Document A-6043

Case 1:09-cr-00581-WHP Document 603-7 Filed 03/15/13 Page 3 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 RAR Interest 3/1/2013 - 12/31/2013 Total Interest Merchant, William SOS 1999 3,960,459 1,615,692 1,713,266 0 1,713,266 Owen, Dennis SOS 1999 8,851,863 1,770,393 1,853,421 24,205 1,877,626 Pape, Mark SOS 1999 3,711,793 1,472,861 1,541,726 0 1,541,726 Peterson Ronald A. SOS 1999 2,971,727 2,102,046 2,142,399 20,134 2,162,533 Pollitt, Hunter SOS 1999 5,445,673 1,584,257 1,679,557 538 1,680,095 Poncher, Lyle SOS 1999 3,958,180 529,086 560,595 21,935 582,530 Postonvo, Jr. Eugenio SOS 1999 10,517,045 1,604,318 4,284,575 58,580 4,343,155 Purcell, Morris Short Sale 1999 7,024,447 2,782,809 2,951,380 (471) 2,950,909 Ragsdale, C&E Short Sale 1999 517,475 188,809 200,277 (32) 200,245 Ragsdale, HV Short Sale 1999 517,475 2,798,322 2,968,290 (473) 2,967,817 Ragsdale, T&L Short Sale 1999 786,621 188,197 200,264 4,755 205,019 Ragsdale, TS IV Short Sale 1999 8,162,118 1,677,490 1,756,161 22,935 1,779,096 Schmidt, Ralph G. SOS 1999 8,162,118 1,636,216 1,712,951 22,371 1,735,322 Schuett, Jr., William G. SOS 1999 16,831,914 3,366,382 3,524,258 46,026 3,570,284 Small, Richard & Arlene SOS 2000 2,012,684 797,375 834,770 10,902 845,672 Spector, Donald SOS 1999 4,628,056 1,878,012 1,637,363 23,483 1,660,846 Stuart Thomas SOS 1999 39,573,286 1,628,595 11,566,751 151,058 11,717,809 Tate, Joseph P. SOS 1999 992,081 389,512 407,570 5,323 412,893 Vanek, Greg SOS 1999 7,675,386 3,054,180 3,197,415 41,757 3,239,172 Walsh, Carol SOS 1999 9,209,607 1,941,921 1,928,303 25,183 1,953,486 Wiggins, Glenn SOS 1999 180,876 72,467 75,866 990 76,856 Yang, Julie SOS 1999 348,930,116 110,520,308 119,951,466 1,188,760 121,140,226 Total 231,660,534 ^^ Interest on RAR was calculated through 3/16/2012 ^^ Interest on RAR was calculated through 3/22/2012 ^^ Interest on RAR was calculated through 3/23/2012 Page 2 DOJ-OGR-00010202 --- PAGE BREAK --- Case 1:09-cr-00581-WHP Document 603-7 Filed 03/15/13 Page 3 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 Total Interest Merchant, William SOS 1999 3,960,459 1,615,692 1,713,266 1,711,234 Owen, Dennis SOS 1999 8,851,863 1,770,393 1,853,421 1,877,626 Pape, Mark SOS 1999 3,711,793 1,472,861 1,541,726 1,561,453 Peterson Ronald A. SOS 1999 2,971,727 2,046,126 512,439 543,455 Pollitt, Hunter SOS 1999 5,445,673 2,170,378 2,142,399 2,170,133 Poncher, Lyle SOS 1999 1,584,257 529,086 560,595 561,133 Postonvo, Jr. Eugenio SOS 1999 3,958,180 1,604,318 1,679,557 1,701,493 Purcel, Morris SOS 1999 10,517,045 4,284,575 2,951,380 4,544,699 Ragsdale, C&E Short Sale 1999 7,024,447 2,782,080 200,277 200,245 Ragsdale, HV Short Sale 1999 517,475 188,809 200,290 (32) Ragsdale, T& Short Sale 1999 7,307,819 2,798,322 200,264 2,957,817 Ragsdale, TS IV Short Sale 1999 517,475 188,197 390,969 395,744 Schmidt, Ralph F. SOS 1999 766,621 320,848 1,756,161 1,779,092 Schuett, Jr., William G. SOS 1999 8,162,118 1,677,490 1,712,951 1,735,325 Schuett, Jr., William G. SOS 1999 8,162,118 1,636,216 3,524,258 3,570,780 Small, Richard & Arlene SOS 1999 16,831,914 3,366,382 834,770 845,675 Spector, Donald SOS 2000 2,012,684 797,375 633,363 845,671 Stuart Thomas SOS 1999 4,628,056 1,878,052 1,566,751 1,717,801 Tate, Joseph P. SOS 1999 39,573,286 11,048,595 11,566,751 11,717,801 Vanek, Greg SOS 1999 992,081 389,512 407,570 412,892 Walsh, Carol SOS 1999 7,675,386 3,054,180 3,197,415 3,229,352 Wiggins, Glenn SOS 1999 9,209,607 1,941,921 1,928,303 1,993,486 Yang, Julie SOS 1999 180,876 72,467 75,866 76,856 Total Clients - J&G 348,930,116 110,520,308 119,951,466 121,140,226 ** Interest on RAR was calculated through 3/16/2012 >> Interest on RAR was calculated through 3/22/2012 >> Interest on RAR was calculated through 3/23/2012