Exhibit 3 - Letter to the IRS February 4, 1997

Melinda Pillsbury-Foster

2028 Anacapa St.

Santa Barbara, California 93105

Tel: (805) 569-0421

 

February 4, 1997

Franchise Tax Board

Regarding taxpayer ID No. XXX-XX-XXXX

Dear Sir or Madame,

I am writing for my husband, Craig Franklin, who has been a non-filer for many years. Although we have been married for ten years I was not aware that Craig was not filing. In fact, I believed that he was and has initiated the preparation of tax returns for 83 - 87. These were mailed off yesterday and should have arrived (I hope) before this letter.

Although we many not be able to file all past returns before February 20th the necessary documents are now in the hands of an accountant and all returns will be filed as soon as possible. I have now taken over this responsibility and future retirns will be filed promptly. Would it be possible you to to give me some more time to get in years 1988 - 1995? Craig has badly mangled our personal finances as well, and I can’t afford any help.

Craig is now under the care of a psychologist who is helping him sort out the source of this deep-seated phobia regarding all paper work. I have personally sorted through 12 cartons of papers dating from the late 60’s. I have been working day and night on this for over a week. It was in the course of this excavation that I discovered the never-mailed tax returns at the bottom of carton 9 (Saturday night around 11:00 p.m.) In the cartons were unopened letters from family members, traffic tickets, some over 20 years old, and an astonishing array of stuff that I will not bore you with. I have no idea how it was possible for him to deceive me, his birth family, and others. The boxes were in his office at work. I believed they contained books and old business correspondence he was reluctant to part with. Craig is a terrible pack-rat, but the boxes at home were very different. They contained advertising, offers from book clubs, clippings for magazines (some now out of business) and other papers. I did find some things relevant to our personal finances that I needed, so those boxes must be finished, too. This isn’t any fun, believe me. They filled half the garage. (Now a quarter!)

Craig has just been diagnosed with adult on-set diabetes as well and this has necessitated many changes for him - including my going into the office to organize his work.

I am simply appalled to discover what has been going on behind my back. Please except my apologies and assurances that things will be different in the future.

The accountant we are using has been in business for along time and I know from friends he is very competent. I am taking him information as fast as I can assemble it.

If you can, in any way, help me please let me know. Thank you in advance for your kind attention in this matter.

Sincerely,