I wish to echo Joe Anthony's sentiments. As a sole proprietor enrolled agent, even though I have been practicing for almost 30 years, it never fails that. at least once a year or more, I am stymied. Every time I think I've heard it all, I hear something new. I don't know what I would do without the help I receive from all you "co-workers". I have never asked a question without receiving an answer, usually within 24 hours. Fantastic! Thanks to each and every one of you for all of you valuable advice. Kate, EA in PA