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M. Robert Bowers, Certified Public Accountant · 6661 Pirch Way, Elkridge, MD 21075 · Telephone: (410) 461-6161
Bowers, Marin & Co. is a nationwide leader in professional tax preparation.
Maryland License #4843
 

Pursuant to applicable U.S. Treasury Regulations, we must advise you that any tax advice
included in this communication is not intended or written to be used, and cannot be used,
by a recipient for avoiding penalties that may be imposed on the recipient by any
governmental taxing authority or agency.