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HaeEun (Helen) Lee, CPA
Renner and Company, CPA, P.C.
700 North Fairfax Street, #400
Alexandria, Virginia 22314
Office : 703-535-1200
Fax: 703-535-1205

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In accordance with Circular 230 Treasury Department Regulations we are required to advise you that any tax advice in this e-mail may not be relied upon to avoid penalties under the IRC. If you are interested in a written opinion that can be relied upon to prevent the imposition of tax related to penalties please feel free to contact us.