<![CDATA[
<body bgcolor="#FFFFFF">
<DIV ID="Layer2" STYLE="position:absolute; width:607px; height:156px; z-index:2; left: 0; top: 0">
<DIV> <TABLE CELLSPACING="0" CELLPADDING="0" BORDER="0"> <TR> <TD HEIGHT="237" COLSPAN="3" VALIGN="top">
<H3><FONT FACE="Verdana, Arial, Helvetica, sans-serif" COLOR="#663333"><IMG SRC="images/cpa_logo.gif" WIDTH="82" HEIGHT="37" ALIGN="RIGHT">For
all your Tax and Accounting Needs</FONT><BR>Donald L. Starr, Certified Public
Accountant</H3><H4><FONT FACE="Verdana, Arial, Helvetica, sans-serif">We provide
individual, partnership, and corporate accounting and tax compliance services.</FONT></H4><H4><FONT FACE="Verdana, Arial, Helvetica, sans-serif"><IMG SRC="images/eagle_fly_lg_wht.gif" WIDTH="100" HEIGHT="100" ALIGN="LEFT">With
our practice on the US/Canadian border we have a good deal of experience in cross-border
and ex-patriot tax issues.</FONT></H4><H4><FONT FACE="Verdana, Arial, Helvetica, sans-serif">Call
us today for information on how we can assist you.</FONT></H4></TD></TR> <TR>
<TD WIDTH="252" HEIGHT="1" VALIGN="top"><IMG WIDTH="252" HEIGHT="1" SRC="transparent.gif"></TD><TD WIDTH="191" HEIGHT="1" VALIGN="top"><IMG WIDTH="190" HEIGHT="1" SRC="transparent.gif"></TD><TD WIDTH="162" HEIGHT="1" VALIGN="top"><IMG WIDTH="161" HEIGHT="1" SRC="transparent.gif"></TD></TR>
</TABLE></DIV><P><IMG SRC="images/Line02.gif" WIDTH="607" HEIGHT="5"></P>
<H5 ALIGN="center"><FONT FACE="Verdana, Arial, Helvetica, sans-serif">Don L.
Starr<BR>
Certified Public Accountant<BR>
357 Martin St., Suite C, P.O. Box 1419, Blaine, Washington 98231-1419</FONT><FONT FACE="Verdana, Arial, Helvetica, sans-serif"><BR>
Tel: (360) 332-4907 • Fax: (360) 332-4005<BR>
<a href="http://www.alfahunt.com/cont/dstarr.htm" target="_parent">CLICK
HERE TO WRITE US</a></FONT></H5>
<H5 ALIGN="center"><font face="Arial, Helvetica, sans-serif">[<a href="main.htm" target="_self">HOME
PAGE</a>] [<a href="aboutdon.htm" target="_self">ABOUT
DON</a>] [<a href="topics.htm" target="_self">TAX
TOPICS</a>] [<a href="ITIN.htm" target="_self">NON
CITIZENS</a>] [<A HREF="forms.htm" target="_self">FORMS</A>]
[<a href="http://www.alphahunt.com/" target="_parent">WEB SEARCH</a>]<br>
</font> </H5>
<h5 align="center"><font face="Arial, Helvetica, sans-serif" size="2" color="#550000">Web
site maintained and hosted by: <a href="http://www.wrknet.com/" target="_parent">Int'l
Graphics & Design</a></font><font face="Arial, Helvetica, sans-serif"><br>
<font size="1" color="#550000">Copyright © 1999 All Rights Reserved.<br>
</font><font face="Arial,Verdana,Helv,Helvetica" size="1" color="#550000"><a href="http://www.wrknet.com/" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('idglogo','','images/idglogo_F2.gif',1)" target="_parent" ><img src="images/idglogo.gif" name="idglogo" width="128" height="26" border="0" alt="Web Site Design"></a></font></font></h5>
</DIV>
</body>]]>