State and Federal Tax Resources:

Internal Revenue Service Website:  
www.IRS.gov

Federal Tax Forms & Instructions:
www.IRS.gov/app/picklist/list/formsInstructions.html

Internal Revenue Service Publications:
www.IRS.gov/app/picklist/list/publicationsNoticesPdf.html

Internal Revenue Code, Regulations :
www.IRS.gov/taxpros/article/0,,id=98137,00.html

Michigan Department of Treasury:
www.Michigan.gov/treasury

Michigan 2009 Taxpayer’s Guide:  
www.legislature.mi.gov/documents/Publications/TaxpayersGuide2009.pdf

Michigan Tax Forms:   
www.michigan.gov/taxes/0,1607,7-238-44143—,00.html

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To ensure compliance with IRS regulations (specifically IRS Circular 230 Disclosure), we inform you that, unless otherwise expressly indicated herein, any tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax penalties or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.