Document 1:09-cr-00581-WHP Document 603-7 Filed 03/15/13 Page 2 of 3

Case 1:09-cr-00581-WHP Document 603-7 Filed 03/15/13 Page 2 of 3 Jenkins and Gilchrist Clients Restitution Calculation Client Transaction Type Year Tax Benefit Taken per Return Tax Deficiency per RAR Interest thru 12/31/2012 per RAR Interest 12/31/2012 3/12013 Allenduff, Phillip SOS 1999 2,116,153 607,693 635,773 8,304 Augustine, William SOS 1999 5,443,789 2,220,509 2,324,546 30,356 Ballisteri, James SOS 1999 1,295,704 509,840 533,750 9,971 Ballisteri, Rosemarie SOS 1999 488,166 174,257 182,429 2,383 Basler, Wayne G SOS 1999 4,923,914 1,079,673 1,129,673 14,754 Batchilder, Abigail SOS 1999 427,884 154,580 161,829 2,114 Batchilder, Joseph H & Marcia SOS 1999 427,884 92,467 96,908 1,266 Batchilder, Joseph Henry III SOS 1999 927,082 325,231 340,484 4,446 Bernard, Stephen F. Short Sale 1998 3,961,826 804,009 842,029 10,967 Cairo, Michael SOS 1999 683,826 278,919 339,894 27,493 Cariths, Joel M. SOS 1999 5,445,579 2,010,677 2,105,183 15,095 Carruth, Herman SOS 1999 949,045 1,097,489 1,224,534 15,991 Deininger, Richard SOS 1999 5,142,787 1,169,583 1,262,764 2,126 Devettere, Dennis M. SOS 1999 742,867 155,473 162,790 30,897 Dotson, Kenneth SOS 1999 8,093,882 2,259,610 2,365,750 30,138 Eigel, C&C SOS 1998 1,500,024 1,911,747 2,001,404 8,262 Frigo, Arthur Short Sale 1998 47,490,958 604,289 632,639 275,165 Geasey, William SOS 1999 1,849,245 18,568,665 22,627,401 10,312 Georgiou, John R. SOS 1999 30,078,220 754,270 789,644 0 Goldberg, M Short Sale 1998 1,291,133 526,828 641,756 5,775 Goldstein, Robert Short Sale 1999 545,820 200,473 244,299 2,971 Gorman, Robert SOS 1999 7,326,125 2,971,595 3,110,956 40,629 Guy, Jerry SOS 1999 19,654,299 2,270,448 2,470,723 0 Hanvasek, Steven Short Sale 1998 5,148,261 1,604,156 1,701,319 44,294 Jensen, Robert & Debra Short Sale 1999 11,876,759 4,741,316 5,803,796 8,415 Kelley, Phillip & Kathy SOS 1999 1,514,982 615,486 737,240 9,628 Koenig, Thomas SOS 1999 2,475,423 704,214 2,334,392 0 Lowenberg, James A. SOS 1999 11,476,629 2,201,073 2,356,527 4,657 Martell, James SOS 1999 1,657,646 340,556 356,527 ** Total 1,251,370 4,575,317 1,050,961 359,069 2,223,506 644,077 2,354,914 530,722 1,144,433 163,943 344,030 853,028 344,024 2,132,670 1,163,963 1,240,425 164,887 2,396,880 2,027,542 640,919 22,902,812 799,556 12,185,412 647,531 247,270 3,151,880 212,400 4,529,109 1,701,319 5,846,796 652,068 746,068 2,334,392 361,184 ** DOJ-OGR-00010201