Loading...
HomeMy WebLinkAbout04-0615IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CH2M HILL, INC., Plaintiff CIVIL ACTION--LAW V. RICHARD L. WISE, NOTICE You have been sued in court. If you wish to defend against the claims set forth in the following pages, you must take action within twenty (20) days after this complaint and notice are served, by entering a written appearance personally or by an attorney and filing in writing with the court your defenses or objections to the claims set forth against you. You are warned that if you fail to do so the case may proceed without you and a judgment may be entered against you by the court without further notice for any money claimed in the complaint or for any other claim or relief requested by the plaintiff. You may lose money or property or other rights important to you. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER. IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE. CUMBERLAND COUNTY LAWYER REFERRAL SERVICE Cumberland County Bar Association 32 South Bedford Street Carlisle, PA 17013 717-249-3166 AVISO USTED HA SIDO DEMANDADO EN LA CORTE. Si desea defenderse de las quejas expuestas en las paginas siguientes, debe tomar accion con pronitud. Se le avisa que si no se defiende, ci caso peude proceder sin usted y decreto de divorcio o anulamiento puede ser emitido en su contra per la Corte. Una decision peude tambien ser emitida en su contra per cualquier otra queja o compensacion reclamados per el demandante. Usted puede perder dinero, o propiedades u otros derechos importantes para usted. No. 0'/- &/r 1 lb Defendant 1L0274441.1} Cuando la base para el divorcio es indignidades o rompimiento irreparable del matrimonio, usted puede solicitar consejo matrimonial. Una lista de consejeros matrimoniales esta disponible en la oficina del Prothonotary, en la Cumberland County Court of Common Pleas, One Courthouse Square, Carlisle, Pennsylvania. SI USTED NO RECLAMA PENSION ALIMENTICIA, PROPIEDAD MARITAL, HONORARIOS DE ABOGADO U OTROS GASTOS ANTES DE QUE EL DECRETO FINAL DE DIVORCIO O ANULAMIENTO SEA EMITIDO, USTED PUEDE PERDER EL DERECHO A RECLAMAR CUALQUIERA DE ELLOS. Cumberland County Bar Association 32 South Bedford Street Carlisle, PA 17013 717-249-3166 ;L0274441.11 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CH2M HILL, INC., V. RICHARD L. WISE, Plaintiff Defendant CIVIL ACTION--LAW No. 0q- 6/.S 8u 7?? COMPLAINT AND NOW COMES Plaintiff, CH2M HILL, Inc., by and through its counsel, Eckert Seamans Cherin & Mellott, LLC, to make the following complaint against Defendant Richard L. Wise, and in support thereof states as follows. Parties I . Plaintiff CH2M HILL, Inc. ("CH2M") is a corporation with its corporate headquarters located at 9191 South Jamaica Street, Englewood, Colorado 80112. 2. Defendant Richard L. Wise ("Wise") is an adult individual who, upon information and belief, is a resident of the Commonwealth of Pennsylvania. It is further believed that Wise resides at 1739 Weatherburn Drive, New Cumberland, Pennsylvania 17070. Jurisdiction 3. This Court has jurisdiction over this Complaint pursuant to 42 Pa. C.S.A. § 931. 4. Venue is proper in this Court pursuant to 42 Pa. C.S.A. §931. Factual and Procedural Background 5. CH2M is an employee-owned global project delivery company providing integrated services to public and private clients domestically and internationally in the fields of IL0276386} water, environment, energy, transportation, industrial facilities, and related infrastructure. CH2M's services include engineering, consulting, planning, project development/finance, program management, design, construction management, maintenance and operations. 6. During or in about February 2000, Wise accepted a position offered to him by CH2M to serve as an aviation engineer/project manager with CH2M's Transportation Business Group. While employed with CH2M as an aviation engineer/project manager, Wise primarily worked on projects involving various regional and international airports. 8. Wise's employment with CH2M was considered "at will" and of an indefinite duration, meaning that both Wise and CH2M were free at all times to terminate the working relationship for any reason with or without cause or notice. During or about May 2002, due to insufficient workload, Wise's employment status was changed by CH2M from a full-time, salaried position to an hourly position with an hourly rate of $40.16. The change in employment status was effective May 25, 2002. 10. On August 15, 2002, Wise sent written notice of his resignation to Kelly Fincannon, Group Leader and Senior Project Manager of CH2M. According to the letter, Wise's resignation was effective August 16, 2002 and was due to a lack of work in the Tulsa office of CH2M and a lack of forecasted work with the Tulsa Airport Authority. 11. Subsequent to his resignation and in accordance with normal business procedures, CH2M issued a final paycheck to Wise for payment of all hours worked up to and including his last day of employment with CH2M, as well as the balance of his Paid Time Off (PTO) account. 12. In processing the final paycheck, however, Wise's hourly rate was inadvertently entered as $4,017.00 per hour, as opposed to the correct rate of $40.16 per hour, which resulted L0274411.1} 2 in a gross payment of $69,316.16 (net $33,764.67), of which $67,589.28 (net $32,673.00) was an inadvertent overpayment to Wise. 13. The final paycheck, which was erroneously calculated as described above, was issued to Wise via a direct deposit of $33,764.67 (net) to his bank account on August 23, 2002. 14. If Wise's final paycheck were calculated using the correct rate of $40.16 per hour, the correct amount of the final paycheck would have been $1,191.87 net (gross $1,726.88), instead of the $33,764.67 net (gross $69,316.16) that was issued by direct deposit to Wise by CH2M. Shortly after the erroneously calculated payment of $33,764.67 net (gross $69,316.16) was issued and deposited to Wise's account, the accounting error was discovered by CH2M personnel during a normal audit of its accounts and expenditures on or about September 6, 2002. Upon discovering the error, Karel Armstrong ("Armstrong") of CH2M immediately contacted Wise to request a prompt return of the overpayment to CH2M. 15. During her initial contact with Wise regarding the overpayment, Wise informed Armstrong that his wife believed that the overpayment was a "termination bonus" from CH2M and, as a result, a portion of the money had already been spent; nonetheless, Wise assured Armstrong that he would repay all of the money owed to CH2M but that it would take several payments to do so. 16. Armstrong contacted Wise again on September 16, 2002, and Wise then informed her that he had mailed a partial repayment of the monies owed to CH2M, but Armstrong never received said payment from Wise. 17. On September 23, 2002 and September 24, 2002, Armstrong unsuccessfully attempted to follow up with Wise regarding the payment that allegedly had been mailed to CH2M on or around September 16, 2002. ;[027441 1.11 18. On September 25, 2002, Wise contacted Armstrong and again stated that he did not have all of the money in his possession, and at that point Armstrong requested that he repay to CH2M the majority of the money owed to CH2M immediately and then pay the balance of the money at a later date. 19. Wise agreed with Armstrong's aforementioned suggested course of action and again promised Armstrong that he would mail the first payment to CH2M the next day, September 26, 2002. 20. On October 1, 2002, Armstrong contacted Wise again because she still had not received any of the promised payments from Wise. During that contact, Wise informed Armstrong that he had mailed a check to CH2M on September 30, 2002, four days after he had promised to send the September 26, 2002 payment and 14 days after he first indicated that he had allegedly already mailed a payment (September 16, 2002) 21. CH2M finally received a payment from Wise the beginning of October 2002 in the amount of $15,000. Shortly after receipt of this payment, during the pay period ending October 11, 2002, CH2M issued a Notification of Pay Advice (or pay stub), dated October 18, 2002, to Wise which detailed the adjustments that had been made by CH2M to Wise's payroll records to account for receipt of the $15,000 payment. 22. In addition to the aforementioned $15,000.00 recovery, CH2M was able to retrieve $3,361.84 of the overpayment from Wise's 401k account, which was also credited to his account with CH2M. 23. On October 23, 2002, Armstrong mailed a spreadsheet to Wise, detailing payments that were made and/or recovered, as well as the balance still owed to CH2M by Wise, 1L0274411.11 4 but the package containing the spreadsheet was subsequently returned to CH2M by the postal service and marked as undeliverable. 24. Thereafter, the spreadsheet was faxed to Wise at his new place of employment on November 12, 2002, along with a written request to make the final payment on the remaining amount owed to CH2M before the end of 2002. 25. In an attempt to amicably resolve this matter, CH2M did provide Wise with an alternative option in the event that a final lump sum payment before the end of the year was not feasible, specifically requesting that if Wise could not repay the full amount by the end of 2002, he sign an agreement promising to make payments to CH2M on said amount in 2003. 26. Armstrong called Wise on November 12, 2002 to confirm that he had received the faxed spreadsheet and to follow-up on the request for final payment, but was unsuccessful in attempting to speak with him. 27. At or near the end of November 2002, June Harbath ("Harbath") of CH2M contacted Wise and questioned him about the timing of his final payment to C112M, at which point Wise informed Harbath that he had "enough obligations right now." 28. By letter dated December 23, 2002, Steven F. Biskup (`Biskup"), Corporate Counsel for CH2M, contacted Wise regarding his failure to either: 1) pay the remaining balance owed to CH2M; or 2) commit to a repayment schedule, and Biskup further advised Wise that the net balance owed to C112M was $17,673.00 and that, if payment in full of said amount was not received by CH2M by December 31, 2002, CH2M would file suit against Wise to collect the $17,673.00, as well as any attorneys' fees and costs expended during the collection efforts. A copy of Biskup's December 23, 2002 letter is attached hereto as Exhibit A. L)027441 1.11 29. On January 6, 2003, Wise sent a written response to Biskup's December 23, 2002 letter, and therein asserted that the overpayment was not his doing and that the funds in question "were directly deposited to my [Wise's] personal bank account through a legal transaction that I [Wise] had no reason to question..." Wise further stated that a portion of the overpayment had been used to "pay off debts necessary to sell our [Wise's] home." Finally, Wise stated that he has "repeatedly expressed an intent to repay any overpayment", but that for reasons unmentioned in his letter, he has been "unable to commit to a specific time frame" for such repayment. A copy of Wise's January 6, 2003 letter is attached hereto as Exhibit B. 30. On January 10, 2003, Mary Jo Jordan ("Jordan"), Human Resources Manager for the Southeast Region of CH2M, attempted to contact Wise to establish a payment arrangement that was mutually agreeable to both CH2M and Wise, but Jordan received no response from Wise to her January 10, 2003 telephone call. 31. Jordan telephoned Wise again on February 14, 2003, at which time Wise returned her call and informed her that due to his current financial situation, he could only repay CH2M at a rate of $100.00 per month. 32. In an attempt to work with Wise, Jordan agreed to accept the payment arrangement proposed by Wise, but only as a very temporary or short term approach, with the understanding that Wise would re-evaluate his financial situation in the near future and would have to agree to a more aggressive repayment plan. 33. On February 18, 2003, pursuant to his telephone conversation with Jordan, Wise sent payment to CH2M in the amount of $100.00. 34. On March 30, 2003, Wise sent a second payment of $100.00 to CH2M. (L02744n.1 ) 35. After the March 30, 2003 payment of $100.00, no further payments on the amount owed to CH2M were received from Wise. 36. On April 29, 2003, after multiple unsuccessful attempts to contact Wise, Jordan again spoke with Wise regarding a more aggressive repayment plan, as they had spoken about previously, and specifically suggested that Wise agree to repay the monies owed to CH2M in two payments, but Wise insisted that he was financially unable to agree to such a payment arrangement; as an alternative, Wise suggested that he could begin making payments of $1,000.00 per month to CH2M, which suggested payment arrangement Jordan accepted. 37. Despite the above-referenced payment arrangement between CH2M and Wise, Wise never made a single monthly payment of $1,000.00 to CH2M and, in fact, the last payment received by CH2M from Wise was the $100.00 payment made on March 30, 2003. 38. If Wise had repaid CH2M in full prior to the end of 2002, he would have only had to re-pay $17,673.00 (calculated as $32,673.00 net overpayment that was made on August 23, 2002, less the $15,000 payment that was received by CH2M the beginning of October, 2002); however, pursuant to Internal Revenue Service Form 941 (rev. I-2003), a copy of which is attached hereto as Exhibit C, CH2M is now required to collect the remaining amount of the overpaid wages in gross from Wise, as well as the Oklahoma State income taxes and federal income taxes paid on the overpaid wages, as opposed to the net remainder of the overpayment, because CH2M is collecting for wages received in error in a prior tax year, namely the 2002 tax year. 39. Thus, the total amount owed to CH2M by Wise is $40,763.09, which represents the remaining amount of the overpaid wages in gross plus the state income and federal income I LD274411.11 taxes and less the $15,000.00 payment previously made by Wise in October, 2002 and the two $100.00 payments received by CH2M on February 18, 2003 and March 30, 2003. 40. A breakdown of the amount Wise now owes CH2M is as follows: Gross: $44,339.78 $200.00 (payments by Wise) $44,139.78 Medicare: - 642.93 - 2.90 - 640.03 OASDI: - 2,749.07 - 12.40 - 2,736.67 Net: $40,947.79 $184.70 $40,763.09 A copy of a spreadsheet that was prepared by CH2M, which describes in detail the amount of the overpayment, the amount paid by Wise and the amount still owed by Wise to CH2M, is attached hereto as Exhibit D. Count I CH2M HILL, Inc, v. Richard L. Wise Conversion 41. CH2M hereby incorporates by reference paragraphs 1 through 40 as though fully set forth herein. 42. Due to an accounting error in the processing of Wise's final paycheck, CH2M inadvertently entered his hourly rate as $4,017.00 per hour, as opposed to the correct rate of $40.16 per hour, resulting in a final paycheck to Wise in the amount of $33,764.67 net ($69,316.16 gross), which amount was directly deposited into Wise's bank account. 43. The erroneous final payment to Wise resulted in an overpayment of $67,589.28 gross ($32,673.00 net). 44. During the course of his employment with CH2M during 2002, checks received by Wise as compensation for work performed for CH2M ranged from approximately $2200.00 to { 1.,0274411.1 1 8 $3200.00 (gross) depending on whether Wise was working as a salaried employee or on an hourly basis. 45. Given the ordinary amounts of Wise's paychecks, Wise was or should have been fully aware that the significantly larger amount of money - the overpayment was 80% of a full year's salary for Wise in a single paycheck - that CH2M directly deposited into his account on August 23, 2002, was the obvious result of an accounting error on the part of CH2M. 46. Upon receipt of the overpayment, however, Wise made no effort to contact CH2M to report the error but instead accepted the overpayment without question and even spent a significant portion of the money, as if such monies rightfully belong to him. 47. Upon discovering the overpayment, CH2M immediately contacted Wise to recover the money. 48. Furthermore, CH2M has made regular, albeit unsuccessful, demands for repayment to Wise since discovering the accounting error and resulting overpayment. 49. After repeated contacts with Wise, CH2M finally received a payment from Wise in the amount of $15,000.00, in October, 2002, almost two months after Wise received the overpayment, and two subsequent $100.00 payments in February 2003 and March 2003 - for repayments totaling $15,200.00. 50. Since receiving the $15,200.00 in payments from Wise, CH2M has made repeated, yet unsuccessful, attempts to collect the remaining amount of the overpayment from Wise. 51. Wise has remained uncooperative and has refused to work with CH2M to repay the money owed to it and, in fact, on at least one occasion, when a representative from CH2M ,L0274411.1 t contacted Wise regarding repayment of the balance of the money owed to CH2M, Wise informed them that he had "enough obligations right now." 52. Wise's actions in spending a portion of the overpayment resulted in an intentional and wrongful conversion of CH2M's property. 53. Wise's actions in retaining the remaining portion of the overpayment, which money rightfully belongs to C142M, resulted in an intentional and wrongful conversion of CH2M's property. 54. Furthermore, Wise's repeated and intentional refusal to surrender the monies that rightfully belong to CH2M equates to a continuing and wrongful conversion of CH2M's property for his own gain and/or use. 55. Wise's actions in spending and/or retaining CH2M's money were intentional, outrageous, willful, malicious and in wanton disregard of CH2M's rights and interests, and Wise's actions in spending and/or retaining CH2M's money were done in an effort to further his own economic interests in complete disregard of CH2M's rights and interests. 56. Wise's actions in spending and/or retaining CH2M's money caused CH2M loss of property that it rightfully owns and that Wise had no lawful interest in or right to retain. WHEREFORE, CH2M HILL, Inc. respectfully demands judgment in its favor and against Richard L. Wise in the amount of $40,763.09, plus attorneys' fees and costs and any other relief as this Court deems just and appropriate. Count II CH2M HILL, Inc. v. Richard L. Wise Replevin 57. CH2M hereby incorporates by reference paragraphs 1 through 56 as though more fully set forth herein. IL0274411A 10 58. The property to be replevied is money belonging to CH2M in the amount of $40, 763.09, which was paid to Wise in error via a final paycheck that was directly deposited into Wise's account on August 23, 2002, as specifically described in the table set forth in paragraph 40, above. 59. CH2M has the exclusive right to possession of the above-referenced monies in that the check issued to Wise by CH2M on August 23, 2002 represented a final paycheck, which included payment for all hours worked up to and including his last day with CH2M, as well as the balance of his PTO account, but his hourly rate was inadvertently entered as $4,017.00 per hour, as opposed to his correct rate of $40.16 per hour, resulting in a gross overpayment to Wise of $67,589.28 and a net overpayment of $32,673.00. 60. Between the date of the overpayment and the date of filing this Complaint, Wise has made repayments to CH2M in the total amount of $15,200.00, and CH2M was able to retrieve $3,361.84 of the overpayment from Wise's 401K account. 61. Thus, the specific amount to be replevied, $ 40, 763.09, represents the remainder of the overpaid wages in gross, as well as state and federal income taxes on the overpaid wages. 62. As stated in Paragraph 38, above, pursuant to Internal Revenue Service Form 941 (rev 1-2003), CH2M is now entitled to collect the remaining amount of the overpaid wages in gross from Wise, as well as the Oklahoma state income taxes and federal income taxes paid on the overpaid wages, as opposed to the net remainder of the overpayment because CH2M is collecting for wages received in error in a prior tax year, namely the 2002 tax year. 63. CH2M has the right to immediate possession of the $40, 763.09, because it is money that rightfully belongs to CH2M and was only paid to Wise due to an accounting error. L0274411.1) 11 64. Moreover, as more fully explained in the factual allegations set forth above, Wise has admitted on more than one occasion that he is responsible for reimbursing CH2M for the overpayment he received on August 23, 2002. 65. As set forth in more detail above, CH2M has attempted to work with Wise to recoup the overpayment without the need for litigation and has made multiple written and verbal demands for repayment but Wise has refused to respond to CH2M's demands for repayment and other attempts to amicably resolve this matter without having to resort to legal action. 66. CH2M has good title and an immediate right to possession of the monies owed to it as enumerated above, and C142M's rights have been repeatedly frustrated by Wise's refusal to repay such monies to CH2M. WHEREFORE, CH2M HILL, Inc. respectfully demands judgment in its favor and against Richard L. Wise for possession of money in the amount of $40, 763.09, plus attorneys fees and costs and any other relief as this Court deems just and appropriate. Respectfully submitted, ECKERT SEAMA7CH IN & MELLOTT, LLC Bridgdt E. Montgomery, Esq., No. 56105 Ursula R. Siverling, Esq., No. 87690 213 Market Street, Eighth Floor Harrisburg, PA 17101 717-237-6000 Date: February 12, 2004 Counsel for the Plaintiff, CH2M HILL, Inc. ?L0274411.1? 12 VERIFICATION I, Patricia Cowan, PCttI rD 1/ 6? Pvk;o 112M Hill, Inc., hereby verify that all of the averments of fact contained in the foregoing Complaint are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. §4904, relating to unsworn falsification to authorities. Date: //,/ Patricia Cowan (L0274411.11 0 44106 CH2MHILL Steven F. Sbkup Corporate Couruel _ Legal and Irt o&" Department 720.2692226(pimm) 720.288.9097 (fax) e-me6: ablakup9cn2m.m December 23, 2002 Richard L. Wise 2578 Interstate Drive Harrisburg, PA 17110 Subject: Overpayment of Wages Dear Mr. Wise: CH2M HILL 9191 Sdah JaMftloe Street Er4ewwd. CO 80112-5946 P.O. Box 22506 Dewer, CO 80222-0508 781303.771.0900 Fax 720.206.9260 REGULAR U.S. MAIL AND CERTIFIED MAILED RETURN RECEIPT You voluntarily resigned from CH2M HILL on August 16, 2002 to take a job with another company and were paid by CHUM HILL for hours worked through your separation date and the balance in your Paid Time Off (PTO) account in your final paycheck dated August 23, 2002. Your hourly rate was entered in error at $4,017 instead of $40.17, which resulted in you being overpaid by a whopping $67,589.28 (gross) and $32,673.00 (net). The overpayment was 80% of a full year's salary for you in a single paycheck. Between August 16 and September 6, 2002, you made no effort to contact CH2M HILL about this gross overpayment. Karel Armstrong from our Payroll Department contacted you on September 6, 2002 when the payroll error was discovered. You agreed to repay the entire $32,673.00 overpayment to CH2M HILL right away. Instead, you sent a check in the partial amount of $15,000, which was received on October 23, 2002, and indicated that you would pay the remaining balance later. Karel tried to follow up with you regarding payment of the balance but was unsuccessful in reaching you. June Harbath from Payroll called you in late November regarding the balance owed. You indicated that you did not have the money to pay the balance now and that you had enough other obligations. June asked if you would consider signing an agreement that would go into 2003 to repay the amount owed and you again indicated that you had plenty of other obligations. Unfortunately, your failure to pay the balance owed or commit to a repayment schedule is unacceptable. The net balance owed by you to the firm is $17,673.00. If payment in this amount is not received by CH2M HILL at the above address (to my attention) by December 31, 2002, we will turn this matter over to a Pennsylvania attorney with instructions to immediately file a lawsuit against you. In addition to collection of the $17,673 through seizure of your assets and garnishment of your wages, we will request that the court also order you to pay our attorneys' fees and costs expended in this collection effort. Richard L. Wise Page 2 December 23, 2002 Your conduct in this matter is inexcusable. Your final paycheck was so grossly inflated that an honest individual would have immediately contacted their former employer to report the matter and correct it. You did not report the matter. We have had to pursue you, and you have failed after repeated notice and demand, to return the company's money. Your behavior is simply criminal - it amounts to wrongful conversion and/or larceny of the company's money. If you have any thought about restoring your reputation and good name, you will immediately pay back the remaining $17,673. The time to do the right thing is long overdue. Sincerely, HILL F. c: Karel Ah*trong/DEN Tonda Cannavino/TPA Mary Jo Jordan /GNV January 6, 2003 Mr. Steven F. Biskup Corporate Counsel CH2M HILL 9191 South Jamaica Street Englewood, CO 80112-5946 RE: Letter Dated December 23, 2002 Dear Mr. Biskup: 2003 This letter is written in response to the above referenced letter I received on December 30, 2002. At this time I would like to address the issues raised in this subject letter. You apparently are not at all familiar with my employment with CH2M HILL. The resignation was far from voluntary. I had been placed on flex time status approximately 60 days prior to my resignation through no choice of my own due to insufficient workload, and therefore had to locate other employment. The reference to any agreement on September 6, 2002 for repayment of entire overpayment is greatly exaggerated. No such agreement was made. As I recall, after Ms. Armstrong indicated to me that she was in fear of losing her job over this, I indicated that I would look into the matter to do what I could. No agreement was ever made regarding any repayment. Regarding the unsuccessful attempts by Ms. Armstrong to contact me after October 23, 2002, as I recall I spoke with her on more than one occasion in November, and possibly December as well. Regarding the reference to a phone call from a June Harbath in late November and an offer to sign an agreement to "repay the amount", no such offer was made. As I recall, she indicated that she was making the phone call for Ms. Armstrong, and at that time I indicated that due to personal difficulties, I would not be paying the balance prior to year end. I take offense to your repeated reference to "enough/plenty of other obligations". The referenced check was directly deposited in my joint checking account in Tulsa subsequent to my departure from Tulsa for my new job, and these funds were required to pay off debts necessary to sell our home. As I stated previously, this deposit was made on August 23, 2002 after I left Tulsa, and when my wife notified me approximately 2 weeks later, Ms. Armstrong had already contacted me. Therefore, your references to a lack of effort to contact CH2M HILL are unfounded and again offensive. The action of any overpayment was not my doing. These funds were directly deposited to my personal bank account through a legal transaction that I had no reason to question, even if I had become aware of it prior to being contacted by Ms. Armstrong. This was not a check given to me and physically deposited in a bank. I have repeatedly expressed an intent to repay any overpayment, but unfortunately have been unable to commit to a specific timeframe. I have never been offered any document outlining any payment plan. Your reference to criminal behavior such as wrongful conversion and/or larceny, as well as my reputation is offensive and slanderous, not to mention the threat of receipt of repayment in the amount of $17,673 one day after receipt of your correspondence is preposterous. in Y, Richard L. Wise, P.E. Prior Period Adjustment Example as All fliers: If line 13 is less than $2,500, do not complete line 17 or Schedule 8 (Form 941). • Semiweekly schedule depositors: Complete Schedule B (Form 941) and check here . . . . . . . . ? • Monthly schedule depositors: Complete line 17, columns (a) through (d), and check here , . . . . . . , . ? I17 Monthly Summary of Federal Tax Liability. (Complete Schedule 8 (Form Sit) instead, If you were a semiweekly schedule depositor.) (a) First month liability (b) second month liability (c) Th o month liability (d) Total liability for quarter -0- I 4000.00 I 4500.00 I 43500.00 Third Do you want to allow another parson to discuss this return with the IRS (see sepere.e Inat uctiom)9 ? Yee. Complete the following. ? No De,,,,m Malone is Phone Poisoned klerMflution \r sree'e°e° rums ? no, ? ( 1 number (PIM ? Under penalties of penury. I declare that I heve examined this return, including ai panying schedules and statements, and to the best of my knowledge Sign and belief, It Is true, correct, and complete. Here Print Your tilgnature ? Name and This f Data ? For Privacy Act end Paperwork Reduction Act Notice, as back of Payment Voucher. Cal. No. 17001 Z Forth 941 (Rev. 1.2003) ment. If you do not have a receipt, you must report and pay each excess amount when you file Form 941 for the quar- ter in which you withheld too much tax, Correcting flied Forms W2 and W-3. When adjust- ments are made to correct social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also may need to file Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, with the SSA. Wage Repayments If an employee repays you for wages received in error, do not offset the repayments against current-year wages un- less the repayments are for amounts received in error in the current year. Repayment of current-year wages. If you receive rep- ., ments for wages paid during a prior quarter In the ,urrant year, report adjustments on Form 941 to recover income tax withholding and social security and Medicare taxes for the repaid wages (as discussed earlier). Report the adjust- ments on Form 941 for the quarter during which the repay- ment occurred. Repayment of prior year wages. If you receive repay- ments for wages paid during a prior year, report an adjust- ment on the Form 941 for the quarter during which the repayment was made to recover the social security and Medicare taxes. Instead of making an adjustment on Form 941, you may file a claim for these taxes using Form 843. You may not make an adjustment for Income tax withholding because the wages were paid during a prior year. . You also must file Forms W-2c and W-3c with the SSA to correct social security and Medicare wages and taxes. Do not correct wages (box 1) on Form W-2c for the amount paid in error. Give a copy of Form W-2c to the employee. Note: The wages paid in error in the prior year remain taxable to the employee for that year. This is because the employee received and had use of those funds during that year. The employee Is not entitled to file an amended return (form 1040X) to recover the income tax on these wage- 'nstead, the employee is entitled to a deduction (or credit In some cases) for the repaid wages on his or her income tax return for the yearof repayment. 14. Federal Unemployment (FUTA) Tax The Fereral Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unem- ploymorci compensation to workers who have lost their jobs. M,:,st employers pay both a Federal and a state unemployment tax. A list of state unemployment tax agen- cies, irouding addresses and phone numbers, Is available in Pub. '126, Household Employer's Tax Guide, Only the employer pays FUTA tax; it is not withheld from the empicv a3's wages. For more information, see the Instruc- llons or Form 940. Note: Services rendered after December 20, 2000, to a federa , recognized Indian tribal government (or any sub- divislol., subsidiary, or business wholly owned by such an Indian 'vibe) are exempt from FUTA tax, subject to the tribe; compliance with state law. For more information, see Arrnouncement 2001.16 and Code section 3309(d). You cal find Announcement 2001.16 on page 715 of Interns) Revenue Bulletin 2001.8, at www.lro.gov/pub/ irs-1 rb &7rb 01.08. p d 1. Use Me following three tests to determine whether you must clay FUTA tax. Each test applies to a different cate- gory of employee, and each is independent of the others. If a test duscribes your situation, you are subject to FUTA tax on the wages that you pay to employees in that category during lie current calendar year. 1) G frieral test. You are subject to FUTA tax in 2004 on the wages tits. you pay employees who are not farmworkers or household workers if in the current or preceding calen- dar-ear: Page 27 M O <p I ? to ( , r i ? , NI I w w w. w' H . O N N N ? w H w w O n. ? O n 1 O N O '? ':I ? p p i N ? pp N pp V W U Z I S Z r _N H ;,g??g g "tp ?'Ln.(NC??.N Q v : 88 ' i o N,W)I CL z ? ' H,wHw w w U N a O W 00 co S',' 5 . , W2 C6 6 V ,, {f^O N 'fVQ d1 i cN,? : Illl ! O w w:H w w H H H H w w m aD C.R O T p N Z ? IN N S(p000 8? C) W? J I' .-: ?L-i 0 r } Q ? H..,HHHH'.H .HwwH w 4r--. W CI 107 Y: ; . C- - N S.S FO^i'apo U, N' f^O O to ON,N O'V O Q L DON fY V '..'M N N!t?Q w'. w'H w H H H w.w w w W: i a' I ?I 'sJ 2' Q C J LL s N W U pLU Q V a. 0ooQ?'Y?rzoa i 16 SHERIFF'S RETURN - NOT FOUND CASE NO: 2004-00615 P COMMONTWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND CH2M HILL INC WISE RICHARD L R. Thomas Kline ,Sheriff or Deputy Sheriff, who being duly sworn according to law, says, that he made a diligent search and inquiry for the within named DEFENDANT WISE RICHARD L but was unable to locate Him in his bailiwick. He therefore returns the COMPLAINT & NOTICE NOT FOUND , as to the within named DEFENDANT WISE RICHARD L 1739 WEATHERBURN DRIVE NEW CUMBERLAND, PA 17070 PER POST OFFICE, DEFENDANT'S NEW ADDRESS IS 433 GRANITE QUARRY ROAD NEW CUMBERLAND, PA 17070 - YORK COUNTY. Sheriff's Costs: So answers: + Docketing 18.00 ! ? Service 11.0 4 Not Found 5.00 R. Thomas Kline Surcharge 10.00 Sheriff of Cumberland County .00 44.04 ECKERT SEAMANS CHERIN MELLOTT 02/20/2004 Sworn and subscribed to before me this o? 4. w day of lel c? ?ZU?1 A. D. PrbtMo otary VS / ? F 4,? Curtis R. Long Prothonotary office of the Vrotbonotarr Cumberlanb Countp Renee K. Simpson Deputy Prothonotary John E. Slike Solicitor 041 ' / L CIVIL TERM ORDER OF TERMINATION OF COURT CASES AND NOW THIS 5TH DAY OF NOVEMBER 2007 AFTER MAILING NOTICE OF INTENTION TO PROCEED AND RECEIVING NO RESPONSE - THE ABOVE CASE IS HEREBY TERMINATED WITH PREJUDICE IN ACCORDANCE WITH PA R C P 230.2. BY THE COURT, CURTIS R. LONG PROTHONOTARY One Courthouse Square • Carlisle, Pennsylvania 17013 • (717) 240-6195 • Fax (717) 240-6573