Dear Enclosed is your completed 1986 Tax Return and a copy for your records. Please sign the return where we have indicated, enclose your check in the amount of $ and forward to the IRS. I believe that we could be very helpful in reducing your tax liability for the coming year if we were afforded the opportunity to be of service to you in the area of tax planning. We are, by nature, a conservative firm and steer away from tax shelters we consider questionable, or borderline at best. There are a sufficient number of ways to safely shelter income that are both unquestionable and constitute prudent investments. We would be very happy to discuss our tax planning service with you as soon as April 15th has come and gone, and there will be no charge for this initial consultation. At your convenience, simply call and make an appointment with my secretary. We will look forward to seeing you.