History of AFIT

The original board members were elected from those two representatives from each professional organization who attended the first meetings:

President Terri Hesse IRS

Vice President Judy Otto EA

Secretary Steve Yost

Treasurer John Roach ASPA

Board Members:

Howard Boice ADOR

Del Walth ADOR

Tom Clark IRS

Greg Robinson AzBAR

Nellie Williams EA

Dan Baran CPA

Robert Hofmann CPA

Ray Lipton IRS

Rena Mason ASPA

There were 6 Sub-Committees originally:

(Chairpersons also listed) The membership of the committee was to consist of two members from each of

the member organizations.

Developing Joint Outreach Programs
Identifying Tax Problems - Dan Baran, CPA
Educating Taxpayers and Practitioners on Compliance Issues - Tom Clark, IRS
Improving Feedback Loop with IRS/State - Nellie Williams, EA
Clarity and Consistency of Tax Laws - Greg Robinson, BAR
Improving Publicity of State/IRS Tax Issues - Howard Boice, ADOR

In 1991 The committees consolidated into 3 committees:

Clarity and Consistency of Tax Laws which discusses collection issues.
Audit and compliance which discusses Audit issues at various federal and state levels, and
Tax Forum/Education committee which is responsible for the education program sponsored by AFIT.

Throughout 1993, the Board has acted as this committee passing the chairmanship of various programs around its members.

The beauty, the genius, the miracle of the work of this Arizona Forum for Improvement of Taxation lies in the statement of operating guidelines: "Working committees headed by a Board member should be untethered by bureaucratic tape in pursuing the objectives of the committee. Controversial issues should be addressed. Minutes of the committee meetings should be provided to the Secretary of the Board. Final documents/positions/comments should receive concurrence from the Board."

Attendance at committee meetings continues to reflect Division Chiefs of IRS and ADOR, officers of the member organizations and competent tax professionals who represent the professional tax community and the taxpayers of Arizona. A partial listing of the accomplishments of the committees will be included in this report.

A representative of IRS to AFIT states that at AFIT an issue can be brought out by any tax organization so that the issue can be taken back to the agency for discussion of the spectrum of consequences of possible action. AFIT provides a forum for contacts between the IRS and the state agency, ADOR at committee and board levels.

An ADOR representative as liaison to the AFIT board likes this forum as a place to solve problems before issues grow and before bad will occurs widespread. He expresses that even if a solution is not possible, then a compromise can be reached.

At a meeting of veteran AFIT members, the tax practitioner community expressed that the greatest benefit to themselves and the taxpayers they represent is the opportunity to work directly as equals with Division Chiefs at IRS and ADOR who have the same interests in solving problems and understanding issues that affect Arizona taxpayers as we do.

TOPICS, POLICIES, PROCEDURES AFFECTING ARIZONA TAXPAYERS

ADDRESSED, CHANGED, OR IMPROVED BY AFIT

The members of AFIT through the committees and the Board of Directors identify problems, discuss and compile facts and make presentations to governments or professional organizations in an effort to change policy or procedures which will improve the climate for taxpayers in Arizona. All six committees in 1988 worked at identifying and improving the conditions for taxpayers. In 1991 the remaining committees were called Audit and Compliance, Clarity and Consistency of Tax Laws with an emphasis on Collection issues, and the Outreach Committee which functions with an educational emphasis.

Issues with an * have been resolved to the satisfaction of the members of AFIT. The committee which has worked on the changes is identified by an abbreviation: (A) Audit and Compliance (C) Clarity and Consistency (O) Outreach (F) Feedback (now consolidated).

* IRS and ADOR should cooperate with taxpayers who owe liability to both agencies when considering payments available to establish installment agreements. Each agency should agree to divide the available payment amount equitably. (C)

* AFIT members and Board review Arizona tax forms, tax policy pieces, penalty abatement guidelines, some proposed legislation and other documents which will impact the taxpayers of Arizona. (C)

* Power of Attorney forms and their use within the various governments was extensively discussed and changes implemented. All committees and the board identified problems and suggested solutions at each level.

- AFIT's members brought the flagrant practice of ignoring POA's by both governments and circumventing the authorized representative with direct taxpayer contact to the attention of both IRS and ADOR. A special POA address was given in Ogden to insure prompt entry of POA onto the system computer. ADOR has recently implemented such an address. More consistent recognition of POA by the governments avoids needless duplication of submission and delay of handling tax issues.

- A recommendation to the Commissioner of IRS from the Clarity and Consistency committee and the AFIT board was implemented. CP2000 notices now carry a modified Power of Attorneyon them so that taxpayers can sign before mailing the notice to their representatives.

- Consolidation of forms became available in 1993 when ADOR agreed to accept the IRS form as long as Form 140 or the Arizona form number was indicated by the taxpayer before signing the POA. (A)(C)(O)

* The Clarity and Consistency committee requested and received from the Internal Revenue Service and the Arizona Department of Revenue the facsimile numbers for their various offices and guidelines for the use of the FAX. Many examples already exist of tremendous timesaving by virtue of the transmission of documents and powers of attorney to various offices. At the request of AFIT, the procedures and guidelines for use and the FAX numbers were publicized for maximum utilization by taxpayers and tax professionals. (C)

* AFIT committees addressed the timeliness of IRS and ADOR correspondence. Due to suggestions of members and others there isimproved grammatical content of correspondence and improved punctuation andclarity of speech. Correspondence is directed to the 6th grade level. Timeliness of communication has improved greatly. (F)

* There was a problem of undue hardship travel for taxpayers living in one city being required to travel 40+ miles for an audit because the workload of IRS audits had been shifted between offices. Once it was brought to the attention of IRS by the Audit and Compliance committee, that practice was discontinued. (A)

* ADOR had a policy of not issuing any correspondence when an audit had ended without change. Taxpayers continued to have liability for an additional audit on the same year and had no proof for substantiating a repetitive audit claim. Now ADOR will issue a "no change" letter at the end of such an audit. (C)

* To implement the procurement of prior year income information in a timely fashion for non- filers, AFIT suggested and the IRS produced a 1 page form which would send copies of W-2's and 1099's to either the taxpayer or the POA. The IRS in Phoenix District was even more efficient with their form.They included a request for installment payment for those falling within the new collection procedures of under $10,000 and ability to pay within 36 months. One form sends missing documents from 2 locations and establishes an installment plan! (C) (A) (O)

* Tom Clark explained the IRS "Q" system pertaining to non-filers. (A)

* Non-filer Days held in Phoenix, Tucson, Sierra Vista, Sun City, Bullhead City, and Prescott by tax professional member groups of AFIT. IRS created a form to expedite securing information; loaned and transported copy machines; provided prior year tax forms and Package X; provided 800 number for limited IDRS access on a Saturday. Great success for publicity for non-filer program due to newspaper, TV and radio coverage. Over 250 taxpayers were assisted with tax and collection problems and others relieved that a professional confirmed they have no tax obligations as they have gotten older. Some are still assembling their data in preparation for filing. ( All of AFIT)

* The Audit and Compliance committee identified a need for additional information dissemination on the subject of Non-Filers. They researched,prepared a paper, had it approved and sent to the member organization newsletters for publication to the tax community. (A)

* The Audit and Compliance committee produced another paper on the subject of Employees vs. Independent Contractors. They did the research on law and policy, prepared the paper, had it approved and published it in the Tax Forum 1991 Course Material notebook and in member organization newsletters. (A)

* Through the efforts of the Audit and Compliance committee a statement of explanation and requirement for the filing of Form F-8594, Asset Acquisition Statement at the time of the Sale/Purchase of a Business. The paper was distributed as a news release and as an informational article to member organization newsletters. (A)

* Audit and Compliance researched a series of mail received by taxpayers from tax protester groups active in the Phoenix area. They prepared a news release of factual information about the activities of the groups for public dissemination and publication in member organization newsletters. Several months later, IRS agents raided the headquarters of the Pilot Connection, one of the groups mentioned in the article. (A)

* ADOR asked AFIT to review documents for their TQM project, a internal quality control project. A presentation was made to the AFIT board and the documents were reviewed and suggestions made. AFIT members frequently review Arizona tax forms, procedures, policy statements and some proposed legislation for clarity and consistency in implementation. (O)

* AFIT formally recommended that practitioners notify taxpayers with Offers In Compromise of the extension of the collection statute and of the necessity of remaining in compliance by filing returns and paying timely for 5 years. The recommendation was sent to member organization newsletters. AFIT sponsored a workshop on Offers in Compromise which was taught by the IRS. ADOR was present to answer questions. (C) (O)

- ADOR guidelines for Offers in Compromise remain less defined than those for IRS. They continue to review the procedure and guidelines to provide relativity to those of the IRS used by taxpayers today. (C)

- Currently there is no computer check with other Service Centers concerning the payment of 100% penalties. It is impossible to tell if the tax has been paid by other corporate officers in another jurisdiction without a laborious nationwide search. (C)

- ADOR is considering a revision of the Sales Tax System using the POA forms.

- Since the beginning of AFIT, an Ad Hoc committee has been discussing Electronic Filing. Practitioners feel the procedure shifts costs from the IRS to the practitioners. IRS had provided one study that confirmed that position. Practitioners continue to seek incentives from the IRS to go into Electronic Filing. Rumors are that in 1995 even laser generated paper returns will not be accepted as correct filing. AFIT continues to discuss and work on education and explanation and compromise. (C) (F)

- Arizona taxpayers have a court case pending concerning the Tax Benefit Doctrine. AFIT recently received a response to a letter from our President requesting audits concerning the issue be held in abeyance until the case is decided. Some requests for abeyance will be honored. The letter from Steve Shiffrin, Assistant Director of Revenue recently stated the ADOR policy. (A)

- AFIT continues to address the issue of consistent subsistence expense guidelines between Chapter 13 trustees, IRS and ADOR, and consumer credit counseling. Currently IRS and ADOR allow less for necessary living expenses than other governmental agencies when arranging partial payments of taxes due. (C)

- ADOR continues to send only one letter when responding to Audit information or billing. Either the POA OR TAXPAYER receives the statement. There is only one communication from ADOR so there must be CONSTANT communication between the taxpayer and his representative to insure no correspondence is overlooked. ADOR states their computers cannot overcome the problem. We all continue to work on the solution.

- Golson Rule -- Post nuptial agreements and the legal issues they may raise in a community property state concerning the collection potential of individuals who have no interest to property. The issue becomes particularly poignant in the context of future earnings of a non-liable spouse. A paper has been issued. AFIT sent a paper to the Commissioners Advisory Group in Washington, DC. (C)

- Discussion has been tabulated and sent to IRS concerning the inconsistency in the rules for filing Form 2220, Underpayment of Estimated Tax by a Corporation. If a corporation owes $1 in a prior year, there is no penalty. If it owes $0, there will be a penalty. (C)

* With considerable IRS input, an article was written on the developments in the Defined Benefit Plans which was sent to member organization publications by the Feedback Loop. (F)

* AFIT sponsored education and dissemination of information continues to be a strong asset to the tax community in Arizona. More than 85 have served on the faculty for our three successful educational Forums, Liaison meetings and the Offer in Compromise workshops. 1600+ have attended the seminars. The readers of member organization sponsored newsletters have received more than 6 educational articles researched, prepared, approved and disseminated by AFIT committees. (O)

* Tax Forum projects and AFIT sponsorededucation continues to command excellent volunteer support from the ADOR, IRS, the members of tax organizations and their staff for the assembling of educational materials, placing signs, registration, publicity, copying, and hosting. The excellent person to person relationships which have developed during these "work sessions" where people perform a variety of tasks without evidence of rank or division continue to enrich the spirit of cooperation between agencies and representatives.

- Untold amounts of Arizona taxpayer dollars were saved during one lunch. Informal introductions were made around a randomly seated table of AFIT attendees. The IRS staff responsible for the distribution of tax forms to the remote areas of the state met the ADOR staff person responsible for the same distribution. Over the hamburger, they arranged to share a truck! Without AFIT they had not met before. They might never have met and we would still be paying for two trucks. Countless tiny stories like that one have happened. Some benefit us all, some just one taxpayer. The spirit at AFIT is to attack the problem, but never an individual. Members work togetherin a cooperative, not an adversarial spirit.

Calendar of AFIT history

11/17/88 First meeting tax professionals, Mr. Berry, Mr. Waddell, Stu Sobel,

members of Az tax professional community. New concept of a coalition discussed.

1/9/89 Board Meeting Choose Committee Chairmen

2/6/89 Board Meeting Federal ID, Articles of Incorporation, checking account, mission statement

3/6/89 Board Meeting

4/24/89 Board Meeting Logo selected, Tax Forum 1990 planned.

5/20/89 Committee Member training

5/22/89 Board Meeting Membership certificates

6/30/89 Board Meeting Sheraton selected for Tax Forum 1990, National level speakers chosen,

committee reports, Steve Yost acting as Recording Secretary, CPA initiated tax

calendar and telephone directory of Governmental agencies approved for AFIT

7/11/89 Letter from Leslie Shapiro concerning the AFIT request for attention to the Form 2848,

Power of Attorney

7/27/89 Invitation for Commissioner Goldberg to address Tax Forum 1990

8/25/89 Board Meeting Letterhead adopted, non-profit status questioned, 990 timely filing queried

9/29/89 Board Meeting Richard Voskuil will speak in Goldberg's place, Improving Feedback

committee to review ADOR tax forms, Howard Boice noted national attention given AFIT for

its fine work in improving communication throughout the tax community

10/27/89 Board Meeting Brochure for Tax Forum 1990 mailed, member group newsletters

will publish article requesting member questions and problem suggestions for committee discussion

11/17/89 Board Meeting Expansion to other memberorganizations discussed, tabled for 1 year,
QFIT (Indiana) received 501 (c)(3) recognition

12/15/89 Board Meeting

1/12-13/90 Tax Forum 1990 612 attended 39 quality sessions provided by top notch volunteer

educators. Extremely successful!

1/26/90 Board Meeting

2/23/90 Board Meeting Planned annual meeting including inviting Stu Sobel and other National

Coalition board members to attend

3/30/90 Board Meeting Member and Board input for DOR procedures and instructions continues.

Tax Forum 1991 to plan for 750 attendees.

4/28/90 Stockholders meeting, regular board meeting,board reorganization, second annual meeting

for AFIT, board and committee members 9-4.

Consolidation of committees as stated earlier.

"The Board's desire to be more active in publicizing tax issues and particularly assuring the

accuracy of material which appears in the media, will necessitate that responses from AFIT protect

the credibility of those responding and ensure against possible conflicts of interest. Any media

contacts initiated by AFIT will be handled case-by case ensuring that responses do not portray AFIT as an extension of the IRS, Department of Revenue or any other single organization."

5/31/90 Board Meeting IRS expects ruling of District Counsel to cause their involvement in AFIT

to be sharply curtailed in spite of their belief in the benefits of the group. Contributions to National Coalition tabled indefinitely.

6/5/90 Resignation of Terri Hesse as President of AFIT. Memorandum further states the IRS

Rules of conduct state that employees are prohibited in activities which will result "in a conflict

of interest or the appearance of a conflict of interest with his other duties". Because of the

appearance of conflict District Counsel recommended withdrawal of IRS from the

AFIT Board of Directors.

New description of AFIT reads: The Arizona Forum for the Improvement of Taxation is a coalition of the Arizona Society of Practicing Accountants, the Arizona Society of Enrolled Agents, the Arizona Bar Association, the Arizona Society of CertifiedPublic Accountants with liaison from the Internal Revenue Service and the Arizona Department of Revenue.

6/29/90 Board Meeting Judy Otto acting President

7/27/90 Board Meeting

8/17/90 Special Board Meeting Election of Officers:

Greg Robinson, Esq. President

Judith Otto, EA Vice-President

Robert Lane, Esq. Secretary

John Roach, Jr. Treasurer

Ellen Campbell, EA will assist Sandy Williams, ADOR with Tax Forum 1991 Publicity in light

of District Counsel's decision which may influence the Attorney General's decision on ADOR personnel's

participation in leadership roles of AFIT.

9/28/90 Board Meeting Faculty and topics of Tax Forum 1991 reviewed

10/26/90 Board Meeting Publicity and Advertising of Tax Forum to include new brochure,

advance letter to previous attendees, news releases from IRS and DOR, member newsletter column

inserts

11/30/90 Board Meeting

1/18-19,91 Tax Forum 1991 Wyndham Hotel, Scottsdale, Az. 400 attended Hotel costs

exceeded Discounted revenues, but education quality and faculty declared a success by all

who attended! Meals and facility were rated well except for the request for an apology for the

cold cucumber soup.

2/4/91 Board Meeting Reviews of Tax Forum 1991, vote to hold Tax Forum 1992 and continue

other functions and purposes of AFIT. Discussed going to a Town Hall format, road shows of

education and public awareness of tax matters, talk show participation and publishing our own

newsletter. Because AFIT does not want to influence legislation and does not wish to jeopardize

its relationship with the liaison members of IRS and DOR, it seems best to continue

communication through Board approved information submitted to member organization newsletters.

4/26/91 Board Meeting Report on QFIT activities. Discussion of 990 filing. Audit and Compliance

will provide short articles for member newsletters on the topics they discuss:non-filers, pension

plan audits update, etc. The Board will approve before publication.

5/28/91 Board Meeting

6/28/91 Board Meeting AFIT will encourage the stateBAR association to sponsor a non-filer tax day

again. New DOR practices and procedures discussed.

7/26/91 Board Meeting Banquet eliminated from Tax Forum 1992 with breakfast's substituted. Hyatt

Regency-Phoenix chosen as 1992 site. Clarityand Consistency reports Arizona Offers in Compromise

to be approved by Attorney General's office. Chapter 13 subsistence expense guidelines

compared to IRS & ADORguidelines for part pay subsistence allowances. Newsletter editors

of member groups addresses listed. Audit and Compliance reports article on Form F-8594,

Asset Acquisition Statement, approved and ready for dissemination.

8/10/91 Board Meeting Clarity and Consistency passed out Consumer Credit Counseling guidelines,

trustee guidelines and Food-Stamp program forms. Forum 92 progress report. Robert

Hofmann elected Treasurer.

9/27/91 Non-profit status sought for AFIT. Credit card acceptance for Tax Forum 92 authorized.

Board loans for mailing brochure discussed.

10/25/91 Board Meeting Update Tax Forum 92 Faculty letters approved,

syllabus of materials requested

11/22/91 Board Meeting ASPA will be co-sponsor of TaxForum 92 so that we

can use their established credit card arrangement to ease payment for our attendees.

Each AFIT committee will present a session at the Tax Forum on their discussion area:

Audit and Compliance and Clarity and Consistency of Tax Law with emphasis on Collection issues

12/13/91 Board Meeting Emphasis on AFIT name recognition discussion

1/24-25,92 Tax Forum 1992 More in depth sessions, good faculty, excellent reviews, money

making, 400 attended - successful! Forum topics contained a concentration on education that could

only be presented by this unique organization where all views of a subject could be heard on the

same panel time and time again (Practitioners, State, and Federal Government serving on the

same committee for a year had developed trust, respect, and rapport. Their resulting presentations

were a wealth of knowledge unavailable in other forums.)

2/28/92 Board Meeting Appreciation certificates mailed to 125 volunteers and speakers who assisted in Tax Forum 1992. Board Members encouraged to evaluate and write the AFIT mission statement at the request of the ASCPA who is concerned about our education commitment as part of our mission being in conflict with their CPE profit program.

4/24/92 Board Meeting AFIT will sponsor the Tax Liaison Day with the ADOR and IRS. The

event will be held in Phoenix in early January 1993 with a simpler format than the Tax Forum.

Evaluations of Tax Forum 1992 tabulated and reviewed. Generally good evaluations.

5/29/92 Board Meeting Composition of the Board discussed. New members are appointed by

the member organizations. Board requests that only one of the two from each organization be

replaced at a time in the future to insure some continuity of the Board of Directors. New

members were accepted and the new liaison member from ADOR was welcomed.

Clarity and Consistency reported new IRS guidelines on Offer in Compromise. Information is

available to provide to member newsletters. Tax exempt status discussed in light of filing of

Form 990. Stu Sobel's office contacted again.

6/26/92 Board Meeting Joan Parker, ASPA elected to fill the office of Treasurer. New IRS facility

tours will begin in the fall. Audit and Compliance reported on the "Q" system for rating non-filers.

Tip reporting in the food industry is a new enforcement area. Clarity and Consistency report for

practitioner members: remindtaxpayers in writing of the requirement of filing and paying on time and

remaining in full compliance for 5 years to avoid the voiding of the Offer in Compromise and that

the submission of OIC extends the statute for 1 year for collection.

7/31/92 Board Meeting Election of Officers.

President Gregory Robinson, Esq.

Vice-President Ellen Campbell, EA

Secretary Bill Arnold, ASPA

Treasurer Joan Parker, ASPA

Craig King, CPA will be chairman of the AFIT sponsored Tax Liaison meeting January 15, 1993.

AFIT board members were asked for their comments on the enclosed draft of Arizona

General Tax Procedures which concern Tax Rulings and Tax Procedures and the tax benefit

rule.

8/28/92 Board Meeting Discussion of offering CPE credits and other issues of Tax Liaison meeting 1993.

9/25/92 Board Meeting Tom Smith, Chief of Examination, IRS visited to explain IRS non-filer

program which begins November 92. Ellen Campbell, Vice-President of AFIT will represent

the practitioner community during media interviews about the IRS non-filer program.

AFIT voted to co-sponsor a non-filer day in November. The BAR will provide attorneys,

EA's, CPA's and ASPA will provide 20+ accountants to prepare tax returns. Bob Lane

will find a place and coordinate with the BAR.

10/10/92 Board Meeting Steve Shiffrin, ADOR, spokeabout the departments expanding focus for the

future, ADOR policies, sales tax compliance.

Non-Filer day will be December 5, 1992. AFITand State BAR will co-host. IRS will

do publicity, provide tax forms to be distributed to the public, and lend copiers and a system for accessing IDRS or ordering W-2, 1099 information. Solicitation of liaison issues for ADOR or IRS sent to

member organization newsletters.

11/20/92 Board Meeting Steve Silver will provide trainingor attorneys who will volunteer for the

AFIT co-sponsored non-filer day December 5, 1992. Cathie Galloway will chair a committee

to develop Tax Liaison Meeting agenda.

12/5/92 AFIT sponsored Non-Filer Day in Arizona

Phoenix site at Park Central included Az BAR, CPA's, EA's, ASPA for a total of 40 volunteers

and wonderful IRS support with transportation of equipment, 800 numbers for information

access and forms distribution. 3 sites in Tucson were opened and staffed by ASPA.

ASPA also opened and ran a non-filer site in Sierra Vista, Bullhead City and in Sun

City. ASEA ran a one day site in Prescott December 14 and assisted 35 non- filers. More

than 250 non-filers were helped on the non-filer days. The publicity and curious

drop-in's amounted to triple that number in the IRS offices.

12/18/92 Board Meeting Discussion of sponsoring another non-filer day in the fall of 1993.

Clarity and Consistency composed a letter about tax protestor organization operating in

Phoenix area. The Board voted to mail the letter with staff assistance by IRS.

1/8/93 Board Meeting AFIT voted to ask ADOR and IRS to provide written answers to

the questions submitted in writing to them for the Liaison meeting January 15, 1993.

1/15/93 AFIT Tax Liaison Day held at CountySupervisor's Auditorium. 127 attended. Facilities,

parking, location well received by attendees.

2/26/93 Board Meeting Late filing of Form 990 discussed. January 1994 targeted for another

AFIT sponsored Tax Liaison Day. October 1993 chosen for another AFIT sponsored Non-Filer Day.

IRS agents raided the Pilot Connection society which is one of the organizations that was

targeted in AFIT's recent news release distributed throughout the state.

4/30/93 Board Meeting Ed Chavez, Acting District Director, IRS attended as a visitor. Prescott

Berry retired as District director in early April.

It was voted unanimously that AFIT sponsor a seminar for Offer in Compromise to be taught

by the IRS and DOR. The plan is to have two identical half-day sessions in July at a

cost of $20. Member organizations will place notices and registration forms in their newsletters.

Joint subcommittee meeting with the new IRS District Director and the

new Director of Arizona Department of Revenue requested for fall.

5/15/93 AFIT board invited to attend the swearing in ceremony of the new District Director for Phoenix

District, Mr. Mark Cox. Those members in attendance met Mr. Cox who had already been briefed

about AFIT and the cooperative effort of the tax professionals in Arizona. He expressed his support

would continue the strong presence IRS provides AFIT on the board as liaison and in each of the

committees.

5/21/93 Board Meeting Mr. Yeager and Mr. Chavez of ADOR attended as guests to present their

synopsis of the total quality management program. ADOR mission statement listed. Stu Sobel will attend

a future Board Meeting to learn of our activities and accomplishments and to instruct us on similar

organizational activities throughout the country. We will plan an extended meeting and invite all

committee members to attend.

6/25/93 Board Meeting We will prepare a historical document to clarify our past accomplishments and assist in the formulation of future goals.

Individuals who have participated in AFIT organization, board meetings

and projects or as committee members:

Prescott Berry, IRS

Terri Hesse, IRS

Oliver Robinson, IRS

Edward Castro, IRS

Thomas Clark, IRS

Stu Sobel, IRS

Elisabeth Wilcox, IRS

Betsy Kinter, IRS

Patricia Lynch, IRS

Karen Mortimer, IRS

Wayne Hunt, IRS

Laura Lopez, IRS

Dan Baran, CPA

Mike Daggett, CPA

Jerry Bernard, CPA

Terri Hothem, CPA

Robert Hofmann, CPA

Craig King, CPA

Barbara Dickerson, CP