| Show — 1 t 1 Filing taxes minus W-2-s is doable I BY ANDREA COOM RES Knighl Ridder Nntis Semite i t ? 1 i I t 5 y i I 4 SAN FRANCISCO — Anticipating a fat refund or in need of a return for a college loan or other application? It's not too early to file your taxes even if you're still statements waiting for year-enTaxpayers assume they can't file until they receive their s bank and brokerand year-enage statements in late January But there are ways to get a jump on the process With a few exceptions "everybody should be able to file as early as they want to by just calling and asking" for the information said Roger Kahan a certified public accountant based in Stoughton Mass The IRS is already accepting returns If you have the refund deposited electronically to a bank account you'll receive it about 10 days after For a mailed check expect about a wait Filing early requires extra work For example homeowners must call their mortgage lender to get year-en- d mortgage interest e taxes figures and said Kahan paid Savings-accouholders should go to their bank branch to have their passbook updated with total interest received in d W-2- y 1 l' 1 1 4 t I I i ' : d Sunday February Ell 2004 1 IRS is looking to perform more audits t ) A Fr4-- kerini i two-wee- k WA If 11 11E Vt vz INIIMOM 070—Legal Notices 070—Legal 070—Legal Notices 070—Legal 070—Legal Notices Notices Notices Investors can call their broinformation ker to get year-ensuch as total dividends paid and interest income received and any stock buys or sells that occurred in 2003 for filing on d Schedule D "You have to report the 'sells' on Schedule D for a gain or a loss on the sale" Kahan said Still a busy broker may not be helpful in providing this information "If you deal with a regular broker they'll go look it up because they like your business Some may not have the time to do it" he said Some employers distribute early in the year but taxpayers who are still awaiting theirs can often get all the information Ithey need from their final pay stub Kahan said an onElectronic filers fill-iline version of the form and can use the last paycheck stub of the year to glean wages earned and taxes withheld accountants Still some strongly recommend against the practice because the IRS checks what you've entered against the employer's submitted W-- statement Any differences may lead the IRS to contact you When using a pay stub to file make sure you don't Include pay disbursed in 2004 and deduct pre-tacontributions to a 40100 or cafeteria plan from your gross pay Kahan said In the case of health-car- e paycheck deductions that calculation can be difficult "Some people are very confused 'My boss withholds money from me for my insurance contribution' That may not be a cafeteria plan" he W-2- s n 2 said "Most employers when they have a group plan take the employees' portion out of their pay Some give them a tax deduction through a cafeteria plan and some don't You have to find out was it part of a cafeteria plan" For those with a 401(k): Deduct the employee contributions for the year not including the employer's match from gross wages Kahan said Some experts recommend confirming the contribution amount with your employer Also you will need your employer's identification number and complete address These are available on your previous year's W-- if you work for the same employer Paper returns require the W-statement be attached However in most cases 1099 forms do not have to be attached so if you are among those who receive early you can file early Paper returns can be filed any time Some taxpayers will have to be more patient and wait for mailed forms: Taxpayers in a partnership or an S corporation "have to wait for the year-eninformation to come out" Kahan said And some accountants say all taxpayers should wait for the proper forms Abe Carnow a certified public accountant in Los Angeles said that rushing what can be a complex process Might be a problem in and of itself "The advantage of filing early is to get it out of the way and if you have a refund to have the refund get back to you as soon as possible" Carnow said 2 NOTICE OF NOTICE that on PUBLIC IS HEARING GIVEN of Feb- HEREBY the 5th day ruary 2004 at the hour of 630 pm of said day in the Council Chambers of the City of Holladay Utah the Holladay City Council will hold and conduct a Public Hearing on and pertaining to the possible vacating of a portion of property located In the area of 2770 East 4615 South in which the City may have on description of the erty is as follows: Beginning at a point North line of Spring Rood said point A prop- the Creek being North 107000 feet and Eost 262200 feet and 69'00' North feet on 53350 East NOTICE TO CONTRACTORS Granite School District Board of Education will receive sealed proposals in room 12 of the district administrative offices 340 East 3545 South Salt Lake City Utah 84115 prior to 4:0C) pm February 4 for Skyline 2004 High School and Seismic Upgrade for the Boiler and Industrial Arts The Building Contract documents may be 20 obtained January 2004 from GS85 Architects 375 West 200 South Salt lake City UT 84101 A deposit of $100 will be required for each set of Said deposit documents will be refunded provided documents ore returned in good condition within ten days following receipt of proposals from the Southwest corner of the Southeast of Section 3 Quarter Township 2 South Range 1 East Salt lake Base and A conference Meridian and running and site visit will be held thence North 69'00' East January 27 2004 at 1:30 along said North line 9200 pm beginning in room 14 feet thence South 21 00' at the district administraEast 5090 feet thence tive offices and then proSouth West 9200 ceed to the school feet thence North 21'00' West 5000 feet to the Contractors are required to information submit point of beginning in the request for The purpose of this public proposal included with the hearing is to receive public contract documents comment to consider the possible vacating of the The Board of Education located in the reserves the right to reject property area of 2770 East 4625 any and all proposals South Please take notice that the interest if any James H Day ALA that the City may claim in Director School Facilities the subject property may 8202AZY1 be released and vacated NOTICE TO CONTRACTORS this 29th December 2003 DATED OF CITY day of HOLLADAY Stephanie Carlson Acting City Recorder OF PUBLICATION: DATES 2004 2004 2004 2004 January 11 January 18 January 25 February 8202AN 6 SALT LAKE COUNTY NOTICE OF REZONING HEARING GIVEN NOTICE IS HEREBY OF a public hearing to be held in COUNCIL CHAM- BERS COUNTY GOVERN- CENTER MENT NORTH Ni 100 BUILDING 2001 Salt South State Street Lake City Utah on TUES- 2 DAY March 2004 at 400 PM o clock before the Salt Lake County Council on the following application requesting rezoning of the following described area in Salt Lake County Utah: To amend the map of Salt Lake County by reclassifying the following described to from zone as listed un21413 der Application filed by Debra Miller at 5950 South Highland Drive: property 7111 feet thence 580 49'24 W 2532 feet thence Sout 12316 feet thence N89 31 54 1 10200 feet thence South 1072 feet thence East 35172 feet to the center Drive thence 2311 feet thence N87 00 W feet thence N0°20 50 E 21433 feet to the point of begin of Highland North 12 rang COUNTY LAKE SALT COUNCIL HARMSEN STEVE Ls Chair ATTESTED: js County SWENSEN SHERRIE Clerk 8202BIB8 SALT Nan COUNTY OF REZONING HEA RING LAKE a GIVEN NOTICE IS HEREBY OF a public hearing to be in COUNCIL CHAM- BERS COUNTY GOVERN- NORTH CENTER MENT Granite School District Board of Education will receive sealed proposals in room 12 of the district administrative offices 340 East 3545 South Salt Lake 5 prior to City Utah 134 406 pm February 5 for 2004 Morningside and Elementary Seismic Upgrade The Contract documents may be 20 obtained January 2004 from HHY Architects 4525 South Wasatch Blvd A Holladay UT 84124 deposit of $100 will be required for each set of Said deposit documents will be refunded provided documents are returned in good condition within ten days following receipt of proposals 8202AZTO Granite School District Board of Education will receive sealed proposals in room 12 of the district administrative offices 340 East 3545 South Salt Lake City Utah 84115 prior to 400 pm February 12 2004 for Kearns High School site improvements The Contract documents may be 26 obtained January 2004 from Caldwell Ri- chards Sorensen Consulting Engineers 2060 East 2100 South Salt Lake City Utah 84109 A deposit of $100 will be required for each Sold deset of documents posit will be refunded provided documents are returned in good condition within ten days following receipt of proposols conference and site visit will be held February 3 2004 ot 1:00 pm beginning in Room 14 at the district administrotine offices A d J i r et There s der Application CABELLERO LOT 10 INCLUDING THE RANCHES OF ADJACENT PUBLIC ADJACENT ALL 4 tr4-- CABELLERO LOT 11 INCLUDING THE RANCHES OF ADJACENT PUBLIC ADJACENT ALL SALT I COUNTY LAKE l HARMSEN si STEVE Choir ATTESTED: iswily 202BI35 PURL ICIOAD CLAIIIMADA CC COSAII PARA MACE NAC PIRIKAIAll OUO FORMA CUALOtMIN Oita Ot eutirsDAo Classifieds s:i'- - "J 1 1 11 Books $76583 Amounts Beverly Martin Wk Units Pages 7579 Entrys 8888983 Ronald Othen Boolu 8909 103103 Lien Dates $73948 Amounts McAlister Wk Units Lads McAlister Firsts Walter Van Others Rebecca $103860 Lien Dotes 103103 Books 8909 Pages 7582 Entry 8888966 Amounts Milligan Firsts Charles Others Beata A Milligan Wk Units Lien Dates 103103 Books 8909 Pages 7586 Entry' 8888990 Amounts A Lasts $109959 Lath Milligan First: $71420 Lien Doke Charles 103103 F1rds Richard Lien Dotes Lath Moon °then Book: Beata A Milligan Wk Unit' 8909 Page 7587 Entry l 8888991 Jerr Others Sandra 103103 moon Wk Amount: Amounts Units 8909 Pages 7588 Entry s 8888992 Lash MWT Properties Othen Milton Talkington Wk Units Datet 103103 Books 8909 Paget 7598 Entry' 8889002 Amount t $76054 Lien Lien In the event 5 sessments amouni thct any Owner of a Unit pays the full condominium maintenance asgwing with respect to the lien previously filed (which amount is set forth in Exhibit A hereto) within three months of the filing for record of this Notice of Default and Election to Sell plus costs and attorneys fees incurred in enforcing the lien this Notice of Default and Election to Sell shall be canceled with respect to such Owner and Unit The payment by a particular Owner of amounts due with respect to his Unit shall in no way affect the obligation of other Owners to make payments with respect to their Units and shall not result in the cancellation of the Notice of Default and Election to Sell with respect to such Units but only with respect to those Units wherein payment in full it made of all °mounts owing the 16th day of January DATED 2004 OF 1 LAKE SALT ) the 16th day of January 2004 personally appeared before me Tom Jones who being by me duly sworn did say that he is the Assistant Treasurer of Iron Blosom Owners Association a Utah nonprofit corporation and that the within and foregoing instrument was signed in and on behalf of said corporation by authority of its Bylaws or a resolution of its Board of Directors said person duly acknowledged to me that said corporation executed the same On My Commission Expires 01 ts Candace NOTARY C PUBLIC Residing at Salt 092007 Utah Lake City (S First Robert Others Paula B Beck Wk Unit: 1031 03 Book 8909 Pagel 7449 Entry 8888853 Lash Beck Dates a a I ) $54778 Use Amount 5 2 Amounts Firth Ronald Others Mom P Braun Vik Untts looks 8909 Pages 7458 Entry s 8888862 Briggs First: Karen Wk Units 8909 Pape 7451 Entry' 8888865 854778 Amounts les °Mort FM $103850 LIN Dotes 103103 103103 Lien Dotes 852440 Amounts 5 Teresa D Schiebout Wk Unit Boolcs 8909 Poges 7463 Entry 8888867 Amount 3 $70999 Amount Amounts 103103 Date Llon Lewis °Men Colleen books 8909 Pages Firsts Collins Wk Unit 748 ) Entry 8888885 A 103103 lasts Cornins Trustee Firsts Alan Wk lin Its 103103 looks 8909 Pages 7482 Entry' 8888876 Lost Book Cresson First WiIIjan Wk Unit 1 8909 Pages 7484 Entry 8888888 Lost Czupryno Firiti Stanley Other $103860 Lien Dotes 103103 7 Arnounh $58417 Amount 103103 $52480 Ilan Dates 103103 Dote Llen J Duke Wit Units Amounts $106644 Lien Amounts $68471 Lien $70948 Lion Amounts 3 7652 Entry' 8888863 Firsts Dots 103103 Koren Books Others Pout Brook Wit (Mitt 0 8909 Paget 7501 Entry t 8888905 Amour loth Ermel Firsts Koren Boole Others Pout Brook Wit Units 2 8909 Page 7502 Entry' 8888906 Amounts $73948 Wm Amount Firth Edmund Cithon Elaine Fatheringnam Wk Unit 321010 Amount: $545b8 Lion Dates 103103 Baal 8909 Paget 750$ Entryt 8888908 Lash Fu lirnan Lien Date! Firsh Norris Others Virginia Fu ninon Wit Unth 103103 Boat 8909 Paget 751 Entry' 888891$ Lodi Green Firth Robert Wk Untts Books 8909 Poges 7522 Entry' 8888926 Amounts 5109969 lasts Grobstein Firth Michael Wit Units Books 8909 Poges 7523 Entry 8888927 Culver Pint' Jeanne Wk Untts 8909 Pages 7524 Entry 8888928 Amounts 6 Amounts $48247 $524$0 Amount' Lien Dotes 5103860 1 Heath Firsts George ()than Jane Heath Wk Unit 7 103103 kooks 8909 Paget 7531 Entry 8888935 Heintz Lien Lien Dotes 1 Dotes Trustee First Helen Wk Units tookt 8909 Pages 7534 Entry' 8888938 Amountl $53513 Uon Dotes Firth Jeffrey Wit We Pages 7540 &drys 8888944 toss Hunter Mrs Hichoel Wit tin It took 8909 Pogo 7543 Entry 8888947 6 0 $48247 Un Datiti 1031103 Amounts $53513 Lasts $103860 9 Amount 0 $52460 know $68471 Lien Wm Dates Dote Lien Dates Firsts Noreen Wk Units 8909 Pages 7609 Entry' 8889013 Lasts Books Perry Firsts locklyn Wk Units 8909 Pages 7618 Entry: 8889022 $520-3- Lien Dates 1 Amounts $55223 Lien Dater 103103 Amounts $51082 Lien Dotes 7 Lash Pringe Firsts Karen Others Alex P Pringle Wk Units Lien Dates 103103 Books 8909 Pages 7621 Entry s 8889025 1031 Amounts 5 Vim Dotes 103103 boob 868471 Jordon Firsts Robert Ott len Jean E Jordon Wit Urge 17123 Amour& Døtet 103103 Soot 8909 Rom 7551 Entry' 8888958 $78683 Koller Firsts more Wk Ur" 02405 8888960 lopierre First! mark Wk lintts looks 8909 Pops 7584 Entry 8888968 Amounts $70378 Usn Dons $69332 Lion Dates $48247 Amount $55621 Lien Dates 103103 looks Lasts Snook Amounts $53613 Lien Dates 103103 Books Firsts Wk Unit Ann 8 Lath Splering Lien Firth Richard Othen Judith Spiering Wit Unit: Date: 103103 Book' 8909 POOSI 7649 Entry' 8889044 Lash The Hut Ion ()then Spencer Laurance Wk Units Dater 103103 Ilookr 8909 Pager 7642 Entry 8889046 Amounts 5 Lash Todd First' Dean Other' Catherine M Todd Wk Limits 1 Lien Date' 103103 gook 8909 Pages 7643 Entry' 8889047 Travel Ltd Corp Wit Unit 8909 POCIth 7644 Entry t 8889048 Lost i books Amount $114184 lost: Travelcorp °then co Advantage Travel Wk Unitt Datik 103103 1100itt 8909 POOM 7646 Entry' 8889050 3 Lath Trove kora °theft cto Advantage Travel Wk Untfi 1 Book& 8909 Panel 7647 Entry 8889051 Last: Trove 'cora Other 103103 Books co Advantage Travel Wk Untti 8909 Pagel 7648 Entry l 8889052 9 Trove Icarg ()then dlo Advantage Travel Wk Unlit 103103 Books 8909 Pages 7649 Entry s 8889053 Lasts Wet 103103 co Books Advantage Travel Wk 8909 Pages 7651 Amounti Trove Icon OThers 103103 Books $77319 Amount 851407 Llen Amounts $83837 Lien Amounh co Advantage Travel Wk Untts 8909 Pages 7653 Entry s 8889057 tad Weinberg First Hyman Wk Ur 111 8909 Pagel 7459 &drys 8889063 $81320 $71420 UM Amount: $52460 Lien Dotes Rick Others Jon M Wonzer Wk Unit took: 8909 Pager 7657 Entry 8889061 Amounts $71420 4 Arnatinh 17-8- 1 Amount: Amounts Loh Wonzer Firm )03103 $52460 Wm Amount' $76054 8889055 bash Van Zeben Firth William Rand Wk Untt 103103 Books 8909 Pages 7655 Entry 8889059 8103860 Amounti 5 Lott : Trovelcorp °then co Advantage Travel Wk Unit: Lion Doto: 103103 took: 8909 Paget 7652 Entry: 8889056 Lofts $109969 Wet 103103 00: Entry Lien Amouttl $54568 Lion Lash Trove !cora Others co Advantage Travel Wk tinft knot 103103 look 8909 P01)01 7650 Entry 8889054 bast Trove !carp Other' $62837 8 Amount' Lien Witt Trove icorp °Merl do Advantage Travel Wk Unitt Lien Octet 103103 nooks 8909 Paget 7645 Entryt 8889049 Amount: Lien $52460 Uen Dater 103103 Last Weisel Mrsh Frederick William Merl Robin lyee Weisel Wk Uniti 451016 $114184 Lien Datel 103103 Books 8909 Pager 7661 Entry! 8889065 las Ziter First Fred 103103 103103 Mounts $73948 Uor Dates Wk Unit! 7 8909 Pagel 7668 entryl 8889072 820213810 Amounts $49300 Lion Dein 103103 Soaks itop nnaNCIAL MOLTS Egon lows corw saws swesov) govillou) Evieloal am 'Nano Monk OA arm fmotokaon And amottotro $em 16so ono miarN tomotervoras Owwirld AWN Cap Ste 0 toreadte 4 fine :48rztrik littkRWEIS tits otik 141111 NH' r e(1 Amour& Amountt Amoonti Amounts 9 7 Lath Snook First Ann Wk Unit 8909 Pagel 7638 Entry 8889042 Imot Ai Robert Others Jean E Jordan Wk tinItt looks 8909 Pogo 7553 Entry 8888957 Amounts tmwvb" Book Firth Robert Other Jean E Jordan Wk Unit Lion Date 1031 03 took 8909 Page 7552 Entry 8888956 Entrys Lash Smith First W Lamont Others Loftin & Gale Wk Units Lien Dates 103103 Book 8909 Page 7637 Entry 8889041 03 $51407 Amounts Lath Shmoolder Firsts Steven Othen Sondra Shmookler Wk Units $54778 Lien Dates 103103 By° la 8909 Pages 7633 Entry' 8889037 103103 103103 103103 03103 Amounts Payne Firsts Stephen Wk Units 8909 Pages 7613 Entry s 888901 7 103103 Doti Lion Jordan Paps 7556 $52460 'AANle Amounts Amount 3 Junnikis Pr Alsit Wk Unth look' 8909 Paggs 755 5 Entry 8888959 Lott 852460 LW Lien Ngl Lost' Lim Amounts 565732 nib Amounts Books 03103 Amounts Loth Hesetton ilrst Darryl Wk Unit! 7537 Entry 8888941 kaki 8909 Lash Higgins Books 8909 Dates Dotes Trustee Pints Helen Wit Units 8909 Pages 7533 Etry s 8888937 bolt 103103 Lien tarp 03103 Loth Heath Firsts George Others Jane Heath Wk Units 20-- 1 028 knounts $49300 LIM Datel 103103 Books 8909 Poem 7530 Entry' 8888934 Lost) $556-2- Olsen Trustee Firsts Noreen Wk Units Books 8909 Pages 7608 Entry 888901 2 Books Amounts Lath Fotherinaham Heintz Amounts Lasts Book Fenner Firsts Willard Others Elisabeth I Feltner Wk Untt 477319 Lien Dote 103103 looks 8909 Paton 7503 Entry 8888907 Lofts Lien Milton Tolkington Wk Unit: 8909 Pages 7599 8889003 103103 Doter Lasts Dow $73948 Merl Dotes Dates Prole! Lash Amounts 103103 lasts MWT Properties Lien Lash Lasts Books $79214 tlen awe Ermet Firsts Karen Others Paul brook Wit Units 2 103103 Books 8909 Pages 7500 Entry 8888904 103103 Amounts Dates $48247 Amounts 8 Lasts Dates 103103 Amount Catherine Czupryne Wk Unit Books 8909 Popes 7487 Entry 8888891 Lasts Duke Firsts Ken Others Sharon Dates books 8909 Pages Dotes Properties Others Milton Talkington Wk Unit! lloola 8909 Pages 7600 Intrys 8889004 Dotes Win 03103 Castel low First Richard Other Charles A Caste How Wk Unit $103860 ion Dates 103103 Book 8909 Page 7471 Entry 8888875 Lasts Collins Uor Dotes 3 Lien $53837 CO Caste llow First Charles Wit Lk 8909 Pages 7470 Entry 8888874 Last kooks $5351 Amounts 9 First: Donald Others Thelma B Briggs Wk Units 103103 Books 8909 Fogel 7462 Wry 8888866 Brown MWT Lost $83837 103103 Lost $70999 8909 Pages 7639 Entry' 8889043 Robert Others Paulo 8 Beck VA 1MM 44-7- 1 103103 Books 8909 Poem 7450 Entry' 8888854 Lash Books Amounts Last' Shmookler First Steven Others Sandra Shmookler Wk Units $73948 Lien Date 103103 BOOki 8909 Page 7634 Entry 8889038 Shugart EXHIBIT "A"JANUARY 16 2003 IRON BLOSAM OWNEVOCIATION NOTICE Of Lost: Braun Uen Dotes Properties ()then Milton Tolkington Wk Unt BOOks 8909 Pages 7591 &still 8889995 lath Perry Firth Jacklyn Wk Unit: Books 8909 Pager 7617 Entry r 8889021 :ss COUNTY OF $53513 Amounts 103103 Lasts Books UTAH Karen Mouilsen Wk Units Pages 7589 Entry s 8888993 Ralph ()then Books 8909 Lasts MW1 Dotes 103103 Jones Assistant Treasurer STATE Mitt 103103 lash Olsen Trustee Jones Tom s By Lost Mouritsen Lien Dotes Books 103103 IRON BLOSAM OWNERS ASSOCIATION Utah nonprofit corporation A 8909 -- 1031 03 Lien Lash Clerk Dates $71420 Lion Dotes SWENSEN Lien Amounts $104184 in classified adverting! SHERRIE $65732 Loth MWT Properties Others Milton Talkinoton Wk Dotes 103103 Books 8909 Pages 7598 Entry: 8889000 Last 1 Amounts Lien Lodi Jordon -- Books $79214 Lott Itso int'l Corp Wit 11n1t1 8909 Paget 7547 &ft18888951 COUNCIL 103103 Amounts Loth Itso Intl Corp Wk Unit 1 8909 POiles 7546 Entry 8888950 (2) Dates Stephanie Wk Units 7576 Entry' 8888980 103103 Lasts Martin Firsts Lien Dotes Lien Wit Un Itt Loth MWT Properties Others Milton Talkington s 8888999 Dotes 103103 Books 8909 Pages Lash NOTICE TO SITEWORK CONTRACTORS Lasts Lussenden Trustee Firsts Books 8909 Posses 6 $73948 4 Pursuant to the provisions of Section 0 and Title 57 Chapter 1 of the Utah Code Annotatedj 953) as amended the Association hereby elects to sell or cause the interests of the Owners in and to the aforesaid Units to be sold in accordance with the provisions of law applicable Jo the exercise of powers of sale in deeds of trust in order to satisfy the Association s lien for unpaid condominium assessments costs and accrued interest thereon 0 kash Caste llow Firsts illOar0 Othen Charles A Caste llow Wk Visits k76054 Lion Dotes 103103 Books 8909 Pagel 7469 Writ 6888873 H Day AIA Director School Facilities Lopez Firsts Paul Wk Units 8909 Pagel 7573 Entry' 8888977 Amounts $114184 As Board of Education reserves the right to reject all proposals and any The Notices of December 31 2003 condominium assessments and intsrehst thereon remain The Owner has unpaid and post due with respect to all Units set forth in Exhibit A foiled or refused to pay said condominium assessments as and when due and Is in default with respect thereto 3 Lash Briggs Uen Dotes Contractors ore required to consubmit information BUILDING 2001 tained in the request for N1100 Salt proposal included with the State Street South Utah an TUES- - contract documents Lake City 2 DAY 2004 at March 400 PM o clock before The Board of Education reserves the right to reject the Salt Lake County Conncil on the fallowing appliany and all proposals cation requesting of the following described James H Day AIA area in Salt Lake County Director School Facilities Utah: 8202B7OB zone as listed un2I 342 filed by Roland & Bonnie Behr and Ronald & Wendy Clifford at 1710 & 1726 Eost Siesta Drive: Ccrty Contractors are required to submit information in the request for proposal included with the contract documents W-2- s : 2 One or more Notices of Lien pertaining to sold Owners and Units for unpaid condominium assessments costs and accrued interest hove been recorded by the AssociaState of Utah The Units tion in the office of the County Recorder of Salt Lake and the amounts of said liens ore set forth in Exhibit "A which is attached hereto and herein Incorporated by this reference Lasts Beck Firsts Dotes 84115 5 Lasts 1 of Utah ode Annotated (1953) as Pursuant to the provisions of Section amended Iron Blosom Owners Associotion (the Association ) has and claims a lien for unpoid condominium assessments costs accrued interest thereon gnd other charges with respect to the interests of those persons identified ip Exhibit "A which is attoched hereto ond incorporated herein by this reference (thq pwneL(s)") in and to the Time Period Condominiums identified in the some Exhibit A ( Units ) all of which ore Units in the IRON BLOSAM LODGE CONDOMINIUM PROJECT as established and described in the Declaration and Record of Survey Map pertaining thereto both of which were recorded in the office of the County Recorder of Salt lake County State of Utah as Entry Nos 2758100 and 2758098 respectively in Book 4019 at Page 318 and in Book 75-1of Plots of Page 174 conference and site visit will be held January 29 2004 at 1:00 pm beginning in room 14 at Granite School District 340 East 3545 Office South Salt Lake City UT A held To amend the map of Salt Lake County by reclassifying the following described property from 1 - 43 to lasts tee First Christie Wk Units 8909 Pages 7570 Entry 8888974 GIVEN: IS HEREBY 070—Legal Notices SELL 16 2004 JANUARY NOTICE I AND ELECTION DEFAULT Tom Beginning at a paint South 89265 feet and West 24437 feet from the East James quarter corner of Section 2 South 16 Township East Salt Lake Range Base and Meridian 0 and W thence N87-0running 40727 feet thence South thence feet 5202 Nom OF 07o—Legal 070—Legal Notices real-estat- 2003 Joyce Rosenberg writes about small business for The Associated Press 0 y11w—: w1gonextrwifrVS it the tax agency and they can also trigger a full audit Business owners who file a Schedule C should also be careful about their personal returns Raising questions from the IRS on for example Schedule A or B can lead agents to start looking into the business part of your return Corporations have their own particular red flags For example Kravitz said the IRS is on the lookout for shareholdersemployees of what are called S corporations who might take excessively large dividend payments that in reality should be taken as salary In an S corporation profits are passed along to shareholders as personal income to them unlike more traditional C corporations the business itself does not have earnings The problem with an excessive dividend payment is that it enables a business to avoid paying payroll taxes for Social Security and Medicare — on the money since the corporation considers it a dividend But the IRS will call it salary and the company faces penalties and a possible audit "If they the IRS see an automobile as being claimed 100 percent for busiit's probness and it's a Mercedes ably not a delivery truck" Lamanna said "That's a red flag" On the other hand if your business is a limousine service you can justify deducting the full amount Another common red flag comes when someone tries to take a home office deduction for part of a bedroom that's used for a PC It's not that you can't deduct expenses for a home office but it has to clearly be an office Perhaps a good rule of thumb in avoiding audits is to use commonsense in deciding what to deduct and not try to get away with something It's a good idea to get the advice of a tax professional especially if you think you might be heading into a danger zone Yet another red flag comes from not listing income from a Form 1099 on a Schedule C Many independent contractors receive 1099s from the people or businesses they work for and Kravitz said the IRS is making a priority of matching the copies of 1099s it receives with the income reported on returns Discrepancies lead to an inquiry from based in New York announced by the Small businesses hoping to avoid auArestructuring Service dits should start by not making themthat more small businesses see audits of their inselves vulnerable Accountants say that come tax returns means not putting anything into a reThe IRS said it would be adding 2200 turn that could raise what they call red new positions to its enflags something out of kwM OF forcement or audit oper- the ordinary or that's un4 ations in 2005 having explained or excessive consolidated or cut back The excessives tend to in other divisions The come in the form of de- t -- "ducted expenses for enter- agency noted that be- ti tween 1996 and 2002 its tainment home offices ! 1 14 enforcement personnel and car usage NI: 1441 declined by more than a What is excessive? That 4 -- quarter depends on a variety of factors what kind of busiAccountants said they ness you are in what kind expect more audits of teoe'''' small companies and of expenses you have taken 11 their owners And alin past years the amount be the of staff won't your revenue etc though Frank Lamanna a CPA augmented until next JOYCE RO SENBERG with Ison & Decosimo a year agents can still look SMALL TALK back at prior-yea- r re-Memphis Tenn accountturns ing firm said problems "The feeling out there is that they tend to crop up with car usage because have lost money over the years and many small business owners use a vehicle for both work and personal activithey're trying to regroup" said Theodore Kravitz a certified public accounties Some try to take too big a deduction tant with ERE LLPP an accounting firm based on their business usage ' 1 5 BUSECESS The Salt Lake Tribune --- ---- in classified advertising! OSSU 110C1S looks Pk i 1' I L&4AAA 103103 0 2372000 I - - - - |
