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         <font size="6" color="#294194"><b><i><br>Knowledge<BR>Vision <BR>Experience</i></b></font>
     
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<BR><center><font size="6">Income / Franchise<BR>
Personal Property Tax Services</font><BR><BR><BR><BR>
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<Center><B><font size="5">Income / Franchise Tax</font></b></td></tr>
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<font size="4">-  Allocation and Apportionment
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<font size="4">-  Asset Review for Exemptions and Classifications
<BR>-  Ghost Asset Review
<BR>-  Inventory Valuation
<BR>-  Abatement Negotiation
<BR>-  Asset Class Life Study
<BR>-  Refunds and Overpayment Recoveries
<BR>-  Compliance Services
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<TR><TD><Center><B><font size="5">Audits</font></b></td></tr>
<TR><TD VALIGN=CENTER nowrap><font size="4">-  Audit Representation and Defense
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<address><font size=3>Towe &amp; Associates<BR> 415 South Miami Street  West
Milton, Ohio  45383  937.698.7086<BR>Fax: 937.698.7149
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