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<DIV>Colleagues:</DIV>
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<DIV> Got a call from a person who got my name from an
accountant wanting me to do an estate tax return for a 2.5M estate, with a
surviving spouse and a trust. Will has been probated and I am told trust
was established. I am uninterested in doing a return under these
circumstances and I cannot understand why her attorney did not at least refer
her to someone who would if the attorney doesn’t want to do it
her/himself. I would appreciate a couple of names for reasonable
priced return preparers in this area. BTW the estate is apparently 100%
cash and listed securities. Should not be difficult although I did sense a
certain tenseness in the client as we talked over the phone. Thanks.</DIV>
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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">MARTIN
SILVER, LLM TAXATION, NYU<BR>ATTORNEY AT LAW<BR><BR>1420 - Fifth Avenue, Suite
3000<BR>Seattle, Washington 98101<BR><BR>Tel: (206) 224-3461<BR>Fax: (206)
224-3459<BR><BR>Web: http://silvertaxlaw.com<BR><BR>CIRCULAR 230 DISCLOSURE: To
comply with Treasury Department regulations, we inform you that, unless
otherwise expressly indicated, any tax advice contained in this communication
(including any attachments) is not intended or written to be used, and cannot be
used, for the purpose of (i) avoiding penalties that may be imposed under the
Internal Revenue Code or any other applicable tax law, or (ii) promoting,
marketing or recommending to another party any transaction, arrangement, or
other matter<BR><BR>THIS MESSAGE MAY CONTAIN CONFIDENTIAL OR PRIVILEGED
INFORMATION. IF YOU ARE NOT THE INTENDED RECIPIENT PLEASE IMMEDIATELY ADVISE THE
SENDER BY REPLY EMAIL AND DELETE THE MESSAGE. THANK.
YOU.</DIV></DIV></DIV></BODY></HTML>