The information that the undersigned has caused to be submitted to The Waage Law Firm, A Professional Corporation, in connection with the preparation of the above-referenced tax return(s), is correct and complete. The undersigned further verifies that the taxpayer has, and will continue to maintain, the proper books, records, documents or other evidence required by the Internal Revenue Code and the rules and regulations thereunder to support the items claimed on its tax return if challenged by the IRS or other governmental agency.

The undersigned understands and acknowledges that The Waage Law Firm has not been engaged to audit, examine or review the taxpayer’s books and records, business operations, or documents or other evidence in order to independently verify the information provided to it. The undersigned further acknowledges that in preparing the above-referenced tax return(s) The Waage Law Firm has relied in good faith upon the undersigned’s representation that the information provided to The Waage Law Firm is correct and complete and can be properly supported with the necessary books, records, documents or other evidence required by the Internal Revenue Code and the rules and regulations thereunder.