From: Sent: To: Wednesday, November 30, 2011 7:19 PM jeevacation@gmail.com ME, Do you have any comments re my draft memo on interest on income tax to=Vl BIR or should I finalize it? Please advise -- Best GVD US Treasury Department Circular 230 requires that=we inform you that any federal tax advice contained in this communication =including attachments) is not intended or written to be used and cannot be=used, for the purpose of (i) avoiding penalties under the Internal Revenue=Code or (ii) promoting, marketing or recommending to another party any tra=sactions or matter addressed herein. 1 EFTA_R1_01444471 EFTA02404663