<HTML><HEAD></HEAD> <BODY dir=ltr> <DIV dir=ltr> <DIV style="FONT-FAMILY: 'Calibri'; COLOR: #000000; FONT-SIZE: 12pt"> <DIV>You can’t write off income that was never generated in the first place.  A lost check is income that was never generated.  You did the work but the money never made it to the bank.  No income, no taxes, no write off.</DIV> <DIV> </DIV> <DIV>OK so now for the rest of the issue, I’ve been through this before.  Most customers are happy to let me know if the check clears or not.  Those who don't, want the tuning for free and will call someone else next time.  That’s business.  You were possibly careless with the check, your record keeping, your laundry, it’s under the seat of the car, mixed in with a pile of junk mail, etc., etc.  Bottom line, you were careless.  We’ve all been there.  Squeeze what you can out of this one and then accept the lesson learned, no matter the price.</DIV> <DIV> </DIV> <DIV>Lar</DIV> <DIV> </DIV> <DIV> </DIV></DIV></DIV></BODY></HTML>