[Editor’s notes: This report was transcribed by Heather Shannon. The editors are grateful for her invaluable assistance.
[This document retains its original spellings throughout, with corrections made only when the meaning may otherwise be unclear. In addition, where known, we have added first or last names in brackets to those identified by a single name. It should be noted that a number of names have not been annotated. The name is either unknown, there may be more than one person with that name or – most often the case – the name is in code.]
B-4 b (120-21) are copies of B-4 b (124-25), with handwritten notations.
B-4 b (122)
Law Office Report #28
May 1, 1978
from June [Crym]
[Handwriting: “trip. Copy” “Answers Given via Radio”]
Regarding the 25 for whom no extension of time was filed in time, the following is Buddy’s advice. I realize that Evelyn’s mother does not want to do this; I am only writing it out so that it can be clearer than the limitations of the radio allow…there is some rationality to it…
People residing or traveling outof the US are granted an automatic extension til June 15. (See page 485 of your yellow Master Tax Guide, which is a rough summary of the Code.) The question is, do they have to file a request for extension or does it come automatically. Buddy first thought they had to file a request, but after checking his CCH IRS Code, suggested the following as a way out, since it offers another way of getting an extension, not automatic but still a second chance for people who have not filed the official request. For instance, for people in areas where the official IRS extension form is unavailable, or mail is slow, etc.
He says the person filing late should fill out their tax return and then attach a statement on a separate piece of paper, saying:
I qualify under Section 1.6081-2(a)(5) of the Income Tax Regulations for an extension of time for filing the tax return; I am a U.S. citizen residing out of the United States.
You can also modify that last part and say “traveling” instead of residing, whichever applies.
The advantage is that in cases where it is known that people will not be getting refunds but rather have to pay taxes and thus will pay penalties if not filed by April 15, those people who fall in this category who are out of the US can have a chance to avoid being penalized by filing their return before 6/15 and attaching the above statement. The drawback is that you would have to mail them direct, not sending them here but sending them direct to IRS. Also, you would have to send the tax payments from there, and not from here I suppose, since if the mail was directedhere first, that would defeat your claim of residing or traveling out of the US. If you decided to do it, maybe you could use travelers’ cheques… Whatever you decide, we will do; it just sounds like this is an alternative to paying a penalty on top of a tax payment.
Finally, this only is the federal; the people still have to do their State returns too. I did not ask Buddy about any similar foreign extension for State returns.
B-4 b (123)
LAW OFFICE REPORT #28
May 1, 1978
2. Regarding your doing peoples’ returns over there and sending them here, would you please have themwrite out ther own? I realize that is extra work, but as far as sending it in, it’s bad enough that they all come to the same p.o. box. At least use the same ink pen! It appears from the way returns come here that Harold and Tish [Leroy] are both in the same place, with the people; I had thought Harold was in 8R1, but since he is in 8R3, it would not seem unreasonable for people to write out themselves their returns with his or Tish’s direction.
3. We got another notice from the Mendocino County Assessor re Danny Kutulas’ “Earth Moving” business property statement unfiled; we had already written this up and been told to ignor it; does this still remain the same?
4. Regarding the Janaro business property report from for Mendocino County: Claire got a 1 month extension to file this; it was written up in Law Office Report #26, by Bonnie. The month was up today, Bonnie [Beck] told me last night, and she will file the form as Tish directed, but they will deduct from the depreciation schedule those automobiles which are obviously not on the ranch but were listed by Tish in the 1976 schedule.
5. Regarding the Ranch audit, Bonnie is agreeable to telling the audit people about Richard doing it and his being out of the country with the records; however, the hang-up is that legally she says, those records are supposed to be on the premises. She cannot find any 1977 records anyway to work with so far, and we assume that you already have them over there. Harold was supposed to have taken them with him. Is there a possobility he packed them in a trucnk and the trunk has not arrived yet?
She called tonight; what the audit people want are the actual check stubs, receipts; they do not want recap sheets. If there are check stubs and cancelled checks for 1977 there on the Ranch and she finds them she will havethem xeroxed plus the receipts and the rest of the stuff, and send it over piecmeal as people go out. I can see that we will probably ask for more time because it is already May 1 and they want to see this stuff in June. As people go out, I will packageup what she sends me and send it to you in the briefcase. She understands that Richard and Tish will do it and she doesnt have to spend time on it.
B-4 b (124)
LAW OFFICE REPORT #28
May 1, 1978
1. See attached mail we’ve received from Walt Chapman of Boswell Chapman agency in Indianapolis regarding properties in Indianapolis regarding properties in Indiana. He is saying that property insurance payments are 4399 South Shelby Street, Indianapolis (Esther’s [Esther Mueller] property); and 1415 North College, 2356 North College, 2366 North College and 2327 North Broadway. Do you want us to renew the insurance on these properties? [Handwritten notation from duplicate B-4 b (120): “I don’t know about these, except Esther’s which we do not want to renew. E. [Eugene Chaikin]”]
2. Mail for Essie Mae Towns from her attorney; see that the power of attorney she signed unnotarized will not be enough. The letter is self-explanatory. Don’t know how you will handle it but here it is. [Handwriting on duplicate B-4 b (120): “Have one of our people wittness her signature here, then go to Georgetown and have the consulate notarize the wittness signature! June has a form in S.F. if the consulate does not. E” “This has been taken care of. Tim Carter took the form to 8R1 to be notarized.”]
3. Earl Johnson’s interest in estate: We received letter from attorney probating the estate saying accountant is now working on estate tax return so they can close out the estate and make distribution of property. Closing should come soon. Letter was dated 4/27. This is just status report; nothing on your end to be done, nor on ours, til we hear further from probate attorney.
4. Marietta Davis — see attached letter and copies of court papers which she sent us this week; apparently Brian Davis took money from his paper route, when he was in her care, so she says, and the San Mateo Times has sued her for $432. She wants us to pay, and she’s also demanding back child Bob Davis owes her. [Handwritten notation from duplicate B-4 b (120): “Jan Gurvich” “We never agreed to pay the boys bills. Her deal with Bob was he would support Brian, she the others. Bob should write her this. E”]
5. Melvin Lowery — his behavior has become so erratic now that we would like very much to work on getting his probation cut down and sending him over. He works well under A.J., consistent and responds to supervision. But in other situations, he is emotionally very immature, sexually mixed up, and tonight he was seen by the 802 Fell landlord standing in the apartment window, screaming out loud, and exposing himself. He was also seen doing this by Mary Donnell and the rest of the 802 Fell tenants. We sent Rudy over to counsel with him. Leona says that she talks to him every day about his behavior, and he’ll stop while she’s looking at him but as soon as she’s turned away, he’s off again, cussing in front of seniors, and always trying to draw attention to himself. A lot like Pat Keeler gets whenshe’s not taken her insulin regularly, or like when Marie L used to act just before she went over.
[Handwritten notation from duplicate B-4 b (120): “need this? E”; several illegible notes of text]
B-4 b (125)
LAW OFFICE REPORT #28
May 3, 1978
5, continued — Melvin Lowery…
We are afraid he will get not only himself but the Temple in trouble if he sticks around here much longer. He comes up for annual probation review in June, though his probation is not over til October 1978. Leona and A.J. both want him to go over as soon as possible, and you might check with Hue [Fortson] for more background. We hadoriginelly discussed speaking with his San Francisco probation officer, showing slides, and sending in letters, trying for either a shorter probation date or placing him in our custody.
[Handwriting on duplicate B-4 b (121): “He might not do too badly here, if we can get him here without incident. But maybe medication in the meantime to settle him down.”]
B-4 b (126): Letter from Mendocino county assessor requesting property statement
B-4 b (127): Letter from Richard Janaro requesting extension for Agricultural Property Statement
B-4 b (128): Letter from Boswell-Chapman Agency to Jim Jones re: liability policy for Esther R. Mueller
B-4 b (128a): Reply to Jim Jones re: liability policy for Jim and Marceline Jones
B-4 b (129): Letter from attorney Marvin A. Burnett re: sale of home of Essie Mae Towns’s mother
B-4 b (130-1): Affidavit from Essie Mae Towns appointing Bryce D. Wisner power of attorney
B-4 b (132): Letter from Marietta Davis regarding Brian Davis and child support
B-4 b (133): Image of check made out to San Mateo Times
B-4 b (134): Notice of civil complaint against Marietta Davis
B-4 b (135-38): Lawsuit against Marietta Davis by First DOE and Second DOE
B-4 b (139-40): Settlement agreement between Robert Davis by Marietta Davis
B-4 b (141): Dissolution of marriage of Robert Davis and Marietta Davis
B-4 b (142-59): Duplicate of B-4 b (122-41)