To: COMPANY NAME, DIP (ALLEGED NOMINEE)

MR/S COPORATE OFFICIAL NAME, FIDUCIARY TRUSTEE

CORPORATE ADDRESS
CORPORATE DUNS#

FROM: YOUR ESTATE

ASSIGNEE NAME

RE: REPORT AND RETURN TO PRINCIPAL/IRS FUNDS ON CREDIT REPORT/ PRESENTMENT

LETTER, PER IRS PUBLICATION 1212, PAGE 7, NOMINEE. AMOUNT: ________________.

DEAR MR/S

The funds stated on credit report/ presentment letter, Exhibit “A”, is an assumption that a signed
contract is between Corporate Name and the Estate. Therefore as Nominee(s) under “IRS
Publication 1212, pgae7, Nominee”, Exhibit “B”, the funds must be returned to the Principal
with a 1099-OID.

There has been no return to Principal and no taxable income reported to the IRS on the funds
stated above. All transactions are taxable to be reported.

The Estate is filing a 1099-A (Abandonment), Exhibit “C”, stating the Estate is the Lender/Owner
and your corporation as the Borrower. This is what is stated on the 1099-OID, the nominee
received as recipient, when funds are removed from Estate’s Trust, if your corporation was the
initial nominee/creditor.

Your Corporation has fifteen(15) days to send the 1099-OID, copy C, to the Principal (Estate). If
the tax form is not received in the correct time, the Estate’s assignee will file a complaint to the
IRS, using forms 3949A & 13909, stating your corporation is not allowing the Estate to file its
taxes properly. Also a Commercial Lien will be filed with the State of _________________,
Exhibit “D” for three(3) times the amount.

Caveat:
If there is no response, a 1099-OID will be filed by the Estate with this letter and 1099-A copies,
attached.