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Roman","serif";} </style> <![endif]--> </head> <body lang=EN-US link="#B35408" vlink="#B35408" style='tab-interval:.5in'> <div class=Section1> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=800 style='width:600.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:1'> <td colspan=2 style='padding:0in 0in 0in 0in'><p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><img border=0 width=800 height=194 id="_x0000_i1025" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/cec34b8cfa/6a1323da75/library/newsbanner.jpg" alt=newsbanner.jpg><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td colspan=2 style='background:#B35408;padding:0in 0in 0in 0in'> <p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/1add2342cb"><strong><span style='font-size:18.0pt;font-family:"Verdana","sans-serif";color:blue'>Check Out Taryle and Asociates, CPAs new website&gt;&gt;</span></strong></a>&nbsp;<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3'> <td width=434 valign=top style='width:325.5pt;background:#E2B653;padding: 0in 0in 0in 5.25pt'> <table class=MsoNormalTable 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"'>The Taxes Due As A Result Of A Foreclosure or Short Sale May Be  Much Ado About Nothing </span></strong><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><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>We are all painfully aware that our nation is experiencing a foreclosure crisis. My office is engaged in at least two or three consultations a day on the subject. In virtually every call the question is the same:  I am considering a short sale or foreclosure on my investment property what are the tax consequences? The simple answer is that income will be recognized for the amount of the loan that is forgiven. This is a very simple answer to a fairly complicated question because depending upon an individual s circumstances the actual affect on tax liability can vary widely. One reason for this is that the tax code offers some relief and limited income exclusions where debt cancellation is involved. <strong><span style='font-family:"Verdana","sans-serif"'>And now we have come across something that for many people is better than any of that. </span></strong>This can be a complex area, but fear not, we have a couple of ways to help you to find the best solution for your circumstances.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p> <p class=MsoNormal style='line-height:115%'><span style='font-size:10.0pt; line-height:115%;font-family:"Verdana","sans-serif";mso-fareast-font-family: "Times New Roman"'>First, let s discuss what cancellation of debt income (COD) is. I know you want me to tell you about what we just found out about COD income that is better than the exclusions and relief. I will get to that but first we need a little back ground. Any time a debt is forgiven the amount that was forgiven is considered income. <strong><span style='font-family:"Verdana","sans-serif"'>This is true for any kind of debt.</span></strong> These days we hear mostly about mortgage debt, but debt may include credit card debt, business lines of credit, auto loans and other consumer debt. For example, if someone were to work with a debt consolidator and negotiate a lower balance on a credit card, that balance reduction maybe considered COD income.&nbsp; <o:p></o:p></span></p> <p style='line-height:115%'><strong><span style='font-size:10.0pt; line-height:115%;font-family:"Verdana","sans-serif"'>The nature of the COD income depends upon what the loan was originally used for</span></strong><span style='font-size:10.0pt;line-height:115%;font-family:"Verdana","sans-serif"'>. If the original loan was a mortgage on rental real estate, the COD income would be considered rental income. If the debt was originally a business credit card then the COD income would be earned/business income (possibly subject to self-employment tax). Personal debt cancellation would result in ordinary income not subject to self-employment tax. <o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-size:10.0pt; line-height:115%;font-family:"Verdana","sans-serif";mso-fareast-font-family: "Times New Roman"'>The tax code provides COD income recognition relief to taxpayers who are insolvent at the time of debt cancellation or who have had their debts discharged in bankruptcy. However, <strong><span style='font-family:"Verdana","sans-serif"'>the repercussions for using the insolvency and bankruptcy exclusions may have the effect of simply prolonging or postponing the recognition of COD income.</span></strong> When the insolvency and bankruptcy exclusions are used you must reduce other positive tax attributes. The reduction of positive  tax attributes may mean that in the future you will have to pay higher tax because those attributes are no longer available to you.&nbsp;I know this seems really complex  but that s because it is! Don t worry about the complexity I will let you know how we can help.&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; <o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>Ok now at last, what we have discovered that for many people is better than using the government s exclusions and relief provisions. While planning for the 2008 year end with our clients at the end of last year and while preparing 2008 tax returns over the past month we have noticed that the <strong><span style='font-family:"Verdana","sans-serif"'>tax impact of COD income can be minor and in a few cases may even have positive results! </span></strong>In order for this to work for you the COD income <u>must</u> be from the mortgage of a rental property. The following factors will help reduce or eliminate COD income but they are <u>not required</u> in order for this to work for you:&nbsp; <o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; 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-size:10.0pt;line-height:115%;font-family:"Verdana","sans-serif"'>You had at least a 10% down payment on the property (the higher the down payment the better) <o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-size:10.0pt; line-height:115%;font-family:Symbol;mso-fareast-font-family:"Times New Roman"'>·</span><span style='font-size:7.0pt;line-height:115%;mso-fareast-font-family:"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='font-size:10.0pt;line-height:115%;font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'>You did not do a  cash out refinance (refinanced to pull out additional equity to use for something other than improvements to the property).&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><span style='font-size:10.0pt;line-height:115%;mso-ascii-font-family:Symbol; mso-fareast-font-family:"Times New Roman"'>&nbsp;</span><span style='font-size:10.0pt;line-height:115%;font-family:Symbol;mso-fareast-font-family: "Times New Roman"'> </span><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; 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-size:10.0pt;line-height:115%;font-family:"Verdana","sans-serif"'>You have suspended passive losses from this property or any other passive investments.&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; 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-size:10.0pt;line-height:115%;font-family:"Verdana","sans-serif"'>You know if your loan is a  recourse or  non-recourse loan.&nbsp;&nbsp; <o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>So how can we help you figure this all out? As I mentioned earlier we have a couple of ways of doing this.&nbsp; <o:p></o:p></span></p> <p class=MsoNormal style='line-height:115%'><span style='font-size:10.0pt; line-height:115%;font-family:"Verdana","sans-serif";mso-fareast-font-family: "Times New Roman"'>You can schedule a one on one consultation with me or one of my tax strategists to review the details of your situation and work out a plan for the best solution. This consultation is billable at $200 - $350 per hour and should not take more than an hour. <o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>The other option is to attend our webinar <a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/de7a2a4c8a/main_page=product_info&amp;cPath=69_72&amp;products_id=195"><strong><span style='font-family:"Verdana","sans-serif"'>Foreclosures, Short Sales and Cancellation of Debt Income</span></strong> </a>on March 18<sup>th</sup> at 3:00 Pacific Time. This webinar will cover everything you need to know in order to determine the tax impact of a foreclosure, short sale or other debt cancellation and more importantly, what you can do to minimize that impact. The cost of the webinar is $69.95. &nbsp;In case you can t attend at that time the webinar will be recorded and available for download the following Monday. </span><span style='font-size:11.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>&nbsp;</span><span style='font-size: 10.0pt;line-height:115%;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='background:#E2B653;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif"'>Upcoming Webinars </span></strong></p> </td> </tr> <tr style='mso-yfti-irow:3'> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><span style='font-size:11.0pt; font-family:"Verdana","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/894f2973ab/main_page=product_info&amp;cPath=69_72&amp;products_id=195"><span style='text-decoration:none;text-underline:none'><img border=0 width=50 height=50 id="_x0000_i1026" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/cec34b8cfa/6a1323da75/library/foreclose.jpg" alt=foreclose.jpg></span>Foreclosures, Short Sales and Cancelation of Debt Income</a>.The webinar will be held on March 18<sup>th</sup> at 3:00 pacific time. </span></p> </td> </tr> <tr style='mso-yfti-irow:4'> <td style='background:#E2B653;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif"'>Did You Miss a Webinar&nbsp;On Subject&nbsp;That&nbsp;Is Important To You</span></strong> </p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/01f5e2df7c/main_page=index&amp;cPath=1"><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"'>See&nbsp;all of our recorded </span>&nbsp;webinars &gt;&gt;</a>&nbsp;</span></strong> </p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>This Weeks Quote</span></strong> </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>I&nbsp;am only one; but still I am one. I cannot do everything, but still I can do something; I will not refuse to do the something I can do. Life is either a daring adventure or nothing. Security is mostly a superstition. It does not exist in nature. -- <a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/23b843e7de/documentid=1350" target="_blank"><span style='color:blue'>Helen Keller</span></a> </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=180 height=205 id="_x0000_i1027" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/cec34b8cfa/6a1323da75/library/foreclose.jpg" alt=foreclose.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_i1028" 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_i1029" 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_i1030" 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_i1031" 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 align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>Tax Returns&nbsp;or Extensions for S&nbsp;Corporations or C Corporations&nbsp;With a Year End of December 31&nbsp;are due <strong><span style='font-family:"Verdana","sans-serif"'>March 16</span></strong></span><span style='font-family:"Georgia","serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Trebuchet MS","sans-serif"'>2008 Tax Returns&nbsp; </span></strong><span style='font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/974ce3a253"><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 align=center style='text-align:center'><span style='font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/49d884ae25/main_page=product_info&amp;cPath=69_72&amp;products_id=195"><span style='text-decoration:none;text-underline:none'><img border=0 width=100 height=100 id="_x0000_i1032" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/cec34b8cfa/6a1323da75/library/foreclose.jpg" alt=foreclose.jpg></span></a><o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/f0f0a26e72/main_page=product_info&amp;cPath=69_72&amp;products_id=195">Foreclosures, Short Sales and Cancellation of Debt Income</a></span></strong><span style='font-family:"Georgia","serif"'> on March 18<sup>th</sup> at 3:00 Pacific Time <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Trebuchet MS","sans-serif";color:#810081'><a href="http://cts.vresp.com/c/?TaxThink/cec34b8cfa/b5287335cc/dcfb97ee3b">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_i1033" 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"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1034" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-bl.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'></td> <td valign=bottom 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_i1035" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-br.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> </div> </td> </tr> <tr style='mso-yfti-irow:3'> <td style='background:#B35408;padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p class=MsoNormal><strong><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman";color:white'>Thursday Night Calls:</span></strong><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:4'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p><strong><span style='font-family:"Trebuchet MS","sans-serif"'>Don't forget, as a subscriber to TaxThink About It! you may attend our Thursday night calls</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>.<br> <br> Call is every Thursday (except holidays) 3:00 pacific time</span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'> </span></p> <p>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:5'> <td style='background:#B35408;padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p class=MsoNormal><strong><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman";color:white'>Refer a Friend to TaxThink AboutIt!</span></strong><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:6;mso-yfti-lastrow:yes'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"; 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