From: Erika Kellerhals Sent: Wednesday, July 20, 2016 5:02 PM To: jeffrey E. Subject: I'll call you in 5 minutes I am trying to get a tax court filing completed. =p class=MsoNormal> </a Erika A.=Kellerhals Member Kellerhals Ferguson Kroblin PLLC=span style='font-family:"Times New Roman","serif";color:black'><=span> =oyal Palm Professional Building 9053 Estate Thomas, Suite 101 St. Thomas, VI 00802 Circular 230: To ensure compliance w=th the requirements imposed by the IRS, we inform you that any tax advice c=ntained in our communication (including any attachments) was not intended o= written to be used, and cannot be used, for the purpose of (i) avoiding an= tax penalty or (ii) promoting, marketing or recommending to another party =ny transaction or matter addressed herein. EFTA_R1_01559295 EFTA02456194