Kind Regards, Daniel CORE: I Daniel Rabia I Chief Financial Officer' 66 East 55th Street, New York NY 10022 Id: Im: lc: If: Iwww.coreaccess.net From: Kathleen Buzbee (mailto: Sent: Monday, April 06, 2009 3:25 PM To: Daniel Rabia Subject: RE: Tax Returns et al The return preparer of the partnership return is responsible for allocating the liabilities properly Kathleen F. Buzbee CPA/ABV, CVA, MST Principal Konowitz, Kahn & Company, P.C. 127 Washington Ave North Haven, CT 06473-0190 Phone: Fax: Any tax advice contained in this communication (including any attachments) is not intended to be used, and cannot be used, for purposes of (i) avoiding penalties imposed under the United States Internal Revenue Code or (ii) promoting, marketing or recommending to another person any transaction or matter addressed herein. PRIVILEGED AND CONFIDENTIAL: This communication, including attachments, is for the exclusive use of addressee and may contain proprietary, confidential or privileged information. If you are not the intended recipient, any use, copying, disclosure, dissemination or distribution is strictly prohibited. If you are not the intended recipient, please notify the sender immediately by return email and delete this communication and destroy all copies. From: Daniel Rabia [mailto: Sent: Monday, April 06, 2009 3:23 PM To: Kathleen Buzbee Subject: RE: Tax Returns et al Do the recourse liabilities need to be itemized on her K-1 in order for her to have basis or can you allocate her proportionate share from the K-1 from TCCI to TCGM? CORE: I Daniel Rabia I Chief Financial Officer' 66 East 55th Street, New York NY 10022 Id: Im: lc: If: Iwww.coreaccess.net EFTA00771968