EZ TAX, INC.                                                                                    (440) 843-6400                                                                                                            Fax: (440) 842-0400

STEVEN J. DeLUCA                                              Tax Preparation for
President                                                                            Individuals and Businesses
                                                                                Payroll Services
RALPH A. DeLUCA, CPA                                     General Accounting
                                                                                Small Business Set-up
                                                                                Financial Planning
6482 Ridge Road
Parma, Ohio 44129-5039


OVER 50 YEARS OF SERVICE