2011 Year-End Planning Letters 2011_Year_End_Business_Tax_Planning_Letter.pdf 2011 Year End Individual Tax Planning Letter   Contact us with any questions,  Phone:  727-446.5858 or Email:  cpas@bollenback.com IRS CIRCULAR 230 DISCLOSURE: Any tax advice included in this written or electronic communication (and any attachments) was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency.