Feb 4, 2013 Meeting w/ Notes

FR E D RIC KZI N K & Associates
A professional corporation. I CPAs
January 23, 2013
Animas La Plata Operation, Maintenance and Replacement Association
125 Smelter Place
Durango, Colorado 81303
We are pleased to confirm our understanding as to the terms, scope and limitations of the tax services we are to provide
for Animas La Plata Operation, Maintenance and Replacement Association.
We will prepare the 2011 Federal Form 990, Return of Organization Exempt from Income Tax, for the year ended
September 30, 2012.
It is your responsibility to provide us with all the information required for preparing complete and accurate returns. You
should retain all the documents, canceled checks, and other data that form the basis of the return. These may be
necessary to prove the accuracy and completeness of the return to a taxing authority. You have the final responsibility for
the tax return and, therefore, you should review it carefully before you sign it.
Your return may be selected for examination by taxing authorities. In the event of an examination or other Internal
Revenue Service or state taxing authority contact, we are available to represent you. Any proposed adjustments by the
examining agent are subject to certain rights of appeal. In the event of such government tax examinations, we will be
available upon request to represent you and will render additional invoices for the time and expenses incurred. Fees and
services will be communicated in a separate engagement letter.
We will use our professional judgment in preparing your return. Whenever we are aware that a possible applicable tax law
is unclear or that there are conflicting interpretations of the law by authorities (e.g., tax agencies and courts), we will
explain the possible positions that may be taken on your return. In accordance with our professional standards, we will
follow whatever position you request, as long as it is consistent with the codes, regulations, and interpretations that have
been promulgated. When possible, we will resolve questions involving application of tax rules in your favor, if there is
reasonable justification for doing so. If the Internal Revenue Service or other taxing agency should later contest the
position taken, there may be an assessment of additional tax plus interest and penalties. We assume no liability for such
additional penalties, interest, or assessments. Additional services will be subject to arrangements made in writing at the
time requested.
We estimate our fees for this tax service will be $1,200 and the timing for completion of your information return to be as
described in our separate audit engagement letter.
It is our policy to keep records related to this engagement for seven years. However, FredrickZink & Associates, PC does
not keep any original client records, so we will return those to you at the completion of the services rendered under this
engagement. When records are returned to you, it is your responsibility to retain and protect your records for possible
future use, including potential examination by any government or regulatory agencies.
By your signature below, you acknowledge and agree that upon the expiration of the seven -year period FredrickZink &
Associates, PC shall be free to destroy our records related to this engagement.
954 East Second Ave. Suite 201, Durango, CO 81301 • 970 - 247 -0506 fax: 970 - 247 -0587 durangocpas.com
Members: American Institute of Certified Public Accountants and Colorado Society of Certified Public Accountants