WAIVE IRS PENALTY

<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> <bR> </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>   |   <A HREF="id22.htm" TARGET="_top" TITLE="USEFUL WEB SITES"><U>USEFUL WEB SITES</U></A>   |   <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>   |   <B>WAIVE IRS PENALTY</B></div> <div> <I>WAIVE IRS PENALTY</I></div> <div> 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.</div> <bR> <bR> <div> <A HREF="id54.htm" TARGET="_top" TITLE="Background"><U>BACKGROUND</U></A></div> <div> <A HREF="id55.htm" TARGET="_top" TITLE="Qualifying for the Offer"><U>QUALIFYING FOR THE OFFER</U></A></div> <div> <A HREF="id56.htm" TARGET="_top" TITLE="Whats Behind the Offer"><U>WHAT'S BEHIND THE OFFER</U></A></div> <bR> <bR> <bR> <bR> <bR> <bR> <bR> <bR> </td> </tr></table></body>