In reply refer to:
                             Department of the Treasury-Internal Revenue Service
  Form 872
(Rev. Dec. 2004)                                                                                                Taxpayer Identification Number
                  Consent to Extend the Time to Assess Tax

                                                                 (Name(s))
taxpayer(s) of

                                                                 (Number, Street, City or Town, State, ZIP Code)
and the Commissioner of Internal Revenue consent and agree to the following:
(1) The amount of any Federal
                                                                                                                tax due on any return(s) made by or
                                                                 (Kind of tax)
 for the above taxpayer(s) for the period(s) ended

may be assessed at any time on or before
                                                                                          .  However, if a notice of deficiency in tax for any such
                                                                 (Expiration date)
period(s) is sent to the taxpayer(s) on or before that date, then the time for assessing the tax will be further extended by the number of
days the assessment was previously prohibited, plus 60 days.

(2)  The taxpayer(s) may file a claim for credit or refund and the Service may credit or refund the tax within 6 months after this
agreement ends.

                                                                 Your Rights as a Taxpayer
You have the right to refuse to extend the period of limitations or limit this extension to a mutually agreed-upon issue(s) or mutually
agreed-upon period of time.  Publication 1035, Extending the Tax Assessment Period, provides a more detailed explanation of your
rights and the consequences of the choices you may make.  If you have not already received a Publication 1035, the publication can be
obtained, free of charge, from the IRS official who requested that you sign this consent or from the IRS' web site at www.irs.gov or by
calling toll free at 1-800-829-3676.  Signing this consent will not deprive you of any appeal rights to which you would otherwise be
entitled.

YOUR SIGNATURE HERE
I am aware that I have the right to refuse to sign this consent or to limit the extension to mutually agreed-upon issues and/or period of time as set forth in I.R.C. § 6501(c)(4)(B).(Date signed)

SPOUSE'S SIGNATURE
I am aware that I have the right to refuse to sign this consent or to limit the extension to mutually agreed-upon issues and/or period of time as set forth in I.R.C. § 6501(c)(4)(B).(Date signed)
TAXPAYER'S REPRESENTATIVE
SIGN HERE
I am aware that I have the right to refuse to sign this consent or to limit the extension to mutually agreed-upon issues and/or period of time as set forth in I.R.C. § 6501(c)(4)(B).(Date signed)
In addition, the taxpayer(s) has been made aware of these rights.
CORPORATE
NAME
CORPORATE
OFFICER(S)                                                                                (Title)                                                                                     (Date signed)
SIGN HERE
                                                                                          (Title)                                                                                     (Date signed)
I (we) am aware that I (we) have the right to refuse to sign this consent or to limit the extension to mutually agreed-upon issues and/or period of time as set forth in I.R.C. § 6501(c)(4)(B).
INTERNAL REVENUE SERVICE SIGNATURE AND TITLE

          (Division Executive Name  - See instructions.)                                  (Division Executive Title  - see instructions)
BY
                             (Authorized Official Signature and Title - See instructions.)                                                                                            (Date signed)
(Signature instructions are on the back of this form)            www.irs.gov      Catalog Number 20755I         Form 872 (Rev. 12-2004)

                                               Instructions

If this consent is for income tax, self-employment tax, or FICA tax on tips and is made for any year(s) for
which a joint return was filed, both husband and wife must sign the original and copy of this form unless one,
acting under a power of attorney, signs as agent for the other. The signatures must match the names as they
appear on the front of this form.

If this consent is for gift tax and the donor and the donor's spouse elected to have gifts to third persons
considered as made one-half by each, both husband and wife must sign the original and copy of this form
unless one, acting under a power of attorney, signs as agent for the other. The signatures must match the
names as they appear on the front of this form.

If this consent is for Chapter 41, 42, or 43 taxes involving a partnership or is for a partnership return, only one
authorized partner need sign.

If this consent is for Chapter 42 taxes, a separate Form 872 should be completed for each potential
disqualified person, entity, or foundation manager that may be involved in a taxable transaction during the
related tax year. See Revenue Ruling 75-391, 1975-2 C.B. 446.

If you are an attorney or agent of the taxpayer(s), you may sign this consent provided the action is specifically
authorized by a power of attorney. If the power of attorney was not previously filed, you must include it with
this form.

If you are acting as a fiduciary (such as executor, administrator, trustee, etc.) and you sign this consent,
attach Form 56, Notice Concerning Fiduciary Relationship, unless it was previously filed. If the taxpayer is a
corporation, sign this consent with the corporate name followed by the signature and title of the officer(s)
authorized to sign.

                   Instructions for Internal Revenue Service Employees

Complete the Division Executive's name and title depending upon your division.

If you are in the Small Business /Self-Employed Division, enter the name and title for the appropriate division
executive for your business unit (e.g., Area Director for your area; Director, Specialty Programs;  Director,
Compliance Campus Operations; Director, Fraud/BSA, etc.)

If you are in the Wage and Investment Division, enter the name and title for the appropriate division executive
for your business unit (e.g., Area Director for your area; Director, Field  Compliance Services).

If you are in the Large and Mid-Size Business Division, enter the name and title of the Director, Field
Operations for your industry.

If you are in the Tax Exempt and Government Entities Division, enter the name and title for the appropriate
division executive for your business unit (e.g., Director, Exempt Organizations; Director, Employee Plans;
Director, Federal, State and Local Governments; Director, Indian Tribal Governments; Director, Tax Exempt
Bonds).

If you are in Appeals, enter the name and title of the Chief, Appeals.

The signature and title line will be signed and dated by the appropriate authorized official within your division.

                                                                              Form 872 (Rev. 12-2004)