| 
              Directory of Internet and Other ResourcesDisclaimer of Endorsement As a convenience to taxpayers, the IRS and 
                SBA have provided links from the CD-ROM to other Web sites offering 
                information that may be of interest to small business taxpayers. 
                The IRS , SBA, and the United States Government do not endorse 
                or warrant these Web sites, the organizations, or their products 
                and services. The decision to use or not use any of these Web 
                sites or products and services will not result in any special 
                treatment from the IRS or SBA.  
              
              
              
              
              
              
              
              
              
              
                
              
              
              
              
             |