TAP News

2013 Taxpayer Advocacy Panel Recruitment Period Closed

The Taxpayer Advocacy Panel's (TAP) 2013 recruitment membership application period closed on April 1, 2013. TAP sincerely thanks all who submitted an application. During the open recruiting period, from February 22, 2013, through April 1, 2013, TAP received more than 400 applications for panel membership from American taxpayers living around the world. For the first time this year, TAP accepted applications from U.S. citizens living abroad or in a U.S. territory to raise awareness of issues facing international taxpayers.

To select new members, TAP will thoroughly review all applications submitted during the recruitment period. The TAP director will submit TAP membership recommendations to the National Taxpayer Advocate (NTA) Nina Olson and the IRS commissioner for approval, and then to the Department of the Treasury for final selection. Stay tuned for the introduction of new Panel members, who will begin their three-year terms in December 2013.

Thanks again to those who volunteered to speak up on issues that impact taxpaying citizens nationwide by applying for TAP membership. If you are interested in volunteering to serve as a TAP member but were unable to apply during this year’s application period, please visit the Join TAP page to sign up for an email alert when TAP member openings are available in your area. You may also check this site early spring 2014 for information on the next recruitment period.

Speak Up! Join the Taxpayer Advocacy Panel

The Taxpayer Advocacy Panel (TAP) is actively seeking volunteers to serve on the panel. TAP is a Federal Advisory Committee that listens to taxpayers, identifies taxpayers’ issues and makes suggestions for improving IRS customer service and satisfaction. TAP members serve three-year terms and commit 200 to 300 hours each year to identify concerns about IRS service and suggest changes. Apply before the April 1, 2013 deadline!

TAP reports directly to the Secretary of the Treasury, the IRS Commissioner and the National Taxpayer Advocate (NTA), who leads the Taxpayer Advocate Service, an independent organization within the IRS that provides oversight of the TAP.

TAP is seeking members or alternate members in the following states: California, Colorado, District of Columbia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Missouri, Nebraska, New Hampshire, New Jersey, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas and Washington. For the first time this year, TAP is also expanding recruitment efforts to U.S. citizens living abroad or in a U.S. territory. 

TAP represents taxpayers in all 50 states, the District of Columbia and the interests of U.S. taxpayers living overseas, including dual citizens, who must meet U.S. tax obligations. To learn more about being a TAP member, to find out if there are openings in your state or to apply, visit the Join TAP page. 

TAP Welcomes New Panel Members, Elects New Leaders
for 2013

The Treasury Department and IRS are pleased to welcome new members to serve on the nationwide Taxpayer Advocacy Panel (TAP). 

The Treasury Department and IRS selected 26 new TAP members to join 51 returning members, for a total of 77 volunteers serving on the 2013 Panel. These new members were selected from almost 400 applicants, or a pool of previously approved alternates, on November 26, 2012. TAP sincerely appreciates the efforts of all individuals who submitted an application to serve as a TAP volunteer.

TAP members selected Richard Bilancia of Loveland, CO, as 2013 national chair of the Panel. Rich was the 2012 chair of the SB/SE Decreasing Non-Filers Project Committee and is entering his third and final year on the Panel. Members also selected Colleen Hitchcock, from Lacey, WA, as 2013 national vice-chair. Colleen, also a third-year member, served as the 2012 chair of the Toll-Free Project Committee.

TAP members are crucial to the success of helping the Internal Revenue Service (IRS) identify ways to improve customer service and satisfaction. Members focus on specific taxpayer issues through Project and Joint Committee work and provide direct input to the IRS on new and existing IRS programs and initiatives. Members represent diverse experiences, training, backgrounds and interests.

Want to get involved? TAP’s next recruiting period for new members will open in February 2013. If you are interested in applying, please visit the Join TAP page to receive email updates about future TAP member vacancies.

New Taxpayer Advocacy Panel Members Selected for 2013

Last Name
First Name
City
State
 Boyea  Ralph  Keaau  HI
 Butler  John  Knoxville  TN
Campbell  Stephanie  Farmington  MO
 Chartier  Kirk  Atlanta  GA
 Dosdall  Patricia  Huntsville  AL
 Doty  James  Charleston  SC
 Edwards  Philessia  Austin  TX
 Goldfarb  Eugene  Syosset  NY
 Gonzalez  Leni  Arlington  VA
 Gould  Carolyn  North Haven  CT
 Grinnan  Francis  Rochester  NY
 Hayes  David  Mt. Juliet  TN
 Kanack  Suze M.  Riverton  WY
 Khan  Zafrulla  Louisville  KY
 Mayo  Gilberte  Lincoln  ME
 Phillips  Robert  Dallas  TX
 Piard  Alphonse  Miami  FL
 Reilly  Daniel  Wahpeton  ND
 Seelbach  Louis  Huntington  WV
 Swartz  Michael  Austin  TX
 Thomson  Mary Jo  Oklahoma City  OK
 Tscherny  Elena  Washington  DC
 Veal  Angela  Byron  GA
 Watson  Theresa  Jacksonville  AR
 Webster  Walter  Las Cruces  NM
 Welles  Dawn  Milwaukee  WI

National Taxpayer Advocate Nina Olson (NTA) Releases
2012 Annual Report to Congress

NTA Nina Olson released her 2012 Annual Report to Congress on Jan. 9, 2013. The report identifies the most serious problems facing taxpayers today and provides the IRS and highest levels of government with recommendations to fix them. The NTA identifies the complexity of the U.S. tax code as the most serious problem facing taxpayers today and recommends that Congress greatly simplify it. The NTA describes the rise in tax-related identity theft as another of the most serious problems facing taxpayers and recommends the IRS maintain its centralized “traffic cop” unit to handle these complex cases. For more information and access to the full report, visit the 2012 Annual Report to Congress site.

Taxpayer Advocacy Panel Releases 2011 Annual Report

The Taxpayer Advocacy Panel (TAP) has released its 2011 Annual Report, which fulfills TAP’s responsibility under its charter to provide an annual written report that summarizes TAP’s activities and recommendations during the preceding year. Read the 2011 Annual Report news release.

TAP’s accomplishments in 2011 include 41 recommendations and 25 projects the panel provided to the Internal Revenue Service (IRS) to improve IRS service and customer satisfaction.

The 2011 Annual Report highlights key TAP recommendations for IRS customer service improvements that include:

  • Making identity theft information more readily available to taxpayer victims
  • Improving the process for matching a taxpayer’s name with IRS records to increase the acceptance of e-filed tax returns
  • Revising procedures to help individuals who failed to file required returns in prior years obtain the instructions, forms and information necessary to prepare and file those past-due returns
  • Proposing more than 100 recommendations designed to improve several IRS tax forms and publications

These recommendations are the work of TAP members, a group of volunteers from all 50 states, the District of Columbia and Puerto Rico, who offer taxpayer perspectives on critical tax administration programs and work to improve the IRS.

 

National Taxpayer Advocate (NTA) Named to Accounting
Today’s Top 100 Most Influential People of 2012

National Taxpayer Advocate (NTA) Nina E. Olson was recently named one of Accounting Today’s Top 100 Most Influential People of 2012. The list includes leading innovators in the tax and accounting industry. Olson has been the NTA since 2001 and serves as an advocate for taxpayers to the IRS and Congress. She leads the Taxpayer Advocate Service (TAS), a nationwide organization of approximately 2,000 taxpayer advocates who help U.S. taxpayers resolve problems and work with the IRS to correct systemic and procedural problems.

The NTA is also responsible for oversight of the Taxpayer Advocacy Panel (TAP), which works alongside TAS to help identify and solve issues important to taxpayers and serves as focus groups for taxpayers to help improve the IRS.

This recognition highlights the NTA’s efforts as the “voice of taxpayers,” including her Annual Report to Congress, in which she identifies and presents the top problems facing taxpayers in their dealings with the IRS. Accounting Today’s Top 100 changes each year, but the continued presence of the NTA on the list is a testament to her leadership and commitment to taxpayers.

 

TAP Report Focuses on Improving IRS Forms
and Publications Distribution

In 2011, IRS Field Assistance management requested the Taxpayer Advocacy Panel (TAP), Taxpayer Assistance Center (TAC) Project Committee review the current distribution process of self-service forms and publications at the center locations. Easy access to IRS forms and publications is important for taxpayer compliance and the committee was tasked with determining how they could be better distributed to assist taxpayers in fulfilling their tax obligations.

The committee specifically focused on reviewing distribution processes, offering suggestions on product priorities and defining any new self-service products.

TAP members visited 28 Taxpayer Assistance Centers in 13 states in diverse areas of the United States, including rural, suburban and urban center locations. During these visits, committee members observed the physical arrangements of form racks, how they were managed and also discussed with staff how the self-service forms racks could be improved for optimal taxpayer assistance.

The 2011 Taxpayer Assistance Center Committee Report was submitted to the IRS in December 2011 and includes 15 TAP recommendations on improving access to self-service forms and publications at the centers. The committee believes that if implemented, the recommendations could have a significant impact on improving the distribution process of self-service forms and publications in the centers.
 

How TAP Helps International Taxpayers

The Taxpayer Advocacy Panel (TAP) is comprised of approximately 80 members from across the United States, including the District of Columbia and Puerto Rico. We have recently received increased feedback about tax issues from U.S. taxpayers living abroad. To those taxpayers who have contacted TAP, please know that the issues facing international taxpayers are very important to us. 

While we do not have a panel member that lives abroad, we greatly value feedback from international taxpayers. Our TAP member from Puerto Rico represents the interests of U.S. taxpayers living overseas, including dual citizens, who must meet U.S. tax obligations. As part of TAP, this individual wants to hear suggestions from U.S. taxpayers living abroad about improving IRS processes and procedures.

If you have tax-related questions or issues you think may affect citizens living abroad, or suggestions for improving tax processes and procedures for international taxpayers, please submit your comment via the Speak Up! page. We will review all comments and take them into consideration as we make recommendations to the IRS. 

Thank you for your feedback!

 

National Taxpayer Advocate Releases FY2013 Objectives
Report to Congress

National Taxpayer Advocate (NTA) Nina E. Olson released her Objectives Report to Congress on June 27, 2012, identifying priority issues the Taxpayer Advocate Service (TAS) will focus on during the upcoming fiscal year. The report expresses particular concern about the taxpayer impact of expired and expiring tax provisions and the rise in tax fraud and tax-related identity theft.

The Taxpayer Advocacy Panel (TAP) works alongside TAS to help identify and solve issues important to taxpayers and serves as focus groups for taxpayers to help improve the IRS.

 

Taxpayer Advocacy Panel Recruitment Period Closed


The Taxpayer Advocacy Panel's (TAP) recruitment membership application period for this year closed on April 27, 2012. We would like to extend sincere thanks to all who submitted an application to serve as a TAP volunteer. During the open recruiting period, from March 19 through April 27, 2012, we received more than 380 applications for panel membership.

Next steps of the panel membership selection process will include rigorous review of TAP applications in May and Interviews of the top applicants in June. The TAP Director will submit recommendations for panel membership to the National Taxpayer Advocate (NTA) Nina Olson and the IRS Commissioner for approval, and then to the Department of the Treasury for final selection. The new TAP members will begin their three-year terms in December 2012.

Thanks again to those who volunteered to serve your country and improve America's tax administration system by applying for TAP membership. If you are interested in volunteering to serve on the Panel but missed out on this year’s application period, please sign up for an email alert when TAP member openings are available in your area, or check this site early next spring for information on the 2013 recruiting period.

 

Taxpayer Advocacy Panel Still Seeking Volunteers


The Taxpayer Advocacy Panel (TAP) is actively recruiting volunteers in select states who can offer their time and talent to improve IRS customer service and satisfaction. There are two weeks left to apply!

By volunteering, you will be providing valuable insights that will affect change in tax administration and improve the relationship between the IRS and its customers

Are you ready to make a difference? Submit your application electronically by April 27, 2012. If you’ve already started the process, your saved application can be accessed and completed at any time before the deadline.

TAP is seeking members in the following states: Alabama, Arkansas, Connecticut, District of Columbia, Georgia, Kentucky, Maine, Missouri, New Mexico, New York, North Dakota, Pennsylvania, Tennessee, Texas, West Virginia and Wisconsin. The panel also needs alternates for, Delaware, Hawaii, Minnesota, Montana, Nevada, Ohio, Oklahoma, Puerto Rico, South Dakota, Utah and Wyoming.

TAP members serve three- year terms and commit 300 to 500 hours while serving on a variety of committees and making recommendations to the IRS. TAP represents taxpayers in all 50 states, the District of Columbia and Puerto Rico. To learn more about being a TAP member, visit the Join TAP page.

 

Speak Up! Join the Taxpayer Advocacy Panel

 

The Taxpayer Advocacy Panel (TAP) is seeking volunteers in select states with the opening of its recruitment period on March 19. TAP is a Federal Advisory Committee that listens to taxpayers, identifies taxpayers’ issues and makes suggestions for improving IRS customer service and satisfaction. TAP members serve three-year terms and commit 300 to 500 hours each year to raise concerns about IRS service and suggest changes. Apply before the April 27, 2012 deadline!
 
“TAP members give the IRS insights from every corner of our nation, helping the agency in its continuous effort to improve tax administration,” said IRS Commissioner Doug Shulman.
 
TAP reports directly to the Secretary of the Treasury, the IRS Commissioner and the National Taxpayer Advocate (NTA), who leads the Taxpayer Advocate Service, an independent organization within the IRS that provides oversight of the TAP.
 
TAP is seeking members in the following states: Alabama, Arkansas, Connecticut, District of Columbia, Georgia, Kentucky, Maine, Missouri, New Mexico, New York, North Dakota, Pennsylvania, Tennessee, Texas, West Virginia and Wisconsin. The panel needs alternates for Delaware, Hawaii, Minnesota, Montana, Nevada, Ohio, Oklahoma, Puerto Rico, South Dakota, Utah and Wyoming.
 
TAP represents taxpayers in all 50 states, the District of Columbia and Puerto Rico. To learn more about being a TAP member, to find out if there are openings in your state or to apply, visit the Join TAP page

 

National Taxpayer Advocate Releases 2011 Annual Report
to Congress

National Taxpayer Advocate (NTA) Nina E. Olson released her 2011 Annual Report to Congress on Jan. 11, 2012, identifying the combination of the IRS’s expanding workload and declining resources as the most serious problem facing taxpayers. The result, the report says, is inadequate taxpayer service, erosion of taxpayer rights, and reduced tax compliance. More information is available on the 2011 Annual Report to Congress page on the Taxpayer Advocate Service Tax Toolkit.


National Taxpayer Advocate Launches Blog

In addition, the NTA launched her new blog, National Taxpayer Advocate’s Blog: Taxpayer Rights and Taxpayer Burden, on Jan. 11, 2012, in conjunction with the release of her 2011 Annual Report to Congress. The NTA will address various issues that impact taxpayers on her blog. Check out the NTA's most recent blog post, updated Jan. 25.

The Taxpayer Advocacy Panel (TAP) works alongside TAS to help identify and solve issues important to taxpayers and serves as focus groups for taxpayers to help improve the IRS.

 

New Taxpayer Advocacy Panel Members Selected

The Treasury Department and IRS are pleased to announce the selection of 26 new members to serve on the nationwide Taxpayer Advocacy Panel (TAP).

The new TAP panel members will join 56 returning members to round out the panel of 82 volunteers for 2012. The new members were selected from a pool of more than 400 interested individuals from across the country who applied during an open recruitment period last spring. TAP sincerely appreciates the efforts of all individuals who submitted an application to serve as a TAP volunteer.

“TAP members play an important role for the nation’s taxpayers,” said IRS Commissioner Doug Shulman. “The panelists provide the IRS with insights that help make the tax administration process better for all taxpayers.”

TAP listens to taxpayers, identifies issues and makes suggestions for improving IRS service and customer satisfaction. TAP members work with IRS executives on priority topics, primarily those involving the Wage & Investment and Small Business/Self-Employed operating divisions. Members also serve as a conduit for bringing grassroots concerns raised by the taxpaying public to the attention of the IRS.

Want to get involved? TAP’s next recruiting period for new members will open in March of 2012. If you are interested in applying, please visit Join TAP to receive email updates about future TAP member vacancies.

New Taxpayer Advocacy Panel Members Selected for 2012

 Last Name First Name City  State
 Armstrong  Kenneth  Kalispell  MT
 Bentley  Susan  Kihei  HI
 Brayton  Bill  Sheridan  WY
 Chivers  Laurie  Dalton  MA
 Christopher  Doug  Winchester  KY
 Chulick  Eugene  Dayton  NV
 Colby  Lucy  Arlington  VA
 Dell  Jack  Hayden  ID 
 George  Philip  Cos Cob  CT
 Goldberg  Allan  Hunter  NY
 Gross  Robert  Montpelier  VT
 Klug  Terri  West Jordan  UT
 McCrumb  Barbara  Newark  DE
 Mikhail  Boris  Lindenhurst  NY
 Patton  Susan  Lucinda  PA
 Pinilis  Russell  Montclair  NJ
 Powers  Clarke  Warrenton  OR
 Ralph  Thomas  Webster  MA
 Rodriguez  Luis  Forest Hills  NY
 Santini  Hector  Ponce  PR
 Sorich  Samuel  El Dorado Hills  CA
 Sykes  Edward  Rose Hill  KS
 Tuchi  Ben  Tucson  AZ
 Wells  Gary  Anchorage  AK
 Wolfsohn  Jonathan  East Rockaway  NY
 Zachary  Martha  Inver Grove Heights  MN
 

Taxpayer Advocacy Panel Releases 2010 Annual Report

 

 

The Taxpayer Advocacy Panel (TAP) has released its 2010 Annual Report. The report fulfills TAP’s responsibility under its charter to provide an annual written report that summarizes its activities and recommendations during the preceding year. Read the 2010 Annual Report news release.

The report summarizes TAP’s accomplishments in 2010, including 101 new recommendations and 34 completed projects the panel provided to the IRS. The Wall Street Journal article, “IRS Reminds Workers They Can’t Demand Turning Off Speakerphone,” highlights one of TAP’s recommendations agreed to by the IRS.

Key successes include the following IRS actions, which were implemented following suggestions by TAP:

  • To help tax preparers in rural areas meet the e-file requirement, the IRS is developing a process for tax preparers in rural areas where high-speed Internet is unavailable.
  • To improve taxpayer service, the IRS is extending Taxpayer Assistance Center (TAC) services hours to include some Saturdays, and is improving signs and visual communications in TACs.
  • To enhance education about the U.S. tax system, the IRS is working with the National Council of Economic Education (NCEE) to expand the Understanding Taxes program in high school and college classrooms.
  • To improve efficiency of levy releases, the IRS launched E-FAX Services, a pilot program that enables employees to fax releases from their desktops.

2010 TAP Chair Sabby Jonathan also recognized the dedicated efforts of TAP’s volunteer panel members who work toward improving the taxpayer experience with the IRS. “It has been exceptionally rewarding working with people of diverse backgrounds, panel members as well as staff, all focused on a single goal;  improving the IRS for the benefit of taxpayers. The Taxpayer Advocacy Panel is an effective and important group that enables ordinary citizens to bring about real change,” Jonathan commented. “With 237 million tax returns expected to be filed in 2011, improvements at the IRS initiated by the TAP have affected a great number of people.”

Media Coverage

 

TAP Membership Recruitment Update

The Taxpayer Advocacy Panel's (TAP) membership application period for this year closed on April 29. We would like to thank all those who submitted an application to serve as a TAP volunteer. During the open recruiting period, from March 14 through April 29, we received over 400 applications for panel membership.
 
After a rigorous review of all applications, interviews with the top candidates were conducted in June. Recommendations for panel membership are now being forwarded through the National Taxpayer Advocate and IRS to the Department of the Treasury for selection. An update about the status of the selection process will be posted to this website in November 2011. Thank you again to all those who volunteered to serve your country and help improve America's tax administration system by applying for TAP membership. If you are interested in volunteering to serve on the Panel but missed out on this year’s application period, please register now as an interested candidate or check this site early next spring for information on the 2012 recruiting period.
 
 
 

TAP works with IRS Office of Taxpayer Correspondence;
Contributed to Prize ClearMark Award

The TAP is proud to be part of the successful and ongoing project of revising IRS notices. In April, the IRS received the Grand Prize ClearMark Award from the Center for Plain Language for its efforts to produce easy-to-understand taxpayer notices. The TAP Notice Improvement Committee works closely with the IRS Office of Taxpayer Correspondence (OTC) and provides valuable feedback on their notices to help ensure they’re simple, clear and easy to understand. The OTC submitted two notices for the award competition, CP08, Additional Child Tax Credit and CP21A, Account Notice. The TAP Notice Committee reviewed both and provided Frequently Asked Questions to the OTC. The Notice Committee is especially proud of giving comments on the CP08 months ago and feels it contributed to the OTC winning this prestigious award.
 
 
 

TAP Issues Report on Improving Signs, Visual Communication
in IRS Taxpayer Assistance Centers

In December 2009, IRS Field Assistance management requested the Taxpayer Advocacy Panel (TAP), Taxpayer Assistance Center (TAC) Project Committee review the current signage in the TACs and improve current communication methods.
 
Each TAC Committee member visited one or more TACs, discussed signage and other communications with the TAC manager, and critically looked at the posted signs and other forms of communication used. The members visited 26 TACs and interviewed 17 TAC managers.
 
After arriving at several general conclusions concerning signage in the TACs, the Committee submitted a report to the IRS in December 2010 including nine recommendations for improvement. The TAC Committee concluded that implementing the nine recommendations could have a significant impact on improving communications with taxpayers and the appearance of the TACs.
 
The 2010 TAC Committee Report – Signs and Visual Communication goes further than just reworking the existing signage. It includes opening the door to using new technologies to communicate with TAC customers.
 
 
 

Taxpayer Advocacy Panel Recruitment Now Closed

The Taxpayer Advocacy Panel’s (TAP) membership application period for this year closed on April 29, 2011. TAP would like to thank everyone who submitted an application to serve as a TAP volunteer.
 
During the recruiting period, March 14, 2011 to April 29, 2011, TAP received more than 400 applications for panel membership. TAP staff members have begun the applicant screening process and will post an update on the status of this process by July 31, 2011. Thanks again to everyone who volunteered to serve your country and help improve America’s tax administration system by applying for TAP membership.
 
If you are interested in volunteering to serve on TAP but missed this year’s application period, please check this site early next spring for information about the 2012 recruiting period. You may also sign up for an email alert when TAP member openings are available in your area.
 
 

New Taxpayer Advocacy Panel Members Selected

The Treasury Department and the Internal Revenue Service (IRS) are pleased to announce the selection of 32 new members to serve on the nationwide Taxpayer Advocacy Panel (TAP), a Federal Advisory committee charged with providing direct taxpayer input to the IRS.

The new panel members will join 70 returning members to round out the volunteer panel for 2011. The new members were selected from over 500 interested individuals from all over the country, who applied through an open recruitment period last year. TAP sincerely thanks all those who submitted an application to serve as a TAP volunteer.

TAP’s next recruiting period for new members will open in March of 2011. If you are interested in applying please sign up on this site to receive email updates about future TAP member vacancies.
 
New Taxpayer Advocacy Panel Members Selected for 2011
 
 Last Name First Name City  State
 Acero  Antonio  Myrtle Beach  SC
 Baldwin  Barbara  Auburn  CA
 Bekolo  Paulette Germain  Chapel Hill  NC
 Bilancia  Richard  Loveland  CO
 Brandewie  Shaun  Sidney  OH
 Davine  Jeffrey  Los Angeles  CA
 DelTergo  Michael  Westfield  NJ
 Eng  Harry  St. Charles  IL
 Fisher  Aileen  Burlingame  CA
 Fishman  Annie  Rockwall  TX
 Hayden  Robert  Monroe  MI
 Hitchcock  Colleen  Lacey  WA
 Janci  Gerald  Pittsboro  MS
 Kalimeris  Angeliki  Woonsocket  RI
 Kelly  Eileen  Wilmette  IL
 Kendall  Edith  Marion  IA
 Kennerty  Michael  Lawrenceville  GA
 Levine  David  Reno  NV
 Marshalek  Mark  Powell  OH
 McPeak  Catherine  Plano  TX
 Palmer  George  McLoud  OK
 Perez  Santa  Las Vegas  NV
 Petersen-Grosse  Chris  Elkhart  IN
 Purkayastha  PK  Saline  MI
 Rible  Robert  Santa Cruz  CA
 Roy  Brian  Nashua  NH
 Silva  Michael  North East  MD
 Smith  Toni  Omaha  NE
 Webster  Walter  Dauphin  PA
 Wechter  Thomas  Glencoe  IL
 Williams  Cindi  Summerset  SD
 Wongshue  Lina  Orlando  FL