Just an additional note: The link above via UPS45 has a link to the 5th, but they then ask you to pay for their services. So, any other links allowing us to read about the basis of their decision would be appreciated! I figure that after paying enough taxes to buy a German luxury car last year, I should be able to read the friken decision without paying. This reminds me of writing the California D.O.J. asking if the knife that I had was legal. They refused to help me. So, for nine grand to the glorious state of Taxifornia that year and after living here for thirty-seven years, I ask for a service and they tell me to take a flying leap. Gotta love it!