<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML><HEAD> <META http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2900.2627" name=GENERATOR></HEAD> <BODY id=role_body style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: = Arial" bottomMargin=7 leftMargin=7 topMargin=7 rightMargin=7><FONT id=rol= e_document face=Arial color=#000000 size=2> <DIV> <DIV> Blame the IRS, courtesy of your state, local & federally  elected officials.</DIV> <DIV>  Dale</DIV> <BLOCKQUOTE style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: blue 2px solid"><= FONT style="BACKGROUND-COLOR: transparent" face=Arial color=#000000 size= =2> <DIV><FONT color=#400040>Yeah!  First time in 20 years I don't have= a major rebuilding lined up for summer.  Tunings kind of glittery of yo= u, too.</FONT></DIV> <DIV> </DIV> <DIV><FONT lang=0 face=Arial color=#400040 size=2 FAMILY="SANSSE= RIF" PTSIZE="10">Randy Mangus<BR>Mangus Piano Service<BR>140 Atkinson Ave.<BR>Wheeling, WV 26003</FONT></DIV></FONT></BLOCKQUOTE></DIV> <DIV></DIV> <DIV> </DIV></FONT></BODY></HTML>