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          bankruptcy case.  That letter stated in pertinent part:                     
                    Reference the attached letter dated October 21,                   
               2002 which you sent to Gerald and Jessica Frey.  Be                    
               advised that Gerald and Jessica Frey filed a Chapter 7                 
               Bankruptcy, Case No. 02-51961-DHA, in the United States                
               Bankruptcy Court, Eastern District of Virginia, Newport                
               News Division, on July 3, 2002.  Internal Revenue                      
               Service was a listed creditor and was sent Notice of                   
               the bankruptcy filing by the bankruptcy court.                         
                    Debtors received their bankruptcy Discharge on                    
               October 10 [sic], 2002.  (copy of Order attached)                      
               Their liability for tax debts for calendar year 1996                   
               and 1997 were discharged in the bankruptcy.                            
          The “bankruptcy discharge” referred to in Mr. Raymond’s November            
          5, 2002 letter is an order dated October 12, 2002 (U.S.                     
          Bankruptcy Court’s October 12, 2002 order) of the United States             
          Bankruptcy Court, Eastern District of Virginia (U.S. Bankruptcy             
          Court).  That order stated as follows:                                      
                    It appearing that the debtor(s) is/are entitled to                
               a discharge,                                                           
                    IT IS ORDERED:                                                    
                    The debtor(s) is/are granted a discharge under                    
               section 727 of title 11, United States Code * * *.                     
          The U.S. Bankruptcy Court’s October 12, 2002 order further                  
          stated:  “SEE BACK SIDE OF THIS ORDER FOR IMPORTANT INFORMATION”.           
          The back side of that order stated in pertinent part:                       
               Debts that are Not Discharged                                          
                    Some of the common types of debts which are not                   
               discharged in a chapter 7 bankruptcy case are:                         
                    a.  Debts for most taxes;                                         
               On December 9, 2002, Mr. Raymond sent a letter to an IRS               
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