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border=0 cellspacing=0 cellpadding=0 width=546 style='width:409.5pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 7.5pt 7.5pt 7.5pt 7.5pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><strong><span style='font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;</span></strong><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman"'> </span><strong><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>IRS releases statistics and this year's &quot;Dirty Dozen&quot; list</span></strong><span style='font-family: "Trebuchet MS","sans-serif";mso-fareast-font-family:"Times New Roman"'> </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal style='margin-bottom:12.0pt;line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'>Once a year the IRS releases statistics on the tax returns filed in prior years. They just released some interesting information on tax returns filed for 2006. &nbsp; </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>Total 1040s files (including A and EZ)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 138,394,754 </span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp; </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>Total income reported&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $8,144,688,302,000 </span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (that s trillions!) </span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp; </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>Total taxable liability&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$1,078,601,440,000&nbsp;<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(trillions, again!) </span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp; </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>From their $8.1 trillion of income, taxpayers deducted slightly more than $100 billion of above the line deductions, $590 billion of standard deductions, $16 billion of additional standard deductions and $1.2 trillion of itemized deductions. </span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp; </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>In 2006, about 44 million taxpayers itemized deductions on Schedules A, instead of just claiming the standard deduction.&nbsp; Below are average amounts people deducted as itemized deductions based on their Adjusted Gross Income. I am providing this to you just for your information, not to in any way to suggest that you should use these amounts for your deduction!&nbsp; </span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:.4in'> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt;height:.4in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>AGI (000s) </span></p> </td> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt;height:.4in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Medical Expenses </span></p> </td> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt;height:.4in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Taxes </span></p> </td> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt;height:.4in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Interest </span></p> </td> <td width=118 valign=top style='width:88.6pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt;height:.4in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Charitable Contributions </span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>$15-30 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>$6,720 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>$2,837 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>$8,362 </span></p> </td> <td width=118 valign=top style='width:88.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>$1,897 </span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 30-50 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 5,790 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 3,665 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 8,451 </span></p> </td> <td width=118 valign=top style='width:88.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 2,123 </span></p> </td> </tr> <tr style='mso-yfti-irow:3'> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 50-100 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 6,354 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 5,815 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 9,813 </span></p> </td> <td width=118 valign=top style='width:88.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 2,673 </span></p> </td> </tr> <tr style='mso-yfti-irow:4'> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 100-200 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 9,302 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 10,445 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 12,892 </span></p> </td> <td width=118 valign=top style='width:88.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 3,860 </span></p> </td> </tr> <tr style='mso-yfti-irow:5;mso-yfti-lastrow:yes'> <td width=118 valign=top style='width:88.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 200+ </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 29,509 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 39,234 </span></p> </td> <td width=118 valign=top style='width:88.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 23,274 </span></p> </td> <td width=118 valign=top style='width:88.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; 18,539 </span></p> </td> </tr> </table> <p style='line-height:115%'><strong><span style='font-size:14.0pt; line-height:115%;font-family:"Trebuchet MS","sans-serif"'>The IRS also provided statistics regarding chances of being audited </span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>According to the IRS, 1,384,563 individual tax returns were audited during FY 2007 out of a total of 134.5 million returns that were filed in the previous tax year (slightly more than 1%). <br> Highlights: </span></p> <p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;line-height: 115%;tab-stops:list .75in'><span style='font-family:Symbol'>·</span><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='font-family:"Trebuchet MS","sans-serif"'>Of those, 36.5% were selected on the basis of claiming the Earned Income Tax Credit. </span></p> <p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;line-height: 115%;tab-stops:list .75in'><span style='font-family:Symbol'>·</span><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='font-family:"Trebuchet MS","sans-serif"'>For returns with  total positive income of $200,000 to $1 million, the selection rate doubled to 2%. For total positive income of $1 million or more, the rate jumped to 9.3% </span></p> <p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;line-height: 115%;tab-stops:list .75in'><span style='font-family:Symbol'>·</span><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='font-family:"Trebuchet MS","sans-serif"'>Sole Proprietor (Schedule C) with gross income in excess of $100,000 had audit rate close to 6%. </span></p> <p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;line-height: 115%;tab-stops:list .75in'><span style='font-family:Symbol'>·</span><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='font-family:"Trebuchet MS","sans-serif"'>About 16% of all audits resulted in no changes to the taxpayers tax return. </span></p> <p style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>The Audit rate for S corporations&nbsp;was .05%. </span></p> <p style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>What this shows is that if you are a sole proprietor (including single member default LLCs) you are 6 times more likely to be audited than the general public and 12 times more likely to be audited than you would have been if you did business&nbsp;as an S corporation.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p> <p class=MsoNormal style='line-height:115%'><strong><span style='font-family: "Trebuchet MS","sans-serif"'>The IRS also released 2007s  Dirty Dozen list. </span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>This list is of the top 12 tax scams for the year </span></p> <p class=MsoNormal style='line-height:115%'>&nbsp; </p> <p class=MsoNormal style='line-height:115%'><span style='font-family:"Trebuchet MS","sans-serif"'>1.</span><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Phishing: </span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>Internet-based thieves trick unsuspecting victims into revealing personal information they can then use to access the victims financial accounts. Phishing scams often take the form of an e-mail that appears to come from a legitimate source, including the IRS. <strong><span style='font-family:"Trebuchet MS","sans-serif"'>However, the IRS never uses e-mail to contact taxpayers about their tax issues</span></strong>. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>2.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Economic stimulus payments: </span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>Some scam artists posing as IRS representatives are trying to trick taxpayers into revealing their personal financial information by telling them they must provide such information to get a payment. <strong><span style='font-family:"Trebuchet MS","sans-serif"'>The IRS already has the information they need. It is all on your tax return.</span></strong></span> </p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>3.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Frivolous arguments: </span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>Promoters of frivolous schemes encourage people to make unreasonable and unfounded claims to avoid paying the taxes they owe. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>4.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Fuel Tax Credit scams:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> The IRS is receiving claims for the Fuel Tax Credit that are unreasonable, claiming the tax credit for nontaxable uses of fuel when their occupation or income level makes the claim unreasonable. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>5.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Hiding income offshore:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> Individuals continue to try to avoid paying U.S. taxes by illegally hiding income in offshore banks and brokerage accounts or using offshore debit cards, credit cards, wire transfers, foreign trusts, employee leasing schemes, private annuities, or life insurance plans. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>6.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Abusive retirement plans:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> The IRS continues to uncover abuses in retirement plan arrangements, including Roth IRAs. The IRS is looking for transactions that taxpayers are using to avoid the limitations on contributions to Roth IRAs. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>7.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Zero wages:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> Filing a phony wage-or income-related information return to replace a legitimate information return has been used as an illegal method to lower the amount of taxes owed. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>8.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>False claims for refund and requests for abatement:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> This scam involves a request for abatement of previously assessed tax using Form 843. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>9.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Return preparer fraud: </span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>Dishonest tax return preparers. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>10.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Disguised corporate ownership:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> Forming domestic shell corporations in certain states for the purpose of disguising the ownership of a business or financial activity. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>11.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Misuse of trust:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts. However, some trusts do not deliver the promised tax benefits. </span></p> <p style='line-height:115%'><strong><span style='font-family:"Trebuchet MS","sans-serif"'>12.</span></strong><strong><span style='font-size:7.0pt;line-height:115%'>&nbsp; </span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Abuse of charitable organizations and deductions:</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp;These include arrangements to improperly shield income or assets from taxation, attempts by donors to maintain control over donated assets of income from donated property and overvaluation of contributed property. </span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='background:#E2B653;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Up Coming Webinar</span></strong><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3'> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"'>Money From Obama</span></strong><strong><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp;</span></strong><b><span style='font-family:"Trebuchet MS","sans-serif"'><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>Your Guide to Government Tax Credits and Incentives&nbsp;</span></strong><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>When: Wednesday,&nbsp;February&nbsp;18 Time: 3 PM, Pacific Time</span></strong><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>Cost: Free </span></strong></span></b><span style='font-family:"Trebuchet MS","sans-serif";color:purple'><a href="http://cts.vresp.com/c/?TaxThink/925431c1c9/b5287335cc/4212e95d3b/main_page=product_info&amp;cPath=1_68&amp;products_id=191">Register Now&gt;&gt;</a></span><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp;</span> </p> </td> </tr> <tr style='mso-yfti-irow:4'> <td style='background:#E2B653;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'>This Weeks Quote</span></strong><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:5;mso-yfti-lastrow:yes'> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>The taxpayer; that's someone who works for the federal government, but doesn't have to take a civil service examination. -- Ronald Regan <o:p></o:p></span></p> </td> </tr> </table> </td> <td width=217 valign=top style='width:162.75pt;background:#E2B653;padding: 0in 0in 0in 3.75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p class=MsoNormal align=center style='text-align:center'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'><img border=0 width=200 height=224 id="_x0000_i1026" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/925431c1c9/9c00f028fb/library/gangster.jpg" alt=gangster.jpg></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif"'>Warren's Events and Deadlines</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; </span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="93%" style='width:93.0%;mso-cellspacing:0in;background:white;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td valign=top style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1027" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-tl.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1028" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/spacer.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td valign=top style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal align=right style='text-align:right'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1029" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-tr.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1030" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/spacer.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'> <p><b><span style='font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/925431c1c9/b5287335cc/08bf68d5a0"><strong><span style='font-family:"Trebuchet MS","sans-serif";color:#993300'>1099s and W-2s must be mailed out</span></strong></a></span></b><b><span style='font-family:"Trebuchet MS","sans-serif"'> <br> by January 31 </span></b><b><span style='font-family:"Georgia","serif"'><o:p></o:p></span></b></p> <p><strong><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp;2008 Tax Returns </span></strong><span style='font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/925431c1c9/b5287335cc/da31cfb7a9"><span style='font-family:"Trebuchet MS","sans-serif";color:#993300'>Tax Organizers and information on having us prepare your tax returns</span></a></span><span style='font-family:"Trebuchet MS","sans-serif"'> </span><span style='font-family:"Georgia","serif"'><o:p></o:p></span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'><img border=0 width=200 height=307 id="_x0000_i1031" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/925431c1c9/9c00f028fb/library/Hat%20Money.JPG" style='height:167px;width:159px' alt="Hat Money.JPG"></span><span style='font-family:"Georgia","serif"'><o:p></o:p></span></p> <p><span style='font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/925431c1c9/b5287335cc/b6d1edc53e/main_page=product_info&amp;cPath=1_68&amp;products_id=191"><strong><span style='font-family:"Trebuchet MS","sans-serif";color:#993300'>Money From Obama</span></strong><span style='font-family:"Trebuchet MS","sans-serif"; color:#993300'>-Free Webinar</span></a></span><span style='font-family: "Trebuchet MS","sans-serif"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; February 18th&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 PM, Pacific Time </span><span style='font-family:"Georgia","serif"'><o:p></o:p></span></p> <p><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"; color:#810081'><a href="http://cts.vresp.com/c/?TaxThink/925431c1c9/b5287335cc/73f82c61ee">Loral's Wealth Building Blitz Workshop</a></span><span style='font-family:"Trebuchet MS","sans-serif"'><br> April 17 and 18, <br> Dallas Texas </span><span style='font-family:"Georgia","serif"'><o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1032" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/spacer.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td valign=bottom style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; 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