2009 Year-End Planning Letters   2009_Business_Tax_Letter.pdf   2009_Individual_Fall_Letter.pdf       Contact us with any questions : 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.