EFTA01109187.pdf

RAIC 1375 Broadway, 15th Most Now York Now York 10015 ENDE' (fax) MALTr O. LLP spatarsoccom CERTIFIED PUBLIC ACCOUNTANTS & ADVISORS Mel iniksvItet Ors tong Wand 4 New kney December 12, 2013 Internal Revenue Service PO Box 9019 Holtsville, New York 11742-9019 RE: Leon D. Blac & R. Black --- Form 1040 — Year 2012 Dear Sir/Madam: The referenced taxpayers referred your notice dated December 2, 2013 (CP23) (copy enclosed) to me for reply. Enclosed are powers of attorney (form 2848) from both spouses authorizing me to respond. Page 3 of your CP23 notice does not include the overpayment from year 2011 that should have been credited to taxpayer's 2012 estimated tax. Taxpayers had requested their 2011 overpayment be applied to year 2012. The amount of the year 2011 overpayment that should be credited to taxpayer's account for 2012 is $10,156,318. I had confirmed this amount with IRS representative — Practitioner's Priority Service on 02/21/13. Attached are the following documents: • Schedule computing correct overpayment for year 2011 (as discussed with IRS on 02/21/13 (Practitioner Priority Line). • Year 2011 CP 24 letter with incorrect overpayment which did not include credit from 2010 • Year 2010 IRS transcript for year 2010 indicating overpayment credited to 2011 We respectfully request that taxpayers' year 2011 overpaid tax (as per above) be credited to taxpayers' year 2012 estimated tax. Very truly yours, RAICH ENDE MALTER & CO., LLP Thomas Turin, CPA be r CC: Mr. Leon D. Black Enc. An Association of PrimeGlobal Independent Accounting Firms EFTA01109187 EFTA01109188 EFTA01109189 EFTA01109190 EFTA01109191 EFTA01109192 EFTA01109193 EFTA01109194 EFTA01109195 EFTA01109196 EFTA01109197 EFTA01109198 EFTA01109199 EFTA01109200 EFTA01109201 EFTA01109202  ####### ####### # # # ## # # # # ## ## ## ### ## ### ### ## ## # # # # ## ## # ## # # # # # # # # # # # # # # # # # # # # # # ## # # 44 # # ### ### ## ## ##### ##### ##### ### ### Job : 30 Date: 12/20/2013 Time: 1:20:29 PM EFTA01109203