From: Barry J. Cohen < Sent: Tuesday, September 19, 2017 8:04 PM To: Jeffrey E. Subject: 000's John Cook at EY said they would not sign a return th=t uses the 000s method. They said that there are too many footing pr=blems. Numbers won't tie to K-is, W-2s, 1099s, etc. Also= if you only use it on part of the return, the various numbers on the return would not match internally. He also pointed ou= that this method effectively truncates numbers; though I'm not sure=what rounding rules you use. E.g., 101,499 become 101? What ha=pens to the other $499? Joe V likes the idea of putting in 0's instead=of blanks. He says he uses "none". He did not unde=stand why this would affect the statute of limitations. Barry J. Cohen = I Elysium Management,=LLC 445 Park Avenue Suite 1401 New York, NY 10022&=bsp; 1 EFTA_R1_01363712 EFTA02366598