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Ex. X

Special Procedures Function -- Address and Telephone List

SPECIAL PROCEDURES OFFICE

ABERDEEN Christinia Sedlacek, CH SP Stephen Clark, CH SPF Internal Revenue Service Special Procedures P.O. Box 370 Aberdeen, SD 57401-0370 (605) 226-7249 Fax: (605) 226-7244	ALBANY Catherine Carrigan, CH SPF Fred Keefer, CH SPB Internal Revenue Service Leo O'Brien Federal Bldg. Clinton Avenue & N. Pearl Albany, NY 12207 (518) 431-4467 Fax: (518) 431-4628
ALBUQUERQUE Tony Gradillas, CH SPF Internal Revenue Service 5338 Montgomery, NE Albuquerque, NM 87109 (505) 837-5725 Fax: (505) 837-5788	ANCHORAGE Chuck Stromme, CH SPF Internal Revenue Service P.O. Box 101500 Anchorage, AK 99510 (907) 271-6260 Fax: (907) 271-6413
ATLANTA Patsy Schramm, CH SPF Internal Revenue Service Room 1669, Stop 333D 401 W. Peachtree St. Atlanta, GA 30365 (404) 331-6403 Fax: (404) 730-2123	AUGUSTA Internal Revenue Service Stop 5020 68 Sewall Street Augusta, ME 04330 (207) 622-8461 Fax: (207) 622-8458
AUSTIN Internal Revenue Service 300 East 8th - Stop 5020 Austin, TX 78767 (512) 499-5258 Fax: (512) 499-5323	BALTIMORE Susan Allen, CH SPB Internal Revenue Service P.O. Box 1076 Baltimore, MD 21203 (410) 962-4046 Fax: (410) 962-9955
BIRMINGHAM Tom Owens, CH SPF Internal Revenue Service 500 22nd St. S., Stop 216 Birmingham, AL 35233 (205) 731-1248 Fax: (205) 731-0017	BOISE Keith Farrar, CH SPF Internal Revenue Service 550 W. Fort Street, MSC041 Boise, ID 83724-0041 (208) 334-1360 Fax: (208) 334-9663
BOSTON Richard J. McManus, CH SPF Internal Revenue Service John F. Kennedy Post Office P.O. Box 9106 Boston, MA 02203 (617) 565-1600 Fax: (617) 565-4928	BROOKLYN Frank Chimera, Act CH SP Internal Revenue Service 10 Metrotech Center Brooklyn, NY 11201 (718) 488-2702 Fax: (718) 488-2300
BUFFALO Ronald Ansell, CH SPF Internal Revenue Service P.O. Box 266 Niagara Square Station Buffalo, NY 14202 (716) 846-5568 Fax: (716) 846-5878	BURLINGTON R. Scott Ingalls, CH SPF Internal Revenue Service Courthouse Plaza 199 Main Street Burlington, VT 05401 (802) 860-2020 Fax: (802) 860-2006
CHEYENNE Lowell Shickell, CH SPF Internal Revenue Service 308 West 21st Street Cheyenne, WY 82001 (307) 772-2674 Fax: (307) 772-2177	CHICAGO B. J. Caldwell, CH SPB Internal Revenue Service DPN 27-3, 230 S. Dearborn Chicago, IL 60604 (312) 886-4393 Fax: (312) 886-3271
CINCINNATI Joe Budd, CH SPS Internal Revenue Service Special Procedures Staff P.O. Box 1579 Cincinnati, OH 45201 (513) 684-2107 Fax: (513) 684-3610	CLEVELAND Richard Cook, CH SPS Internal Revenue Service Special Procedures Staff P.O. Box 99183, Room 457 Cleveland, OH 44199 (216) 522-2860 Fax: (216) 522-2066
COLUMBIA Bill Johnson, CH SPF Internal Revenue Service 1835 Assembly St., Room 653 Columbia, SC 29201 (803) 765-5786 Fax: (803) 765-5669	DALLAS Nancy S. Spotser, CH SPB Internal Revenue Service Mail Code 5020 DAL 1100 Commerce Street Dallas, TX 75242 (214) 767-1382 Fax: (214) 767-2129
DENVER Patricia E. Callahan, CH SPS Internal Revenue Service Mail Stop 5020 600 - 17th Street Denver, CO 80202-2490 (303) 446-1420 Fax: (303) 446-1422	DES MOINES John Martinez, CH SPF Internal Revenue Service Special Procedures Staff 210 Walnut Street, Stop 22 Des Moines, IA 50309-2109 (515) 284-4602 Fax: (515) 284-4905
DETROIT William Lawler, CH SPS Internal Revenue Service P.O. Box 330500, Stop 48 Detroit, MI 48232 (313) 226-7155 Fax: (313) 226-3975	FARGO Thomas L. Brown, CH SPF Internal Revenue Service P.O. Box 990, Stop 58 Fargo, ND 58107 (701) 239-5168 Fax: (701) 239-5644
FT. LAUDERDALE Clarence Todd, CH SPB Internal Revenue Service One North University Drive Charles B. Spicer, CH SPB P.O. Box 17167 Ft. Lauderdale, FL 33324 (305) 424-2268 Fax: (305) 424-2241	GREENSBORO Harry Martin, SPS Internal Revenue Service 320 Federal Place, Room 312 Internal Revenue Service Greensboro, NC 27401 (919) 378-2076 Fax: (919) 378-2053
HARTFORD Robert Nadeau, CH SPF Internal Revenue Service Stop 155 135 High Street Hartford, CT 06103 (203) 240-4048 Fax: (203) 240-4459	HELENA Ann Marie Enshong, CH SPS Internal Revenue Service Federal Building, 2nd Floor SPF 301 S. Park Helena, MT 59626-0016 (406) 449-5411 Fax: (406) 449-5218
HONOLULU Tom Stevens, CH SPF Internal Revenue Service SPF Office P.O. Box 50089 300 Ala Moana Blvd. Honolulu, HI 96850 (808) 541-1160 Fax: (808) 541-1117	HOUSTON Mike Rayfield, CH SPB Internal Revenue Service Special Procedures Branch Mail Stop 5020 HOU P.O. Box 525557 Houston, TX 77052 (713) 653-3820 Fax: (713) 653-3829
INDIANAPOLIS Internal Revenue Service P.O. Box 44211 - Stop 41 Indianapolis, IN 46244 (317) 226-6273 Fax: (317) 226-5174	JACKSON Paul McCormick, CH SPF 100 W. Capitol Street, Stop 18 Jackson, MS 39269 (601) 965-4285 Fax: (601) 965-5119
JACKSONVILLE Van O'Neal, CH SPF Internal Revenue Service P.O. Box 35045, Stop 5700 Jacksonville, FL 32202 (904) 232-2598 Fax: (904) 232-3088	LAGUNA NIGUEL Dee Trevorrow, CH SPF Internal Revenue Service P.O. Box 30213 Laguna Niguel, CA 92607-0213 (714) 643-4636 Fax: (714) 643-6141
LAS VEGAS Mariam Saner, CH COMP BR Internal Revenue Service 4750 W. Oakey Blvd. Las Vegas, NV 81902 (702) 455-1144 Fax: (702) 455-1237	LITTLE ROCK Charles Casey, CH SPF Internal Revenue Service 700 W. Capital Avenue, Stop 5700 Little Rock, AR 72203 (501) 324-5967 Fax: (501) 324-6240
LOS ANGELES Rich Davega, CH SPF Internal Revenue Service P.O. Box 1431 Los Angeles, CA 90053 (213) 894-4096 Fax: (213) 894-2005	LOUISVILLE Vacant, CH SPF Internal Revenue Service P.O. Box 1706 - Stop 510 Louisville, KY 40201 (502) 582-6728 Fax: (502) 582-6158
MANHATTAN Vinnie Caputo, CH SPF Internal Revenue Service P.O. Box 2899 Church Street Station New York, NY 10008 (212) 436-1299 Fax: (212) 436-1931	MILWAUKEE Joe Aceto, CHF FLD BR 1 Internal Revenue Service General Advisory Room ME-110 310 W. Wisconsin Avenue Milwaukee, WI 53203-2221 (414) 297-3447 Fax: (414) 297-3212
NASHVILLE Terry Delaney, CH SPF Internal Revenue Service MDP # 31 801 Broadway, Room 285 Nashville, TN 37203 (615) 736-5482 Fax: (615) 736-2240	NEW ORLEANS Bobby Pendleton, CH SPF Internal Revenue Service 600 S. Maestri St., Stop 31 New Orleans, LA 70130 (504) 558-3450 Fax: (504) 558-3490
NEWARK David Yeskoo, CH SPF Internal Revenue Service Special Procedures Staff P.O. Box 166 Newark, NJ 07101 (201) 645-3812 Fax: (201) 645-3228	OKLAHOMA CITY Gary L. Collins, CH SPS Internal Revenue Service P.O. Box 66 - Stop 5020 Oklahoma City, OK 73101 (405) 297-4335 Fax: (405) 297-4370
OMAHA Rick Wempe, CH SPF Internal Revenue Service Special Procedures Function P.O. Box 662, Stop 24 Omaha, NE 68102 (402) 221-3578 Fax: (402) 221-4030	PARKERSBURG Thomas C. Harris, CH SPF Internal Revenue Service P.O. Box 1040 Parkersburg, WV 26101 (304) 420-6656 Fax: (304) 420-6705
PHILADELPHIA Bob Misinkavitch, CH SPB Internal Revenue Service P.O. Box 12051 Philadelphia, PA 19105 (215) 597-4036 Fax: (215) 597-7775	PHOENIX Patrick Reidy, CH SPB Internal Revenue Service Mail Stop 5020 210 E. Earl Phoenix, AZ 85012-2623 (602) 207-8511 Fax: (602) 207-8515
PITTSBURGH Bill Evans, CH SPB Internal Revenue Service Special Procedures Branch Federated Investors Towers 1001 Liberty Avenue, St. 1300 Pittsburgh, PA 15222 (412) 644-5731 Fax: (412) 644-4576	PORTLAND Bob Erickson, CH SPF Internal Revenue Service P.O. Box 3550 Portland, OR 97208 (503) 326-3214 Fax: (503) 326-5455
PORTSMOUTH Marc Payeur, CH SPF Internal Revenue Service 195 Commerce Way, Suite B Portsmouth, NH 03801 (603) 433-0658 Fax: (603) 433-0780	PROVIDENCE Charles Short, CH SPF Internal Revenue Service Special Procedures Function P.O. Box 6867 Providence, RI 02940 (401) 528-4270 Fax: (401) 528-4527
PUERTO RICO - A/C (INTERNATIONAL) Isabel Torres, CH SPS Internal Revenue Service Mercantil Plaza Building 9th Floor, Stop 27 1/2 Avenue, Ponce De Leon Hato Rey, PR 00917 (809) 766-5274 Fax: (809) 766-6326	RICHMOND Tom Harris, CH SPF Internal Revenue Service P.O. Box 10025 Richmond, VA 23240 (804) 771-2601 Fax: (804) 771-2969
SACRAMENTO Rob Simpson, CH SPB Internal Revenue Service P.O. Box 2900, SA 6212 North Highland, CA 95812 (916) 974-5012 Fax: (916) 974-5903	SALT LAKE CITY Bary J. Gammell, CH SPB Internal Revenue Service Mail Stop 5020 P.O. Box 2196 Salt Lake City, UT 84111 (801) 524-6686 Fax: (801) 524-6751
SAN FRANCISCO Daniel Bramblet, CH SPF Internal Revenue Service Special Procedures Function Suite 1000S 1301 Clay Street Oakland, CA 94612 (510) 637-2378 Fax: (510) 637-2413	SAN JOSE Joe Sanchez, CH SPF Internal Revenue Service P.O. Box 99 55 South Market Street San Jose, CA 95113 (408) 494-8415 Fax: (408) 494-8058
SEATTLE Gary Sterr, CH SPF Internal Revenue Service C:SPF:Stop 240 P.O. Box 1729 Seattle, WA 98111 (206) 220-5530 Fax: (206) 220-5496	ST. LOUIS Harold Glassman, CH SPB Internal Revenue Service P.O. Box 66778, Stop 530 St. Louis, MO 63166 (314) 539-2020 Fax: (314) 539-2712
ST. PAUL R. H. Resener, CH SPB Internal Revenue Service Special Procedures Branch P.O. Box 64450, Stop 5700 St. Paul, MN 55164 (612) 290-3197 Fax: (612) 290-4233	WICHITA Paul Dicks, CH SPB Internal Revenue Service Mail Stop 5020 271 West Third Wichita, KS 67202 (316) 352-7640 Fax: (316) 352-7598
WILMINGTON Mary Smith, CH SPF Internal Revenue Service Attn: SPF 409 Silverside Road Wilmington, DE 19809 (302) 791-4530 Fax: (302) 791-4511

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Title Page || Contents || Section I || Section II || Section III
Section IV || Section V || Section VI || Appendices
Table of Cases and Authorities