As you can see, this tax season will be different from all prior years. In the

past, my responsibility was completed when I finished and mailed out your

tax returns, whether they were personal, trust or business. With E-Filing,

I continue to be responsible for the flow of your tax return, making sure

that you send back the E-File Authorizations and then actually e-filing your

returns. The IRS will notify me within 48 hours of acceptance or rejection

of your tax returns and if rejected, I must follow up to contact the IRS to

determine the cause of rejection and then re-file.

Under this new E-Filing mandate I have been further required to purchase

specially approved e-filing tax software and I pay a fee to an approved

E-File service center (Not the IRS) to file your tax returns.

Due to these additional costs and the additional time involved in the

preparation and filing of your tax returns, all tax return fees will increase

this year and there will be a charge for all tax returns (including children's

tax returns), even if in prior years the fee was included in the total yearly

bill. I am sure that you can understand.

This year will be a transition year and if we work together and you furnish

me with your information on a timely basis and return the e-file

authorizations in a timely manner, the E-FILE mandate will be a success

for all of us.

If you have any questions, I will be happy to answer them. Please contact

me as soon as possible with your questions or concerns.

Howard