15, 2014 1:00 PM Subject: RE: TracFone audit conference call 12/16, 2014 Hi Mike – our V.P. of Tax is not in today but should be tomorrow.  I will check with him in first thing in the a.m. tomorrow and let you  know if your 3:30p EST time slot works.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, December 15, 2014 3:59 PM To: Nicholas Ford Subject: TracFone audit conference call 12/16, 2014    Hi Nicholas,   Hope you had a great weekend.   I also wanted to check and see if 12:30 (PST) 3:30 your time works for you tomorrow?   Thanks Nicholas.   Mike This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. RE: TracFone audit conference call 12/16, 2014 Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Mon, Dec 15, 2014 at 2:02 PM Ok, thanks Mike.  I will give the V.P. that alternate time slot as well.   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, December 15, 2014 4:36 PM To: Nicholas Ford Subject: Re: TracFone audit conference call 12/16, 2014   Hi Nicholas,   If you like, 12:30 (PST) 3:30 your time on Wednesday would also work for us.    Thanks,   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 15, 2014 1:00 PM Subject: RE: TracFone audit conference call 12/16, 2014   Hi Mike – our V.P. of Tax is not in today but should be tomorrow.  I will check with him in first thing in the a.m. tomorrow and let you  know if your 3:30p EST time slot works.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.          From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, December 15, 2014 3:59 PM To: Nicholas Ford Subject: TracFone audit conference call 12/16, 2014    Hi Nicholas,   Hope you had a great weekend.   I also wanted to check and see if 12:30 (PST) 3:30 your time works for you tomorrow?   Thanks Nicholas.   Mike This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   Re: TracFone audit conference call 12/16, 2014 Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Mon, Dec 15, 2014 at 2:07 PM Sounds good. Thanks, Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 15, 2014 2:02 PM Subject: RE: TracFone audit conference call 12/16, 2014 Ok, thanks Mike.  I will give the V.P. that alternate time slot as well.   From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, December 15, 2014 4:36 PM To: Nicholas Ford Subject: Re: TracFone audit conference call 12/16, 2014   Hi Nicholas,   If you like, 12:30 (PST) 3:30 your time on Wednesday would also work for us.    Thanks,   Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Monday, December 15, 2014 1:00 PM Subject: RE: TracFone audit conference call 12/16, 2014   Hi Mike – our V.P. of Tax is not in today but should be tomorrow.  I will check with him in first thing in the a.m. tomorrow and let you  know if your 3:30p EST time slot works.   Thanks,   Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.          From: TRS [mailto:crisp@trs-integrity.com] Sent: Monday, December 15, 2014 3:59 PM To: Nicholas Ford Subject: TracFone audit conference call 12/16, 2014    Hi Nicholas,   Hope you had a great weekend.   I also wanted to check and see if 12:30 (PST) 3:30 your time works for you tomorrow?   Thanks Nicholas.   Mike This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   Conference Call Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Tue, Dec 16, 2014 at 1:49 PM Hi Nicholas, Just wanted to check and see if we are on for 12:30 (PST) 3:30 your time tomorrow (Wednesday- 12/17). Thanks Nicholas, Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. RE: Conference Call Inbox  Nicholas Ford <nford@tracfone.com> To:crisp@trs-integrity.com Wed, Dec 17, 2014 at 10:40 AM Hi Mike – hopefully, you receive this e-mail as I had sent you a call invite for today @ 3:30pm EST and I just noticed an ‘undeliverable’ meeting invite response.  In any event, are you able to call the V.P. of Tax – Chesley Dillon – at (305) 715-3733 at that time?  We can then have the call discussion.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, December 16, 2014 4:50 PM To: Nicholas Ford Subject: Conference Call   Hi Nicholas, Just wanted to check and see if we are on for 12:30 (PST) 3:30 your time tomorrow (Wednesday-12/17). Thanks Nicholas, Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. Re: Conference Call Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Wed, Dec 17, 2014 at 10:49 AM Hi Nicholas, Yes, 3:30 your time will work for us.  We will give Mr. Dillon a call. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. From: Nicholas Ford <nford@tracfone.com> To: TRS <crisp@trs-integrity.com> Sent: Wednesday, December 17, 2014 10:40 AM Subject: RE: Conference Call Hi Mike – hopefully, you receive this e-mail as I had sent you a call invite for today @ 3:30pm EST and I just noticed an ‘undeliverable’ meeting invite response.  In any event, are you able to call the V.P. of Tax – Chesley Dillon – at (305) 715-3733 at that time?  We can then have the call discussion.   Thanks,     Nicholas E. Ford | Corporate Tax  | TracFone Wireless, Inc. | O: 305.715.6500 extn. 3217 |  nford@TracFone.com _______________________________________________________________ This Email contains PRIVILEGED AND CONFIDENTIAL, PROPRIETARY INFORMATION intended only for the use of the Addressee(s) named above.        From: TRS [mailto:crisp@trs-integrity.com] Sent: Tuesday, December 16, 2014 4:50 PM To: Nicholas Ford Subject: Conference Call   Hi Nicholas, Just wanted to check and see if we are on for 12:30 (PST) 3:30 your time tomorrow (Wednesday-12/17). Thanks Nicholas, Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it. TracFone audits Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Thu, Dec 18, 2014 at 3:25 PM Hi Nicholas, I would like to thank you and Mr. Dillon for contacting us concerning the audit.  Like you, it is our desire to be sure that this audit is done correctly.   After further review of the situation, TRS will need sufficient time to meet with the various cities to discuss the audit.  In addition, we will also be seeking legal counsel on how to best move forward with the audit.  At this time, we will not be able to meet with Mr. Dillon and Mr. Edwards.  After we have concluded our meetings, we will contact you.  At this time, we do not have a time table, but we hope to move as fast as we can on this audit.  Also, we do not have Mr. Dillon's email address; we would appreciate it if you would forward this message to him. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately TracFone audit Sent  TRS <crisp@trs-integrity.com> To:nford@tracfone.com Thu, Dec 18, 2014 at 9:45 PM I thought I would resend this email in case you did not receive it the first time. Hi Nicholas, I would like to thank you and Mr. Dillon for contacting us concerning the audit.  Like you, it is our desire to be sure that this audit is done correctly.   After further review of the situation, TRS will need sufficient time to meet with the various cities to discuss the audit.  In addition, we will also be seeking legal counsel on how to best move forward with the audit.  At this time, we will not be able to meet with Mr. Dillon and Mr. Edwards.  After we have concluded our meetings, we will contact you.  At this time, we do not have a time table, but we hope to move as fast as we can on this audit.  Also, we do not have Mr. Dillon's email address; we would appreciate it if you would forward this message to him. Thanks Nicholas. Mike   This email and any files attached to it are the property of Tax Recovery Services, LLC. The contents may be confidential and proprietary, and any use or distribution of the information contained herein may be prohibited by law. If you are not a named recipient, or if you have received this email in error, please notify the person who sent it, and immediately delete it.   