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Roger is always seeking additional clients and professionals wishing to save money and better manage their own or a client's business. Professional or business questions can be addressed, e-mailed or Faxed to Roger A. Kahan, CPA at any the above addresses. That is why tax planning should be an all year-round effort. Effective planning today may not only reduce your 1995 tax liability, it can help you lessen the confusion at tax time next year. The sooner you get started, the more flexibility you will have.