Subject: FW: Fulani and Tax Financed Campaigns
From: "Lowenstein, Daniel" <lowenstein@law.ucla.edu>
Date: 4/19/2006, 10:08 PM
To: election-law@majordomo.lls.edu

       Trevor is using a euphemism when he calls the check-off a design flaw.  It was an ill-conceived gimmick from the start, designed to veil the nature of the public funding system that should have been defended on its own merits.  When Bob argues that 9% are not simply exercising their own autonomy but are committing the resources of the other 91%, he is right.  But I believe that is just Trevor's point.  This is a matter of public policy and should be determined legislatively, like other matters of public policy.  I do not believe a case has been made here or elsewhere for treating presidential public financing differently from all other policy matters.
 
        In the spirit of Churchill, representative government is the worst form ever invented except all the others.  For that reason, pace Trevor, I think we should look at proposals to "remove from politics" decisions about electoral and governmental processes with grave suspicion.  They are political matters and it is the representative branches that are uniquely situated to deal with them.
 
        I recommend to anyone who has followed this thread with interest a read or re-read of Part IV of Schumpeter's "Capitalism, Socialism, and Democracy."
 
 
          Best,
 
          Daniel Lowenstein
          UCLA Law School
          405 Hilgard
          Los Angeles, California 90095-1476
          310-825-5148

________________________________

From: owner-election-law_gl@majordomo.lls.edu on behalf of Trevor Potter
Sent: Wed 4/19/2006 8:34 AM
To: Bauer, Bob (Perkins Coie); Smith, Brad; election-law@majordomo.lls.edu
Subject: RE: Fulani and Tax Financed Campaigns




We seem to be ships passing in the night on this one. I am suggesting that decisions on funding of the Presidential campaign system be held to the same standards as every other funding decision, and not be singled out for "check-off " treatment. Congress adopted the current system by majority vote, and there have been unsuccesful legislative attempts over the years to change it. Congress can already be held accountable for these votes. I don't know what percentage of the population supports foreign aid, or all sorts of other programs, because we don't have an annual referendum on them on our tax forms. I believe uniquely subjecting the Presidential public funding system to this check off approach was a design flaw in the system Congress adopted.

The concern Bob raises with majoritarian line and rule drawing is a serious one for a democracy, and why I have generally worked for non-partisan or independent decision makers in the context of state election officers and, more recently, redistricting. See www.campaignlegalcenter.org/attachments/1460.pdf (need for independent redistricting commissions). I think the same arguments apply to the FEC, which should be comprised not of partisan appointees representing their political backers, but of persons as independent as possible from partisan interests. However, my recollection is that Bob has generally disfavored such approaches, arguing that is it wrong, and perhaps impossible, to take politics out of these processes.


-----Original Message-----
From: Bauer, Bob (Perkins Coie) [mailto:RBauer@perkinscoie.com]
Sent: Wed 4/19/2006 11:12 AM
To: Trevor Potter; Smith, Brad; election-law@majordomo.lls.edu
Cc:
Subject: RE: Fulani and Tax Financed Campaigns



        It seemsto me, Trevor, that you are not addressing the question I
        raised: are some rules different from others, in that we would expect
        those fundamental to electoral choice to be determined with broader,
        clearer public support. When Congress approves NEA funding, it must at
        least answer to the public: and if a majority in the Congress support
        this funding, then it presumably reflects some sort of majority
        judgment.  Here, however, we have some 9% of the population electing to
        participate in--and by doing so, to perpetuate--a program with
        signficant impact on the election of our national leaders, with the
        other 90% declining to support it.
       
        A variant of the disinclination to see these rules as a class apart is
        the current state of campaign finance legislation, in which one party
        rams it down the throat of the other.  51% is enough to change the
        decisional rules, and, it now appears, with some frequency.
       
        Over time, sooner rather than later, this will erode the credibility of
        this kind of lawmaking.  It is acceptable for many kinds of decisions:
        it is not clear at all that it will be so for this kind. Many will find
        that this state of affairs goes well beyond the limits of the principle:
        "to the winner, goes the spoils."
       
        -----Original Message-----
        From: Trevor Potter [mailto:TP@Capdale.com]
        Sent: Wednesday, April 19, 2006 11:01 AM
        To: Bauer, Bob (Perkins Coie); Smith, Brad;
        election-law@majordomo.lls.edu
        Subject: RE: Fulani and Tax Financed Campaigns
       
       
       
        Two quick responses to Bob's comments: if the proposal for a referendum
        system on government spending is a valid one, then why should it not
        apply to other budget items? I'd like to see a minimum percentage of
        popular support for a whole range of government spending decisions. No
        doubt my list will differ from Bob's, but it shouldn't be too difficult
        to design a tax form that catagorizes programs to check levels of
        popular support. Insufficient support for....Iraq; Amtrack; sugar
        subsidies, the NEA, ...no funding. Direct democracy at work!
       
        My point is not that such a sytem would be workable or desirable, of
        course, but rather that it is unfair to cite low check off levels as
        proof determinative that the public funding system should be ended,
        given that is not the test we apply to any other public funding
        decision.
       
        Second, my description of taxpayers as "frazzled" comes from purely
        personal experience--I'm glad Bob has a cool, calm, cheerful frame of
        mind when completing his tax returns, but frazzled certainly better
        describes my temperment this year....maybe even others.
       
        Trevor Potter
       
       
       
                -----Original Message-----
                From: Bauer, Bob (Perkins Coie) [mailto:RBauer@perkinscoie.com]
                Sent: Wed 4/19/2006 10:42 AM
                To: Trevor Potter; Smith, Brad; election-law@majordomo.lls.edu
                Cc:
                Subject: RE: Fulani and Tax Financed Campaigns
              
              
       
       
       
                I am splicing my comment into this point in the string, because
        I am
                quite struck by the suggestion that the taxpayers annually put
        to this
                choice are "frazzled."  The suggestion Trevor makes, as I see
        it, is
                that they are too harried to make the choice reflectively or
                sensibly--even though this is likely the least of their hard
        decisions
                or stresses in making out a return.  And this suggestion seems
        to borden
                on an argument, often heard from the reform side of the
        regulatory
                debate, that those who make the rules understand their benefits
        better
                than those subject to the rules. Where the rules are ones
        controlling
                political choice--determining how elections are funded--this is
        a
                disconcerting view of how such rules should be made. Rules of
        this kind
                are entirely different in character from other legislative
        choices that
                may indeed support forms of speech and activity offensive to
        some--as in
                Trevor's example of the cost of financing Air Force One,
        incurred to
                enable the President to give speeches that some might disagree
        with.
                Yes, they might disagree with those speeches, but the law
        providing the
                money for plane is rather different in nature from the law
        providing
                money for the very election of its First Passenger.
              
              
                Brad Smith is right that money is money, and so even if the
        money is
                only provided by those choosing to check it off, it is then used
        by the
                Government with major consequences for the conduct of
        Presidential
                politics affecting the 91% who did not wish to check-off dollars
        for
                this "system".  So it cannot be said that this is a purely
        "voluntary"
                program: it is not at all "voluntary" to the extent that once
        the money
                is received, even from a small percentage of the population, it
        is used
                to influence strategic choices and other aspects of the
        campaigns in
                which the entire citizenry has a stake.
              
              
                A simple amendment, recognizing this fact and putting the
        program to the
                test, would be this: providing that the money will not be spent
        if less
                than a specified percentage of the population participates.
        This would
                take into account widespread refusal to fund the program.  The
        money, if
                not used, could be returned to the taxpayers.
              
              
              
              
              
                -----Original Message-----
                From: owner-election-law_gl@majordomo.lls.edu
                [mailto:owner-election-law_gl@majordomo.lls.edu] On Behalf Of
        Trevor
                Potter
                Sent: Tuesday, April 18, 2006 11:04 PM
                To: Smith, Brad; election-law@majordomo.lls.edu
                Subject: RE: Fulani and Tax Financed Campaigns
              
              
              
                Polls also show that "most americans" believe foreign aid is a
        waste of
                money too-but we don't hold an annual referendum on it. One can
        easily
                draw the conclusion that the mistake here is not funding
        Presidential
                campaigns, but rather putting that spending decision--and no
        other-up to
                a check-off poll by frazzled taxpayers every year. If it is
        worth doing,
                then it is worth funding the same way we fund other government
        spending,
                much of which our elected representatives believe is worth doing
        even
                though it might not survive a direct popula vote.
                Trevor potter
              
                 -----Original Message-----
                From:   Smith, Brad [mailto:BSmith@law.capital.edu]
                Sent:   Tue Apr 18 22:57:49 2006
                To:     election-law@majordomo.lls.edu
                Subject:        RE: Fulani and Tax Financed Campaigns
              
                It doesn't.  This is not some all or nothing matter.  People can
        and
                should make distinctions and defend the programs that they want
                government to spend money on.  Most Americans - if we believe
        the polls,
                and if we put any stock in the fact that most Americans do not
        choose to
                earmark funds to the presidential fund - do not favor this
        subsidy.  One
                reason may be that they don't think their dollars should go to
        fund
                certain views.  And Trevor is quite right - that is also a
        reason many
                Americans oppose many other government subsidies.   Trevor
        totally
                misses the point - to take his argument seriously would mean
        that no one
                can object to any of the items Trevor raises below - and
        countless
                others - so long as we fund campaigns with tax money.  If that's
        the
                argument for tax financing - that there is someone somewhere who
        objects
                to everything on which the government spends money (at least if
        it can
                be called speech) - well, what more needs to be said?
              
                Look, this isn't some difficult, all-encompassing theory, as
        Eugene and
                Trevor seem to want to make it.  This is a simple argument - we
        have
                better things to spend money on.  Again, most Americans seem to
        agree
                with this practical, common-sense, good government argument.
              
                Bradley A. Smith
                Professor of Law
                Capital University Law School
                Columbus, OH
              
                ________________________________
              
                From: owner-election-law_gl@majordomo.lls.edu on behalf of
        Trevor Potter
                Sent: Tue 4/18/2006 7:51 PM
                To: Volokh, Eugene; election-law@majordomo.lls.edu
                Subject: RE: Fulani and Tax Financed Campaigns
              
              
              
              
                Brad says:
              
                "Given that this leads to funding for many candidates that
        Americans
                think ought not
                > be funded by government ....the question is whether or not tax
        funding
                of
                > campaigns is good policy and a good use of tax dollars."
              
                Isn't this argument equally true of the zillion other ways that
                government spends money that some individual taxpayers think it
        should
                not?  NEA funding of performance art, or academic research into
        writings
                about human sexuality, or funding for religious institutions for
                abstinence teaching, or the President's travels on Air Force One
        to give
                campaign speeches: all of these are government funded speech
                controversial to some. Surely there are endless examples of the
                government funding speech which someone would find an
        objectionable use
                of his or her tax dollars--how does the Presidential funding
        system
                differ substantively from those?
              
                Trevor Potter
              
                -----Original Message-----
                From: owner-election-law_gl@majordomo.lls.edu
                [mailto:owner-election-law_gl@majordomo.lls.edu] On Behalf Of
        Volokh,
                Eugene
                Sent: Tuesday, April 18, 2006 7:14 PM
                To: election-law@majordomo.lls.edu
                Subject: RE: Fulani and Tax Financed Campaigns
              
              
                        I think there's much to Brad's argument, but let me
        press him a
                bit on this.  The income tax deductions given for contributions
        to
                501(c)(3) organizations (as well as other tax exemptions for
        nonprofits)
                are -- from an economic perspective, and often from a
        constitutional
                perspective -- tantamount to subsidies; through them the
        taxpayers
                subsidize a wide range of speakers and actors, including many
        that
                express views we disagree with.  Lenora Fulani could set up a
        501(c)(3)
                to convey harsh, even anti-Semitic, criticisms of Israel, and
        our tax
                money would essentially help subsidize it.
              
                        Likewise, the media mail postage rate (and the old
        second-class
                rate) is, I think, something of a subsidy.  So are university
        funding
                programs for student groups (see Rosenberger).  So are school
        choice
                programs in which the funds can be used at a wide range of
        schools,
                including ones that teach opinions that many disagree with.
              
                        To what extent should the possibility that some users of
        funds
                -- some 501(c)(3)'s, some media mailers, some student groups,
        some
                schools that get school choice funds -- will use them to spread
                reprehensible ideas lead us to reject the entire funding
        program?  The
                argument is actually often made as to school choice programs
        ("If we
                have school choice funding, some jihadist or KKK or Nation of
        Islam
                school could use taxpayer money to teach their awful views to
                children"); I find it unpersuasive there, especially if it seems
        likely
                that only a tiny fraction of the beneficiaries will express such
                far-outside-the-mainstream views.  It could equally well be made
        against
                the charitable tax exemption (at least as applied to educational
                organizations), against the media mailing privileges, against
        funding of
                student groups, and so on.  Are we persuaded by such arguments
        there? If
                not, then why should we persuaded by them as to taxpayer
        financing of
                campaigns?
              
                        Eugene
              
                > -----Original Message-----
                > From: owner-election-law_gl@majordomo.lls.edu
                > [mailto:owner-election-law_gl@majordomo.lls.edu] On Behalf Of
                > Smith, Brad
                > Sent: Tuesday, April 18, 2006 2:55 PM
                > To: election-law@majordomo.lls.edu
                > Subject: RE: Fulani and Tax Financed Campaigns
                >
                >
                > It seems to me that people have totally missed any point of
                > my article if they think I was suggesting that Lenora Fulani
                > should be disqualified from federal funds for her
                > anti-Semitic remarks (Michael Richardson's comments aside, I
                > don't know how else one would describe them), or that it at
                > all matters if she made these comments in the context of
                > running for president or not.
                >
                > Fulani met the legal requirements for funds, and should get
                > them.  There is no point at which the government should
                > discriminate in tax funding campaigns on the basis of the
                > candidate's views, articulated or not.  Given that this leads
                > to funding for many candidates that Americans think ought not
                > be funded by government (and given many other problems with
                > tax funding, including the view of many that it doesn't
                > seriously address either the equality or the corruption
                > problem, especially as the latter is defined in Austin and
                > McConnell), the question is whether or not tax funding of
                > campaigns is good policy and a good use of tax dollars.  My
                > guess is that most academics think yes; polling data
                > indicates that most Americans think no.
                >
                > Bradley A. Smith
                > Professor of Law
                > Capital University
                > Columbus, OH
                >
                >
                > ________________________________
                >
                > From: owner-election-law_gl@majordomo.lls.edu on behalf of
                > Bryan Mercurio
                > Sent: Tue 4/18/2006 3:37 PM
                > To: election-law@majordomo.lls.edu
                > Subject: RE: Brad Smith column is inaccurate
                >
                >
                >
                >
                > Hear Hear.
                >
                > Getting back to the initial point though, my question would
                > be what if the person may have made such statement in the
                > past and later disavowed themselves of that position (for
                > instance, KKK, Neo-Nazi, bigot, etc)? The point being, I
                > suppose, is where do you draw the line when prohibited
                > certain persons from receiving federal funds. Seems like a
                > fine line, and one which can be manipulated or abused.
                >
                > Bryan
                >
                >
                >
                >
                >
                > -----Original Message-----
                > From: owner-election-law_gl@majordomo.lls.edu on behalf of
                > Volokh, Eugene
                > Sent: Tue 4/18/2006 2:05 PM
                > To: election-law@majordomo.lls.edu
                > Subject: RE: Brad Smith column is inaccurate
                >
                >         Well, when a country that is the most democratic in
                > the Middle East, and that provides some of the strongest
                > (albeit imperfect) protections for ethnic minorities of any
                > country in the Middle East, is singled out for accusation as
                > "mass murderers" -- when none of the neighboring countries
                > that have engaged in comparable or greater killing or
                > oppression of minority group members are -- one wonders
                > whether the objection is just because of the country's
                > alleged sins, or because the sinners are Jews rather than
        Arabs.
                >
                >         Eugene
                >
                > > -----Original Message-----
                > > From: owner-election-law_gl@majordomo.lls.edu
                > > [mailto:owner-election-law_gl@majordomo.lls.edu] On Behalf
        Of Bryan
                > > Mercurio
                > > Sent: Tuesday, April 18, 2006 7:22 AM
                > > To: Michael Richardson; election-law@majordomo.lls.edu
                > > Subject: RE: Brad Smith column is inaccurate
                > >
                > >
                > > Michael, the comments are still offensive and not becoming a
                > > politician or any upstanding member of society. I think you
        fail to
                > > understand the close association between Israel and the
                > Jewish faith.
                > >
                > > Fulani went far beyond merely expressing 'distaste' for the
        Israeli
                > > military and any post-comment rationalisation does not
        change the
                > > meaning of the words/statement.
                > >
                > > This still does not answer your first question, which I do
        think is
                > > interesting.
                > >
                > > Bryan Mercurio
                > >
                > >
                > > -----Original Message-----
                > > From: owner-election-law_gl@majordomo.lls.edu on behalf of
        Michael
                > > Richardson
                > > Sent: Tue 4/18/2006 9:17 AM
                > > To: VOLOKH@law.ucla.edu; election-law@majordomo.lls.edu
                > > Subject: RE: Brad Smith column is inaccurate
                > >
                > > Greetings!
                > >
                > >
                > >
                > > My appreciation to Eugene Volokh for his sleuthing on the
                > context of
                > > the sentence fragment that hangs like a cloud over the
        electoral
                > > efforts of Lenora Fulani.  Professor Hasen will probably
                > have to pull
                > > the plug on this discussion thread as the "near urban myth
                > status" of
                > > the fragment makes this a never-ending story.  However, I
        will take
                > > one last bite at the apple and risk getting tarred with the
                > brush used
                > > on Fulani.
                > >
                > > 1)  No one has responded to my observation that the disputed
                > > commentary was outside the scope of a political campaign
                > and outside a
                > > federally funded election contest which is where the
        immediate
                > > discussion began.
                > >
                > > 2)  Now that we know the context for the sentence fragment
                > was a play
                > > review, by Fulani, of a play about Zionism written and
                > produced by her
                > > Jewish mentor Fred Newman I believe the anti-semitic charge
        fails.
                > >
                > > 3) The "sell their souls" comment, in the context of a play
                > review is
                > > not an extreme statement but represents the poetic license
                > often found
                > > in performance reviews by many reviewers.
                > >
                > > 4)  The "to function as mass murders of people of color"
        comment is
                > > not directed at people of Jewish faith, as the sentence
        fragment so
                > > often quoted would lead one to believe. Rather, if you
        examine the
                > > construction of the full sentence, it is a commentary on
                > the actions
                > > of a country, Israel.  In other words, political commentary
        on a
                > > nation-state.
                > >
                > > One may not agree with Fulani's distaste for Israeli
        militarism but
                > > the charge of "anti-semitism" is overreaching.
                > >
                > > Michael Richardson
                > >
                > >
                > >       ________________________________
                > >
                > >       From: "Volokh, Eugene" <VOLOKH@law.ucla.edu>
                > >       To: <election-law@majordomo.lls.edu>
                > >       Subject: RE: Brad Smith column is inaccurate
                > >       Date: Mon, 17 Apr 2006 15:10:10 -0700
                > >
              
                > >
              
                > >           I'm a big believer in trying to slay urban myths,
        but
                > > shouldn't the labeling as an "urban myth" or as a "near
        urban myth"
                > > follow discovery of the context, rather than preceding it?
                > >
              
                > >           Here is the best source I could find, based on a
        quick
                > > google search, though I'd love to see more, of course. It's
                > a column
                > > by Ed Koch, and it purports to quote a response he got from
        Lenora
                > > Fulani on this very point; unless Koch is misquoting
        Fulani's
                > > response, the response does not seem particularly
        exculpatory.
                > >
              
                > >
              
                > >
              
                >
        http://www.newsmax.com/archives/articles/2005/4/19/162942.shtml
                > >
              
                > >       Lenora Fulani is once again in the news. Last year,
                > Abe Foxman,
                > > national director of the Anti-Defamation League, wrote a
        letter
                > > published in The New York Times. Mr. Foxman wrote, "Ms.
        Fulani has
                > > stated that Jews 'had to sell their souls to acquire Israel
        and are
                > > required to do the dirtiest work of capitalism - to
                > function as mass
                > > murderers of people of color - in order to keep it.'"
                > >
                > >               I was shocked at Ms. Fulani's clearly
        anti-Semitic
                > > statement and wrote to the chair of the Independence Party,
                > stating in
                > > part:
                > >
                > >       "A Daily News article of December 7 written by Lisa
        Colangelo
                > > states, 'Party representatives have said the quotes were
                > taken out of
                > > context.' I would appreciate knowing the proper context of
        Dr.
                > > Fulani's remarks referred to by 'party representatives.' I
        cannot
                > > conceive of any context in which Ms. Fulani's comments could
        be
                > > perceived as other than anti-Semitic, but perhaps there was
                > a unique
                > > context which gave the remarks a benign rather than a
        malignant
                > > meaning."
                > >
                > >               On December 16, 2004, Dr. Fulani wrote, "The
                > context of
                > > the remark quoted by Mr. Foxman in his April 20, 2004 letter
        to the
                > > New York Times is a theatre review I wrote in 1989. The
                > play, No Room
                > > for Zion, was written by Fred Newman and was produced that
                > year at the
                > > Castillo Theatre. The play was part memoir, part political
                > critique of
                > > the Jewish experience in the post-war period. My review
        dealt
                > > specifically with the issue of nationalism and its dangers.
        In this
                > > case I was remarking on how black America should learn from
        the
                > > tragedies experienced by Jewish people. I wrote:
                > >
                > >               'As I sat and listened I saw more deeply in
        Fred's
                > > teaching the historical pitfalls of nationalism. After all,
                > according
                > > to nationalistic ideology, the Jewish people have gotten
                > the ultimate
                > > - land, in the form of a nation state. The fact is,
                > however, that they
                > > had to sell their souls to acquire Israel and are required
                > to do the
                > > dirtiest work of capitalism - to function as mass murderers
                > of people
                > > of color - in order to keep it.'
                > >
                > >               "Because my comment was about the play and,
        more
                > > importantly, because the production was an expression of
        Newman's
                > > views which have significantly shaped my own, I asked him
                > to write to
                > > you to provide the larger historical and intellectual
        'context' in
                > > which both the play and my review were written. I have
        enclosed his
                > > letter, which I hope will shed further light on the issue at
        hand."
                > >
                > >               Newman's letter stated: "'The dirtiest work of
                > > capitalism - to which Dr. Fulani referred in her article -
        'to
                > > function as mass murders of people of color' is to act as
                > its garrison
                > > state in an increasingly hostile and unstable Arab and
                > Muslim world.
                > > The language is harsh. The reality, as we now see, is even
        more
                > > harsh."
                > >
                > >               Mr. Newman closed with "Perhaps this brings us
        to a
                > > bottom line. It may be that my views - the views of a
        leftist - are
                > > distasteful to you and that you would choose to criticize
                > me for them.
                > > That, of course, is your prerogative." ...
                > >
                > >               
              
                > > ________________________________
                > >
                > > See if you've won, play MSN Search and Win
                > > <http://g.msn.com/8HMAENUS/2752??PS=47575>
                > >
                > >
                > >
                > >
                > >
                >
                >
                >
                >
                >
                >
                >
                >
                >
                >
                >
              
              
              
              
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                any tax advice contained in this communication (including any
                attachments) was not intended or written to be used, and
                cannot be used, for the purpose of (i) avoiding tax-related
                penalties under the Internal Revenue Code, or (ii)  promoting,
                marketing, or recommending to another party any tax-related
                matter addressed herein.
              
                This message is for the use of the intended recipient only.  It
        is
                from a law firm and may contain information that is privileged
        and
                confidential.  If you are not the intended recipient any
        disclosure,
                copying, future distribution, or use of this communication is
                prohibited.  If you have received this communication in error,
        please
                advise us by return e-mail, or if you have received this
        communication
                by fax advise us by telephone and delete/destroy the document.
              
              
              
              
              
                NOTICE: This communication may contain privileged or other
        confidential information. If you have received it in error, please
        advise the sender by reply email and immediately delete the message and
        any attachments without copying or disclosing the contents. Thank you.
              
              
              
       
       
        <- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ->
        To ensure compliance with requirements imposed by the IRS,
        we inform you that, unless specifically indicated otherwise,
        any tax advice contained in this communication (including any
        attachments) was not intended or written to be used, and
        cannot be used, for the purpose of (i) avoiding tax-related
        penalties under the Internal Revenue Code, or (ii)  promoting,
        marketing, or recommending to another party any tax-related
        matter addressed herein.
       
        This message is for the use of the intended recipient only.  It is
        from a law firm and may contain information that is privileged and
        confidential.  If you are not the intended recipient any disclosure,
        copying, future distribution, or use of this communication is
        prohibited.  If you have received this communication in error, please
        advise us by return e-mail, or if you have received this communication
        by fax advise us by telephone and delete/destroy the document.
       
       
       
       


<- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ->
To ensure compliance with requirements imposed by the IRS,
we inform you that, unless specifically indicated otherwise,
any tax advice contained in this communication (including any
attachments) was not intended or written to be used, and
cannot be used, for the purpose of (i) avoiding tax-related
penalties under the Internal Revenue Code, or (ii)  promoting,
marketing, or recommending to another party any tax-related
matter addressed herein.

This message is for the use of the intended recipient only.  It is
from a law firm and may contain information that is privileged and
confidential.  If you are not the intended recipient any disclosure,
copying, future distribution, or use of this communication is
prohibited.  If you have received this communication in error, please
advise us by return e-mail, or if you have received this communication
by fax advise us by telephone and delete/destroy the document.