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This letter will confirm arrangements for my representation of you with respect to the

Internal Revenue Service or New York State Department of Taxation and Finance examination of your __________ Income Tax Return. As part of this engagement, I request that you sign Form 2848 Power of Attorney and Declaration of Representative, which will notify the IRS that I am your authorized representative. For NYS, you will need to sign Form POA-1.

I will represent you before the Internal Revenue Service or New York State during this examination/audit, unless either party terminates the arrangement in writing. Furthermore, in the event I cannot resolve all of the issues at the examination level, I will be available to appeal any proposed deficiency at the Appeals Division of the Internal Revenue Service, although that appeal is not part of this engagement.

I will not audit, or otherwise verify, any information provided by you for presentation to the Internal Revenue Service or New York State during the course of the examination, unless I deem it necessary, or you specifically request me to do so in writing. However, I may ask you for further clarification and expect you to provide that clarification promptly and candidly.

You should be aware that, pursuant to the Internal Revenue Service Restructuring and Reform Act of 1998, certain information discussed with an Enrolled Agent for the purpose of obtaining tax advice is privileged from disclosure in any non-criminal proceedings in federal court that stem from matters before the Service. Circumstances may arise under which you may wish to divulge or have me divulge privileged information to other parties. You should be aware that such disclosure might result in a waiver of privilege. I will request that you provide such instructions to me in writing.

Fees for my representation will be billed as incurred. I require a retainer of $600.00, payable on acceptance of this agreement. I will bill against this retainer at a rate of $250.00 per hour. When the retainer is expended, an additional payment of $600.00 will be required. Any credit balance in your account will be returned to you at the close of the matter.

If this letter reflects your understanding of the terms of our agreement, please sign and date below. I look forward to serving you.

Adele J. Everett, Enrolled Agent

Accepted by:_______________________________ Date: __________________