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This web site is copyright of 
ATPS ®©  - American Tax Preparation Services ®©
2003 - 2005 all rights reserved. Either expressed or implied.

The use of the letters ATPS on this web site 

means American Tax Preparation Services.

ATPS  is owned and operated by Richard J. Dunn.

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or re-edit this web-site or any part within, including images. 

It is prohibited to add any other copyright information 
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All rights reserved by ATPS and the respective authors 
( listed either in this license or within our web site )

You may not charge any fee for the use of web-pages or components 
of the ATPS web site. 

Sale of content of this web-site is a criminal offence and is strictly prohibited 
without prior written and certified permission from ATPS.

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If you do not agree with the terms of this license you may not use
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