TIM KELLY & ASSOCIATES
TAX ATTORNEYS
*TIMOTHY E. KELLY,
ESQ.
*KEVIN W.
REGO,
ESQ., LL.M. (TAXATION)
7801 N. PERSHING AVENUE, STOCKTON, CA 95207-1749
TEL. 800-259-3372
(Voice and Fax)
*Certified Specialist in Taxation Law
The State Bar of California Board of Legal
Specialization