Department of the Treasury — Internal Revenue Service

Form 13751           Waiver of Right to Consistent Agreement of Partnership Items
                                                                                             OMB No. 1545-1969
(October 2005)       and Partnership-Level Determinations as to Penalties,
                                  Additions to Tax, and Additional Amounts
Taxpayer                                            Partnership
1. Name and address (Street, City, State, ZIP code) 3. Name and address (Street, City, State, ZIP code)

2. Taxpayer Identification Number (EIN or SSN)      4. Taxpayer Identification Number (EIN or SSN)

5. Tax year(s) ended

                     The undersigned taxpayer(s), in

                     accordance with Internal Revenue Code

                     section 6224(b), waive(s) the right to
                     request settlement terms with respect to

                     partnership items (and partnership-level

                     determinations of penalties, additions to
                     tax and additional amounts that relate to

                     partnership items) for the above

                     partnership taxable year(s) consistent with
                     settlement agreements entered into with

                     any other partner with respect to the

                     above taxable year(s).

Signature of Taxpayer                                                                   Date (mmddyyyy)

Signature of Taxpayer                                                                   Date (mmddyyyy)

Catalog No. 47541C                                 www.irs.gov                               Form 13751 (10-2005)