Thomas C. Roberge & Company

U.S. TAXPAYER IDENTIFICATION NUMBERS

October 24, 2005

St. Petersburg and Sarasota

Telephone: (727) 822-9393

We have received countless inquiries during the past several months from foreign investors who have experienced difficulty in obtaining U.S. Individual Taxpayer Identification Numbers.

The reasons for the rejections are numerous. Undoubtedly, this has to be frustrating if you are one of the affected individuals – especially if the U.S. government is holding some of your hard earned money and you would like to get it back!

However, don’t be discouraged since there are numerous ways to obtain this number to enable you to obtain refunds for funds that rightfully belong to you. The Form W-7, Application for U.S. Individual Taxpayer Identification Number, and the instructions to that form appear simple, but in practice are not always so. Yet, many experience the frustration of having it rejected and their inability to find someone in the IRS who can deal with the situation effectively.

We are licensed by the IRS to process applications for tax identification numbers and certify the required documents. There are numerous ways for us to obtain these numbers, which are not readily apparent from reading the form or the instructions. We are in contact daily with the people inside the IRS who process these applications and can go directly to the appropriate personnel whenever there is a problem in obtaining tax identification number to resolve the problem.

One does not have to necessarily file an income tax return to obtain a number. For example, there are strategies for bank accounts, the sale of U.S. real estate, and the rental of U.S. real estate which will enable most to obtain a tax identification number when presented properly with the appropriate certifications from us in our capacity with the U.S. tax authorities.

Our staff has the ability to obtain your tax identification number. Call us if you would like us to obtain a number for you.

Internal Revenue Service Circular 230 Disclosure – You are hereby advised that any tax advice contained in this newsletter is not written or intended to be used (and cannot be used) by any taxpayer for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or to support the marketing of any tax transactions or matters addressed herein.