USEFUL WEB SITES

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0 height="100%"><tr> <td valign="top" width=170 BGCOLOR="#000099" TEXT="#F7F7FF" background="043aac00erkqpg.gif"> <bR> <bR> <bR> <div> <B>Kurt Filipovitch & Co</B></div> <div> <B>5800 Armada Drive</B></div> <div> <B>Suite 290</B></div> <div> <B>Carlsbad, California 92008</B></div> <div> <B>tele 760.602.8200</B></div> <div> <B>fax  760.602.8336</B></div> <div> <A HREF="mailto:doug@flipcpa.com" TARGET="_top" TITLE="mailto:doug@flipcpa.com"><U><B>host@flipcpa.com</B></U></A></div> </td> <td valign="top" BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U><IMG SRC="04f676f0.jpg" border=0 width="359" height="111" ALT="Kurt Filipovitch Certified Public Accountants" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A>|     <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U>HOME</U></A></div> <div> <A HREF="id17.htm" TARGET="_top" TITLE="COMMITMENT"><U>COMMITMENT</U></A>   |   <A HREF="id18.htm" TARGET="_top" TITLE="SERVICES WE OFFER"><U>SERVICES WE OFFER</U></A>   |   <A HREF="id23.htm" TARGET="_top" TITLE="OUR STAFF"><U>OUR STAFF</U></A>   |   <A HREF="id19.htm" TARGET="_top" TITLE="CONTACT US"><U>CONTACT US</U></A>   |   <A HREF="id20.htm" TARGET="_top" TITLE="OUR DIVERSE SPECIALTIES "><U>OUR DIVERSE SPECIALTIES </U></A>   |   <A HREF="id21.htm" TARGET="_top" TITLE="POSITIONS AVAILABLE"><U>POSITIONS AVAILABLE</U></A>   |   <B>USEFUL WEB SITES</B>   |   <A HREF="id35.htm" TARGET="_top" TITLE="PRIVACY NOTICE"><U>PRIVACY NOTICE</U></A>   |   <A HREF="id45.htm" TARGET="_top" TITLE="MAP TO 5800 ARMADA"><U>MAP TO 5800 ARMADA</U></A>   |   <A HREF="id46.htm" TARGET="_top" TITLE="TAX REFUNDS"><U>TAX REFUNDS</U></A>   |   <A HREF="id47.htm" TARGET="_top" TITLE="PAYCYCLE"><U>PAYCYCLE</U></A>   |   <A HREF="id51.htm" TARGET="_top" TITLE="AUDIT PROTECTION"><U>AUDIT PROTECTION</U></A>   |   <A HREF="id52.htm" TARGET="_top" TITLE="WAIVE IRS PENALTY"><U>WAIVE IRS PENALTY</U></A></div> <div> <I>USEFUL WEB SITES</I></div> <div> <A HREF="http://www.aicpa.org/" TARGET="_top" TITLE="http://www.aicpa.org/"><U>American Institute of Certified Public Accountants (AICPA)</U></A></div> <bR> <div> <A HREF="http://www.irs.gov" TARGET="_top" TITLE="http://www.irs.gov"><U>Internal Revenue Service</U></A></div> <bR> <div> <A HREF="http://www.fourmilab.ch/ustax/ustax.html" TARGET="_top" TITLE="http://www.fourmilab.ch/ustax/ustax.html"><U>Internal Revenue Code</U></A></div> <bR> <div> <A HREF="http://www.ftb.ca.gov" TARGET="_top" TITLE="http://www.ftb.ca.gov"><U>California </U></A><A HREF="http://www.ftb.ca.gov" TARGET="_top" TITLE="http://www.ftb.ca.gov"><U>Franchise Tax Board</U></A></div> <bR> <div> <A HREF="http://wwwedd.cahwnet.gov" TARGET="_top" TITLE="http://wwwedd.cahwnet.gov"><U>California Employment Development Department</U></A></div> <bR> <div> <A HREF="http://www.boe.ca.gov" TARGET="_top" TITLE="http://www.boe.ca.gov"><U>California State Board of Equalization</U></A></div> <bR> <div> <A HREF="http://www.ssa.gov/" TARGET="_top" TITLE="http://www.ssa.gov/"><U>Social Security Administration</U></A></div> <bR> <div> <A HREF="http://www.sbaonline.sba.gov/" TARGET="_top" TITLE="http://www.sbaonline.sba.gov/"><U>US Small Business Administration</U></A></div> <bR> <bR> </td> </tr></table></body>