Strategic Global Investments, Inc. (STBV)

[IPO$]

As an independent contractor, Andy Fellner is required to pay estimated taxes for each quarter. He needs to get the specific details by obtaining IRS Publication 505, Tax Withholding and Estimated Tax or see a summary on the web at www.irs.gove/taxtopics/tc355.html.

It is late but if he files and pays, if he has not already, he could escape criminal charges from the IRS and state in which he resides, assuming there is a state income tax.

If he is an employee, he will be subject to payroll taxes which double the tax and a trust fund recovery penalty of 100% of the unpaid taxes.