f a> 2, 4 “f oS, OI, STATE OF FLORIDA Ki Sy S DEPARTMENT OF REVENUE GE ‘hg on STATE OF FLORIDA “SL DEPARTMENT OF REVENUE Petitioner, O | - { 0 aT Vv. Case No. DOR-06-53-FOE PARTY PLEASERS OF TALLAHASSEE, INC. D/B/A PARTY PLEASERS OF TALLAHASSEE, INC. Respondent. FINAL ORDER This cause came on before the State of Florida, Department of Revenue ("Department"), for the purpose of issuing a final order. On or about December 19, 2006, the Department served an Administrative Complaint (“Complaint”) on the Respondent. The Complaint sought to permanently revoke the Respondent’s certificate of registration, in accordance with Section 212.18, Florida Statutes, due to the Respondent’s non- compliance with Chapter 212, Florida Statutes. A copy of the Complaint is attached hereto and incorporated herein by reference as Exhibit A. The Respondent did not file a Petition requesting an administrative hearing. Therefore, since the Respondent did not petition for an administrative hearing and has not otherwise provided evidence or argument to mitigate the charges contained in the Administrative Complaint, the Department adopts the findings and conclusions set forth in the Complaint. FINDINGS OF FACT The Department hereby adopts and incorporates by reference the findings set forth in the Administrative Complaint. CONCLUSIONS OF LAW The Department hereby adopts and incorporates by reference the conclusions set forth in the Administrative Complaint. DETERMINATION Accordingly, it is ORDERED: That the Respondent’s Certificate of Registration, numbered 47-8011995478-1, is hereby immediately and permanently revoked. ENTERED in Tallahassee, Leon County, Florida, this //" ~ day of January, 2007. STATE OF FLORIDA DEPARTMENT OF ENUE CERTIFICATE OF SERVICE I HEREBY CERTIFY that the foregoing Final Order has been filed in the official records of the Florida Department of Revenue and that a true and correct copy of the Final Order has been furnished by certified U.S. Mail addressed to Party Pleasers of Tallahassee, Inc., 3416 Garber Drive, Tallahassee, Florida 32302, on this | a hy of January, 2007. NOTICE OF RIGHT TO JUDICIAL REVIEW A party who is adversely affected by this final order is entitled to judicial review. pursuant to section 120.68, Florida Statues. Review proceedings are governed by the Florida Rules of Appellate Procedure. Such proceedings are commenced by filing one copy of a notice of appeal with the Agency Clerk of the Department of Revenue and a second copy accompanied by filing fees proscribed by law, with the District Court of Appeal, First District or with the District Court of Appeal in the appellate District where the party resides. The Notice of Appeal must be filed within 30 days of rendition of the order to be reviewed. STATE OF FLORIDA DEPARTMENT OF REVENUE STATE OF FLORIDA DEPARTMENT OF REVENUE Petitioner, v. ; Case No. DOR-06-53-AC Party Pleasers of Tallahassee, Inc. d/b/a Party Pleasers of Tallahassee, Inc. Respondent. ADMINISTRATIVE COMPLAINT FOR REVOCATION OF CERTIFICATE OF REGISTRATION Petitioner, the State of Florida, DEPARTMENT OF REVENUE, (hereinafter referred to as “the Department”), files this Administrative Complaint against Respondent, Party Pleasers of Tallahassee, Inc. , and in support thereof states: BASED ON THE FOLLOWING FACTS, AND PURSUANT TO SECTIONS 120.60, 212.14, 212.15, and 212.18, FLORIDA STATUTES, THE DEPARTMENT INTENDS TO REVOKE YOUR SALES AND USE REGISTRATION CERTIFICATE, AS LISTED BELOW IN THIS COMPLAINT. THE ENGAGING IN THE BUSINESS OF SELLING OR LEASING TANGIBLE PERSONAL PROPERTY OR SERVICES OR AS A DEALER AFTER A CERTIFICATE HAS BEEN REVOKED IS PROHIBITED AND CONSTITUTITES A CRIME PUNISHABLE AS PROVIDED IN SECTION 775.082 OR SECTION 775.083, FLORIDA STATUTES. 1. The Department is an agency of the State of Florida lawfully created and organized pursuant to section 20.21, Florida Statutes. By law, the Department is vested with the responsibility of regulating, controlling and administering the revenue laws of the State of Florida, including, specifically, EXHIBIT A the laws relating to the imposition and collection of the state's sales and use tax, pursuant to chapter 212, Florida Statutes. 2. Party Pleasers of Tallahassee, Inc. is a Florida corporation whose principal address is 3416 Garber Drive, Tallahassee, Florida 32302. 3. Party Pleasers of Tallahassee, term is defined in chapter 212, Florida Statutes, and holds Inc. is a dealer as that certificate of registration numbered 47-8011995478-1. 4. The Department is authorized to issue certificates of registration pursuant to section 212.18, Florida Statutes, and to revoke such registrations upon the failure of a dealer to comply with the requirements of chapter 212, Florida Statutes, including but not limited to, the requirement to pay taxes when due. 5. Every person desiring to engage in or conduct business in this state as a dealer, as defined in chapter 212, Florida Statutes, must be licensed by the Department pursuant to section 212.18, Florida Statutes, and section 12A-1.060, Florida Administrative Code. The certificates of registration issued by the Department grant dealers the privilege of engaging in or conducting business in this state. 6. Section 212.06, Florida Statutes, provides that sales tax shall be collected and remitted to the Department by licensed dealers. 7. In accordance with section 212.15, Florida Statutes, the taxes imposed become state funds at the moment of collection by licensed dealers, who act as agents for the state in the collection of such taxes. 8. Section 212.15, Florida Statutes, requires that dealers collect and remit to the Department the sales tax on a monthly basis. Taxes are due on the first day of the succeeding month and shall be paid to the Department on or before the 20th of each month. 9. Section 212.11, Florida Statutes, requires that dealers, for the purpose of ascertaining the amount of tax payable under chapter 212, Florida Statutes, file a return on or before the 20th day of the month, with the Department. 10. In the event any dealer fails to make a report and pay the tax as provided by Chapter 212, Florida Statutes, the Department is authorized to make an assessment using an estimate based upon the best information then available for the taxable period of retail sales of such dealer. Such assessment shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer. Section 212.12(5) (b), Florida Statutes. 11. As set forth more fully in the chart attached hereto and incorporated herein as Exhibit A to this Complaint, Party Pleasers of Tallahassee, Inc. failed to file returns for the months of September 2002 through and including May 2003, September 2004, August, 2005 through January 2006 and for the months August and September 2006. Party Pleasers of Tallahassee, Inc. fail to timely remit taxes for the months of September 2003, December 2003, April 2004, July 2004, October through December 2004, February 2005, April through June 2005, February through July 2006. Additionally, Party Pleasers of Tallahassee, Inc.,has returned items for the months of May 2004, August 2004, and March 2005. Due to the taxpayer’s failure to file the required reports and timely remit taxes, the Department, in accordance with section 212.12, Florida Statutes, assessed a tax liability of $19,942.78 against the taxpayer. 12. As set forth more fully in the chart attached hereto and incorporated herein as Exhibit A to this Complaint, Party Pleasers of Tallahassee failed to remit payment for interest due and owing pursuant to chapter 212, Florida Statutes. Specifically, due to Party Pleasers of Tallahassee’s failure to timely pay the taxes due, the sum of $3,745.63 in interest is due, as of September 18, 2006, in violation of chapter 212, Florida Statutes. Interest continues to accrue from September 18, 2006, until paid. 13. As set forth more fully in the chart attached hereto and incorporated herein as Exhibit A to this Complaint, Party Pleasers of Tallahassee failed to remit payment for penalties due and owing pursuant to chapter 212 Florida Statutes. Specifically, due to Party Pleasers of Tallahassee’s failure to timely pay the taxes due, the sum of $6,419.94 in penalties and fees, as of September 18, 2006, is due. 14. The Department has filed three warrants in the public records for the collection of unpaid sales and use taxes directed against Party Pleasers of Tallahassee pursuant to section 212.15, Florida Statutes. True and accurate copies of those warrants are attached as Composite Exhibit B. 15. Party Pleasers of Tallahassee has a significant history of failing to abide by the tax laws. Despite repeated demands for payment, Party Pleasers of Tallahassee has failed to pay tax that was due on numerous returns dating back to 2003. 16. The Department has attempted on several different occasions to recover monies owed by voluntary payment, however, these efforts have been unsuccessful. The Department communicated in person with the taxpayer on numerous occasions however the taxpayer has failed and refused to repay this debt. 17. A Notice of Hearing on Revocation of Certificate of Registration was served via certified mail pursuant to section 212.18, Florida Statutes, on September 18, 2006. Attached hereto and incorporated herein as Exhibit C to this Complaint is a copy of the notice. The notice explained that the Department had initiated the process to revoke Party Pleasers of Tallahassee’s certificate of registration and scheduled a conference for November 9, 2006 to provide Party Pleasers of Tallahassee the opportunity to make full payment of the delinquency or to provide evidence that demonstrates why the Department should not revoke the certificate. The certified mail receipt addressed to Party Pleasers of Tallahassee is attached hereto and incorporated herein as Exhibit D. 18. No representative of Party Pleasers of Tallahassee appeared for the scheduled conference. 19. Party Pleasers of Tallahassee, Inc. has not disputed the debt. 20. Pursuant to section 212.18(d), Florida Statutes, the Department is authorized to revoke Party Pleasers of Tallahassee’s certificate of registration due to Party Pleasers of Tallahassee’s continued failure to file required returns and remit sales tax as required by chapter 212, Florida Statutes. 21. The Department has complied with all conditions precedent to the filing of this action. WHEREFORE, the Department files its Administrative Complaint for Revocation of Certificate of Registration and requests that an order be entered permanently revoking Party Pleasers of Tallahassee’s sales and use tax certificate of registration. AS A RESULT OF THE FOREGOING, THIS IS NOTIFICATION OF THE DEPARTMENT’S INTENT TO CANCEL PARTY PLEASERS OF TALLAHASSEE’ s CERTIFICATE OF REGISTRATION NUMBERED 47-8011995478-1 PURSUANT TO CHAPTERS 120 AND 212, FLORIDA STATUTES, AND THAT A FINAL ORDER WILL BE ENTERED WITHOUT FURTHER NOTICE IF RESPONDENT DOES NOT REQUEST A HEARING AS DESCRIBED BELOW. NOTICE OF RIGHTS PARTY PLEASERS OF TALLAHASSEE, INC. HAS THE RIGHT TO REQUEST THAT AN ADMINISTRATIVE HEARING BE CONDUCTED IN ACCORDANCE WITH SECTIONS 120.60, 120.569 AND 120.57, FLORIDA STATUTES, TO CONTEST THIS COMPLAINT. You, PARTY PLEASERS OF TALLAHASSEE, INC, have the right to seek review of this Administrative Complaint by filing a request a for an Administrative Hearing. You may request either: 1) hearing involving disputed issues of material fact before the Division of Administrative Hearings (formal hearing), or 2) a hearing not involving disputed issues of material fact before the Department (informal proceeding). All hearings are conducted in English. THE REQUEST MUST BE POSTMARKED AND RETURNED WITHIN 21 DAYS FROM RECEIPT OF THIS COMPLAINT TO: Nancy Purvis, Clerk of the Department, Office of the General Counsel, Florida Department of Revenue, Carlton Building, Room 204, Tallahassee, Florida 32399- 0100. If your request for a formal hearing or an informal proceeding is not received by the Department with a postmark no later than 21 days following receipt of this complaint, your right to a formal hearing or informal proceeding is waived. The Department will then enter a final order of default against you. The final order of default will revoke your certificate of registration and/or require such other relief as may be authorized by chapter 212, Florida Statutes. A petition for formal hearing must contain the information required by rules 28-106.201, and 28-107.004, Florida Administrative Code, including: 1. The name, address and telephone of the party making the request and the party’s counsel or qualified representative. 2. A statement that the party is requesting a hearing involving disputed issues of material fact, or a hearing not involving disputed issues of material fact. 3. A reference to the Administrative Complaint the party has received. 4. A statement setting forth all issues of material fact that are disputed, if any. Specifically, the request must identify each disputed material fact in the Administrative Complaint and state any factual grounds upon which the dispute is based. If there is a formal hearing, you have the right to be represented by your attorney or qualified representative, bring witnesses and evidence, cross-examine any witnesses produced against you by the state, and have subpoenas and subpoena duces tecum issued on your behalf. If you. have requested and are entitled to a formal hearing, you will be notified of the time, place, and date of the hearing. You may file exceptions to any order or Administrative Law Judge’s Recommended Order. If there is an informal proceeding, you have the right to provide the Department with any written documentation or legal arguments that you wish the Department to consider in mitigation of the charges contained in this Administrative Complaint. You will be entitled to present written or oral evidence in accordance with section 120.57(2), Florida Statutes. You must realize that the facts as alleged in the Administrative Complaint are deemed admitted, and evidence in mitigation of the facts may be presented at the informal proceeding. If you have requested an informal proceeding, you will be notified as to the time period within which to submit written documentation or legal argument that you wish the Department to consider in mitigation of the charges in this Administrative Complaint. If you request a proceeding in this matter, you are entitled to at least fourteen (14) days notice prior to the hearing unless all parties waive the fourteen (14) day notice requirement. SECTION 120.573, FLORIDA STATUTES MEDIATION DISCLOSURE: This is an action that may affect your substantial interests. Mediation of this administrative dispute is not available. However, you may request a hearing on the charges, pursuant to chapter 120, Florida Statutes, and as further detailed in this Administrative Complaint. AMERICANS WITH DISABILITIES ACT: In accordance with the American with Disabilities Act, persons needing a special accommodation to participate in this proceeding should contact the Department’s Clerk, Nancy Purvis, no later than seven (7) days prior to the proceeding or hearing at which such special accommodation is required. The Department Clerk may be contacted at: Office of the General Counsel, Florida Department of Revenue, Carlton Building, Room 204, Tallahassee, Florida 32399-0100. If you are hearing or speech impaired, please contact the agency by calling 800-367-8331 or 850-922-1115 (TDD) . Dated, in Tallahassee, this & T4 day of December, 2006. actly / 3 ip “OANA A the ON RICK H. MCCLURE ASSISTANT GENERAL COUNSEL Fla. Bar No. 0380407 Office of the General Counsel 204 Carlton Building Tallahassee, Florida 32399-0100 (850) 488-0712 (850) 488-7112 (Facsimile) Attorney for PETITIONER, Department of Revenue a LORIDA DEPARTMENT OF REVENUE Revocation Worksheet : 47-8011995478-1, BP#1304975 Prepared By: BP Name: |Party Pleasers Of Tallahassee Inc. | ate: __losrsranoe Barry Young dba Party Pleasers Of Tallahassee Inc Trade Name: Hearing Date: 3416 Garber Drive Tallahassee,F! 32303 Address: ity, State, Zip; Thursday, November 9, 2006 Notice Date: Opening Date:}06/15/2001 SEPTEMBER 18, 2006 Outstanding Liabilities: Delinquencies In Period(s) Warrant? Actual Tax Due Estimate Tax Due Penaity YorN $400.00) 09-02 Interest $285.53} $279.55] $1,479.55 $800.00) $261.40 $255.88) $249.57 $800.00) $243.85] $237.73) $171.77] $1,821.77 $160.67) $148.83] $138.11 $1,810.67 $1,798.83 [405 $1,500.00 $125.83) $1,500.00} $205.05) [$1,500.00] $1,500.00] $150.00} $15.44 $270.46 $22.60] $1,672.60 po $1,659.04 09/18/2006 1of3 / [LORIDA DEPARTMENT OF REVENUE ;~ : Revocation Worksheet : Continue Delinquencies in Estimate Tax Due Penalty Interest Warrant? Period(s) Actual Tax Due $26,383.15 Total $693.56; $17,700.00 $4,750.00 Bills NTA 7 Actual Tax Due Estimate Tax Due Penalty Interest HIBIT 09/1 8/2006 - 20f3 coe A rameinanaanas ‘( “LORIDA DEPARTMENT OF REVENUF ; (— : Revocation Worksheet Returned Items Period(s) Actual Tax Due YorN -B $785.59 Interest Returned Check Fee Penalty $170.17) $1,034.32 $130.55 $894.02 - $175.41 {_—|-—— ———= $1,449.22 $237.89] $325.42 * $2,337.95 *Check fees in return items section has been removed from the total and included under fees below. i Hy $2,242.78 $17,700.00; $6,316.72 $3,745.63 $30,005.13 Less Payments: Hq Amount: Amount: Amount: Check Fees and Filing Fees . 2. $103.22) Net Amount Due: $30,408.35 EXH! BIT 09/1 8/2006 3 of 3 age SN IEEE ZT18 Si i oi DEPARTMENT. STATE OF FLORIDA DEPARTMENT OF REVENUE WARRANT 20050042126 OF REVENUE PARTY PLEASERS OF TALLAHASSEE, INC 3048 W THARPE ST TALLAHASSEEFL 32303-1180 Deta Crate THE STATE OF FLORIDA THIS DOCUMENT HAS BEEN RECORDED IN THE PUBLIC RECORDS OF LEON COUNTY FL BK: 3277 PG:35, Page’ of 1 04/26/2006 at 09:15 AM, BOB INZER, CLERK OF COURTS Warrant Number : 1000000011846 Contract Object : 11995478 Re: Warrant issued under Chapter 212, Florida Statutes BP 1304975 LA. AS15108 TO ALL AND SINGULAR, THE CLERKS OF THE CIRCUIT COURTS AND ALL AND SINGULAR, THE SHERIFFS OF THE STATE OF FLORIDA WARRANT FOR COLLECTION OF DELINQUENT SALES AND USE TAX. The taxpayer named above in the County of Leon, is indebted to the Florida Department of Revenue, State of Florida, in the following amounts: Tax Penalty Interest Total Filing fee - Grand total $588.54 $339.01 $144.07 $1,071.59 $20.00 $1,091.59 For returns due on or before December 31, 1999, interest is due at the rate of 12% per annum. For retums due on or after January 1, 2000, a floating rate of interest applies in accordance with Section 213.235, Florida Statutes. WITNESS my hand and official seal in this City of Tallahassee, Leon County, Florida, this 15th day of April, 2005. Department of Revenue State of Florida PLEASE BILL TO: TALLAHASSEE SERVICE CENTER 2410 ALLEN RD TALLAHASSEE FL 32312-2603 850-488-9719 This instrument prepared by: Jim Zingale, Executive Director ZT18 if ( STATE OF FLORIDA { R78 DEPARTMENT OF REVENUE n6/00 ei OF REVENUE WARRANT Tris DOCUMENT HAS BEEN RECORDED OF REVENUE IN THE PUBLIC RECORDS OF LEON COUNTY FL BK: 3277 PG:36, Page1 of 1 04/26/2005 at 09:15 AM, BOB INZER, CLERK OF COURTS Warrant Number : 1000000011854 Contract Object : 11995478 Re: Warrant issued under Chapter 212, Florida Statutes PARTY Pe Sy OF TALLAHASSEE, INC 3048 W THARPE TALLAHASSEE FL 32303-1180 BP 1304475 LP Q51s10% THE STATE OF FLORIDA TO ALL AND SINGULAR, THE CLERKS OF THE CIRCUIT COURTS AND ALL AND SINGULAR, THE SHERIFFS OF THE STATE OF FLORIDA WARRANT FOR COLLECTION OF DELINQUENT SALES AND USE TAX. The taxpayer named above in the County of Leon, is indebted to the Florida Department of Revenue, State of Florida, in the following amounts: Tax $785.59 Penalty $0.00 Interest $30.13 Total $815.72 Filing fee $20.00 Grand total $835.72 For returns due on or before December 31, 1999, interest is due at the rate of 12% per annum. For returns due on or after January 1, 2000, a floating rate of interest applies in accordance with Section 213.235, Florida Statutes. WITNESS my hand and official seal in this City of Tallahassee, Leon County, Florida, this 15th day of April, 2005. Jim Zingale, Executive Director Department of Revenue State of Florida i This instrument prepared by: PLEASE BILL TO: TALLAHASSEE SERVICE CENTER 2410 ALLEN RD TALLAHASSEE FL 32312-2603 850-488-9719 EXHIBIT 2 ( STATEOF FLORIDA. preva DEPARTMENT OF REVENUE R. 08/00 NN ~~ oi BERRRIE WARRANT L116. Warrant Number : 1000000036478 Contract Object : 11995478 Re: Warrant issued under Chapter 212, Florida Statutes PARTY PLEASERS OF TALLAHASSEE, INC 3048 W THARPE ST TALLAHASSEE FL 32303-1180 THE STATE OF FLORIDA TO ALL AND SINGULAR, THE CLERKS OF THE CIRCUIT COURTS AND ALL AND SINGULAR, THE SHERIFFS OF THE STATE OF FLORIDA WARRANT FOR COLLECTION OF DELINQUENT SALES AND USE TAX. The taxpayer named above in the County of Leon, is indebted to the Florida Department of Revenue, State of Florida, in the following amounts: $12,171.73 Tax Penalty $3,006.28 Interest $1,324.05 Total $16,502.06 Filing fee $20.00 Grand total $16,522.06 For retums due on or before December 31, 1999, interest is due at the rate of 12% per annurm. For returns due on or after January 1, 2000,-a floating rate of interest applies in accordance with Section 213.235, Florida Statutes. WITNESS my hand and official seal in this City of Tallahassee, Leon County, Florida, this 27 th day of October, 2006. Jim Zingale, Executive Director Department of Revenue State of Florida This instrument prepared by: PLEASE BILL TO: TALLAHASSEE SERVICE CENTER 2410 ALLEN RD TALLAHASSEE FL 32312-2603 850-488-9719 EXHIBIT —_ ; a ; Co General Tax Administration Child Support Enforcement iS) Property Tax Administration = Se Administrative Services Information Services PILE i Ty. a DEPARTMENT OF REVENUE ~ im Zngate September 18, 2008 MMR -2 P 252 Executive Director - Sith | ADMINISTRATIVE Fete FEBS NOTICE OF HEARING ON REVOCATION OF CERTIF CA EOF REGISTRATION FOR FAILURE TO COMPLY WITH CHAPTER 212, FLORIDA STATUTES Re: Party Pleasers Of Tallahassee Inc, dba Party Pleasers Of Tallahassee Inc Sales and Use Tax Number 47-8011995478-1, BP#1304975, Certified Mail 7002 3150 0005 5670 2269 You are requested to appear at the Florida Department of Revenue, Thursday, November 9, 2006 on 11:30 AM at 2410 Allen Rd, Tallahassee,Fl 32312, for an informal conference. This Conference is being held pursuant to Section 212.18(3)(d), Florida Statutes. The Department has initiated this process to revoke your dealer's certificate of registration due to the violations of flaw listed below. Operation of your business without a dealer's certificate of registration is prohibited by law. At this conference, you will be provided a final opportunity to make full payment of all delinquent tax, penalty, or interest or bring evidence to our attention that demonstrates why the Department should not revoke your certificate. The basis for the finding of non-compliance with Florida law is as follows: 1. 39 periods of Sales and Use Tax non-compliance: Outstanding Liability $30,108.35 Delinquent Returns for: 09-02, 10-02, 11-02, 12-02, 01-03, 02-03, 03-03, 04-03, 05-03, 09-04, 08-05, 09-05, 10-05, 11-05, 12-05, 01-06, 08-06, 09-06, 10-06, Outstanding Bills for: 09-03, 12-03, 04-04, 07-04, 10-04, 11-04, 12-04, 02-05, 04-05, 05-05, 06-05, 02-06, 03-06, 04-06, 05-06, 06-06, 07-06, « Returned Check for: 05-04, 08-04, 03-05, 2. Numerous contacts and notices issued for non-compliance. 3. Failure to successfully resolve this matter from contacts to notices. Be advised, if you fail to attend the informal conference, bring evidence establishing that tax is not due, or enter into a compliance agreement with the Department resolving this matter, the Department will take immediate action to ' revoke your sales and use tax dealer's registration certificate which will prevent you from doing business in this State. ff you decide to send a representative to act on your behalf, a Power of Attorney authorization is required (see attached form). We recommend that all un-filed returns be prepared and delivered prior to your scheduled hearing. If you need an appointment to deliver returns and/or if you need further information, please contact, Deborah Young 2410 Allen Rd, Tallahassee,Fl 32312, 850-488-6149 Signed, Deborah Young Pg ( ) c Service Center Manager Notice Under the Americans with Disabilities Act Any person requiring special accommodations to participate in the informal conference is asked to advise the Department at least 48 hours before such conference by contacting the person named above. Persons with hearing or speech impairments may contact the Department using the Florida Relay Service, 1-800-955-8770 (Voice) or 1-800-955-8771 (TDD). EXHIBIT ey ee 1. Articié Addressed to: iz Pls 3 pt Teblabowes BcHer | en Bec ber foe. - TeMches Jee, FLL 3ipo> OD Express Mall 0 Insured Mail. 1 C.0.D. O Registered O Retum Receipt for Merchandise i 4. Restricted Delivery? (Extra Fee) OO Yes 2. Article Number _ . (Transfer from service fate PS Form 3811, August 2001 *” Domes Rotum Receipt \) EXHIBIT a

Docket for Case No: 07-001037