October 19, 2007

Mr. & Mrs. James Smith
123 Any Name Lane
Any Town, NJ 12345

Dear James and Lisa:

We have prepared the enclosed returns from information provided by you without verification or audit. We suggest that you examine these returns carefully to fully acquaint yourself with all items contained therein to ensure that there are no omissions or misstatements. Attached are instructions for signing and filing each return. Please follow those instructions carefully.

You may contact the IRS for a status of your refund by calling 1-800-829-4477 and following the recorded instructions or 1-800-829-1954, Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. You may also access the Where’s My Refund feature on the IRS website. Point your browser to http://www.irs.gov and enter Where’s My Refund in the Search IRS Site box to access the secure website.

Have a copy of our 2006 return available because you will need to know information such as the filing status and the exact amount of your refund. You should wait at least 3 weeks after your return has been filed before checking on the status of your refund.

Also enclosed is any material you furnished for use in preparing the returns. If the returns are examined, requests may be made for supporting documentation. Therefore, we recommend that you retain all pertinent records for at least seven years.

Like all providers of personal financial services, tax professionals are required by law to inform clients of their policies regarding privacy of client information. Our firm continues to adhere to professional standards of confidentiality that are even more stringent than those required by law. We have always protected the security and privacy of your personal and financial information.


Types of Nonpublic Personal Information We Collect

The only nonpublic personal information we collect is provided to us by you or obtained with your authorization.


Parties to Whom We Disclose Information

We do not disclose any nonpublic personal information obtained in the course of our practice except as required or permitted by law. Permitted disclosures may include providing information to our employees, or, in limited situations, to unrelated third parties who need that information to assist us in serving you. In all situations, we stress the confidential nature of the information being shared.


Protecting the Confidentiality and Security of Clients’ Information

We retain records relating to our professional services to better serve your professional needs and, in some cases, to comply with professional guidelines. In order to protect your nonpublic personal information, we maintain physical, electronic and procedural safeguards that comply with our professional standards.

In order that we may properly advise you of tax considerations, please keep us informed of any significant changes in your financial affairs or of any correspondence received from taxing authorities.

Enclosed is an invoice for professional services rendered in connection with the preparation of your 2006 Individual Income Tax Return.

If you have any questions, or if we can be of any further assistance, please do not hesitate to contact us. Sincerely, Stephen P. Gunby, CPA

Stephen P. Gunby, CPA