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Copyright 1999 Jerry E. Bartram, CPA  All rights reserved.

Web designed and authored by Jerry E. Bartram, CPA  Last Updated 08/20/12

IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, I inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any matters addressed herein."