#### WARNING
- Schedule E. Unrecaptured section 1250 gains are entered on the Partnership Passthrough worksheet, Activity section, Unrecaptured section 1250 but no entry was made for section 1231 gain (loss). The unrecaptured section 1250 gain entry should be included in the section 1231 gain (loss) entry on this activity. If the unrecaptured section 1231 gain is included in net long-term capital gain (loss), reduce the long-term capital gain (loss) by the amount of the unrecaptured section 1250 gain. (10228)
#### CAUTION
- Form 3800. An entry has not been made on Business, Farm, Fiduciary Passthrough, Partnership Passthrough, or S-Corporation Passthrough worksheet, Form 6765 - Research Credit section, Itemized deductions field for the portion of itemized deductions that apply to the entity. Itemized deductions have not been taken into account when calculating the entity's income for limiting the credit from Form 6765. (29889)
- Form 114 Electronic Filing. No PIN number is required for Form 114, FBAR, filed through ProSystem fx Tax, as indicated on the PIN line on page 1 of Form 114. (24070)
- Form 114 Electronic Filing. The Filer Signature Date has been populated automatically for the electronic file. A different date may be entered on 114 and 8938 - Foreign Assets worksheet, Form 114 Filer Information section, Date Signed by Filer-Override field. Future dates are not allowed by FinCEN. (24421)
- Massachusetts. For the 2017 tax year taxpayers must file and make extension payments electronically if making a payment of \$5,000 or more. As a substitute for an electronically filed extension, payment may be telefiled or filed on Massachusetts TaxConnect web site: mass.gov/masstaxconnect. Form M-4868 is no longer allowed if there is no amount due. (20712)
- . Massachusetts. The return due date and/or date filed are after April 17, 2018 and the return has a balance due and/or Schedule HC penalty amount due. No late payment interest or penalties have been requested. Taxpayers with a Schedule HC penalty may receive a notice of underpayment of tax due if late payment interest and penalties are not calculated on any Schedule HC penalty amount due if paid after April 17, 2018. Check your input and recalculate the return, if necessary. (20942)
INFORMATIONAL
- Schedule A. The state and local income tax deduction is greater than the general sales tax deduction calculation of \$1,788. To force the general sales tax deduction, enter "Force sales tax deduction" on the Itemized Deductions worksheet, State and Local Sales Tax Information section, State and local taxes or sales taxes option field. (32549) . Schedule A. Total available income used in the sales tax deduction calculation is as follows: Form 1040, line 38 (adjusted gross income) Tax-exempt interest Nontaxable combat pay Nontaxable part of social security and railroad retirement benefits Nontaxable part of IRA, pension, or annuity distributions Additional nontaxable income 2017 total available income used in the sales tax deduction calculation (32563) \$ 484,192 \$ 1,941 \$ 0 \$ 0 \$ 0 \$ 0 \$ 486,133 Schedule A. The IRS has not provided guidance on 2017 state overpayments as it relates to the Tax Cuts and Jobs Act's language on prepayments of tax. Schedule A, line 5 has not been limited to actual 2017 state income tax liability. To make adjustments or override this calculation, make entries on the Itemized Deductions worksheet, Taxes Paid section or Other Taxes Paid section with a Tax Code of "1". If the current interpretation is desired, this diagnostic should be ignored. (33663) • Form 1040. An overpayment is present in the return and all or part will be credited to next year's tax. Please review the return to make sure this is correct. (37513) • Electronic Filing. Electronic filing has been requested for this return. The IRS requires all negative numbers to print with minus signs when filing electronically. In this return, a request was made to print with parenthesis either on the Processing Options section of the Return Options worksheet or in Office Manager. This option was not used in this return. (30853) Form 1040. The Refund Attributable to Estimate Tax Paid in Following Year on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section shows \$3,021. There is a math discrepancy regarding this amount. Please review your entries on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section and recalculate the return if necessary. (32267)
- Form 1040. The Refund Attributable to Estimate Tax Paid in Following Year on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section shows \$12,773. There is a math discrepancy regarding this amount. Please review your entries on the Other Income worksheet, Refunds of State and Local Income Taxes - Detail/IRS 1099-G section and recalculate the return if necessary. (32267)
- Form 1040. The full-year coverage box for health care has been checked on this return. If this is not the case, entries must be made on the Basic Data worksheet, General section, No health insurance for the entire year and claiming no exemptions field or the Health Coverage worksheet or the Employer Provided Health Insurance Offer and Coverage worksheet to calculate a shared responsibility payment or claim an exemption. Please make any necessary entries and recalculate the return. (38548)
- Form 1040. The filing status of married filing joint produced a tax liability that was lower than the estimated tax liability under the alternative filing status of married filing separate by \$ 14,313. (31606)
- Electronic Filing. The following form has been prepared but is not available for electronic filing: Partnership Basis Limitation Worksheet. Please review the form's printed instructions for proper filing. (37054)
- Schedule A. Nondeductible miscellaneous deduction is \$9 684. (31731)
- Schedule C. Input for the questions regarding filing Form(s) 1099 were left blank. The default answer "No" has been checked for question I and question J has been left blank. To change these answers, make an entry on the Business worksheet, General section, Payments made during the tax year that would require you to file Form(s) 1099 and/or Filed, or will file required Form(s) 1099 fields. (37706)
- Form 8582. A nonpassive activity with a prior year suspended passive loss has been entered. This loss has been applied against the activity's current net income, if any. Any unused carryover was then applied against other passive activities. (36505)
- Schedule SE. Schedule SE has not been prepared for the spouse because self-employment income is less than \$400.00. If Schedule SE is desired, select Mandatory Printing on the Return Options worksheet, Form Printing Options section, Schedule SE (self-employment tax) field. (31108)
- Form 1116. Passive income and taxes have been included with the General Limitation category because the foreign taxes paid on the income (after allocation of expenses) exceeds the highest U.S. tax that can be imposed on the income. To prevent this high tax kickout treatment enter an "X" on the Foreign Tax Credit worksheet, Processing Options section, Prevent high tax kickout treatment field. (31558)
- Form 2210. The filing date hasn't been entered on the Penalties worksheet, Federal Late Payment Penalty and Interest section and the processing date of the return is after 04/17/18. The amount of 2210 penalty calculated may be understated. Please review return and recalculate if necessary. (37240)
- . Form 8582. One of the exceptions to filing Form 8582 has been met. Form 8582 has only been printed in the accountant's and taxpayer's copies of the return. (31220)
- . Form 8582-CR. 100 percent disposition of a passive activity has occurred and the disallowed passive credit from that activity is \$ 16. (31777)
- Filing Status Comparison. The Form 2210 penalty has not been included in the calculation of the tax underpayment on the Filing Status Comparison Worksheet. (36333)
- Letters and Filing Instructions. Axcess Tax sequencing numbers will be considered as "(Y) include in letter." See Correspondence help for paragraph positioning. (34782)
- Depreciation. The option to prepare state-if-different depreciation report(s) has been selected by the entry on the Depreciation and Depletion Options and Overrides worksheet, Depreciation Options section, State-if-different depreciation report field. There are no state-if-different assets in this return and therefore the report(s) are not produced since they are identical to the federal depreciation report(s). (30940)
- Schedule E. A nonpassive partnership activity has been entered with no entry for self-employment income (loss). Please review and enter self-employment income (loss) on the Partnership Passthrough worksheet, General - Activity section, Net earnings from self-emp field, if applicable. (31410)
- Schedule E. A nonpassive partnership activity has been entered with no entry for self-employment income (loss). Please review and enter self-employment income (loss) on the Partnership Passthrough worksheet, General - Activity section, Net earnings from self-emp field, if applicable. (31410)
- Schedule E. A nonpassive partnership activity has been entered with no entry for self-employment income (loss). Please review and enter self-employment income (loss) on the Partnership Passthrough worksheet, General - Activity section, Net earnings from self-emp field, if applicable. (31410)
- Form 1116 AMT. Passive income and taxes have been included with the General Limitation category because the foreign taxes paid on the income (after allocation of expenses) exceeds the highest U.S. tax that can be imposed on the income. To prevent this high tax kickout treatment enter an "X" on the Foreign Tax Credit worksheet, Processing Options section, Prevent high tax kickout treatment - Form 1116AMT field. (31564)
- Electronic Filing. This return has qualified for electronic filing and the Practitioner PIN program has been elected to allow for paperless filing. Please review the return with the taxpayer, secure required signatures on Form 8879, and authorize the return to be released for transmission to the IRS. The Electronic Return Originator (ERO) should retain Form 8879. Do not submit unless requested to do so by the Internal Revenue Service. (31404)
- Direct Deposit. Bank information has been entered but is not being used on Forms 1040, 1040A, 1040EZ or 1040NR. (33628)
- Form 114 Electronic Filing. This FBAR return has qualified for electronic filing. If a printed copy of the FBAR is generated and electronic processing is completed, do not mail the printed copy of the return to the FinCEN. Form 114A should be signed and retained by the electronic return originator. (33981)
- Massachusetts. Form M-4868 has been locked with the passing of the due date. The amount paid with the extension has been included on Form 1 or Form 1-NR/PY. (30472)
- Massachusetts. Due to Massachusetts' multiple capital gain income, there may be some benefit overrides on the Taxes > Net Investment Income worksheet, Adjustments / Overrides section for 8960, Line 9b and state Form 8960 Lines 9 - 11 tax rates for to using the Tax (Form 8960) federal Form . (33214)
- Massachusetts Electronic Filing. The Massachusetts return has been selected for electronic filing. The state return will be included in the electronic file and transmitted to the MDOR. Form M-8453 must be signed by the taxpayer prior to transmitting the return. Do not mail Form M-8453 to the MDOR. Original Forms M-8453 are to be retained by the ERO for a period of three years from the date the return is filed. (31613)
| Return Information | | | | | |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--|--|--|--|
| | Massachusetts Electronic Filing. The following electronic funds
withdrawal information has been selected for this return on the
Basic Data worksheet > Direct Deposit/Electronic Funds
Withdrawal section: | | | | |
| | Routing Number:
211070175
Account Number:
Account Type:
Checking
10/12/18
Payment Date:
Payment Amount:
\$2429
(31921) | | | | |
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#### Federal Tax Comparison for Married Filing Joint and Separate
| | Taxpayer | Spouse | Married Filing Separate | Married Filing Joint |
|-----------------------------------|----------|----------------------------------|-------------------------|----------------------|
| Total Income | 266,796. | 314,241. | 581,037. | 581,037. |
| Less: Adjustments | 96,845. | | 96,845. | 96,845. |
| Adjusted Gross Income | 169,951. | 314,241. | 484,192. | 484,192. |
| Standard/ftemizedOmuctiom | 125,755. | 175,366. | 301,121. | 301,121. |
| Exemptions | 6,318. | | 6,318. | |
| Taxable Income | 37,878. | 138,875. | 176,753. | 183,071. |
| Total Tax (regular & MIT) | 40,143. | 43,012. | 83,155. | 69,311. |
| Less: Credits | | | | |
| Add: Other Taxes | 24,005. | 7,191. | 31,196. | 30,727. |
| Less: Earned Income Credit | | | | |
| Less: Additional child tax credit | | | | |
| Less: Payments (excludes ext.) | 40,929. | 40,928. | 81,857. | 81,857. |
| Tax Underpayment/(Overpayment) | 23,219. | 9,275. | 32,494. | 18,181. |
| MARRIED FILING JOINT | | PRODUCED AN ESTIMATED SAVINGS OF | | 14,313. |
#### Tax Return Carryovers to 2018
| NAME: SCOTT G. BORGERSON & GHISLAINE MAXWELL
ID Number | | | | | |
|-----------------------------------------------------------|--------------------------------------------------------------------------|---------------------|---------------|------------|--------|
| Disallowing
Fc,rn | I=
D | Originating
Form | BMW
ActMty | SV
City | A-1=11 |
| 1116 | GENERAL LIMITATION INC OVERALL
FOREIGN SOURCE LOSS | 1116 | | | 3,225. |
| 1116 | GENERAL LIMITATION INC C/O FROM 2015 1116 | | | | 1. |
| 1116 | GENERAL LIMITATION INC C/O FROM 2017 1116 | | | | 1,397. |
| | 1116AMT GENERAL LIMITATION INC C/O FROM 2017 1116 AMT | | | | 856. |
| 3800 | GENL BUS CR C/O OFFSET AMT FROM 2017
INCR RESEARCH ACT (POST 2015 SB) | | | | 397. |
| 3800 | GENERAL BUSINESS CREDIT C/O FROM 2017
INCREASED RESEARCH ACTS | 3800 | | | 13. |
| 6765 | INCOME LIMITATION
CARGOMETRICS
TECHNOLOGIES LLC | SCH E P2 | 2 | | 4,937. |
| 8582CR | OTHER PASSIVE ACTIVITY CREDIT | 8582CR | | | 16. |
| 8801 | MINIMUM TAX CREDIT | 8801 | | | 4. |
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71254104-0I-17
#### Extension Information Report
| SCOTT G. BORGERSON & GHISLAINE MAXWELL | | | | | |
|----------------------------------------|------------------------|--------------------------------------|----------------------------|------------------|----------|
| Unit | Extension form
name | Balance due
shown
on oxtension | Amount Pao
withextenson | Due
Date | Unlocked |
| FED | FORM 4868 | 60,000. | | 60,000. 04/17/18 | |
| MA | M 4868 | 15,000. | | 15,000. 04/17/18 | |
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#### Direct DeposIt/Deblt Report
| | | Name: SCOTT G. BORGERSON & GHISLAINE MAXWELL | | | | ID Number: | |
|------|------|----------------------------------------------|--------------|----------------|----------------|-----------------------|--------|
| Unit | Form | Name of Financial Institution | Account Type | Routing Number | Account Number | Debit/Deposit
Date | Amount |
| ;A | 1 | CITIZENS BANK | CHECKING | 211070175 | | DEBIT
10/12/18 | 2,429. |
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| Worksheet: Extensions (Forms 4868 and 2350) |
|---------------------------------------------|
| Section: Automatic Extension (Form 4868) |
| State tax liability - 0/R
37,294 |
| Fed inc tax liab - 0/R
141,857 |
| 12,600 |
| Worksheet: Payments |
| Section: Federal Extension Payments |
| 4868 extension payment - 0/R
60,000 |
| Section: State Extension Payments |
| Amount paid with extension
15,000 |
#### REVIEW 17I:DGC17I (TEMPLATE)
Global Note
LANNELLO - 10/10/17 10:21AM INTERVIEW FORM C-2
| PAYROLL SS | PAYROLL MEDICARE | 430.00
100.00 |
|------------|------------------|------------------|
| | | 530.00 |
WHERLIHY - 04/06/18 18:13 PM WORKSHEET PROFIT OR LOSS FROM BUS
| CONSULTING | 7,530.00 | 0.00 |
|------------|----------|------|
| | 7,530.00 | 0.00 |
XSANTILLAN - 10/05/16 11:18AM WORKSHEET ITEMIZED DEDUCTIONS
| 0.00
0.00 | 7,330.00
10.00 |
|--------------|-------------------|
| 0.00 | 7,340.00 |
LANNELLO - 04/10/17 02:26PM INTERVIEW FORM A-2
| FROM HUD | 0.00 | 17,524.00 |
|--------------|-----------|-----------|
| TIDEWOOD | 7,132.00 | 15,468.00 |
| MANCHESTER | 12,631.00 | 0.00 |
| ANGARA TRUST | 7,133.00 | 0.00 |
| | 26,896.00 | 32,992.00 |
LANNELLO - 04/10/17 01:34PM INTERVIEW FORM M-3
| 0.00 | 9,138.00 |
|------|----------|
| 0.00 | 483.00 |
| 0.00 | 9,621.00 |
| | |
LANNELLO - 04/10/17 01:45PM INTERVIEW FORM M-2
| \$5,500 X 12 | 0.00 | 66,000.00 |
|--------------|------|-----------|
| | 0.00 | 66,000.00 |
| | | |
LANNELLO - 09/05/18 11:15 AM WORKSHEET PARTNERSHIP PASSTHROUGH
| | | List |
|--------------------|--------------------|--------------|
| | 5,732.00 | 0.00 |
| LINE 5
LINE 11F | 673.00
5,059.00 | 0.00
0.00 |
| LANNELLO - 04/13/18 15:44 PM WORKSHEET STATE ESTIMATED TAX PAY | | | | | |
|----------------------------------------------------------------|--|--|-----------------------|--------------|--|
| GM
SB | | | 12,773.00
3,021.00 | 0.00
0.00 | |
| | | | 15,794.00 | 0.00 | |
| | | | | | | WHERLIHY - 10/04/18 14:33 PM WORKSHEET PARTNERSHIP PASSTHROUGH |
|--|--|--|--|--|--|----------------------------------------------------------------|
|--|--|--|--|--|--|----------------------------------------------------------------|
| | | INT EXP TO US OBS | 48,770.00
-7,622.00 | 0.00
0.00 |
|--|--|-------------------|------------------------|--------------|
| | | | 41,148.00 | 0.00 |
| | | | | |
List
#### 2017 Return Summary
SCOTT G. BORGERSON & GHISLAINE MAXWELL
| | FEDERAL | MASSACHUSETTS |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|
| ADJUSTED GROSS INCOME
ITEMIZED OR STANDARD DEDUCTION
EXEMPTIONS
TAXABLE INCOME
TAX
ALTERNATIVE MINIMUM TAX
SELF-EMPLOYMENT TAX
NET INVESTMENT INCOME TAX
INCOME TAX WITHHELD
ESTIMATED TAX PAID
EXTENSION PAYMENT(S)
UNDERPAYMENT PENALTY
AMOUNT OVERPAID
AMOUNT DUE
AMOUNT OF REFUND CREDITED TO NEXT YEAR
ADDITIONAL INFORMATION:
FEDERAL TAX BRACKET
AVERAGE TAX RATE - 8.78%
MARGINAL RATE OF ORDINARY INCOME - 10%
MARGINAL RATE OF LT CAPITAL GAIN - 15% | 484,192.
-301,121.
0.
183,071.
16,076.
53,235.
22,914.
7,813.
0.
-81,857.
-60,000.
81.
41,819.
0.
41,738. | 656,774.
0.
-9,800.
646,974.
39,583.
0.
-22,294.
-15,000.
140.
2,429.
0. |
| | | |
776310 C".01-17
#### 2017 Return Summary
SCOTT G. BORGERSON & GHISLAINE MAXWELL
| | FEDERAL | MASSACHUSETTS |
|-------------------------|---------------|---------------|
| RESIDENCY | FULL YEAR | FULL YEAR |
| FILING STATUS | MARRIED-JOINT | JOINT |
| NUMBER OF DEPENDENTS | 1 | 1 |
| E-FILE REQUESTED | YES | YES |
| DUE DATE | 04/17/2018 | 04/17/2018 |
| EXTENDED DUE DATE | 10/15/2018 | 10/15/2018 |
| DIRECT DEPOSIT | N/A | NO |
| ELECTRONIC WITHDRAWAL | N/A | YES |
| DATE CALCULATED | 10/12/2018 | 10/12/2018 |
| TIME CALCULATED | 10:42:28 | 10:42:28 |
| RELEASE VERSION | 2017.04030 | 2017.04030 |
| EXPORT VERSION | 2017.04030 | 2017.04030 |
| DATE EXPORTED | 10/12/2018 | 10/12/2018 |
| TIME EXPORTED | 10:43:46 | 10:43:46 |
| DATE EXTENSION EXPORTED | 04/16/2018 | 04/16/2018 |
| TIME EXTENSION EXPORTED | 17:32:46 | 17:32:46 |
| | | |
| | | |
| TAXING AUTHORITY | RETURN STATUS | ELECTRONIC FILING STATUS | DATE EXPORTED |
|--------------------------|------------------------------------|------------------------------|--------------------------|
| FEDERAL
FEDERAL 4868 | QUALIFIED
PREV EXPORTEDACCEPTED | READY TO RELEASE BY CUSTOMER | 10/12/2018
04/16/2018 |
| FORM 114 GHISLAI20170001 | QUALIFIED | | 10/12/2018 |
| MASSACHUSETTS | QUALIFIED | READY TO RELEASE BY CUSTOMER | 10/12/2018 |
| MASSACHUSETTS EXTENSION | PREV EXPORTEDACCEPTED | | 04/16/2018 |
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778131 04.01.17
SCOTT G. BORGERSON & GHISLAINE MAXWELL C/O DGC, 150 PRESIDENTIAL WAY APT. NO. 510 WOBURN, MA 01801
DEAR SCOTT & GHISLAINE:
ENCLOSED ARE YOUR 2017 INCOME TAX RETURNS, AS FOLLOWS...
2017 U.S. INDIVIDUAL INCOME TAX RETURN
2017 FEDERAL REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS
2017 MASSACHUSETTS INDIVIDUAL INCOME TAX RETURN
FORM(S) 114, REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS, WILL BE ELECTRONICALLY FILED WITH THE FINCEN.
WE PREPARED THE RETURNS FROM INFORMATION YOU FURNISHED US WITHOUT VERIFICATION. UPON EXAMINATION OF THE RETURNS BY TAXING AUTHORITIES, REQUESTS MAY BE MADE FOR UNDERLYING DATA. WE THEREFORE RECOMMEND THAT YOU PRESERVE ALL RECORDS WHICH YOU MAY BE CALLED UPON TO PRODUCE IN CONNECTION WITH SUCH POSSIBLE EXAMINATIONS.
VERY TRULY YOURS,
LAURA K. BAROOSHIAN
#### 2017 TAX RETURN FILING INSTRUCTIONS
U.S. INDIVIDUAL INCOME TAX RETURN
#### FOR THE YEAR ENDING
DECEMBER 31, 2017
#### PREPARED FOR:
SCOTT G. BORGERSON & GHISLAINE MAXWELL C/O DGC, 150 PRESIDENTIAL WAY APT. NO. 510 WOBURN, MA 01801
#### PREPARED BY:
DICICCO, GULMAN & COMPANY, LLP 150 PRESIDENTIAL WAY, SUITE 510 WOBURN, MA 01801
#### AMOUNT OF TAX:
| TOTAL TAX | 100,038 |
|------------------------------|---------------|
| LESS: PAYMENTS AND CREDITS | \$
141.857 |
| PLUS: INTEREST AND PENALTIES | \$
81 |
| OVERPAYMENT | \$
41,738 |
#### OVERPAYMENT:
| CREDITED TO YOUR ESTIMATED TAX | \$
41,738 |
|--------------------------------|--------------|
| REFUNDED TO YOU | \$
0 |
#### MAKE CHECK PAYABLE TO:
NOT APPLICABLE
#### MAIL TAX RETURN AND CHECK (IF APPLICABLE) TO:
THIS RETURN HAS BEEN PREPARED FOR ELECTRONIC FILING AND THE PRACTITIONER PIN PROGRAM HAS BEEN ELECTED. PLEASE SIGN AND RETURN FORM 8879 TO OUR OFFICE. WE WILL THEN TRANSMIT YOUR RETURN ELECTRONICALLY TO THE IRS.
#### RETURN MUST BE MAILED ON OR BEFORE:
RETURN FEDERAL FORM 8879 TO US BY OCTOBER 15, 2018.
#### SPECIAL INSTRUCTIONS:
IN ORDER FOR US TO ELECTRONICALLY FILE THE ABOVE RETURNS WE MUST HAVE WRITTEN AUTHORIZATION FROM YOU. WE ARE ENCLOSING A U.S. FORM 8879 AND MA FORM M-8453, WHICH YOU MUST SIGN TO AUTHORIZE THE E-FILING OF YOUR TAX RETURNS. EACH AUTHORIZATION FORM SHOULD BE SIGNED AND RETURNED TO OUR OFFICE AS SOON AS POSSIBLE BY POSTAL SERVICE, E-MAIL, OR FAX.
THE STATUS OF YOUR 2018 INDIVIDUAL ESTIMATED TAXES FOR THE FOURTH QUARTER WILL BE DETERMINED AT A LATER DATE.
#### 2017 TAX RETURN FILING INSTRUCTIONS
REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS
#### PREPARED FOR:
SCOTT G. BORGERSON & GHISLAINE MAXWELL C/O DGC, 150 PRESIDENTIAL WAY APT. NO. 510 WOBURN, MA 01801
#### PREPARED BY:
DICICCO, GULMAN & COMPANY, LLP 150 PRESIDENTIAL WAY, SUITE 510 WOBURN, MA 01801
#### FORM MUST BE FILED ON OR BEFORE:
RETURN FORM(S) 114A TO US ON OR BEFORE OCTOBER 15, 2018.
#### SPECIAL INSTRUCTIONS:
THE SPOUSE'S FORM 114 HAS BEEN PREPARED FOR ELECTRONIC FILING. PLEASE SIGN, DATE, AND RETURN FORM 114A TO OUR OFFICE. WE WILL THEN TRANSMIT THE SPOUSE'S FORM TO THE FINCEN.
## Tentative Credit for Prior Year Minimum Tax
| Name(s) | Social security number | |
|--------------------------------------------------------------------------------------------------------------------------|------------------------|----------|
| SCOTT G. BORGERSON & GHISLAINE MAXWELL | | |
| Part!
Net Minimum Tax on Exclusion Items | | |
| 1 Combine lines 1, 6 and 10 of your 2017 Form 6251 | 1 | 177 959. |
| 2 Enter adjustments and preferences treated as exclusion items | 2 | 283 769. |
| 3 Minimum tax credit net operating loss deduction | 3 | |
| 4 Combew lines 1, 2, and 3. If more than zero OR you filed Form 2555 for 2017, go to line 5. If zero or less | | |
| AND you did not file Form 2555 for 2017. enter 0 here and on line 15 and go to Part II. | 4 | 461 728. |
| 5 Enter \$84,500 if maMed filing jointly or qualifying widow(er) for 2017; \$54,300 if single or head of household for | | |
| 2017; or \$42,250 if married filing separately for 2017 | 5 | 84 500. |
| 8 Enter \$180,900 if maMed filing jointly or qualifying widow(er) for 2017; \$120,700 if single or head of household | | |
| for 2017; or \$80,450 if married filing separately for 2017 | 6 | 160,900. |
| 7 Subtract line 6 from line 4. If zero or less. enter -0- here and on line 8 and go to line 9 | 7 | 300,828. |
| 8 Multiply line 7 by 25% (.25) | 8 | 75,207. |
| 9 Subtract line 8 from line 5. If zero or less, enter 4} | 9 | 9,293. |
| | | |
| 10 Subtract line 9 from line 4. If zero or less, enter 41 here and on line 15 and go to Part II | 10 | 452 435. |
| 11 • If you filed Form 2555 for 2017, enter the amount from line 6 of the Foreign Earned Income Tax Worksheet. | | |
| • If for 2017 you reported capital gain distributions directly on Form 1040, line 13; you reported qualified | | |
| dividends on Form 1040. line 9b; or had a gain on both lines 15 and 16 of Schedule D (Form 1040), complete | | |
| Part III and enter the amount from line 55 here. | | |
| • All others: If line 10 is \$187,800 or less (\$93,900 or less if married filing separately for 2017), multiply line 10 | | |
| by 28% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract \$3,758 (\$1,878 if married filing separately | | |
| for 2017) from the result | 11 | 69 852. |
| 12 Minimum tax foreign tax credit on exclusion items | 12 | 541. |
| 13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 | 13 | 69 311. |
| 14 Enter the amount from your 2017 Form 8251, line 34 | 14 | 16 076. |
| | | |
| 15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less. enter A• | 15 | 53 235. |
| Part II Tentative Minimum Tax Credit | | |
| | | |
| 16 Enter the amount from your 2017 Form 8251, line 35 | 18 | 53 235. |
| 17 Enter the amount from line 15 above | 17 | 53 235. |
| 18 Subtract line 17 from line 16. If less than zero, enter as a negative amount | 18 | 0. |
| 19 2017 minimum tax credit carryforward. Enter the amount from your 2017 Form 8801, line 26 | 19 | 4. |
| 20 Enter the 2017 unallowed qualified electric vehicle credit | 20 | |
| 21 Tentative minimum tax credit for 2018. Combine lines 18, 19, and 20 | 21 | 4. |
| Lines 22 through 28 do not apply. | | |
| | SCOTT G. BORGERSON & GHISLAINE MAXWELL | | Page 2 |
|----------|--------------------------------------------------------------------------------------------------------------------------|----|----------|
| | Part Ill I
Tax Computation Using Maximum Capital Gains Rates | | |
| 27 | Enter the amount from line 10. If you filed Form 2555 or 2555.EZ for 2017. enter | | |
| | the amount from line 3 of the worksheet in the instructions | 27 | 452,435. |
| 28 | Enter the amount from line 6 of your 2017 Qualified Dividends and Capital | | |
| | Gain Tax Worksheet, or the amount from line 13 of your 2017 Schedule D Tax | | |
| | Worksheet | 28 | 330,869. |
| | If you figured your 2017 tax using the 2017 Qualified Dividends and | | |
| | Capital Gain Tax Worksheet, skip line 29 and enter the amount from | | |
| | line 28 on line 30. Otherwise, go to line 29. | | |
| 29 | Enter the amount from line 19 of your 2017 Schedule D form 1040) | 29 | |
| 30 | Add lines 28 and 29, and enter the smaller of that result or the amount | | |
| | from line 10 of your 2017 Schedule D Tax Worksheet | 30 | 330,869. |
| 31 | Enter the smaller of line 27 or line 30 | 31 | 330,869. |
| 32 | Subtract line 31 from line 27 | 32 | 121,566. |
| 33 | If line 32 Is \$187,800 or less (\$93,900 or less if married filing separately for 2017). multiply line | | |
| | 32 by 26% (.26). Otherwise. multiply line 32 by 28% (.28) and subtract 53,756 (\$1,878 if married | | |
| | ►
filing separately for 2017) from the result. | 33 | 31,607. |
| 34 | Enter: | | |
| | • \$75.900 if married filing jointly or qualifying widow(er) for 2017, | | |
| | • \$37.950 if single or married filing separately for 2017, or | | |
| | • \$50.800 if head of household for 2017. | 34 | 75,900. |
| 35 | Enter the amount from line 7 of your 2017 Qualified Dividends and Capital | | |
| | Gain Tax Worksheet, or the amount from line 14 of your 2017 Schedule D Tax | | |
| | Worksheet, whichever applies. If you did not complete either worksheet, enter | | |
| | the amount from 2017 Form 1040, line 43; but not less than 0. | 35 | |
| 36 | Subtract line 35 from line 34. If zero or less, enter 0. | 36 | 75,900. |
| 37 | Enter the smaller of line 27 or line 28 | 37 | 330,869. |
| 38 | Enter the smaller of line 36 or line 37 | 38 | 75,900. |
| 39
40 | Subtract line 38 from line 37 | 39 | 254,969. |
| | Enter. | | |
| | • \$418,400 if single | | |
| | • \$235,350 if married filing separately
• \$470,700 if married filing jointly or qualifying widow(er) | | |
| | • \$444,550 if head of household | 40 | 470,700. |
| 41 | Enter the amount from line 36 | 41 | 75,900. |
| 42 | Enter the amount from line 7 of your 2017 Qualified Dividends and Capital | | |
| | Gain Tax Worksheet or the amount from line 19 of the Schedule D Tax | | |
| | Worksheet, whichever applies (as figured for the regular tax). If you did not | | |
| | complete either worksheet for the regular tax, enter the amount from 2017 | | |
| | Form 1040, line 43; but not less than | 42 | |
| 43 | Add lines 41 and 42 | 43 | 75,900. |
| 44 | Subtract line 43 from line 40, but not less than .0. | 44 | 394,800. |
| 45 | Enter the smaller of line 39 or line 44 | 45 | 254,969. |
| 46 | ►
Multiply line 45 by 15%(.15) | 46 | 38,245. |
| 47 | Add lines 38 and 45 | 47 | 330,869. |
| | If lines 47 and 28 are the same, skip lines 48 through 62 and go to line 63 Othenvlse, go to line 48. | | |
| 48 | Subtract line 47 from line 37 | 48 | |
| 49 | ►
Multiply line 48 by 20% (.20) | 49 | |
| | If line 29 Is zero or blank, skip lines 60 through 52 and go to line 53. Otherwise, go to Ilne 60. | | |
| 50 | Add lines 32. 47. and 48 | 50 | |
| 51 | Subtract line 50 from line 27 | 51 | |
| 52 | ►
Multiply line 51 by 25% (.25) | 52 | |
| 53 | Add lines 33, 46. 49, and 52 | 53 | 69,852. |
| 54 | If line 27 is \$187,800 or less (\$93,900 or less if married filing separately for 2017), multiply line 27 by 26% (.26). | | |
| | Otherwise, multiply line 27 by 28% (.28) and subtract \$3,756 (\$1,878 if married filing separately for 2017) | | |
| | from the result. | 54 | 122,926. |
| 55 | Enter the smaller of line 53 or line 64 here and on line 11. If you filed Form 2555 or 2ggris7 to 2017, do not | | |
| | enter this amount on line 11. Instead. enter it on line 4 of the worksheet. | 55 | 69,852. |
#### Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership
(Keep for your records.)
| CARGOMETRICS TECHNOLOGIES LLC
Name of Entity: | ON: 90 0907396 | |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------|---------|
| | | |
| 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. | | |
| Enter -0- if this is your first tax year | 1. | 42,075. |
| | | |
| Increases: | | |
| | | |
| 2. Money and your adjusted basis in property contributed to the partnership less | | |
| the associated liabilities (but not less than zero) | 2. | |
| | | |
| 3. Your increased share of or assumption of partnership liabilities (Subtract your share of | | |
| liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities | | |
| shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership | | |
| liabilities you assumed during the tax year) (but not less than zero) | 3. | |
| | | |
| 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by | | |
| any amount included in interest income with respect to the credit to holders of clean renewable | | |
| energy bonds | 4. | 9 . |
| | | |
| 5. My gain recognized this year on contributions of property. Do not include gain from | | |
| transfer of liabilities | 5. | |
| | | |
| 6. Your share of the excess of the deductions for depletion (other than oil and gas | | |
| depletion) over the basis of the property subject to depletion | 8. | |
| | | |
| Decreases: | | |
| | | |
| 7. Withdrawals and distributions of money and the adjusted basis of property distributed | | |
| to you from the partnership. Do not include the amount of property distributions | | |
| included in the partner's income (taxable income) | 7. | |
| | | |
| Caution: A distribution may be taxable if the amount exceeds your adjusted basis of | | |
| your partnership interest immediately before the distribution. | | |
| | | |
| 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities | | |
| because they were assumed by the partnership. (Subtract your share of liabilities shown in
item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 | | |
| Schedule K-1 and add the amount of your individual liabilities that the partnership assumed | | |
| during the tax year (but not less than zero)) | | |
| | | |
| 9. Your share of the partnership's nondeductible expenses that are not capital | | |
| expenditures | 9. | 12. |
| | | |
| 10. Your share of the partnership's losses and deductions (including capital losses). | | |
| However, include your share of the partnership's section 179 expense deduction for | | |
| this year even if you cannot deduct all of it because of limitations | 10. | 21,896. |
| | | |
| 11. The amount of your deduction for depletion of any partnership oil and gas property, | | |
| not to exceed your allocable share of the adjusted basis of that property | 11. | |
| | | |
| 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 | | |
| and subtract Ines 7 through 11 from the total. If zero or less, enter -0-.) | 12. | 20,176. |
| Caution: The deduction for your share of the partnership's losses and deductions is | | |
| limited to your adjusted basis in your partnership interest. If you entered zero on line 12 | | |
| and the amount figured for line 12 was less than zero, a portion of your share of the
partnership losses and deductions may not be deductible. | | |
| | | |
719061 Q441-17
(Keep for your records.)
| ALPHAKEYB MILLENNIUM FUND. L.L.C.
Name ofEntitc | at 27-5238213 | |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|----------|
| | | |
| 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. | | |
| Enter .0- if this is your first tax year | 1. | 670,206. |
| | | |
| Increases: | | |
| | | |
| 2. Money and your adjusted basis in property contributed to the partnership less | | |
| the associated liabilities (but not less than zero) | 2. | |
| | | |
| 3. Your increased share of or assumption of partnership liabilities (Subtract your share of | | |
| liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities | | |
| shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership | | |
| liabilities you assumed during the tax year) (but not less than zero) | 3. | |
| | | |
| 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by | | |
| any amount included in interest income with respect to the credit to holders of clean renewable | | |
| energy bonds | 4. | 135,947. |
| | | |
| 5. My gain recognized this year on contributions of property. Do not include gain from | | |
| transfer of liabilities | 5. | |
| | | |
| 6. Your share of the excess of the deductions for depletion (other than oil and gas | | |
| depletion) over the basis of the property subject to depletion | 6. | |
| | | |
| Decreases: | | |
| | | |
| 7. Withdrawals and distributions of money and the adjusted basis of property distributed | | |
| to you from the partnership. Do not include the amount of property distributions | | |
| included in the partner's income (taxable income) | 7. | |
| | | |
| Caution: A distribution may be taxable if the amount exceeds your adjusted basis of | | |
| your partnership interest immediately before the distribution. | | |
| | | |
| 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities | | |
| because they were assumed by the partnership. (Subtract your share of liabilities shown in | | |
| item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016
Schedule K-1 and add the amount of your individual liabilities that the partnership assumed | | |
| during the tax year (but not less than zero)) | & | |
| | | |
| 9. Your share of the partnership's nondeductible expenses that are not capital | | |
| expenditures | 9. | 25. |
| | | |
| 10. Your share of the partnership's losses and deductions (including capital losses). | | |
| However, include your share of the partnership's section 179 expense deduction for | | |
| SEE STATEMENT 1
this year even if you cannot deduct all of it because of limitations | 10. | 92,880. |
| | | |
| 11. The amount of your deduction for depletion of any partnership oil and gas property. | | |
| not to exceed your allocable share of the adjusted basis of that property | 11. | |
| | | |
| 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 | | |
| and subtract Ines 7 through 11 from the total. If zero or less, enter .0-.) | 12. | 713,248. |
| Caution: The deduction for your share of the partnership's losses and deductions is | | |
| limited to your adjusted basis in your partnership interest. If you entered zero on line 12 | | |
| and the amount figured for line 12 was less than zero, a portion of your share of the | | |
| partnership losses and deductions may not be deductible. | | |
719061 Q441-17
#### Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership
(Keep for your records.)
| CARGOMETRI CS COMPASS FUND LP
Name of Entity: | LI\ | 37 1791864 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----|------------|
| | | |
| 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. | | |
| Enter -0- if this is your first tax year | 1. | 1,006,719. |
| | | |
| | | |
| Increases: | | |
| | | |
| 2. Money and your adjusted basis in property contributed to the partnership less | | |
| the associated liabilities (but not less than zero) | 2. | |
| | | |
| 3. Your increased share of or assumption of partnership liabilities (Subtract your share of | | |
| | | |
| liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities | | |
| shown in Item K of your 2017 Schedule K.1 and add the amount of any partnership | | |
| liabilities you assumed during the tax year) (but not less than zero) | 3. | |
| | | |
| 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by | | |
| any amount included in interest income with respect to the credit to holders of clean renewable | | |
| | | |
| energy bonds | 4. | 11,113. |
| | | |
| 5. My gain recognized this year on contributions of property. Do not include gain from | | |
| transfer of liabilities | 5. | |
| | | |
| 6. Your share of the excess of the deductions for depletion (other than oil and gas | | |
| | | |
| depletion) over the basis of the property subject to depletion | 6. | |
| | | |
| Decreases: | | |
| | | |
| 7. Withdrawals and distributions of money and the adjusted basis of property distributed | | |
| to you from the partnership. Do not include the amount of property distributions | | |
| | | |
| included in the partner's income (taxable income) | 7. | |
| | | |
| Caution: A distribution may be taxable if the amount exceeds your adjusted basis of | | |
| your partnership interest immediately before the distribution. | | |
| | | |
| 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities | | |
| because they were assumed by the partnership. (Subtract your share of liabilities shown in | | |
| item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 | | |
| Schedule K-1 and add the amount of your individual liabilities that the partnership assumed | | |
| during the tax year (but not less than zero)) | | |
| | | |
| 9. Your share of the partnership's nondeductible expenses that are not capital | | |
| expenditures | 9. | |
| | | |
| 10. Your share of the partnership's losses and deductions (including capital losses). | | |
| | | |
| However, include your share of the partnership's section 179 expense deduction for | | |
| this year even if you cannot deduct all of it because of limitations | 10. | 22,442. |
| | | |
| 11. The amount of your deduction for depletion of any partnership oil and gas property. | | |
| not to exceed your allocable share of the adjusted basis of that property | 11. | |
| | | |
| | | |
| 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 | | |
| and subtract Ines 7 through 11 from the total. If zero or less, enter 8-) | 12. | 995,390. |
| | | |
| Caution: The deduction for your share of the partnership's losses and deductions is
limited to your adjusted basis in your partnership interest. If you entered zero on line 12 | | |
| and the amount figured for line 12 was less than zero, a portion of your share of the | | |
| partnership losses and deductions may not be deductible. | | |
719061 0441-17
#### ALTERNATIVE MINIMUM TAX Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership
(Keep for your records.)
| CARGOMETRICS TECHNOLOGIES LLC
Name of Entity: | ON: 90 0907396 | |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------|---------|
| | | |
| 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. | | |
| Enter -0- if this is your first tax year | 1. | 42,075. |
| | | |
| Increases: | | |
| | | |
| 2. Money and your adjusted basis in property contributed to the partnership less | | |
| the associated liabilities (but not less than zero) | 2. | 0 . |
| | | |
| 3. Your increased share of or assumption of partnership liabilities (Subtract your share of | | |
| liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities | | |
| shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership | | |
| liabilities you assumed during the tax year) (but not less than zero) | 3. | |
| | | |
| 4, Your share of the partnership's income or gain (Including tax-exempt income) reduced by | | |
| any amount included in interest income with respect to the credit to holders of clean renewable | | |
| energy bonds | 4. | 9. |
| | | |
| 5. My gain recognized this year on contributions of property. Do not include gain from | | |
| transfer of liabilities | 5. | 0 . |
| | | |
| 6. Your share of the excess of the deductions for depletion (other than oil and gas | | |
| depletion) over the basis of the property subject to depletion | 8. | |
| | | |
| Decreases: | | |
| | | |
| 7. Withdrawals and distributions of money and the adjusted basis of property distributed | | |
| to you from the partnership. Do not include the amount of property distributions | | |
| included in the partner's income (taxable income) | 7. | |
| | | |
| Caution: A distribution may be taxable if the amount exceeds your adjusted basis of | | |
| your partnership interest immediately before the distribution. | | |
| | | |
| 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities | | |
| because they were assumed by the partnership. (Subtract your share of liabilities shown in
item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 | | |
| Schedule K-1 and add the amount of your individual liabilities that the partnership assumed | | |
| during the tax year (but not less than zero)) | | |
| | | |
| 9, Your share of the partnership's nondeductible expenses that are not capital | | |
| expenditures | 9. | 12. |
| | | |
| 10. Your share of the partnership's losses and deductions (including capital losses). | | |
| However, include your share of the partnership's section 179 expense deduction for | | |
| this year even if you cannot deduct all of it because of limitations | 10. | 21,896. |
| | | |
| it The amount of your deduction for depletion of any partnership oil and gas property, | | |
| not to exceed your allocable share of the adjusted basis of that property | 11. | |
| | | |
| 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 | | |
| and subtract Ines 7 through 11 from the total. If zero or less, enter .0•.) | 12. | 20,176. |
| Caution: The deduction for your share of the partnership's losses and deductions is | | |
| limited to your adjusted basis in your partnership interest. If you entered zero on line 12 | | |
| and the amount figured for line 12 was less than zero, a portion of your share of the | | |
| partnership losses and deductions may not be deductible. | | |
719061 Q441-17
#### ALTERNATIVE MINIMUM TAX Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership
(Keep for your records.)
| 1. Your adjusted basis at the end of the prior year. Do not enter less than zero.
670,208.
Enter -0- if this is your first tax year
1.
Increases:
2. Money and your adjusted basis in property contributed to the partnership less
the associated liabilities (but not less than zero)
2.
0 .
3. Your increased share of or assumption of partnership liabilities (Subtract your share of
liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities
shown in Item K of your 2017 Schedule K•1 and add the amount of any partnership
,
liabilities you assumed during the tax year) (but not less than zero)
3.
4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by
any amount included in interest income with respect to the credit to holders of clean renewable
135,947.
energy bonds
4.
5. My gain recognized this year on contributions of property. Do not include gain from
transfer of liabilities
0
5.
6. Your share of the excess of the deductions for depletion (other than oil and gas
depletion) over the basis of the property subject to depletion
6.
Decreases:
7. Withdrawals and distributions of money and the adjusted basis of property distributed
to you from the partnership. Do not include the amount of property distributions
included in the partner's income (taxable income)
7.
Caution: A distribution may be taxable if the amount exceeds your adjusted basis of
your partnership interest immediately before the distribution.
8. Your decreased share of partnership liabilities and any decrease in your individual liabilities
because they were assumed by the partnership. (Subtract your share of liabilities shown in
item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016
Schedule K-1 and add the amount of your individual liabilities that the partnership assumed
&
during the tax year (but not less than zero))
9. Your share of the partnership's nondeductible expenses that are not capital
25.
expenditures
9.
10. Your share of the partnership's losses and deductions (including capital losses).
However, include your share of the partnership's section 179 expense deduction for
SEE STATEMENT 2
92,881.
this year even if you cannot deduct all of it because of limitations
10. | at
ALPHAKEYS MILLENNIUM FUND. L.L.C.
Name ofEntitc | 27-5238213 |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------|------------|
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| ft
The amount of your deduction for depletion of any partnership oil and gas property. | | |
| | | |
| not to exceed your allocable share of the adjusted basis of that property
11. | | |
| | | |
| 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 | | |
| and subtract Ines 7 through 11 from the total. If zero or less, enter .0-.)
12. | | 713,249. |
| | | |
| | | |
| | | |
| Caution: The deduction for your share of the partnership's losses and deductions is | | |
| limited to your adjusted basis in your partnership interest. If you entered zero on line 12
and the amount figured for line 12 was less than zero, a portion of your share of the
partnership losses and deductions may not be deductible. | | |
719061 Q441-17
#### ALTERNATIVE MINIMUM TAX Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership
(Keep for your records.)
| | CARGOMETRICS COMPASS FUND LP
Name of Entity: | LI\ | | 37 1791864 |
|----|----------------------------------------------------------------------------------------------------|-----|-----|------------|
| | | | | |
| | 1. Your adjusted basis at the end of the prior year. Do not enter less than zero. | | | |
| | Enter -0- if this is your first tax year | | 1. | 1,006,719. |
| | | | | |
| | | | | |
| | Increases: | | | |
| | | | | |
| | 2. Money and your adjusted basis in property contributed to the partnership less | | | |
| | the associated liabilities (but not less than zero) | | 2. | 0. |
| | | | | |
| | 3. Your increased share of or assumption of partnership liabilities (Subtract your share of | | | |
| | | | | |
| | liabilities shown in Item K of your 2016 Schedule K-1 from your share of liabilities | | | |
| | shown in Item K of your 2017 Schedule K.1 and add the amount of any partnership | | | |
| | liabilities you assumed during the tax year) (but not less than zero) | | 3. | |
| | | | | |
| | 4. Your share of the partnership's income or gain (Including tax-exempt income) reduced by | | | |
| | any amount included in interest Income with respect to the credit to holders of clean renewable | | | |
| | | | | |
| | energy bonds | | 4. | 11,113. |
| | | | | |
| | 5. My gain recognized this year on contributions of property. Do not include gain from | | | |
| | transfer of liabilities | | 5. | 0 |
| | | | | |
| | 6. Your share of the excess of the deductions for depletion (other than oil and gas | | | |
| | | | | |
| | depletion) over the basis of the property subject to depletion | | 6. | |
| | | | | |
| | Decreases: | | | |
| | | | | |
| | 7. Withdrawals and distributions of money and the adjusted basis of property distributed | | | |
| | to you from the partnership. Do not include the amount of property distributions | | | |
| | included in the partner's income (taxable income) | | 7. | |
| | | | | |
| | | | | |
| | Caution: A distribution may be taxable if the amount exceeds your adjusted basis of | | | |
| | your partnership interest immediately before the distribution. | | | |
| | | | | |
| | 8. Your decreased share of partnership liabilities and any decrease in your individual liabilities | | | |
| | because they were assumed by the partnership. (Subtract your share of liabilities shown in | | | |
| | item K of your 2017 Schedule K-1 from your share of liabilities shown in item K of your 2016 | | | |
| | Schedule K-1 and add the amount of your individual liabilities that the partnership assumed | | | |
| | during the tax year (but not less than zero)) | | | |
| | | | | |
| | 9. Your share of the partnership's nondeductible expenses that are not capital | | | |
| | expenditures | | 9. | |
| | | | | |
| | 10. Your share of the partnership's losses and deductions (including capital losses). | | | |
| | | | | |
| | However, include your share of the partnership's section 179 expense deduction for | | | |
| | this year even if you cannot deduct all of it because of limitations | | 10. | 22,442. |
| | | | | |
| ft | The amount of your deduction for depletion of any partnership oil and gas property. | | | |
| | not to exceed your allocable share of the adjusted basis of that property | | 11. | |
| | | | | |
| | 12. Your adjusted basis in the partnership at end of this tax year. (Add lines 1 through 6 | | | |
| | | | | |
| | and subtract Ines 7 through 11 from the total. If zero or less, enter -0-.) | | 12. | 995,390. |
| | Caution: The deduction for your share of the partnership's losses and deductions is | | | |
| | limited to your adjusted basis in your partnership interest. If you entered zero on line 12 | | | |
| | and the amount figured for line 12 was less than zero, a portion of your share of the | | | |
| | partnership losses and deductions may not be deductible. | | | |
719061 0441-17
| PARTNERSHIP BASIS WKST | DECREASES IN BASIS | STATEMENT 1 |
|--------------------------------------|--------------------|-------------|
| ALPHAKEYS MILLENNIUM FUND, L.L.C. | | |
| DESCRIPTION | AMOUNT | |
| FTC | | 673. |
| INCLUDED IN BASIS WORKSHEET, LINE 10 | | 673. |
| AMT PARTNERSHIP
BASIS WORKSHEET | DECREASES IN BASIS | STATEMENT 2 |
|--------------------------------------|--------------------|-------------|
| ALPHAKEYS MILLENNIUM FUND, L.L.C. | | |
| DESCRIPTION | | AMOUNT |
| FTC | | 673. |
| INCLUDED IN BASIS WORKSHEET, LINE 10 | | 673. |
STATEMENT(S) 1, 2
# FINANCIAL CRIMES
## ENFORCEMENT NETWORK BSA E-Filing - Report of Foreign Bank and Financial Accounts (FBAR)
FinCEN Form 114
GHISLAI20170001
Filing Name GHISLAINE MAXWELL
Submission Type NEW
PIN NOT REQUIRED
Check here if this report Is submitted by an authorized third party, and complete the 3rd party preparer section on page one of the report. The E-tile system will auto complete item 46.
NOTE: The FBAR must be received by the Department of the Treasury on or before April 17, 2018. An automatic extension to October 15.2018 is available.
This report filed late for the following reason (Check only one):
- a. Q Forgot to file b. Q Dld not know that I had to file c. Q Thought account balance was below reporting threshold d. Q Did not know that my account qualified as foreign e. Q Account statement not received in time f. Q Account statement lost (Replacement requested) g. Q Late receiving missing required account information h. Q Unable to obtain joint spouse signature in time Unable to access BSA E.filing system z. Q Other (please provide explanation below)
FinCEN Form 114
#### REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS
Do NOT filo with your Federal Tax Return
I This report is for calendar year ended 12/31 2017
| | | | | | | | | | | | | | | Amended | | |
|--------------------|---------------------------------------------------------------------|---------------------------------------------------|-------------------------------------------------------------------------------------------------------------|--------------|-----------------------------------------------------|------------------------|-------------------------------|--------------------|--|----------------------------------------------------------------------|-----------|--------------|---------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----|------------|
| Part I | | | Filer information | | | | | GHISLAI20170001 | | | | | | | | |
| | 2 Type of filer | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | |
| | a 1=1 Individual | | b O | Partnershp c | | Corporation | d O | Consolidated e 0 | | | | | Fiduciary or other • Enter type | | | |
| | | | 3 U.S. Taxpayer Identification Number | | 3a TIN type | | | | | 4 Foreign identification (Complete only if item 3 is not applicable) | | | | 5 Individual's date of birth | | |
| | | | | | | SSN/ITIN a Type: Q | | Passport Q | | Foreign TIN 0 | | | Other | MWDD/YYYY | | |
| | | | If filer hag no U S Identification | | ON | | | | | | | | | | | |
| | | number complete | item 4 | | | b Number | | | | c Country of Issue | | | | | | |
| | 6 Last name or organization name
8 Middle initial
?First name | | | | | | | | | | 8a Suffix | | | | | |
| | MAXWELL, | | | | | | | | | GHISLAINE | | | | | | |
| | | | 9 Mailing address (number. street, and apt. or suite no.) | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | |
| | C/O DGC | | 150 PRESIDENTIAL WAY APT. NO. 510 | | | | | | | | | | | | | |
| 10 City | | | | | | 11 State | | 12 ZIP/Postal Code | | 13 Country | | | | | | |
| | WOBURN | | | | | MA | | 01801 | | USA | | | | | | |
| | | | 14 a) Does the filer have a financial interest in 25 or more financial accounts? | | | | | | | | | | | | | |
| | Yes Q | | Enter number of accounts | | | | | | | | | | | Do not complete Past II or Part III, but maintain records of the information. | | |
| | No W | | | | | | | | | | | | | | | |
| | | | b) Does the filer have signature authority over but no financial interest in 25 or more financial accounts? | | | | | | | | | | | | | |
| | Yes Q | | Enter number of accounts | | | | | | | | | | | Comp. Part IV, items 34 through 43 for each person on whose behalf the filer has sign. authority. | | |
| Ffift- | No DC I
ITI | | Information on financial account(s) owned separately | | | | | | | | | | | | | |
| | | | 15 Maximum value of account during calendar year | | | | | | | | | | | 15a Amount 16 Type of account a0X Bank bO Securities cO Other • Enter type below | | |
| | | | | | | unknown | | | | | | | | | | |
| | | | | | 282,451. | I
I | | | | | | | | | | |
| | | | 17 Name of financial institution in which account is held | | | | | | | | | | | | | |
| | BARCLAYS | | | | | | | | | | | | | | | |
| | | | 18 Account number or other designation | | | | | | | | | | | 19 Mailing address (number, street. apt. or suite no.) of financial institution in which account is held | | |
| | | | | | | | | | | 137 BROMPTION ROAD KNIGHTSBRIDGE | | | | | | |
| 20 City | | | | | 21 State. if known | | | | | 22 Foreign postal code, if known | | | 23 Country | | | |
| | LONDON | | | | | | | | | SW3 1QF | | | | UNITED KINGDOM | | |
| | | | | | | | | | | | | | | WIFfleoF 44a Check here Ix] if this report is completed by a third pasty preparer and complete the third parry preparer section. | | |
| 44 Filer signature | | ire mpg' w I be olocVonically
sided when filed | | | 45 Filer title, if not reporting a personal account | | | | | | | | | 46 Date (MM/DD/YYYY)
This ON will autal when VW
F8AFI bebceenically Waned | | |
| | | | 47 Preparees last name | | 48 First name | | | 49 MI | | 50 CheckC if 51 TIN | | | | 51a TIN type | | 1=1 PTIN |
| Third Party | | | AROOSHIAN | | LAURA | | n
self-employed
SSWITIN | | | | | | Foreign | | | |
| Preparer | | | 52 Contact • hone no. | | | 52a Ex' 53 Firm's name | | | | | | 54 Firm' TIN | | 54a TIN type Ir | | EIN |
| Use Only | | | | | | DICICCO, GULMAN & | | | | | | | COMPA 4-3296226 | | | Foreign |
| | | | 55 Malting address (number, street, apt. or suite no.) | | | | | 56 City | | | 57 State | | 58 ZIP/Postal Code | | | 59 Country |
| | | | 150 PRESIDENTIAL WAY, SUITE | | | | | WOBURN | | | MA | | 01801 | | US | |
| | Part II I
Continued - Information on Financial Account(s) Owned Separately
FORM 114 | | | | | | | | | |
|---------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|---------|------------------------------------------------------------------------------------------------------------|--|--------------------------------------------|----------------|------------|------------------------------|----------------------------|--|
| | Complete a Separate Block for Each Account Owned Separately | | | | | | | | | |
| | | | | | | | | | | |
| 8 Last Name or Organization Name
3-4 Check appropriate Identification Number | | | | | | | | | | |
| | 1 Filing for calendar | | | | | | | | | |
| | You
In | | Taxpayer Identification Number | | | | | | | |
| | 2017
I | | Foreign Identification Number | | | | | | | |
| | | | Enter identification number here: | | | | | | | |
| | | | | | | | | | | |
| | | | | | MAXWELL | | | | | |
| | 15 Maximum value of account during calendar year 16a N000011.111(00^11 | 0 | | | 8 Type of account | a ICI Bank b 0 | | Securities c | I Other - Enter type below | |
| | 17 Name of Financial Institution in which account is h Id
CATER ALLEN PRIVATE BANK | | | | | | | | | |
| | 18 Account number or other designation | | 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held | | | | | | | |
| | | | 9 NELSON STREET | | | | | | | |
| | 20 City | | 21 State, if known | | 22 ZIP/Postal Code, if known | | | 23 Country | | |
| | BRADFORD
15 Maximum value of account during calendar year na amount wow, | | | | BD1 5AN
6 Type of account | Bank b In | | ITED KINGDOM | I Other - Enter type below | |
| | 2,671,835. | | | | a 0 | | | VisSlecurities c F | | |
| | 17 Name of Financial Institution in which account is h Id
BARCLAYS | | | | | | | | | |
| | 18 Account number or other designation | | 16 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held
137 | | BROMPTION ROAD KNIGHTSBRIDGE | | | | | |
| | 20 City
LONDON | | 21 State, if known | | 22 ZIP/Postal Code, if known
\$W3 1OF | | | 23 Country
UNITED KINGDOM | | |
| | 15 Maximum value of account during calendar year isa Amount U*nown 16 Type of account | | | | a 0 | Bank b | | Securities c lXI | Other - Enter type below | |
| | | 50,778. | 0 | | PENSION | | | | | |
| | 17 Name of Financial Institution in which account is h Id
WEALTH AT WORK LIMITED | | | | | | | | | |
| | 18 Account number or other designation | | 16 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held | | | | | | | |
| | | | TEMPLE SQUARE,
5 | | TEMPLE STREET | | | | | |
| | 20 City | | 21 State, if known | | 22 ZIP/Postal Code, if known | | | 23 Country | | |
| | LIVERPOOL | | | | L2 5RH | | | ITED KINGDOM | | |
| | 15 Maximum value of account during calendar year isa Amount wow,
675,676. | | | | 16 Type of account
a M | Bank b li | | ThSlecurities c El | Other - Enter type below | |
| | 17 Name of Financial Institution in which account is h Id
BARCLAYS | | | | | | | | | |
| | 18 Account number or other designation | | 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held | | | | | | | |
| | | | 137 | | BROMPTION ROAD KNIGHTSBRIDGE | | | | | |
| | 20 City
LONDON | | 21 State, if known | | 22 ZIP/Postal Code, if known
SW3 1OF | | 23 Country | UNITED KINGDOM | | |
| | 15 Maximum value of account during calendar year 16a Amount Unknotn | | | | 16 Type of account
a 0 | Bank b | | Securities c | I Other - Enter type below | |
| | O
17 Name of Financial Institution in which account is held | | | | | | | | | |
| | 18 Account number or other designation
19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held | | | | | | | | | |
| | | | | | | | | | | |
| | 21 State, if known
20 City
22 ZIP/Postal Code, if known
23 Country | | | | | | | | | |
| | 15 Maximum value of account during calendar year 16a Amount Unknotn | | O | | 16 Type of account
a 0 | Bank b 0 | | Securities c in | Other - Enter type below | |
| | 17 Name of Financial Institution in which account is h Id | | | | | | | | | |
| | 18 Account number or other designation | | 18 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held | | | | | | | |
| | 20 City | | 21 State, if known | | 22 ZIP/Postal Code, if known
23 Country | | | | | |
| | | | | | | | | | | |
| Form | 8879 |
|------|--------------------------------------------------------|
| | Department of the Treasury
Internal Revenue Service |
#### IRS e-file Signature Authorization
► **Return completed Form 8879 to your ERO. (Do not send to IRS.)** ► **Go to www.irs.gov/Form8879 for the latest Information.**
**2017**
**Submission Identification Number (SID)**
| Taxpayer's name
SCOTT G. BORGERSON | | |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|--------------------------------------------------------------------|
| Spouse's name | Spouse's | number |
| GHISLAINE MAXWELL | | |
| Tax Return Information - Tax Year Ending December 31,2017 (Whole dollars only)
Part I | | |
| 1 Adjusted gross income (Form 1040. line 38: Form 1040A, line 22; Form 1040EZ, line 4: Form 1040NR. line 37) | | 484 192. |
| 2
Total tax (Form 1040. line 63; Form 1040A, tine 39; Form 1040EZ, line 12; Form 1040NR, line 61) | | 100 038. |
| 3
Federal income tax withheld from Forms W.2 and 1099 (Form 1040, line 64; Form 1040A, line 40; | | |
| Form 1040EZ, line 7; Form 1040NR, line 62a)
Refund (Form 1040. line 76a; Form 1040A, line 48a; Form 1040E2, line 13a; Form 1040•SS, Pal I, line 13a;
4 | | |
| Form 1040NR. line 73a) | 4 | 0. |
| 5
Amount you owe (Form 1040. line 78: Form 1040A. line 50: Form 1040EZ. line 14: Form 1040NR. line 75) | 5 | |
| Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
a
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying schedules and statements for the tax | | |
| the tax year. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. I consent to allow my intermediate service provider,
transmitter, or electronic return originator (ERD) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the
transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. if applicable, I authorize the U.S. Treasury and its designated
Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of
my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This authorization is to remain in full
force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent
at 1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial
institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the
payment. I further acknowledge that the personal identification number (PIN) below is my signature for my electronic income tax return and, if applicable, my Electronic
Funds Withdrawal Consent.
Taxpayer's PIN: check one box only
I authorize DICICCO, GULMAN & COMPANY LLP
to enter or generate my PIN
M
ERO firm name
as my signature on my tax year 2017 electronically filed income tax return.
I will enter my PIN as my signature on my tax year 2017 electronically filed income tax return. Check this box only if you aro entering your own
PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. | I | I
Enter five digits, but
don't enter all zeros |
| Your signature ►
Date 110. | | 10/12/2018 |
| Spouse's PIN: cheek one box only | | |
| 10 I authorize DICICCO, GULMAN & COMPANY LLP
to enter or generate my PIN
ERO firm name
as my signature on my tax year 2017 electronically filed income tax return. | | 1 11 11 11 11 1
Enter five digits, but
don't enter all zeros |
| I will enter my PIN as my signature on my tax year 2017 electronically filed income tax return. Check this box only if you are entering your own
PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. | | |
| Spouse's signature ► | | Date ► 10/12/2018 |
| Practitioner PIN Method Returns Only - continue below | | |
| Certification and Authentication - Practitioner PIN Method Only
Part III I | | |
| 4 4 114
9
0
ERO's EFIN/PIN. Enter your six.dlgit EFIN followed by your five.digit self.selected PIN.
Don't enter all zeros
I certify that the above numeric entry is my PIN. which is my signature for the tax year 2017 electronically filed income tax return for the taxpayer(s)
indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Pub. 1345,
Handbook for Authorized IRS a.firo Providers of Individual Income Tax Returns. | | |
| ERErs signature ► | | Date ► 10/12/2018 |
| ERO Must Retain This Form - See Instructions
nomoll-lew
Don't Submit This Form to the IRS Unless Requested To Do So | | |
**LHA For Paperwork Reduction Act Notice, see your tax return instructions. Form 8879 (2017)**
#### Tax Year 2017 e-file Jurat/Disclosure for Form 1040, 1040A, 1040EZ, or 1040NR using Practitioner PIN method (with or without Electronic Funds Withdrawal)
#### ERO Declaration
I declare that the information contained in this electronic tax return is the information furnished to me by the taxpayer. If the taxpayer furnished me a completed tax return. I declare that the information contained in this electronic tax return is identical to that contained in the return provided by the taxpayer. If the furnished return was signed by a paid preparer, I declare I have entered the paid preparer's identifying information in the appropriate portion of this electronic return. If I am the paid preparer, under the penalties of perjury I declare that I have examined this electronic return, and to the best of my knowledge and belief. it is true. correct, and complete. This declaration is based on all information of which I have any knowledge.
#### ERO Signature I am signing this Tax Return by entering my PIN below.
ERO's PIN 044549 (enter ERN plus 5 selbselected numerics)
#### Taxpayer Declarations Perjury Statement
Under penalties of perjury. I declare that I have examined this return and accompanying schedules and statements. and to the best of my knowledge and belief, they are true. correct and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.
#### Consent to Disclosure
I consent to allow my Intermediate Service Provider, transmitter, or Electronic Return Originator (ERO) to send my retum/form to IRS and to receive the following information from IRS: a) an acknowledgment of receipt or reason for rejection of transmission; b) the reason for any delay in processing or refund; and, c) the date of any refund.
#### I am signing this Tax Return and Electronic Funds Withdrawal Consent, if applicable, by entering my Self-Select PIN below.
Taxpayer's PIN: Date 10122018 Spouse's PIN:
| Form 1143 | | | | | | | | | | |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|---------------------------------------------------------------------|-------------------|--------------------------|------------------------------|--|--|--|--|
| Department of the Treasury | Record of Authorization to
Electronically File FBARs | | | | | | | | | |
| Financial Crimes Enforcement | | | | | | | | | | |
| Network (FinCEN) | Do not send to FinCEN. Retain this form for your records. | (See instructions below for completion) | | | | | | | | |
| May 2015 | | | | | | | | | | |
| GHISLAI20170001
The farm 114a may be digitally signed | | | | | | | | | | |
| Part I
Persons who have an obligation to file a Report of Foreign Bank and Financial Accountls)
2. Owner first name
3. Owner M.I.
1. Owner last name or entity's legal name | | | | | | | | | | |
| | | | | | | | | | | |
| 3HISLAINE
ELL | | | | | | | | | | |
| | 4. Spouse last name (if jointly filing FBAR • see instructions below) | | 5. Spouse first name | | | 6. Spouse M.I. | | | | |
| | | | | | | | | | | |
| 5 (enter number of accounts) foreign bank and financial account(s) for the
Vwe declare that I/we have provided information concerning | | | | | | | | | | |
| | filing year ending December 31, 2017 to the prepare( listed in Part II: that this information is to the best of my/our knowledge true, correct. | | | | | | | | | |
| | and complete: that Vwe authorize the preparer listed in Part II to complete and submit to the Financial Crimes Enforcement Network (FinCEN) a | | | | | | | | | |
| | Report of Foreign Bank and Financial Accounts (FBAR) based on the information that Vwe have provided: and that Vwe authorize the prepare( | | | | | | | | | |
| | listed in Part II to receive information from FinCEN. answer inquiries and resolve issues relating to this submission. Vwe acknowledge that.
notwithstanding this declaration, it is my/our legal responsibility, not that of the prepare( listed in Part II, to timely file an FBAR if required by law | | | | | | | | | |
| to do so. | | | | | | | | | | |
| | | | | | | | | | | |
| 7. Owner signature (Authorized representative if entity) | | 8. Date | 9. Owner or entity TIN | | a
10. TIN | 0
EIN | | | | |
| | | MM DD | 'MY | | b
type
c | El ri
SSN/ITIN
Foreign | | | | |
| 11. Spouse signature | | 12. Date | 13. Spouse TIN | | a 0
14. TIN | EIN | | | | |
| | | | | b 0
type | SSN/1TIN | | | | | |
| | | MM DD | YYYY | | c 0 | Foreign | | | | |
| | Part II I Individual or Entity Authorized to File FBAR on behalf of Persons who have an obligation to file. | | | | | | | | | |
| 15. Prepare, last name | | 16. Preparer first name | | 17. Preparer M.I. | | 18. Preparer PTIN | | | | |
| AROOSHIAN | | LAURA | | | IC | | | | | |
| 19. Address | | 20. City | | 21. State | | 22 ZIP/postal code | | | | |
| | 150 PRESIDENTIAL WAY, SUITE 510 | WOBURN | | MA | 01801 | | | | | |
| 23. Country | 24. Preparer's (item 15) employer's (En ty) name | | 25. Employer EIN | | 26. Preparer's signature | | | | | |
| code | | | | | | | | | | |
| US | pICICCO, GULMAN & COMPANY, L | | 04-3296226 | | | | | | | |
| | This record may be completed by the individual or entity granting such authorization (Part I) OR the individuaVentity authorized to perform such | | Instructions for completing the FBAR Signature Authorization Record | | | | | | | |
| | services. The completed record must be signed by the individual(sWentity granting the authorization (Part I) and the individuaVentity that will Me the | | | | | | | | | |
| | FBAR. The Preparer/filing entity must be registered with FinCEN BSA EFile system. (See hdp://bsaefiling.fincen.treas.gov/main.html for registration). | | | | | | | | | |
| | Read and complete the account owner statement in Part I. | | | | | | | | | |
| | To authorize a third party to file the Foreign Bank and Financial Arrnints Report (FBAR). the account owner should complete Part I, items 1 through | | | | | | | | | |
| | 3 (as required), sign and date the document in Part I. items 7/8 and complete items 9 and 10. Item 7 may be digitally signed. | | | | | | | | | |
| | Accounts Jointly Owned by Spouses (see exceptions in the FBAR instructions) | | | | | | | | | |
| | If the account owner is filing an FBAR jointly with his/her spouse, the spouse must also complete Part I. items 4 through 6. The spouse must also | | | | | | | | | |
| sign and date the report in items 11/12. (item 11 may be digitally signed) and complete items 13 and 14. A third party preparer may be one of the
spouses of the jointly owned foreign account. In this case, both spouses must complete Past I of form 114a in its entirety. The third party prepare( | | | | | | | | | | |
| | | | | | | | | | | |
| numbers). | (spouse) that will file the FBAR on behalf of both spouses will complete Part II in its entirety (do not use such terms as see above, or same as item | | | | | | | | | |
| | Complete Past II, items 15 through 18 with the prepares information. The address, items 19 through 23. is that of the prepare: or the preparer's | | | | | | | | | |
| | employer if the prepare( is an employee. Record the employer's information (if any) in items 24 and 25. If the prepare( does not have a PTIN, leave | | | | | | | | | |
| item 18 blank. The third party preparer must sign in item 26 (digital signature acceptable) of Part II indicating that the FBAR will be filed as directed | | | | | | | | | | |
| by the authorizing authority. | | | | | | | | | | |
| The person(s) listed in Part I, and the person listed in Part II as authorized to file on behalf of the person(s) listed in Part I. should retain copies
of this record of authorization and the filing itself, both for a period of 5 years. See 31 CFR 1010.430(d).
DO NOT SEND THIS RECORD TO FinCEN UNLESS REQUESTED TO DO SO. | | | | | | | | | | |
| 720011 04-01-17 | | | | | | Rev. 10.7 May 21, 2015 | | | | |
| 718711 05-1547
V DETACH HERE V | | | | | | | |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|--------------------------------------------------------------------|----------|--|--|--|--|
| Application for Automatic Extension of Time | | | | | | | |
| 4868
To File U.S. Individual Income Tax Return
Fom
MattMint Of the Freaeucy
.2017. pep
Internal Revenue SevCe (9911 For Coknder yew 2017. or other tax yew beginning | | | | | | | |
| Tang Identification | Part II I | individual Income Tax | | | | | |
| 1 vowmmoo | | 4 Estimate of total tax liability for 2017 | 141,857. | | | | |
| SCOTT G. BORGERSON | 81,857.
5 Total 2017 payments | | | | | | |
| GHISLAINE MAXWELL | | 6 Balance due. Subtract line 5 | | | | | |
| C/O DGC, 150 PRESIDENTIAL WAY APT. | from line 4 | | 60,000. | | | | |
| WOBURN, MA 01801 | | ►
7 Amount you me paying | 60,000. | | | | |
| | | 6 Check here it you are "out of the country and a U.S. | | | | | |
| al
ia
III MITI).
I sor.
v
cc
• | | citizen or resident | ► | | | | |
| | | 9 Caeca here a you Me Form IGIONR or IPICNR-EZ land cli0 not motes | | | | | |
| | | wages as an employee subject to U.8. home tax Malice:ling | El
► | | | | |
487920610 NP BORG 30 0 201712 670
| !, 1040 us.
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> This document was truncated for web display. See the linked source PDF for the complete record.