Nariman Teymourian - Page 3

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          of filing the petition, petitioner resided in Atherton,                     
               Petitioner has a doctoral degree in political science and              
          master’s degrees in political science and nuclear defense                   
          policies.  Petitioner does not have a finance or accounting                 
          background.  Petitioner works in software development.                      
               In 1997, petitioner and Bradley K. Morrison (Mr. Morrison)             
          formed a partnership, Prism Consulting Group (Prism), to develop            
          software for the health care industry.  On August 12, 1998,                 
          petitioner and Mr. Morrison organized Caspian, incorporated under           
          the laws of the State of California.  By the end of 1998,                   
          petitioner and Mr. Morrison transferred their partnership                   
          interests in Prism to Caspian in exchange for all of Caspian’s              
          stock.  During 1998 and 1999, Prism’s business operations were              
          taken over by Caspian.                                                      
               During the years in issue, petitioner owned 60 percent of              
          Caspian’s stock and served as the chief executive officer and               
          president on the board of directors.  Mr. Morrison owned the                
          remaining 40 percent and served as chief technologist and                   
          secretary and treasurer on the board of directors.  Petitioner              
          and Mr. Morrison were the sole members of the board of directors.           
               During the years in issue, Caspian hired Cameron & Rolling             
          to handle its accounting and tax matters.  Craig Rolling (Mr.               
          Rolling) was part owner of Cameron & Rolling.  He received his              

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