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Mr Peelo said Mr Ahern had during the period concerned sought tax advice "from time to time " but did not give the name of any adviser used.

Any tax advice in this e-mail is not intended to be used for the purpose of avoiding penalties under the Internal Revenue Code .

Tax Services : tax agents, tax advice, tax planning, tax consultants, tax training .

One day , Mr. Johnson drives to a Tax Service Hall for information on tax matters.