4/30/2017 GmailNewTaxForm

PETERCOULTER<transparentcourts@gmail.com>

NewTaxForm
2messages

Malkowich,BrettCAOLITLitigation&ClaimsCivil Wed,Apr26,2017at
<Brett.Malkowich@denvergov.org> 8:38AM
To:PETERCOULTER<transparentcourts@gmail.com>

Peter,

Iapologize,buttheControllersofficehasadvisedmethatMr.Cortavineedstocomplete
theattachedforeignbusinessformsincethepaymentwillgooutinhisbusinessname.
CanyoupleasehaveMr.Cortavicompletethisformandreturnittome?Thankyou,

BrettA.Malkowich|ClaimsAdjusterII
CityAttorneysOffice|CityandCountyofDenver
p:(720)9133296|Brett.Malkowich@denvergov.org

ThisemailtransmissionfromtheCityandCountyofDenver,andanydocuments,files,orpreviousemailmessagesattachedtoit,
areintendedsolelyfortheindividual(s)towhomitwasaddressedandmaycontaininformationthatisconfidential,legally
privileged,and/orexemptfromdisclosureunderapplicablelaw.Ifyouarenottheintendedrecipient,youareherebynotifiedthat
anyunauthorizedreview,forwarding,printing,copying,distribution,oruseofthistransmissionortheinformationitcontainsis
strictlyprohibited.Amisdirectedtransmissiondoesnotconstitutewaiverofanyapplicableprivilege.Ifyoureceivedthis
transmissioninerror,pleaseimmediatelynotifythesenderanddeletetheoriginaltransmissionanditsattachments.Thankyou.

BLANKW8BEN_E_ForeignVendorTINFormforBusinesses.pdf
293K

PETERCOULTER<transparentcourts@gmail.com> Sun,Apr30,2017at8:19AM
To:"Malkowich,BrettCAOLITLitigation&ClaimsCivil"
<Brett.Malkowich@denvergov.org>
https://mail.google.com/mail/u/1/?ui=2&ik=67508be5a9&view=pt&search=sent&th=15bbf3b61382c337&siml=15baab2d5e0cbaf2&siml=15bbf3b61382c 1/7
4/30/2017 GmailNewTaxForm

Mr.Malkowich,
IcontactedtheIRSandtheyindicatedthatLebi(orhiscompany)isnotrequiredtofill
outformW8BENforpurposesofreceivinganinsuranceclaim.Itisnotincome.Itis
compensationforhisloss.Below,pleasefindthepersonsrequiredtofilloutW8BENE
andneitherLebiorhiscompanyfitintoanyofthosecategories.

PleaseexplainindetailwhyLebineedstofilloutW8BENEwhenitdoesn'tapplytothe
situationathand.NeitherLebiorhiscompanyareexemptfrompayingtaxesonincome
intheUnitedStates,butagain,insuranceclaimsarenotconsideredincome.According
totheIRSformW8BENEshouldnotbeusedforinsuranceclaims.

Thishasnowbeengoingonforover6months.FirstyoublameditonMayorHancocks
officefornotforwardingtheclaimtoyouforover5weeksthenyouindicatedthatthe
completedinformationyourequestedinmakingtheclaimwasnotenoughandyou
requiredfurtherinformation,whichweprovided.ItwasoneexcuseafteranotherandifI
hadnotagreedtohelpLebi,whodoesnotspeakEnglishIamconvincedhewould
neverbecompensatedforhislossbyanemployeeofthecityofDenverdrivingacityof
Denvervehicle.Andnow,youwanthimtofilloutIRSdocumentsthatdon'tapplyand
requirea30%withholding.

Webelievethisisaseriousethicsviolationmeanttostallorcompletelynotpay
legitimateclaims.

IfyoucannotprovideaspecificsectionbelowinW8BENEthatrequiresLebiand/orhis
companytofileitwiththeCityofDenvertoreceiveaninsuranceclaimproceedswithout
withholdingoralternativelyifacheckisnotprocessedimmediatelyforLebi'sclaimwe
areleftwithnochoicebuttofileanethicsinquiryintoactionsofMayorHancockandthe
cityemployeewhohitLebibytheColoradoIndependentEthicsCommission.I
personallybelievethebehavioroftheCityofDenverisshamelessandIhavewitnessed
itbeforewithotherindividualswhohavetriedtomakeaninsuranceclaimwithMayor
HancockandfinallygaveupbecauseofthesameactionsyouaretakingherewhichI
believearedesignedsothattheCityofDenverdoesnothavetopayvalidselfinsured
claims.

Sincerely,

/s/PeterCoulter

cc:IwouldrequestthatyouimmediatelyforwardacopyofthisemailtoMayorHancock
andthecityemployeewhoranintoLebifortheirreview./pc

IRSFORMW8BENEGeneralInstructionsFordefinitionsoftermsusedthroughout
theseinstructions,seeDefinitions,later.PurposeofFormThisformis
usedbyforeignentitiestodocumenttheirstatusfor
purposesofchapter3andchapter4,aswellasforcertain
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4/30/2017 GmailNewTaxForm

otherCodeprovisionsasdescribedlaterinthese
instructions.ForeignpersonsaresubjecttoU.S.taxata30%
rate(theforeignpersonwithholdingrate)theyreceivefrom
U.S.sourcesthatconsistsof:Interest(includingcertain
originalissuediscount(OID))DividendsRentsRoyalties
PremiumsAnnuitiesCompensationfor,orinexpectation
of,servicesperformedSubstitutepaymentsinasecurities
lendingtransactionorOtherfixedordeterminableannualor
periodicalgains,profits,orincome.Thistaxisimposedon
thegrossamountpaidandisgenerallycollectedby
withholdingundersection1441or1442onthatamount.A
paymentisconsideredtohavebeenmadewhetheritismadedirectlytothebeneficial
ownerortoanotherperson,suchasanintermediary,agent,orpartnership,forthe
benefitofthebeneficialowner.Inaddition,section1446requiresapartnership
conductingatradeorbusinessintheUnitedStatestowithholdtaxonaforeignpartners
distributiveshareofthepartnershipseffectivelyconnectedtaxableincome.Generally,a
foreignpersonthatisapartnerinapartnershipthatsubmitsaFormW8forpurposesof
section1441or1442willsatisfythedocumentationrequirementsundersection1446as
well.However,insomecasesthedocumentationrequirementsofsections1441and
1442donotmatchthedocumentationrequirementsofsection1446.SeeRegulations
sections1.14461through1.14466.Further,theownerofadisregardedentity,rather
thanthedisregardedentityitself,submitstheappropriateFormW8forpurposesof
section1446.Awithholdingagentorpayeroftheincomemayrelyonaproperly
completedFormW8BENEtotreatapaymentassociatedwiththeFormW8BENEas
apaymenttoaforeignpersonwhobeneficiallyownstheamountspaid.IfApr13,2016
Cat.No.59691ZPage2of17Fileid:W8BENE/201604/A/XML/Cycle05/source9:02
13Apr2016Thetypeandruleaboveprintsonallproofsincludingdepartmental
reproductionproofs.MUSTberemovedbeforeprinting.applicable,thewithholding
agentmayrelyontheFormW8BENEtoapplyareducedrateof,orexemptionfrom,
withholding.Ifyoureceivecertaintypesofincome,youmustprovideFormW8BENE
to:ClaimthatyouarethebeneficialowneroftheincomeforwhichFormW8BENEis
beingprovidedorapartnerinapartnershipsubjecttosection1446andIfapplicable,
claimareducedrateof,orexemptionfrom,withholdingasaresidentofaforeigncountry
withwhichtheUnitedStateshasanincometaxtreatythatiseligiblefortreatybenefits.
YoumayalsouseFormW8BENEtoidentifyincomefromanotionalprincipalcontract
thatisnoteffectivelyconnectedwiththeconductofatradeorbusinessintheUnited
StatestoestablishtheexceptiontoreportingsuchincomeonForm1042S.See
Regulationssection1.14611(c)(2)(ii)(F).FormW8BENEmayalsobeusedtoclaim
exemptionfromwithholdingforportfoliointerestpursuanttosection881(c).Theportfolio
interestexemptiondoesnotapplytopaymentsofinterestforwhichtherecipientisa10
percentshareholderofthepayerortopaymentsofinterestreceivedbyacontrolled
foreigncorporationfromarelatedperson.Seesections881(c)(3)and881(c)(5).Afuture

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4/30/2017 GmailNewTaxForm

versionofthisformmayrequirethatpersonsreceivinginterestpaymentstowhichthis
formrelatesidentifyanyobligationwithrespecttowhichtheyhaveoneofthese
prohibitedrelationships.YoumayalsoberequiredtosubmitFormW8BENEtoclaim
anexceptionfromdomesticinformationreportingonForm1099andbackupwithholding
(atthebackupwithholdingrateundersection3406)forcertaintypesofincome.Such
incomeincludes:Brokerproceeds.Shortterm(183daysorless)originalissuediscount
(shorttermOID).Bankdepositinterest.Foreignsourceinterest,dividends,rents,or
royalties.ProvideFormW8BENEtothewithholdingagentorpayerbeforeincomeis
paidorcreditedtoyou.FailuretoprovideaFormW8BENEwhenrequestedmaylead
towithholdingata30%rate(foreignpersonwithholdingrate)orthebackupwithholding
rateincertaincaseswhenyoureceiveapaymenttowhichbackupwithholdingapplies.
Inadditiontotherequirementsofchapter3,chapter4requireswithholdingagentsto
identifythechapter4statusofentitiesthatarepayeesreceivingwithholdablepayments
(seetheinstructionsforPartI,line5,ofthisform,later).Awithholdingagentmay
requestthisFormW8BENEtoestablishyourchapter4statusandavoidwithholdingat
a30%rate(thechapter4rate)onsuchpayments.Withholdingonwithholdable
paymentsunderchapter4generallybeganonJuly1,2014.Chapter4alsorequires
participatingFFIsandcertainregistereddeemedcompliantFFIstodocumenttheirentity
accountholdersinordertodeterminetheirchapter4statusregardlessofwhether
withholdingappliestoanypaymentsmadetotheentities.Ifyouareanentitymaintaining
anaccountwithanFFI,theFFImayrequestthatyouprovidethisFormW8BENEin
ordertodocumentyourchapter4status.Additionalinformation.Foradditional
informationandinstructionsforthewithholdingagent,seetheInstructionsforthe
RequesterofFormsW8BEN,W8BENE,W8ECI,W8EXP,andW8IMY.WhoMust
ProvideFormW8BENEYoumustgiveFormW8BENEtothewithholdingagentor
payerifyouareaforeignentityreceivingawithholdablepaymentfromawithholding
agent,receivingapaymentsubjecttochapter3withholding,orifyouaresuchanentity
maintaininganaccountwithanFFIrequestingthisform.DonotuseFormW8BENEif
youaredescribedbelow.YouareU.S.person(includingU.S.citizens,residentaliens,
andentitiestreatedasU.S.persons,suchasacorporationorganizedunderthelawofa
state).Instead,useFormW9,RequestforTaxpayerIdentificationNumberand
Certification.Youareaforeigninsurancecompanythathasmadeanelectionunder
section953(d)tobetreatedasaU.S.person.Instead,provideawithholdingagentwith
FormW9tocertifytoyourU.S.statusevenifyouareconsideredanFFIforpurposesof
chapter4.Youareanonresidentalienindividual.Instead,useFormW8BEN,Certificate
ofForeignStatusofBeneficialOwnerforUnitedStatesTaxWithholdingandReporting
(Individuals),orForm8233,ExemptionFromWithholdingonCompensationfor
Independent(andCertainDependent)PersonalServicesofaNonresidentAlien
Individual,asapplicable.Youareadisregardedentity,branch,orflowthroughentityfor
U.S.taxpurposes.However,youmayusethisformifyouareadisregardedentityor
flowthroughentityusingthisformonlyeithersolelytodocumentyourchapter4status
(becauseyouholdanaccountwithanFFIrequestingthisform)or,ifyouarea
disregardedentityorapartnership,toclaimtreatybenefitsbecauseyouareahybrid
entityliabletotaxasaresidentfortreatypurposes.SeeSpecialInstructionsforHybrid
Entities,later.Aflowthroughentitymayalsousethisformsolelyforpurposesof
documentingitselfasaparticipatingpayeeforpurposesofsection6050W.Ifyouarea
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4/30/2017 GmailNewTaxForm

disregardedentitywithasingleownerorbranchofanFFI,thesingleowner,ifsuch
ownerisaforeignperson,shouldprovideFormW8BENorFormW8BENE(as
appropriate).Note,however,thatthesingleentityownermayberequiredtoidentifythe
branch(includingadisregardedentity)inPartIIoftheownersFormW8BENEand,in
somecases,providethelegalnameofthedisregardedentityinPartI,line3(seethe
specificinstructionsforline3,later).IfthesingleownerisaU.S.person,aFormW9
shouldbeprovided.Ifyouareapartnership,youshouldprovideaFormW8IMY.You
areactingasanintermediary(thatis,actingnotforyourownaccount,butforthe
accountofothersasanagent,nominee,orcustodian),aqualifiedintermediary
(includingaqualifiedintermediaryactingasaqualifiedderivativesdealer),oraqualified
securitieslender(QSL)withregardtoapaymentofU.S.sourcesubstitute2
InstructionsforFormW8BENE(Rev.42016)Page3of17Fileid:W8BEN
E/201604/A/XML/Cycle05/source9:0213Apr2016Thetypeandruleaboveprintson
allproofsincludingdepartmentalreproductionproofs.MUSTberemovedbeforeprinting.
dividends.Instead,provideFormW8IMY,CertificateofForeignIntermediary,Foreign
FlowThroughEntity,orCertainU.S.BranchesforUnitedStatesTaxWithholdingand
Reporting.Youarereceivingincomethatiseffectivelyconnectedwiththeconductofa
tradeorbusinessintheUnitedStates,unlessitisallocabletoyouthroughapartnership.
Instead,provideFormW8ECI,CertificateofForeignPersonsClaimThatIncomeIs
EffectivelyConnectedWiththeConductofaTradeorBusinessintheUnitedStates.If
anyoftheincomeforwhichyouhaveprovidedaFormW8BENEbecomeseffectively
connected,thisisachangeincircumstancesandtheFormW8BENEisnolongervalid.
YoumustprovideFormW8ECI.SeeChangeincircumstances,later.Youarefilingfora
foreigngovernment,internationalorganization,foreigncentralbankofissue,foreigntax
exemptorganization,foreignprivatefoundation,orgovernmentofaU.S.possession
claimingtheapplicabilityofsection115(2),501(c),892,895,or1443(b).Instead,provide
FormW8EXP,CertificateofForeignGovernmentorOtherForeignOrganizationfor
UnitedStatesTaxWithholdingandReporting,tocertifyastoyourexemptionandidentify
yourapplicablechapter4status.However,provideFormW8BENEifyouareclaiming
treatybenefits,providingthisformonlytoclaimyouareaforeignpersonexemptfrom
backupwithholding,orprovidingthisformsolelytodocumentyourchapter4status.For
example,aforeigntaxexemptorganizationundersection501(c)receivingroyalty
incomethatisnotexemptbecauseitistaxableasunrelatedbusinessincomebutis
eligibleforareducedrateofwithholdingunderaroyaltyarticleofataxtreatyshould
provideFormW8BENE.YoushoulduseFormW8ECIifyouarereceivingeffectively
connectedincome(forexample,incomefromcommercialactivitiesthatisnotexempt
underanapplicablesectionoftheCode).Youareaforeignreversehybridentity
transmittingdocumentationprovidedbyyourinterestholderstoclaimtreatybenefitson
theirbehalf.Instead,provideFormW8IMY.Aforeignreversehybridentityalsomaynot
usethisformtoattempttoclaimtreatybenefitsonitsownbehalf.SeeForeignReverse
HybridEntities,later.Youareawithholdingforeignpartnershiporawithholdingforeign
trustwithinthemeaningofsections1441and1442andtheaccompanyingregulations.
Awithholdingforeignpartnershiporawithholdingforeigntrustisaforeignpartnershipor
trustthathasenteredintoawithholdingagreementwiththeIRSunderwhichitagreesto
assumeprimarywithholdingresponsibilityforeachpartners,beneficiarys,orowners
distributiveshareofincomesubjecttowithholdingunderchapters3and4thatispaidto
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4/30/2017 GmailNewTaxForm

thepartnershiportrust.Instead,provideFormW8IMY.Youareaforeignpartnershipor
foreigngrantortrustprovidingdocumentationforpurposesofsection1446.Instead,
provideFormW8IMYandaccompanyingdocumentation.SeeRegulationssections
1.14461through1.14466.YouareaforeignbranchofaU.S.financialinstitutionthatis
anFFI(otherthanaqualifiedintermediarybranch)underanapplicableModel1IGA.For
purposesofidentifyingyourselftowithholdingagents,youmaysubmitFormW9to
certifytoyourU.S.status.GivingFormW8BENEtothewithholdingagent.Donotsend
FormW8BENEtotheIRS.Instead,giveittothepersonwhoisrequestingitfromyou.
Generally,thiswillbethepersonfromwhomyoureceivethepayment,whocreditsyour
account,orapartnershipthatallocatesincometoyou.AnFFImayalsorequestthis
formfromyoutodocumentthestatusofyouraccount.WhentoprovideFormW8BENE
tothewithholdingagent.GiveFormW8BENEtothepersonrequestingitbeforethe
paymentismadetoyou,creditedtoyouraccount,orallocated.Ifyoudonotprovidethis
form,thewithholdingagentmayhavetowithholdatthe30%rate(asapplicableunder
chapters3or4),backupwithholdingrate,ortherateapplicableundersection1446.If
youreceivemorethanonetypeofincomefromasinglewithholdingagentforwhichyou
claimdifferentbenefits,thewithholdingagentmay,atitsoption,requireyoutosubmita
FormW8BENEforeachdifferenttypeofincome.Generally,aseparateFormW8BEN
Emustbegiventoeachwithholdingagent.Note.Ifyouowntheincomewithoneor
moreotherpersons,theincomewillbetreatedbythewithholdingagentasownedbya
foreignpersonthatisabeneficialownerofapaymentonlyifFormW8BENorW8BEN
E(orotherapplicabledocument)isprovidedbyeachoftheowners.Anaccountwillbe
treatedasaU.S.accountforchapter4purposesbyanFFIrequestingthisformifanyof
theaccountholdersisaspecifiedU.S.personoraU.S.ownedforeignentity(unlessthe
accountisotherwiseexceptedfromU.S.accountstatusforchapter4purposes).
Changeincircumstances.Ifachangeincircumstancesmakesanyinformationonthe
FormW8BENEyouhavesubmittedincorrectforpurposesofeitherchapter3or
chapter4,youmustnotifythewithholdingagentorfinancialinstitutionmaintainingyour
accountwithin30daysofthechangeincircumstancesbyprovidingthedocumentation
requiredinRegulationssection1.14713(c)(6)(ii)(E)(2).SeeRegulationssections
1.14411(e)(4)(ii)(D)forthedefinitionofachangeincircumstancesforpurposesof
chapter3.SeeRegulationssection1.14713(c)(6)(ii)(E)forthedefinitionofachangein
circumstancesforpurposesofchapter4.WithrespecttoanFFIclaimingachapter4
statusunderanapplicableIGA,achangeincircumstancesincludeswhenthe
jurisdictionwheretheFFIisorganizedorresident(orthejurisdictionidentifiedinPartII
oftheform)wasincludedonthelistofjurisdictionstreatedashavingan
intergovernmentalagreementineffectandisremovedfromthatlistorwhentheFATCA
statusofthejurisdictionchanges(e.g.,fromModel2toModel1).Thelistofagreements
ismaintainedatwww.treasury.gov/resourcecenter/taxpolicy/treaties/Pages/FATCA
Archive.aspx.ExpirationofFormW8BENE.Generally,aFormW8BENEwillremain
validforpurposesofbothchapters3and4foraperiodstartingonthedatetheformis
signedandendingonthelastdayofthethirdsucceedingcalendaryear,unlessa
changeincircumstancesmakesCAUTION!InstructionsforFormW8BENE(Rev.4
2016)3Page4of17Fileid:W8BENE/201604/A/XML/Cycle05/source9:0213
Apr2016Thetypeandruleaboveprintsonallproofsincludingdepartmental
reproductionproofs.MUSTberemovedbeforeprinting.anyinformationontheform
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4/30/2017 GmailNewTaxForm

incorrect.Forexample,aFormW8BENsignedonSeptember30,2014remainsvalid
throughDecember31,2017.However,undercertainconditionsaFormW8BENEwill
remainineffectindefinitelyuntilachangeofcircumstancesoccurs.Todeterminethe
periodofvalidityforFormW8BENEforpurposesofchapter4,seeRegulationssection
1.14713(c)(6)(ii).TodeterminetheperiodofvalidityforFormW8BENEforpurposesof
[Quotedtexthidden]

DedicatedtoTransparencyandAccountabilityintheCourts

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