NOTICE CONCERNING YOUR 2002 TAX REFUNDS

If you receive a tax refund for the current calendar year, or any refunds from amended returns from any previous years, DO NOT cash or spend the refunds without permission from my office. Please do the following:

• If you have not already filed your tax return for this year, you must file the return within 14 days of your Meeting of Creditors. If you have not filed returns for past years and are required to do so, you should file them within the same time period.

• Upon filing the returns, please provide my office with copies of both your Federal and State returns (including returns from other states which you are required to file, for example, Arkansas if you work in Arkansas). You may mail the copies to

Gerald R. Miller

P.O. Box 2667

Muskogee, OK 74402

Or fax to (918)687-1348.

• DO NOT mail original returns to my office. We will not file your returns for you.

• We will review the anticipated refund and let you know if it will be abandoned. DO NOT cash or spend any refund without approval from my office. We will respond by letter within ten days of receipt of the copies.

• DO NOT use the Rapid Refund, Electronic Filing, or Direct Deposit options. You should also be advised that if your tax preparer takes part of your refund for their preparation fee, you may have to repay that amount to the bankruptcy estate, if the refund is significant enough to warrant administration through the bankruptcy.

• If I determine that the size of the refund warrants administration through the bankruptcy, you will be notified to turn over the refund to me immediately upon receipt. I will also notify the Internal Revenue Service, Oklahoma Tax Commission, and/or any other state tax entities from which you are due a refund; however, you may receive the check before they are notified. Do not endorse the refund checks. Mail both the Federal and any state refunds to me at the above address.

• Please be advised that failure to turn over any tax refunds on which the Trustee has made demand could result in a complaint seeking denial of your discharge for conversion of an asset.

Thank you for your cooperation.

Gerald R. Miller, Bankruptcy Trustee