is not without questions. 4 EFTA00597494 ID: CCA-111831-08 Office: UILC: 1014.04-00 Number 200937028 Release Date: 9/11/2009 From: Sent: Tuersiay, November 18, 2008 3:19 PM To: Cc: Subject RE: Requal for Advice We strongly disagree with taxpayers contention. In this case, the taxpayer tran