I have been as guilty of being frustrated and angry over this situation as anybody else has and there have been times that I have been reponded to in the same manner as you are reponding. TO those tax preparers out there who think I have been yelling at them I would like to say I am sorry. I was not yelling at you but I was yelling about the situation. I would sujest that on the day this matter regarding 8915F is settled we get together and have a party. I will bring the champayne.