��<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"><html> <head><title>NAP Services</title> <meta http-equiv="Content-Type" content="text/html; charset=unicode"> <meta content="MSHTML 6.00.2600.0" name="GENERATOR"> <body> <table width="90%" border="1" cellspacing="0" cellpadding="0"> <tr> <td colspan="3" valign="top" background="img/nice_bck.gif"> <div align="center"><font size="4" color="#000066"><b><font size="3" face="Verdana"> Credentials</font></b></font><font face="Arial, Helvetica, sans-serif" size="3" color="#336600"><b></b></font></div> </td> </tr> </table> <table width="90%" border="1" cellspacing="0" cellpadding="20" bgcolor="#fffff0"> <tr> <td> <table width="100%" border="0" cellspacing="10" bgcolor="#fffff0"> <tr> <td><font size="3" color="#000066"><font face="Arial, Helvetica, sans-serif" size="4"></font> <img align="absMiddle" alt border="0" hspace="4" src="img/certificate.png" WIDTH="40" HEIGHT="40"></font> <br/> <p> <font face="Arial, Helvetica, sans-serif" size="2" color="mediumblue"><b>Registered Tax Return Preparer</b></font></b>&nbsp;&nbsp; <a href="img/RTRP_Certi.jpg" target=_blank><img alt="" src="img/form_instr.gif" WIDTH="14" HEIGHT="16"/></a> <br/> <br/> <p> <font face="Arial, Helvetica, sans-serif" size="2" color="mediumblue"><b>Annual Filing Season Program  Record of Completion</b></font></b>&nbsp;&nbsp; <a href="img/Current_Rec_Comp.jpg" target=_blank><img alt="" src="img/form_instr.gif" WIDTH="14" HEIGHT="16"/></a> <br> <br> <p> <font size="2" face="Arial, Helvetica, sans-serif" color="black">Sergei Miroshnichenko is authorized IRS e-file provider since 04/09/2013</font> <br/> <br/> <br/> <br/><br/> <br/><br/> <br/><br/> <br/><br/> <br/> <p align="right"><a href="#top"><img id="IMG1" alt="top" src="img/top_new.gif" width="40" height="21" border="0"/></a></p> </td> </tr> </table> </td> </tr> </table> <p>&nbsp;</p> </body> </html>