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Rekaby & Associates • 21 WoodTick Rd. • Waterbury, CT 06705
Phone: 203-757-0808 / 203-575-8331 • Fax: 203-575-0475

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Circular 230 Disclosure, United States Treasury regulations effective June 21, 2005 require us to notify you that to the extent of this communication, or any of its attachments, contains or constitutes advice regarding any U.S. Federal tax issue, such advice is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that can be imposed by the Internal Revenue Service.