NOTICE IN COMPLIANCE WITH GRAMM-LEACH-BLILEY ACT OF 1999

  Dear Income Tax Client:

  In order to meet the requirements of the Gramm-Leach-Bliley Act of 1999, we are writing you this letter to make certain that you are aware of the privacy policy of this firm.

 It is the policy of YOUR BUSINESS NAME , to handle the information you provide us with the utmost confidentiality and care.  We restrict access to nonpublic personal information about you to members of our firm who need to know this information in order to complete the work you have hired us to do.  Other than as we may be required or otherwise permitted by law, we will not disclose your personal and confidential information to anyone outside our firm without your express written permission to do so.

 We collect nonpublic personal information about you from the following sources:

 ·         Information we receive from you on applications, tax preparation organizers, worksheets, and other documents we use in tax preparation or providing financial services, or other forms;

 ·         Information about your transactions with us, our affiliates, or others.

 We maintain physical, electronic and procedural safeguards that comply with federal regulations to guard your nonpublic personal information.

 Sincerely,

 YOUR NAME HERE

 I have reviewed this policy:

 ___________________________________________        ______________

                     (Client Signature)                                                     (Date)

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Agreement as to Nature and Scope of Tax Services Engagement

This engagement letter is used to confirm the terms and arrangements for our tax and accounting services.  Please read it carefully before you sign it.  This letter will continue to apply to the preparation of your returns currently, and in subsequent years, unless amended or terminated in writing by either of us.

 We will prepare your federal and applicable state income tax returns from information you will furnish us, and you are agreeing to provide us with any and all pertinent information concerning any taxable income and deductions that may exist.  We will not audit the data you submit, although we may ask you to clarify some of it, and we may ask you to certify that you have adequate substantiation for deductions claimed.  It is important that you understand that both the Federal and State taxing authorities, by regulation, require that you maintain and retain information substantiating all items reported on your returns.  Requirements for documentation are especially important for deductions for travel, entertainment, auto and computer use.

 As a matter of law, the responsibility for the tax returns is YOURS, so be sure the returns are consistent with the facts and the data you furnished before you sign them.  If you discover an error in the returns, do not sign them; give them back to us and we will change them.  We will resolve any questions involving application of tax rules in your favor if there is reasonable justification.

 Fees for preparation of your returns will be billed at our standard rates, based on the schedules and forms required to report your taxable financial activities, the amount of time spent, and the complexity of the items involved.  If you request, we will assist you in compiling your tax information.  Such assistance is a separate service that will require additional time on our part, and additional expense to you.

 We will consult with you and complete your returns as soon as possible.  Most returns will be done by April 15.  Some returns will be extended, but you will be notified if this is necessary.  Our invoices are due and payable at the time you receive your completed returns.  Unpaid balances over 30 days beyond invoice date are subject to additional monthly delinquency charges of 1.50% (18% per year) of the unpaid balance, in addition to any collection costs we may incur.

 Your returns are, of course, subject to review by the various taxing authorities.  Any items resolved against you by the appropriate examining officer are subject to certain rights of appeal.  We agree to reimburse you for any penalty arising from any errors we have made in preparing your returns; the taxes themselves are, of course, your responsibility, as is the interest charged, since you had the use of the money.  You will be responsible for the taxes, penalty and interest on any items resolved against you that we properly reported based on the information you provided.  In the event of an examination, we will be available to represent you.  Invoicing for such representation will be at our standard hourly rates for such level of service as may be required.

 If the above fairly sets forth your understanding, please sign, date and return this engagement letter below where indicated.  We are pleased to have you as a client, and look forward to a long and mutually satisfying relationship.

 Sincerely,

 YOUR NAME HERE

YOUR BUSINESS NAME

APPROVED:  ______________________________________  Date: ________________