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HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 Phone July 19, 2017 Re: & Karyna Shuliak 2016 Form 1040 — Notice CP14 To Whom It May Concern: I am the accountant for the above referenced taxpayers. and Karyna timely filed their 2016 Form 1040 tax return on April 12, 2017. Accordingly we disagree with your failure to file penalty along with interest charges totaling 165.37 (as per attached notices). I have attached a copy of the 2016 Form 1040 filed for your records. Should you have an uestions or if I can be of any assistance please feel free to call me at . Sincerely yours, Richard Kahn CPA EFTA00521849
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