Ernst J. Meyer, M.D.
                                 174 School Street
                           Belmont, Massachusetts 02478

                                   617-484-8109
                             ernstmeyer@earthlink.net


           October 3, 2009

           Notice CP-406, dated 9-28-2009,
           Taxpayer Ident. Num: 04-2431165,
           Form 5500EZ, Plan #007,
           Plan Year Ending 12-31-2006

           Internal Revenue Service
           Ogden UT 84201-0018

           Regarding the above captioned Form 5500EZ, please be advised
           as follows:

           The original Taxpayer Identification Number assigned to me
           was, to the best of my knowledge 04-2431652. Some years ago,
           because a photocopying machine clipped off the last digit,
           I read and reported the number as 04-243165. Without informing
           me of the circumstance that the number I was submitting had
           too few digits, the IRS duplicated one of the digits and
           entered 04-2431165 into its computer. The result was interminable
           correspondence with threats of $15000 fines.

           On May 11, 2009, The IRS sent me another form CP-403, this
           time concerning the 5500EZ form for the 2006 calendar year.
           I responded on May 13, 2009 by certified mail, which was
           received by the IRS on May 20, 2009. (Please see copies
           and postal receipts attached.) On June 15, 2009, the IRS
           wrote to me "Thank you for your response dated May 20, 2009."
           and informed me that my correct Sponsor/Employer Identification
           Number is 04-2431165. It's not at all clear to me whether this
           number is now to be used for all employer tax ID purposes or
           only for purposes of retirement plan identification.

           Not withstanding the fact that it had acknowledged my response
           of May 13, 2009, on October 28, 2009, The IRS sent me another
           form CP-406 styled: FINAL NOTICE - YOUR ANNUAL FORM 5500 or
           5500-EZ IS OVERDUE WRITTEN RESPONSE REQUIRED. So now I am
           enclosing a second completed form CP-406, and a third copy
           of the 5500-EZ form for 2006. I have complied as best I can
           with the instructions which state: Enter Name and address
           as shown on the form. I respectfully ask, whose name, my name,
           the Plan Name? What address? I see no address on the form.
           As for the Employer Identification Number, I enter the number
           as shown on the form. Your clerk will enter that number into
           the computer, the computer will again not recognize the number,
           and another cycle of correspondence will begin.

           There is no end in sight.

           I'll cooperate as best I can.

                                             Ernst J. Meyer, M.D.