3 EXHIBIT 14 IRS - April 24, 1997 - Letter to Brown & Associates asking for refund

To:   Brown & Associates

        9920 S. La Cienega Blvd.  #501

        Inglewood. CA 90301

From: Melinda Franklin

         

Regarding:  Craig Franklin

April 24, 1997

Dear Mr. Brown,

            I am contacting you regarding your representation of my husband, Craig Franklin, in the matter of bringing up to date his non-filing of taxes for the years 1974 - 1995.  I became aware of the situation in January of this year when Craig’s continuing deterioration resulted in adult-onset diabetes.  At that time I went into his office and went through the twenty-nine boxes (large moving cartons) of papers and other sundry items including trash and never-answered traffic tickets that had accumulated during his life time.  This was not a complete collection; two fires have trimmed the supply, one in 1981 and another in 1990. 

            I had always believed that these boxes contained material related to his interest in various hobbies.  They held those too, but most of the space was taken up by a mish-mash of papers in no order and with no chronological layering.  At the bottom of box nine I found the tax returns my accountant had made out for Craig, at my behest, in 1988.  They were signed and never sent. 

            To make a long story short Craig has a disabling emotional handicap that makes him incapable of dealing with authority figures.  His therapist, who we consulted in February, believes this condition has been in place his entire adult life.   He suggested a conservatorship.  This disability is the reason Craig had never filed.  The disability also explains why Craig has left company after company never benefiting from the work he performed while employed there. 

            You could not have known this when you signed a representation agreement with Craig in July of 1996, but these are the facts. 

            I discussed the matter with my father-in-law,  Dr. Carl Franklin of USC.  Dr. Franklin thought I would apprise you of the facts. 

            You have never been able to proceed with your representation because of Craig’s disability.  This must have been frustrating for you.  But you also never inquired into why this was.   Franklin thought it would be best for all concerned to simple cancel the agreement and for you to return the fees already paid.

            I am sure that, given the circumstances, you will want to help.   Craig’s returns have all been filed as of April 1st.  We filed for an extension on his 1996 returns so that those would not further complicate the present situation. 

            Thank you in advance for your prompt attention in this matter. 

Sincerely,

Melinda Franklin

cc.