EFTA01952120

To: jeevacation(g)gmail.comfieevacationetgmail.com] From: Miriam Blemur Sent Wed 11/6/2013 9:42:28 PM Subject: Steve Hanson DOC110613-11062013164003 pdf Miriam Blemur Assistant to Howard W. Muchnick Muchnick, Golicb & Golicb, P.C. Attorneys at Law 200 Park Avenue South Suite 1700 New York. New York 10003 Facsimile: IRS Circular 230 Disclosure: To comply with certain U.S. Treasury regulations, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this communication, including attachments, was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding any penalties that may be imposed on such taxpayer by the Internal Revenue Service. In addition, if any such tax advice is used or referred to by other parties in promoting, marketing or recommending any partnership or other entity, investment plan or arrangement, then (i) the advice should be construed as written in connection with the promotion or marketing by others of the transaction(s) or matter(s) addressed in this communication and (ii) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. This transmittal is intended only for the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this transmittal is not the intended recipient or the employee or agent responsible for delivering the transmittal to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately. Thank you. EFTA_R1_00419646 EFTA01952120