WAIVE IRS PENALTY

<body lang=EN-US link=blue vlink=blue style='tab-interval:.5in' topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <div class=Section1> <table border=0 cellspacing=0 cellpadding=0 style='mso-cellspacing:0in; mso-padding-alt:0in 0in 0in 0in' height="100%"> <tr> <td width=170 valign=top style='width:127.5pt;background:#000099; padding:0in 0in 0in 0in' TEXT="#F7F7FF" background=043aac00erkqpg.gif> <p class=MsoNormal style='margin-bottom:12.0pt'><br style='mso-special-character: line-break'> <![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'> <![endif]></p> <p class=MsoNormal><b>Kurt Filipovitch & Co</b></p> <p class=MsoNormal><b>5800 Armada Drive</b></p> <p class=MsoNormal><b>Suite 290</b></p> <p class=MsoNormal><b>Carlsbad, California 92008</b></p> <p class=MsoNormal><b>tele 760.602.8200</b></p> <p class=MsoNormal><b>fax  760.602.8336</b></p> <p class=MsoNormal><a href="mailto:doug@flipcpa.com" target="_top" title="mailto:doug@flipcpa.com"><b>host@flipcpa.com</b></a></p> <p class=MsoNormal><![if !supportEmptyParas]> <![endif]><o:p></o:p></p> </td> <td valign=top style='background:white;padding:0in 0in 0in 0in' TEXT="#080000"> <p class=MsoNormal><a href="index.htm" target="_top" title=" Home"><span style='text-decoration:none;text-underline:none'><img border=0 width=359 height=111 id="_x0000_i1025" src=04f676f0.jpg alt="Kurt Filipovitch Certified Public Accountants" align=BOTTOM></span></a>|     <a href="index.htm" target="_top" title=" Home">HOME</a></p> <p class=MsoNormal><a href="id17.htm" target="_top" title=COMMITMENT>COMMITMENT</a>   |   <a href="id18.htm" target="_top" title="SERVICES WE OFFER">SERVICES WE OFFER</a>   |   <a href="id23.htm" target="_top" title="OUR STAFF">OUR STAFF</a>   |   <a href="id19.htm" target="_top" title="CONTACT US">CONTACT US</a>   |   <a href="id20.htm" target="_top" title="OUR DIVERSE SPECIALTIES ">OUR DIVERSE SPECIALTIES </a>  |   <a href="id21.htm" target="_top" title="POSITIONS AVAILABLE">POSITIONS AVAILABLE</a>   |   <a href="id22.htm" target="_top" title="USEFUL WEB SITES">USEFUL WEB SITES</a>   |   <a href="id35.htm" target="_top" title="PRIVACY NOTICE">PRIVACY NOTICE</a>   |   <a href="id45.htm" target="_top" title="MAP TO 5800 ARMADA">MAP TO 5800 ARMADA</a>   |   <a href="id46.htm" target="_top" title="TAX REFUNDS">TAX REFUNDS</a>   |   <a href="id47.htm" target="_top" title=PAYCYCLE>PAYCYCLE</a>   |   <a href="id51.htm" target="_top" title="AUDIT PROTECTION">AUDIT PROTECTION</a>   |   <b>WAIVE IRS PENALTY</b></p> <p class=MsoNormal><i>WAIVE IRS PENALTY</i></p> <p class=MsoNormal>IRS has created an incentive to induce employers who are not required to use the Electronic Federal Tax Payment System (EFTPS) to enroll in and use the system--a refund of previously paid federal tax deposit (FTD) penalty with interest. The EFTPS-FTD penalty refund offer allows qualifying businesses an opportunity to receive an automatic one-time penalty refund if they have been assessed a deposit penalty on a Form 941, Employer's Quarterly Federal Tax Return, which is used to report income tax witholding on employees' wages and both the employer's and employee's share of social security and medicare taxes.</p> <p class=MsoNormal style='margin-bottom:12.0pt'><![if !supportEmptyParas]> <![endif]><o:p></o:p></p> <p class=MsoNormal><a href="id54.htm" target="_top" title=Background>BACKGROUND</a></p> <p class=MsoNormal><a href="id55.htm" target="_top" title="Qualifying for the Offer">QUALIFYING FOR THE OFFER</a></p> <p class=MsoNormal><a href="id56.htm" target="_top" title="Whats Behind the Offer">WHAT'S BEHIND THE OFFER</a></p> <p class=MsoNormal style='margin-bottom:12.0pt'><br> <br> <br> <br> <br> <br style='mso-special-character:line-break'> <![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'> <![endif]></p> </td> </tr> </table> <p class=MsoNormal><![if !supportEmptyParas]> <![endif]><o:p></o:p></p> </div> </body>