You know what will be most distressing and funny at the same time? The IRS now has a copy of all of Mr. Lanza's PR's and postings on this board. My oh my, one should have listened to their attorney as they just dug the hole quite a bit deeper for themselves. Jayne you need to stop typing as Joe is talking and start listening to your counsel! By the way, you will need your own separate attorney (just in case you did not know that).