Engagement Letter

This letter is to confirm and specify the terms of my engagement with you and to clarify the nature and extent of the services I will provide. In
order to ensure an understanding of our mutual responsibilities, I ask all clients for whom returns are prepared to confirm the following

I will prepare your Federal and requested state income tax returns from information which you will furnish to me. I will make no audit or other
verification of the data you submit, although I may need to ask you for clarification of some of the information.

It is your responsibility to provide all the information required for the preparation of complete and accurate returns. You represent that the
information you are supplying to me is accurate and complete to the best of your knowledge. You should retain all the documents, canceled
checks and other data that form the basis of income and deductions. These may be necessary to prove the accuracy and completeness of
the returns to a taxing authority. You have the final responsibility for the income tax returns and, therefore, you should review them carefully
before you sign and file them.

My work in connection with the preparation of your income tax returns does not include any procedures designed to discover defalcation or
other irregularities, should any exist.

I will use my judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities'
interpretations of the law and other supportable positions. I plan to perform reasonable research to support positions taken in your income
tax returns. Unless otherwise instructed by you, I will resolve such questions in your favor whenever possible.

The law provides for a penalty to be imposed on any underpayment that results from negligence or disregard of rules or regulations.
Negligence "includes any failure to make a reasonable attempt to comply..." with the code. Disregard "includes any careless, reckless or
intentional disregard". The law also provides various other penalties that may be imposed when taxpayers understate their tax liability. If the
tax authorities assess penalties, you agree to be responsible for their payment and not to look to me for reimbursement.

Your returns may be selected for review by the taxing authorities. Any proposed adjustments by the examining agent are subject to certain
rights of appeal. In the event of such government tax examination, I recommend that you hire a competent professional to represent you.  

My fee for these services will be based upon the amount of time required to complete your return, plus any direct out of pocket expenses.

I will not be preparing any tax returns for you that are not covered by this agreement. Please indicate your acceptance of this agreement by
signing and dating a printed copy of this letter and mailing to me. If you do not accept the above conditions I will be unable to provide any tax
preparation services. If you have any questions regarding anything in this letter, you may e-mail them to me.

I want to express my appreciation for this opportunity to work with you.

Janine S Overlie

I accept the above agreement.

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Signature                                              Date