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LIST OF AMERICAN TAX CONSULTANTS IN ITALY

The American Consulate General at Milan, Italy, assumes no responsibility for the professional ability or integrity of the persons or firms whose names appear on the list. All the consultants listed speak English.

The names are arranged alphabetically and the order in which they appear has no other significance. Some of the professionals listed are attorneys, and attention is drawn to the fact that members of the legal profession in Italy are not permitted to advertise. Therefore, the present list is released on the condition that it will not be published.

(Jan. 2007)

Donald J. CARROLL, c/o Pirola Pennuto Zei & Associati, Via Vittor Pisani 16, 20124 Milano. Tel 02669951, fax 0266991800, e-mail donald.carroll@studiopirola.com. Born in 1947: Admitted to Rhode Island Bar and U.S. Federal District Courts. University of Michigan (BA, 1969) and Columbia University (BA, 1975), Franklin Pierce Law Center (JD, 1982). Also has an office in Rome. Member: Rhode Island Bar and American Bar Associations.

Daniel E. GILIOLI, c/o Curtis, Mallet-Prevost, Colt & Mosle LLP, Corso Venezia 5, 20121 Milano. Tel 0276232001, fax 0276009076, e-mail dgilioli@cm-p.com. JD, University of Cincinnati, 1957. Member: D.C. and Ohio Bars.

Cynthia EHRLICH, via Cassia 595/F, 00189 Roma. Tel. 063360340, 3396783808, e-mail ustaxhelp@yahoo.com. MBA, Schiller International University, London. Formerly with IRS in Rome.

Timothy ELLIS, Via Paolo Quinto 11, 00167 Roma. Tel/fax 066143216, e-mail ellis_timothy@yahoo.it. BA, University of Oregon. Formerly with IRS in Rome.

Vincent GAMBINO, Via Asiago 1, 00195 Roma. Tel. 0637511192, fax 0637411420, e-mail pgambino@tiscali.it. Formerly with IRS in Rome.

Ivor ROWAN, Via Montecalvi 10, 50026 San Casciano Val di Pesa, Firenze. Tel/fax 0558249289, e-mail ivor.rowan2@tin.it. Certified Public Accountant with Taxmasters, Inc. of Rockville, MD.

Timothy W. SCOTT, Via Basento 37, 00198 Roma. Tel. 06853-57172, fax 06853-44378, cell 338-8938986, e-mail twscott@libero.it. American attorney admitted to practice in Washington DC and Ohio. JD and BA, Ohio State University. Previous experience as Tax Law Specialist with IRS Rome, Italy. U.S. federal and state tax return preparation and consultation. Available for representation before the IRS in all matters. Languages: English and Italian.

Sally SILVERS, Via Basento 37, 00198 Roma. Tel. 0685357172, fax 0685344378, e-mail: sally.silvers@flashnet.it. JD, Fordham University School of Law.