Dear

Enclosed is your completed 1986 Tax Return and a copy for
your records.  Please sign the return where we have
indicated, enclose your check in the amount of $
and forward to the IRS.

I believe that we could be very helpful in reducing your
tax liability for the coming year if we were afforded the
opportunity to be of service to you in the area of tax
planning.  We are, by nature, a conservative firm and steer
away from tax shelters we consider questionable, or
borderline at best.  There are a sufficient number of ways
to safely shelter income that are both unquestionable and
constitute prudent investments.

We would be very happy to discuss our tax planning service
with you as soon as April 15th has come and gone, and there
will be no charge for this initial consultation.  At your
convenience, simply call and make an appointment with my
secretary.  We will look forward to seeing you.