EZ TAX, INC.                                                                       Phone:  (440) 843-6400                                                                                                                 Fax: (440) 842-0400

STEVEN J. DeLUCA                                              Tax Preparation for
President                                                                            Individuals and Businesses
                                                                          General Accounting
                                                                          Small Business Set-up
                                                                          Financial Planning
7055 Engle Road, Suite 502
Middleburg Heights, OH 44130


OVER 50 YEARS OF SERVICE