IT OVER offers in compromise

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					                          The Illinois Chapter of
                          National Association of Tax Professionals
                          23264 N Seneca Ct., Cuba, IL 61427

JUNE 2012, Publication No. 43                                                                                      Nick Fiorillo, Editor

 PRESIDENT
 Gene Wallace
 (309) 444-8087
                                      President’s Letter
                                      IT’S OVER!!!!!!!!
 genestaxservice@yahoo.com                                                                                    will continue to do so.
 VICE PRESIDENT
 Marianne Anderson                                                                                            Be sure to check out the
 (815) 758-7111                                                                                               courses being offered in IL
                                      The 2011 Income Tax filing Changes happen almost daily.                 this year by NATP. And don’t
 TREASURER                            season is over!!!                    It can be tough to keep up with.   forget the ILNATP Convention
 Joy Garab                                                                 How do we do it? NATP!
 (815) 654-7800                                                                                               in Bloomington in November,
 jgarab@aol.com                       Well, maybe not!           Did you                                      and of course you do not want
                                      file any extensions? So did As NATP members, we receive                 to forget the National NATP
 SECRETARY                            I. When will you file your last lots of communications from             Convention in Baltimore in July.
 Nikki Kratzner                       return for 2011? I probably the NATP national office – we
 (815) 529-8000                                                                                               For those of you that are not an
 nikki@kratznertax.com                will not finish until just before receive e-mails, we receive           RTRP, there are NATP courses
                                      the extension deadline. I really printed newsletters, we receive        available to help you obtain that
 BOARD OF DIRECTORS                   do not like returns that have reminders, we get lots of “stuff”         certification. Want to become
                                      lots of K-1 entries, especially from NATP. Some of you have             an EA? NATP has courses to
 Kevin Beatty
 (217) 498-8692                       if the K-1s don’t show up until indicated that you get so much          assist with that also. Why look
 kbeattycpa@hotmail.com               September or later, and I have that you ignore most of it. Why?         outside the NATP community
                                      a couple of those. So, I guess Every communication from                 for your required education –
 Phil Euler
                                      my 2011 Income Tax filing NATP and ILNATP contains                      and so much more.
 (815) 866-2096
 phileuler@mchsi.com                  season will not be over for a valuable information.
                                      while.                                                                  To sum this up is simple – NATP,
 Terry Hall                                                                As NATP members, we
 (847) 623-3025                                                                                               in addition to multiple other
 TerryHallCPA.com
                                      What about other Income have access to some of the                      benefits, does an excellent job
                                      Tax activity? Is it over for the best Income Tax Education              of providing quality education
 Karen Kincaid                        year? NO! Some of it is just available – anywhere. There                in any topic and format that
 (217) 522-1313                       getting started.        Education. are National Seminars, on-line
 sterling7@ameritech.net                                                                                      you may be interested in.
                                      Conferences. Self Study. The seminars, ILNATP Seminars,                 Look no further – it’s all here.
 Rudy Kink                            list just goes on and on. It and more. And we all need                  Take advantage of your NATP
 (217) 726-6707                       amazes me that some of our the education. If you think you              membership – it is invaluable.
 rjk942@aol.com                       clients think that we only work know it all – sorry – you are
 Michelle Linton                      January 1st through April wrong. And now that there is                  Just a quick reminder – ILNATP
 (630) 729-3138                       15th. Or that it just takes a few a requirement to be an RTRP,          is the 4th largest NATP Chapter
 ml@mla-accounting.com                minutes to finish a return. Or you must have at least 15 hours          in the nation, and ILNATP had
                                      that there is no reason that we of education per year, including        more participants at last year’s
 Esther Odle
 (618) 544-3370                       can’t get everything done by 2 hours of ethics.                         NATP Conference in St. Louis
 esodle@yahoo.com                     April 15th regardless of when                                           than any other Chapter. Here’s
                                      information was provided. Or Have you noticed how many                  a challenge – let’s be the
 Wendi Olson-Ramsay
                                      that we can’t get their tax info e-mails         you    have   been     largest participating Chapter in
 (309) 692-4016
 wramsay@ramsaycpa.biz                to them so they can fill out the receiving from all kinds of            Baltimore this July. And don’t
                                      FAFSA form – TOMORROW!               sources advertising continuing     forget to mark your calendars
 David Roady                                                               education? It appears that the
 (618) 667-6061                                                                                               for the ILNATP Conference
 david.roady@sbcglobal.net
                                      Our       profession     is   filled RTRP mandate has opened up         – November 8th and 9th in
                                      with deadlines – filled with a new industry – tax education.            Bloomington.
 Debbie Wallace                       challenges       –   filled    with Well, it didn’t open up a “new”
 (217) 522-1313                       satisfaction – filled with industry, but it certainly appears
 sterling1976@ameritech.net                                                                                   Hope to see you in Baltimore
                                      disappointments – filled with to have expanded it. Keep in              and Bloomington – and more.
 EDITOR                               questions – filled with answers mind that your organizations,
 Nick Fiorillo                        – filled with ___________ - you NATP and ILNATP have been                  Eugene Wallace, EA, CFP®
 nfiorillo@fiorillo.com               fill in the blank. One thing our providing quality education and
 (217) 781-4308                                                                                                          President, ILNATP
                                      profession is not – stagnant. CPE for many years – and we
page 2   • June, 2012 The Illinois Chapter of National Association of Tax Professionals

Irs Announces More Flexible Offer-In-Compromise
Terms to Help a Greater Number of Struggling
Taxpayers Make a Fresh Start
WASHINGTON — The Internal            taxpayer’s tax liabilities for less   within 24 months of the date         in similar geographic areas.
Revenue       Service        today   than the full amount owed. An         the offer is accepted. The Form      These standards are used
announced another expansion          OIC is generally not accepted if      656-B, Offer in Compromise           when evaluating installment
of its “Fresh Start” initiative by   the IRS believes the liability can    Booklet, and Form 656, Offer in      agreement    and   offer  in
offering more flexible terms         be paid in full as a lump sum or      Compromise, has been revised         compromise requests.
to its Offer in Compromise
(OIC) program that will enable                                                                                  The      National   Standard
some of the most financially                                                                                    miscellaneous allowance has
distressed taxpayers to clear                                                                                   been expanded to include
up their tax problems and in                                                                                    additional items. Taxpayers
many cases more quickly than                                                                                    can use the miscellaneous
in the past.                                                                                                    allowance for expenses such
                                                                                                                as credit card payments and
“This phase of Fresh Start                                                                                      bank fees and charges.
will assist some taxpayers
who have faced the most                                                                                         Guidance has also been
financial hardship in recent                                                                                    clarified to allow payments
years,” said IRS Commissioner                                                                                   for loans guaranteed by the
Doug Shulman. “It is part of                                                                                    federal government for the
our multiyear effort to help                                                                                    taxpayer’s post-high school
taxpayers who are struggling                                                                                    education.      In     addition,
to make ends meet.”                                                                                             payments for delinquent state
                                                                                                                and local taxes may be allowed
Today’s          announcement                                                                                   based on percentage basis of
focuses on the financial             through a payment agreement.          to reflect the changes.              tax owed to the state and IRS.
analysis used to determine           The IRS looks at the taxpayer’s
which taxpayers qualify for an       income and assets to make a           Other changes to the program         This is another in a series
OIC. This announcement also          determination of the taxpayer’s       include narrowed parameters          of steps to help struggling
enables some taxpayers to            reasonable collection potential.      and clarification of when a          taxpayers under the Fresh
resolve their tax problems in as     OICs are subject to acceptance        dissipated asset will be included    Start initiative.
little as two years compared to      on legal requirements.                in the calculation of reasonable
four or five years in the past.                                            collection potential. In addition,   In 2008, IRS announced lien
                                     The IRS recognizes that many          equity in income producing           relief for taxpayers trying to
In certain circumstances, the        taxpayers are still struggling to     assets generally will not be         refinance or sell a home. The
changes announced today              pay their bills so the agency has     included in the calculation of       IRS added new flexibility for
include:                             been working to put in place          reasonable collection potential      taxpayers facing payment or
• Revising the calculation for       common-sense changes to the           for on-going businesses.             collection problems in 2009.
the taxpayer’s future income.        OIC program to more closely                                                The IRS made changes to
• Allowing taxpayers to repay        reflect real-world situations.    Allowable Living Expenses                lien policies in 2011 and
their student loans.                                                                                            expanded the threshold for
• Allowing taxpayers to pay  When the IRS calculates                       The Allowable Living Expense         small businesses to resolve
state and local delinquent   a     taxpayer’s     reasonable               standards are used in cases          tax issues through installment
taxes.                       collection potential, it will now             requiring financial analysis to      agreements. And, earlier this
• Expanding the Allowable    look at only one year of future               determine a taxpayer’s ability to    year, the IRS increased the
Living Expense allowance     income for offers paid in five or             pay. The standard allowances         threshold for a streamlined
category and amount.         fewer months, down from four                  provide     consistency     and      installment agreement allowing
                             years, and two years of future                fairness      in      collection     individual taxpayers to set
In general, an OIC is an income for offers paid in six to 24               determinations by incorporating      up an installment agreement
agreement between a taxpayer months, down from five years.                 average     expenditures      for    without providing a significant
and the IRS that settles the All offers must be fully paid                 basic necessities for citizens       amount of financial information.



                     Visit our website at: www.natptax.com
                                                The Illinois Chapter of National Association of Tax Professionals June, 2012 • page 3

Did You Receive a Letter or Notice From the IRS?
Each year, the Internal Revenue Service        5. If you agree with the correction to your                   penalties and interest is available in
sends millions of letters and notices to       account, usually no reply is necessary                        Publication 17, Your Federal Income
taxpayers for a variety of reasons, but that   unless a payment is due.                                      Tax (For Individuals). Both publications
doesn’t mean you need to worry. Here are                                                                     are available at IRS.gov or by calling
eight things you should know about IRS         6. If you do not agree with the correction                    800-TAX-FORM (800-829-3676).
notices — just in case one shows up in         the IRS made, it is important that you
your mailbox.                                  respond as requested. Write to explain
                                               why you disagree. Include any documents                                                          NATP National Conference 2012
1. Don’t panic. Many of these letters and      and information you wish the IRS to
notices can be dealt with simply and           consider, along with the bottom tear-off
painlessly.                                    portion of the notice. Mail the information
                                               to the IRS address shown in the lower left
2. There are a number of reasons the IRS       part of the notice. Allow at least 30 days
sends notices to taxpayers. The notice         for a response.              Baltimore Marriott Waterfront
may request payment of taxes, notify you
of a change to your account or request         7. Most correspondence can be handled                                             Meet & Greet
additional information. The notice you         without calling or visiting an IRS office.                           Monday, July 9th at 7:30 PM
receive normally covers a very specific        However, if you have questions, call
issue about your account or tax return.        the telephone number in the upper right
                                               corner of the notice. Have a copy of                                                   Luncheon 2
                                                                                                                                          July 9 - 12, 201


3. Each letter and notice offers specific      your tax return and the correspondence                             Thursday, July 12th at 11:45 AM
instructions on what you need to do to         available when you call.                                                                      28 Credits
satisfy the inquiry.                                                                                                      Details to follow.
                                                                                                                               Available

                                               8. It’s important that you keep copies of
4. If you receive a correction notice, you     any correspondence with your records.                                 Attendees should check the
should review the correspondence and                                                                                                           board
                                                                                                                      announcement the details at for
                                                                                                                                      Find all
compare it with the information on your        For more information about IRS notices                                      further details.
                                                                                                                                       www.natptax.com

return.                                        and bills, see Publication 594, The IRS
                                               Collection Process. Information about                                                                                            1
                                                                                                Phone: 800.558.3402, ext. 3 • Fax: 800.747.0001 • Web: www.natptax.com



Get Involved – Become an ILNATP Board of Directors Member
New Program announced –                                                                                                           must be announced to the
“Hit the Street Running”                                                                                                          general membership at least
                                                                                                                                  60 days in advance, which is
Have you ever wondered                                                                                                            done in an ILNATP Newsletter.
what goes on “behind the                                                                                                          But, if elected, what will you be
scenes” with ILNATP? Do you                                                                                                       doing? “Hit the Street Running”
just “show up” for the yearly                                                                                                     allows you to serve as an ex-
ILNATP Conference?       What                                                                                                     officio member of the ILNATP
all happened to make the                                                                                                          Board for up to a year so when
Conference and the outstanding                                                                                                    you are voted into office, you
education available? Have you                                                                                                     are very familiar with what is
been to an NATP National                                                                                                          going on with the Chapter, and
Conference? Attended the                                                                                                          are ready to immediately “get to
ILNATP luncheon or the “meet                                                                                                      work”, because you are ready
and greet” session? Did that                                                                                                      to “Hit the Street Running!”
all just happen?
                                                                                                                                  If you have an interest in
The ILNATP Board of Directors                                                                                                     becoming a member of the
is the answer. The members                                                                                                        ILNATP Board of Directors,
of the Board are the ones                                                                                                         contact any current Board
                                  Would you like to be one of the          “Hit the Street Running” is the
that make ILNATP work.                                                                                                            Member and let them know.
                                  “behind the scenes” guys and             name I just gave to our ILNATP
Sometimes it works very                                                                                                           We’ll take it from there, with
                                  gals? We could use your help.            Board Member Candidate
smoothly, sometimes not quite                                                                                                     your assistance, of course –
                                  Old saying – the more you put            program. In order to be on the
as smoothly. Regardless, the                                                                                                      and we will explain “Hit the
                                  into something, the more you             ILNATP Board of Directors, you
membership of ILNATP utilizes                                                                                                     Street Running” in more detail.
                                  get out of it – or something like        must be voted in at the Annual
the services provided, and                                                                                                        Think about it…..become a
                                  that. Help out ILNATP and put            Conference by the ILNATP
hopefully finds them valuable.                                                                                                    Chapter Leader!
                                  a little (or a lot) more into it.        membership. Your candidacy
    page 4   • June, 2012 The Illinois Chapter of National Association of Tax Professionals



                                            Internal Revenue Service
                                           2012 Southern Illinois Tax
                                             Practitioner Symposium
                                          WEDNESDAY JULY 18, 2012
                                     Southern Illinois University Edwardsville
                                   Meridian Ballroom in the Morris University Center
                                             Check-in starts at 7:30a.m.
 University                                          Symposium
nt Center,                                      8:00a.m. to 4:45p.m.
Institute of                     With Continental Breakfast, Lunch, Afternoon Coffee
n of Tax                                          Parking included
  Illinois
ety.


nois


                                                    At least 5 IRS CE Credits,
                                                    Lunch and parking included
                                                       $100 After June 30th
                                                          Or Early Bird
                                                        $75 before July 1st




                                       Join us for another great Symposium July 18, 2012.
                            Interact face to face with employees from the Internal Revenue Service
sive of the                       Small Business/Self-Employed Examination and Collection,
S for this                    Stakeholder Liaison Field Office, Taxpayer Advocate Office, Illinois
                               Department of Revenue and others. Read on to learn more about
                                                      this year’s Symposium.
                                             The Illinois Chapter of National Association of Tax Professionals June, 2012 • page 5


Recovery Act: Individuals Who
Are Not Authorized to Work in
the United States Were Paid $4.2
Billion in Refundable Credits
Issued on July 7, 2011                      WHAT TIGTA FOUND                            their dependents meet the qualifications
                                                                                        for the credit, including residency, and
Highlights of Report Number: 2011-41-           Claims for the ACTC by ITIN filers have that questionable Child Tax Credits (CTC)
061 to the Internal Revenue Service                                                     and ACTC claims on ITIN returns are
                                                increased from $924 million in Processing
Commissioner for the Wage and                                                           worked as effectively and efficiently as
                                                Year 2005 (the calendar year in which the
Investment Division and the Chief of                                                    possible. The IRS should also ensure
                                                tax return was processed) to $4.2 billion
Criminal Investigation.                         in Processing Year 2010. Legislation is taxpayers are notified when their Social
                                                needed to clarify whether or not refundable
                                                                                        Security Numbers are compromised and
IMPACT ON TAXPAYERS                             tax credits such as the ACTC may be paidensure that software packages do not
                                                                                        auto-populate an ITIN onto Wage and Tax
                                                to those who are not authorized to work in
Many individuals who are not authorized the United States.                              Statements.
to work in the United States, and thus
not eligible to obtain a Social Security The Examination function does not In their response to the report, IRS
Number for employment, earn income in effectively and efficiently work ITIN cases. management agreed to discuss with the
the United States. The Internal Revenue Additionally, employees in the Accounts Department of the Treasury the issue of
Service (IRS) provides such individuals Management                 Taxpayer      Assurance ITIN filers’ eligibility for the ACTC. IRS
with an Individual Taxpayer Identification Program are not taking steps to notify officials did not agree to require additional
Number (ITIN) to facilitate their filing of tax taxpayers when it is obvious their Social documentation to support CTC and ACTC
returns. Although the law prohibits aliens Security Numbers and names have been claims on ITIN returns, but did agreed to
residing without authorization in the United compromised.                                   work questionable CTC and ACTC claims
States from receiving most Federal public                                                   as effectively and efficiently as possible.
benefits, an increasing number of these TIGTA also found a problem with some tax The IRS agreed with and is exploring
individuals are filing tax returns claiming preparation software programs. These options regarding alerting taxpayers
the Additional Child Tax Credit (ACTC), a programs automatically take the taxpayer whose Social Security Numbers have
refundable tax credit intended for working identification number and enter it as the been compromised. IRS officials also
families. The payment of Federal funds identifying number for the taxpayer’s plan to address tax preparation software
through this tax benefit appears to provide Wage and Tax Statements. This causes packages that auto-populate an ITIN onto
an additional incentive for aliens to enter, the Wage and Tax Statements to be Wage and Tax Statements and will impose
reside, and work in the United States inaccurate for most ITIN filers.                      appropriate sanctions for noncompliance.
without authorization, which contradicts
Federal law and policy to remove such WHAT TIGTA RECOMMENDED                                READ THE FULL REPORT
incentives.
                                                TIGTA recommended that the IRS work To view the report, including the scope,
WHY TIGTA DID THE AUDIT                         with the Department of the Treasury to seek methodology, and full IRS response, go to:
                                                clarification on whether or not refundable http://www.treas.gov/tigta/auditreports/20
This audit was initiated to determine tax credits may be paid to individuals who 11reports/201141061fr.html
                                                                                                TREASURY TAX ADMINISTRATION
                                                                         TREASURY INSPECTOR GENERAL FOR INSPECTOR GENERAL FOR TAX A
whether potentially fraudulent tax returns are not authorized to work in the United
filed with ITINs were being properly and States. TIGTA also recommended the
consistently worked. TIGTA revised the IRS require individuals filing with ITINs
scope to address controls over claims for and claiming the ACTC to provide specific
the ACTC by ITIN filers.                        verifiable documentation to support that      RECOVERY ACT                 RECOVERY ACT
page 6   • June, 2012 The Illinois Chapter of National Association of Tax Professionals

Report of Foreign Bank and Financial Accounts
(FBAR) Filing Deadline of June 30, 2012
If you or your clients have                                                                         Bank and Financial Accounts
a financial interest in or                                                                          (FBAR) Filing Deadline
signature authority over a
foreign financial account,                                                                           - The filing deadline for
including a bank account,                                                                           FBARs is June 30, 2012, no
brokerage account, mutual                                                                           exceptions.
fund, trust, or other type of                                                                       - FBAR filings must be
foreign financial account, the                                                                      received by June 30, not post-
Bank Secrecy Act may require                                                                        marked.
you to report the account                                                                           - FBAR e-file is now available.
yearly to the Internal Revenue                                                                      - Where do you file FBAR?
Service by filing Form TD F                                                                         - IRS offers an email address
90-22.1, Report of Foreign                                                                          for your FBAR inquiries.
Bank and Financial Accounts                                                                         FBARquestions@irs.gov
(FBAR).                                                                                             - FBAR and the Foreign
                                                                                                    Account Tax Compliance
The FBAR is required because                                                                        Act (FATCA ) are not the
foreign financial institutions                                                                      same. Compare their distinct
may not be subject to the         persons who may be using          identify unreported income      reporting requirements.
same reporting requirements       foreign financial accounts to     maintained or generated         - Need FBAR and Title 31
as domestic financial             circumvent United States law.     abroad.                         assistance? Contact the IRS
institutions. The FBAR is         Investigators use FBARs to                                        helpline from within the US or
a tool to help the United         help identify or trace funds       Information and Reminders      from abroad.
States government identify        used for illicit purposes or to   regarding Report of Foreign


Unreimbursed Partnership Expenses
I came home from                  found my answer in twenty         this incurred expense, which    now put it on page two of
work wondering about              seconds. Partner had paid for     raised his basis, and I could   Sch E as UPE (unreimbursed
unreimbursed partnership                                                                            partner expense) and take the
expenses that were incurred                                                                         deduction. But wait, partner
by a general partner. It                                                                            only had 20% ownership, so
was the second year of this                                                                         what amount goes on page
partnership and it failed, so the                                                                   2, 100% or 20%? The point
1065 for year two was final.                                                                        to this brief story is that the
Partnership basis just covered                                                                      Internet can be very helpful is
the current year loss, but there                                                                    doing research without fees
was still this incurred expense                                                                     or a lot of time. I learned
that had not been reimbursed.                                                                       something new today!
So before I checked my email,
I searched for “unreimbursed                                                                        by Kevin Beatty CPA , Director
partnership expenses and                                                                            ILNATP
basis” on the Internet and



                          Editor’s Corner
            Opinions or comments about the newsletter?
            Send to Nick Fiorillo at nfiorillo@fiorillo.com
                      Or call at 217-781-4308
                                 The Illinois Chapter of National Association of Tax Professionals June, 2012 • page 7

   Illinois Chapter NATP P&L Previous Year
   Comparison - April 2011 through March 2012
                                          Apr ’11 – Mar ‘12          Apr ’10 – Mar ‘11           $ Change
                                          Apr ’11 – Mar ‘12         Apr ’10 – Mar ‘11            $ Change
      Total Income                                  $29515                    $25873                 $3642
      Expense
      Total Income                                    $29515                      $25873              $3642
      Annual Meeting
      Expense                                         $17762                      $14771              $2991
      Board Meeting
      Annualof Directors                              $17762
                                                       $5347                      $14771
                                                                                   $5437               $2991
                                                                                                         -$90
      National Conference
      Board of Directors                               $5623
                                                       $5347                       $3642
                                                                                   $5437               $1981
                                                                                                        -$90
      Newsletter
      National Conference                               $775
                                                       $5623                       $2699
                                                                                   $3642              -$1924
                                                                                                       $1981
      Newsletter
      Total Expense                                      $775
                                                      $29507                        $2699
                                                                                  $26549             -$1924
                                                                                                      $2958
      Ordinary Income
      Total Expense                                        $8
                                                      $29507                         -$676
                                                                                  $26549               $684
                                                                                                      $2958
      Other Income/Expense
      Ordinary Income                                   -$420
                                                           $8                        -$551
                                                                                    -$676              $131
                                                                                                       $684
      Other Income/Expense Ending
      Other Income for Year                             -$412
                                                       -$420                       -$1227
                                                                                    -$551              $815
                                                                                                       $131
      March 31 2012 & 2011
        Illinois Directory
      Other Income for Year Ending
      March 31 2012 & 2011
                                                        -$412                     -$1227                $815
      Assets            Balance Sheet as of March 31, 2012
      US Bank
      Assets - Checking                   $13502
      US Bank - Checking
     Small Business Self-Employed                     $13502
      Liabilities and
     Stakeholder Equity Division
                      Liaison
      Retained Earnings
      Liabilities and Equity                          $13914
      Net Loss
      Retained Earnings                                 -$412
                                                      $13914
      Net Loss                                         -$412
RS TELEPHONE DIRECTORY
      Total Liabilities and Equity                    $13502
       for Practitioners
    Total Liabilities and Equity $13502


                                                            Illinois Directory
                                                            Illinois Directory
                                                        Small Business Self-Employed
                                                        Small Business Self-Employed
                                                        Stakeholder Liaison Division
                                                        Stakeholder Liaison Division

                                              IRS TELEPHONE DIRECTORY
                                              IRS TELEPHONE DIRECTORY
                                                     for Practitioners
                                                     for Practitioners
                                                                      VISIT
                                     www.taxschool.illinois.edu/PDF/ILPractitioner%20DirectoryRev042012.pdf
page 8   • June, 2012 The Illinois Chapter of National Association of Tax Professionals




    2012 ILLINOIS NATP: BOARD OF DIRECTORS
            PRESIDENT                                                BOARD OF DIRECTORS
            Gene Wallace                                 Kevin Beatty
           (309) 444-8087                              (217) 498-8692                   Esther Odle
                                                                                      (618) 544-3370
         VICE PRESIDENT                                   Phil Euler
         Marianne Anderson                             (815) 866-2096               Wendi Olson-Ramsay
           (815) 758-7111                                                             (309) 692-4016
                                                          Terry Hall
            TREASURER                                  (847) 623-3025                  David Roady
             Joy Garab                                                                (618) 667-6061
           (815) 654-7800                               Karen Kincaid
                                                       (217) 522-1313                 Debbie Wallace
            SECRETARY                                                                 (217) 522-1313
            Nikki Kratzner                                Rudy Kink
           (815) 529-8000                              (217) 726-6707                     EDITOR
                                                                                        Nick Fiorillo
                                                       Michelle Linton                 217-781-4308
                                                       (630) 729-3138

				
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