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.

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Erika A.=Kellerhals

Member

Kellerhals Ferguson Kroblin PLLC=span style='font-family:"Times New Roman","serif";color:black'>&lt;=span&gt;

=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.