Bobby N. Harmon, CPCU, ARM
April 16, 2005
VIA facsimile @ (808) 529-7177
and e-mail: sguttman@kdubm.com
Mary Lou Woo, Trustee
Mr. Steven Guttman, Esq.
Kessner Duca Umebayashi Bain & Matsunaga
220 South King Street, 19th Floor
Honolulu, HI 96813
RE: Claims Against Mary Lou Woo and Steven Guttman, Esq., et al.
Ref. Case No. 99-04339
Dear Ms. Woo and Mr. Guttman:
This is to inform you that I have not yet received a response from your insurance carriers to any of my previous claims letters, the latest of which I believe was dated January 31, 2005. As insurance carriers are required by law to respond to notices of claims within a reasonable time (15 working days by Hawaii law), I am very concerned that your carriers are deliberately violating Hawaii Insurance Statutes regarding unfair claims practices.
I am concerned, also, about your failure to respond to my several letters in which I provided information regarding IRS regulations which gave evidence that the Trustee acted improperly, and illegally, when she issued an IRS Form 1099-MISC to me for tax year 2000. In the event you have any notion of claiming that this issue was settled by the Arbitration proceedings, I remind you of your letter dated March 31, 2003, in which you stated:
“As we previously advised you and as you will note from the enclosed copy of our Demand for Arbitration, the IRS Form 1099-MISC issued to you by the Trustees for tax year 2000 is not related to the issues to be considered by the American Arbitration Association in connection with the pending Settlement Agreement disputes. As such, your inquiries and request concerning the 1099-MISC are immaterial.”
The monetary damages that I have sustained over the past five years due to this wrongful issuance of the Form 1099-MISC have been substantial - and are continuing to this date. This is why I again ask that you have your Professional Liability Insurance carrier contact me as soon as possible in order that we can attempt to resolve this long-outstanding matter once and for all.
For copies of related documents and previous correspondence, including a copy of your letter dated March 31, 2003, I refer you, and your insurance carrier, to the following Internet address:
www.the-catbird-seat.net/Claims-Branch-Kessner-Duca.htm
Again, I ask that when you report this claim you send a courtesy copy of your transmittal letter to me in order that I may properly document my files with the name and address of your insurance carrier, and the date the claim was reported.
Thank you for your cooperation.
Very truly yours,
Bobby N. Harmon, CPCU, ARM
Attachment (www.the-catbird-seat.net/Doc-Guttman-IRS-3-31-3.pdf)
cc: Dee Jay Mailer, CEO, Kamehameha Schools
(via fax @ 808-523-6313)
Board of Directors, P&C Insurance Co., Inc.
(via fax @ 808-523-6313)
Michael G. Cherkasky, President and CEO, Marsh & McLennan
(via fax @ 212-345-4838)
John D. Finnegan, President and CEO, The Chubb Corporation
(via fax @ 908-903-2027 & e-mail: info@chubb.com)
Mr. Mike Coulter, Deputy Managing Director, Aon Insurance Managers
(via fax @ 808-540-4301 & e-mail: mike_coulter@agl.aon.com)
Colbert Matsumoto, CEO, Island Insurance Co.
(via fax @808-564-8456)
Matt A. Tsukazaki, Esq., Torkildson Katz Fonseca...
(via fax @ 808-523-6001 & e-mail: mat@torkildson.com)
William K. Slate II, President/CEO, American Arbitration Association
(via fax @ 212-716-5905 & e-mail: Websitemail@adr.org)
Mark Bennett, Attorney General, State of Hawaii
(via fax @ 808-586-1239 & e-mail: hawaiiag@hawaii.gov )
Governor Linda Lingle, State of Hawaii
(via fax @ 808-586-0006)
Hugh Jones, Deputy Attorney General, State of Hawaii
(via fax @ 808-586-1477)
J.P. Schmidt, Hawaii Insurance Commissioner
(via fax @ 808-586-2806)
Janet Hughes, Internal Revenue Service
(via fax @ 303-844-3596)
Billy Beaver, Pension & Welfare Benefit Admin.
(via fax @ 626-229-1098)
Lyn Flanigan Anzai, Hawaii State Bar Association
(via e-mail: lanzai@hsba.org)
Susan Tius, Esq., c/o Rush Moore Craven...
(via fax @ 808-521-0597)
Trustees Jervis, Lindsey, Peters, Stender, and Wong
c/o Kenneth Hipp, Esq., Marr Hipp Jones...
(via fax @ 808-536-6700)
Sidney K. Ayabe, Esq., Ayabe Chong Nishimoto Sia...
(via fax @ 808-526-3491)
Kobi L. Gibbs, ALPS, Claims Atty for Bradley Tamm and Gregory Dunn
(via fax @ 406-728-7416)
Terry Mullen, CEO/President, John Mullen & Co., Inc.
(via fax @808-531-0053 & e-mail: tmullen@johnmullen.com)
Arnold T. Phillips, Esq.
(via fax @ 808-528-5006)
Roy H. Hughes, Esq., Hughes & Taosaka
(via e-mail: hthughes@hawaii.rt.com)