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HomeMy WebLinkAbout20132218From:Flanagan Bilton 3125650821 09/01/2013 18:35 #430 P.001/008 Flanagan Attorneys at Law Bilton,LLC RECEIVED SEP - 3 2013 WELD COUNTY COMMISSIONERS September 3, 2013 A Nationwide Practice Limited to Property Taxation 500 North Dearborn, Suite 400 Chicago, Illinois 60654-3300 Telephone (312) 782-5000 Facsimile; (312) 565-0821 USPS Certified Mail (7012 0470 0001 0115 5660) & Facsimile (303) 866.4485 Colorado State Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Re: STONEYBROOK ESTATES LLC Newbury Management Co - RHP Properties Stoneybrook MHC - 5507 435 North 35th Avenue Greeley, Colorado Parcel No.: 080535001001 (R8022399) County: Weld Colorado State Board of Assessment Appeals: Enclosed please find the completed Petition to State Board of Assessment Appeals in quadruplicate, pertaining to the above referenced property and owner for tax year 2013, to be filed with your office. Also, enclosed please find our check no. 40104 in the amount of $101.25 as the required filing fee, and letter of authorization from the property owner. Upon receipt please return a receipted copy of the petition including petition number for our records as well as the notification of the hearing. Please feel free to contact our office with questions, comments and requests for additional information. Sincerely, Spero N Kopitas SNK / mdc Enclosure Cc: Weld Board of Equalization (970) 352-0242 Colitoncv6ccufie*A, aok- .D\' riSocRS From:Flanagan Bilton 3125650821 09/01/2013 18:35. #430 P.002/008 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Date: 09/03/2013 Property Owner: STONEYBROOK ESTATES LLC Subject Property: 435 N 35 AV, GREELEY Street Address City Schedule Number(s): R8022399 (080535001001) Appeals the decision of the WELD County Attach separate sheet if necessary 0 Board of Equalization 13 Board of Commissioners ❑ State Property Tax Administrator This Appeal concerns: lOValuation O Refund/Abatement 9 Exemption ❑State Assessed The subject property is currently classified as: O Agricultural p Oil & Gas ❑ Vacant Land 0 Commercial ID Personal I❑Exempt i❑Possessory Interest O industrial El Producing Mines ❑Mixed Use 10Residential For Office Use Only Docket No. Fee: Y N Check/Credit Card # P F H Dated: 08/06/2013 Tax Year: 2013 ❑Natural Resources 0 State Assessed Actual Value assigned to subject property: $17,200,000 Petitioner's estimate of value: $10,000,000 Estimated time for Petitioner to present the appeal: 30 minutes or hours. Not less than 30 minutes, Board will allow equal time to County or Property Tax Administrator, Appearance: 0 Petitioner will be present at the hearing 0 Petitioner will be represented by an agent 0 Petitioner will be represented by an attorney IIPetitioner will appear by telephone Petitioner Is responsible for calling the Board at 303-866-5880 on the scheduled date and time of hearing (Mountain Time Zone) 0 Petitioner would like to appear by video conference Petitioner must contact the Board at 303-866-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference equipment if the property owner is an entity, It must appear under the representation of an attorney licensed in Colorado except as follows. A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed $10,000, exclusive of costs, Interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127, C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed $15,000 as of August 7, 2013. A trust filing a petition as of August 8, 2012 may be represented by a trustee, an attorney or an agent. Filing Fee: CI None O $ 33.75 $101.25 Petitioner is appearing pro se (self -represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). Petitioner is appearing pro se (self -represented) and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property ASSESSOR'S VALUE EXCEEDS PETITIONER'S OPINION OF FAIR MARKET VALUE BASED ON INCOME, COST, AND SALES ANALYSIS. SUPPORTING DOCUMENTATION TO BE SUBMITTED. From:Flanagan Bilton 3125650821 09/01/2013 18:35 #430 P.003/008 Required attachments to this form: to Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial O Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: to A notarized Letter of Authorization if an agent will be representing Petitioner 8 A list of names, last known addresses and telephone numbers of co -owners or parties directly interested In the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to: WELD County 43 Board of Equalization El Board of Commissioners O State Property Tax Administrator at the following address: 1150 O STREET, GREELEY, CO 80632 (970) 352-0242 FAX on 09/03/2013 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co -owners or parties directly interested in the subject property on 09/03/2013 Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 09/03/2013 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioner's Malting Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109) Signature of Agent 0 or Attorney CI SPERO N KOPITAS - FLANAGAN I BILTON Printed Name 500 N DEARBORN STREET, SUITE 400 Mailing Address CHICAGO, IL 60654 City, State, Zip Code Telephone: (312) 782-5000 E -Mail: SKOPITAS@FBTAX.COM Attorney Reg. No.: Signature of Petitioner STONEYBROOK ESTATES LLC Printed Name 31200 NORTHWESTERN HWY Mailing Address FARMINGTON HILLS MI 48334 City, State, Zip Code Telephone: (312) 782-5000 E -Mail: Daytime number it is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the Web at www.dola.Colorado.gov/baa or may be requested by phone at 303-866-5880. August 6, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 STONEYBROOK ESTATES LLC 31200 NORTHWESTERN HWY FARMINGTON HILLS, MI 48334 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R8022399 Dear Petitioner: On August 01, 2013, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered your request for an Administrative Denial of your petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2013. The Assessment and valuation is set as follows: ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $17,200,000.00 $17,200,000.00 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. ce Pe* 2013-2218 AS0085 All appeals to the Board of Assessment Appeals filed after August 10, 2013, MUST comply with the following provisions of C.R.S. Section 39-8-107(5): (5)(a)(I) On and after August 10, 2013, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the board of assessment appeals pursuant to section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10- 114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the board of assessment appeals (b)(I) The assessor, the county board of equalization, or the board of county commissioners of the county, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide. the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move the board of assessment appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the county attorney and shall be accompanied by a certification that the county assessor or thecounty board of equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. 2013-2218 AS0085 The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number 303-866-5880 Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the /county. wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-1080), the rules of Colorado appellate review and C.R.S. Section 24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. Section 39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e., Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. 2013-2218 AS0085 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor FLANAGAN BILTON 500 NORTH DEARBORN SUITE 400 CHICAGO, IL 606543300 2013-2218 AS0085 NOTICE OF DETERMINATION JUL 0 1 2013 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR W tLU uu 6GM SIO un I I SDESCRIPTION/ PHYSICAL LOCATION R8022399 2013 0683 GR SS1 L1 BLK1 STONEYBROOK SUB FILING #1 435 N 35 AV GREELEY, CO PROPERTY OWNER STONEYBROOK ESTATES LLC 31200 NORTHWESTERN HWY FARMINGTON HILLS, MI 48334 PROPERTY CLASSIFICATION _ ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW RESIDENTIAL 17,200,000 17,200,000 TOTAL $17,200,000 $17,200,000 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has been denied due to comparison of other similar properties which sold during the 2011/2012 time period. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. RECEIVED JUL 2 2 2013 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM Please refer to the reverse side of this notice for additional information. FLANAGAN BILTON 500 NORTH DEARBORN SUITE 400 CHICAGO, IL 606543300 2013-2218 15-DPT-AR PR 207-08/13 R8022399 16919 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 12, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2012? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ Z0,000 What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) ro a'L soa/y2, 7l7D ATTESTATION I, the undersigned owner or agent12b herein and on any attachments hereto �y°Au" 2 Signature JA'oAx r.1 S (2 A/;r4X. Co Email of the property identified above, affirm that the statements contained are true and complete. / (1,z) 7,2 - -3-&t90 7/6-/,Zv/3 Telephone Number Date Flanagan I Bilton, LLC 126 Attach letter of authorization signed by property owner. 500 N Dearborn St, Suite 400 Chicago, IL 60654-3386 (312) 782-50001(312) 565-0821 Fax SNK 15-DPT-AR PR 207-08/13 R8022399 16919 Address Flanagan Attorneys at Law Bilton, LLC July 15, 2013 Certified Mail (7012 0470 0001 0115 5462) Weld County Board of Equalization 1150 O Street Greeley, CO 80631 Re: STONEYBROOK ESTATES LLC Stoneybrook - Manufactured Housing - 5507 435 North 35th Avenue Greeley, Colorado Weld County Board of Equalization: A Nationwide Practice Limited to Property Taxation 500 North Dearborn, Suite 400 Chicago, Illinois 60654-3300 Telephone (312) 782-5000 Facsimile: (312) 565-0821 Please be advised by receipt of the letter of our protest of the 2013 real property valuation pertaining to the above referenced property and property owner. The assessor's market and assessed value exceeds our opinion of fair market and assessed value. Supporting documentation to substantiate a lower value will be submitted. ParceUAeet/Schedule • Original 2013 Requested 2013 ... Market Value 080535001002 (R8022699) 4,755 2,853 080535001003 (R8022799) 6,625 3,975 095902107004(R8022899) 10,330 6,198 080535001001 (R8022399) 17,200,000 10,280,000 Also, enclosed please find a letter of authorization from the property owner permitting Flanagan Bilton, LLC to represent this property. If available, please forward a copy of the property valuation worksheet, at your convenience. Please feel free to contact me with questions, comments, request for additional information as well as with hearing dates and results, at 500 N Dearborn Street, Suite 400, Chicago, IL 60654, or skopitas@tbtax.com. Sincerely, SNK / mdc Enclosure Spero N Kopitas AUTHORIZATION FORM Re: STONEYBROOK LLC • Stoneybrook MHC 435 North 35th Avenue Greeley, Colorado Parcel No.: 080535001001 (R8022399) 080535001002 (R8022699) 080535001003 (R8022799) 080535001001 (R8022399) County: Weld TO WHOM IT MAY CONCERN: Please be advised that the law firm of Flanagan I Bilton; LLC has been retained by the taxpayer to represent this property for 2013 and no other lmw firm has been so retained. Dated: SUBSCRIBED AND SWORN TO Before me this of gib day. , 2O13 Notary Public OFFICIAL SEAL M D Clarke Notary Public, Stale of Illinois My Commission Expires 8/30/2015 Taxpayers Ipat= Taxpayer '.laic Company '(4y r• Relationship to Owner X 41 OOON 4 ^ L4::) -O / vIM VI I o 0 =i v 9 'fell" m 0 a 0 N .D S u7 EMI 0115 O N S C ru a N N O fG N O W O PS O M O.l ko cy • s . CO N L) U O y "0 O d • N C4 July 24, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 STONEYBROOK ESTATES LLC 31200 NORTHWESTERN HWY FARMINGTON HILLS, MI 48334 Account No.: R8022399 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 01, 2013, at or about the hour of 2:00 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2013, and mailed to you on or before August 12, 2013. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. AS0085 STONEYBROOK ESTATES LLC - R8022399 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor FLANAGAN BILTON 500 NORTH DEARBORN SUITE 400 CHICAGO, IL 606543300 AS0085 Tammy Waters From: Sent: To: Cc: Subject: Mr. Waters, Spero Kopitas [skopitas@flanaganbilton.com] Thursday, July 25, 2013 12:46 PM Tammy Waters Michel Clarke Appeal I am writing to request an administrative denial for the following property; Stoneybrook Estates LLC 435 North 35th Avenue Greeley, Colorado Account Numbers: R8022399, R8022699, R8022799 and R8022899 We respectfully retain the right to file to the State of Colorado Board of Assessment Appeals. Please confirm receipt of this email. Local Presence Nationwide Spero N Nopitas I skopitas@fbtax.com Direct (312) 540-5634 I Fax (312) 565-6334 Flanagan Bilton LLC A Nationwide Practice Limited to Property Taxation 500 N Dearborn St Suite 400 I Chicago, Illinois 60654 fbtax.comI Main (312) 782-5000 I Fax (312) 565-0821 Hello