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Case: 11-1612 Document: 003110561288 Page: 43 Date Filed: 06/13/2011<br />

CERTIFICATE OF SERVICE<br />

I <strong>here</strong>by certify that on the 13th day of June, 2011, I caused:<br />

1. Pursuant to L.A.R. Misc. 113.14, an electronic original copy of the brief and<br />

appendix (volumes I and II) to be filed via ECF.<br />

2. Ten paper copies of the brief and volume I of the appendix and four paper<br />

copies of the volume II of the appendix will be sent via Federal Express to the<br />

Clerk, United States Court of Appeals for the Third Circuit, 601 Market Street,<br />

Philadelphia, PA, 19106 within five days pursuant to L.A.R. 31.1 and<br />

L.A.R.Misc. 113.1(b).<br />

3. An electronic copy to John Schumann, Esq., U.S. Dept. of Justice, Tax<br />

Division, Appellate Section, pursuant to Fed. R. App. P. 25(c)(1)(D), Local<br />

Appellate Rule 25.1(b), and L.A.R. Miscellaneous Rules 113.2(c) and 113.4(a).<br />

A courtesy paper copy of the brief and both volumes of the appendix will be<br />

mailed to the above address.<br />

_________________________<br />

<strong>Joseph</strong> A. DiRuzzo, III, Esq., CPA<br />

FUERST ITTLEMAN, <strong>PL</strong><br />

1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM<br />

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