~1~ l"R" S lrcpanmeut "I" the Treasury~tfh'?J1 " " Inrcrnat /{Cn'III1C Serv lce

PO BOX 17MEMPHIS TN 38101-0017

029129,230685.0117.003 2 AT 0.374 1822111'111'1111111111"11",11111,1.111111"1'1.1111.111111111111111

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PROHEAL HI RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

029129

CUT OUT AND RETURN THE VOUCHER IMMEDIATELY BELOW IF YOU ONLY HAVE AN INQUIRY.DO ~OT USE IF YOU ARE MAKING A PAYMENT.

CUT OUT AND RETURN THE VOUCHER AT THE BOTTOM OF THIS PAGE IF YOU ARE MAKING A PAYMENT,EVEN IF YOU ALSO HAVE AN INQUIRY.

The IRS address must appear 1n the window.0365302368

BODCD-TE

Use for inqu1r1es onlyLetter Number:Letter DateTax Period

LTR3217C2012-08-06200812

1111111111111111111111111111111111111111111111111111111

INTERNAL REVENUE SERVICEPO BOX 17MEMPHIS TN 38101-00171•• 11.1•• 1,,"1111,," •• 1111••• 11,,""111 ••• 11,1•• 1

*621779945*PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

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Use for paymentsLetter Number:Letter DateTax Period

LTR3217C2012-08-06200812

BODCD-TE

1111111 11111 11111 Illil 1111111111 11111 1111111111111 11111

INTERNAL REVENUE SERVICE

*621779945*PROHEALTH RURAL HEALTH SERVICES INePO BOX 682589FRANKLIN TN 37068-2589

CINCINNATI OH 45999-01501.1,,1,1,1,1.1,,1,1"1,1,.11,"",11,1,1,11,"1,,1,1

621779945 PS PROH 67 2 200812 670 00000000000

~<ii\\ IRS Department of the Treasuryilt!l,"J{/ Internal Revenue Service

PO BOX 17MEMPHIS TN 38101-0017

In reply refer to: 0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041805BODC: TE

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

29129

Taxpayer Identification Number:Form(s) and Tax Period(s):

62-1779945941941941941

JuneSep.Dec.Mar.

30,30,31,31,

2006200620062007

941 June 30, 2007941 Sep. 30, 2007941 Dec. 31, 2007941 Mar. 31, 2008

990 Dec. 31, 2006990 Dec. 31, 2008

Dear Taxpayer:

Thank you for making arrangements to resolve your account. We'veaccepted your offer for an Installment Agreement. The agreementcovers the tax period(s) shown above. Please make your firstpayment of $2,202.53 by Sep. 19, 2012. Thereafter, send us thatamount by the 19th of each month, until you've paid the full amountyou owe. You may want to pay down your account balance by payingmore than required by your Installment Agreement as penalty andinterest charges continue to accumUlate until your account ispaid in full.

Please make your check payable to the United States Department ofthe Treasury and write on it your name, address, social security oremployer identification number. Include with your payment a daytimetelephone number where we can call you, the tax year you are paying,and the tax form number you filed for that year.

We'll send you a monthly statement with a payment stub and returnenvelope shortly before each payment is due. The statement will showthe total amount remaining on your account, as well as your monthlypayment amount. If you don't receive the statement at least ten daysbefore your first payment due date, make your payment and return thelast page of this letter with your payment.

We charge a $105 User Fee to cover the cost of providing an

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

Installment Agreement. Although your approved Installment Agreementpayment may be for less than $105, your first payment should be for atleast $105 to cover the fee.

The Installment Agreement User Fee may be reduced for individualswhose income falls at or below levels based on IRS InstallmentAgreement Low Income Guidelines, Our initial review djd not qualifyyou for the reduced fee, however, if you believe you qualify for aone time reduction to your Installment Agreement User Fee you maycomplete and submit Form 13844 for consideration. The form isavailable at www.irs.gov/formspubs or you may call 1-800-829-3676.Please mail your application to IRS, PO Box 219236, Stop 5050,Kansas City, MO 64121-9236.

To determine whether you qualify, compare your total income beforeany losses or adjustments, to the chart below.

IRS Installment Agreement Low Income GuidelinesSize of 48 Contiguous StatesFamily Unit and D.C. j\laska Hawaii

1 $27,075 $33,825 $31,1502 $36,425 ${.5,525 $41,9003 $45,775 $57,225 $52,6504 $55,125 $68,925 $63,4005 $64,475 $80,625 $74,1506 $73,825 $92,325 $84,9007 $83,175 $104,025 $95,6508 $92,525 $115,725 $106,400

For each additionalperson, add $9,350 $1l,700 $10,750

Source: Based on 2010 US Dept of Health & Human Services PovertyGuidelines, Federal Register, Vol. 75, No. 148, August 3, 2010,PP. 45628-45629

If you have already paid the User Fee of $105.00, and your request fora reduced fee is approved, we will apply $62.00 to the tax you owe.

Once your request is considered, you will be notified by mail.

You need to meet all of the conditions of the Installment Agreement.When someone doesn't meet the terms of their Installment Agreement,we cancel it. We then begin to act to collect the full amount of thetax liability. In addition, canceled Installment Agreements that

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

we later reinstate require the payment of a $45 reinstatement fee.29129 We've based your specific Installment Agreement on your current

financial condition. We may revise or cancel it if your ability topay changes.

The other conditions of this agreement are:

1. You will pay all federal taxes that become due during the termof this agreement.

2. You will file all federal and state tax returns that become dueduring the term of this agreement on time.

3. You will make all Installment Agreement payments on time.

4 . You will pay all

5 . You will provideone.

6. We will continueis paid in full.interest for not

Installment Agreement processing fees.

a current financial statement when we request

to charge penalty and interest until your accountThe total amount you owe includes penalty andpaying the tax that was due, in full, by April 15.

7. We will apply all installment payments to the oldest taxassessment first, then to penalties, and then to interest.

8. We will apply any tax refund we owe you to your account, untilit is paid in full. We will not consider the refund as a monthlypayment.

9. We may cancel this agreement if you do not meet its terms or failto pay any future taxes. We also may cancel the agreement if wefind that the collection of the tax is in jeopardy. We wouldthen act to collect the entire amount you owe.

10. We may file a federal tax lien to protect the interest of thefederal government.

The federal income tax is a pay-as-you-go tax. You must pay the taxas you earn or receive income during the year. There are three waysto do this:

1. WITHHOLDING - If you're an employee, your employer will withholdincome tax from your salary. Tax is also withheld from other types

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041808

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

of income including pensions, bonuses, commissions, and gamblingwinnings. In each case, the amount withheld is paid to the UnitedStates Treasury in your name.

If too little tax is being withheld from your wages, you shouldgive your employer a new Form W-4, Employee's Withholding AllowanceCertificate, to change the amount of withholding.

2. ESTIMATED TAX PAYMENTS - If you don't pay your tax throughwithholding, or don't pay enough, you might have to pay estimatedtax. People who are in business for themselves generally will haveto pay their tax this way. Note: People who are in business forthemselves will generally have to pay self-employment tax as wellas income tax.

If you need more information about changing your Form W-4 or makingestimated tax payments, please let us know. Publication 505, TaxWithholding and Estimated Tax, explains both of these methods indetail. You can get Form W-4 or Publication 505 by calling1-800-TAX-FORM (1-800-829-3676) or visiting our web site atwww.irs.gov.

3. FEDERAL TAX DEPOSITS - If you have employees, you may be requiredto make Federal Tax Deposits for employment taxes. As an employer,you must withhold Federal income tax, social security and Medicaretaxes, and Federal Unemployment Tax Act (FUTA) taxes. Employersrequired to make deposits must deposit electronically. You candeposit electronically via the Electronic Federal Tax PaymentSystem (EFTPS).

If you need more information ~bout making Federal Tax Deposits,please let us know. Publication 15, Circular E, Employers TaxGuide, and Publication 15-A, Employer's Supplemental Tax Guide,explain in detail an employer's responsibility. You can getPublication 15 and 15-A by calling 1-800-TAX-FORM (1-800-829-3676)or visiting our web site at www.irs.gov.

We've provided a general explanation of the possible penaltiesand/or interest included in the current balance due on youraccount. If you would like a specific explanation of how theamounts were computed on your account, please contact us at thetoll-free number shown in this letter and we will send you adetailed computation.

** Paying Late -- IRC Section 6651(d) **

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

19129

Initially, the penalty is 1/2Y. of the unpaid tax for each monthor part of a month the tax isn't paid.

If we issue a Notice of Intent to Levy and the balance due isn'tpaid within 10 days from the date of the notice, the penaltyincreases to 1% a month.

The penalty can't be more than 25Y. of the tax paid late.

** Filing and Paying Late -- IRC Section 6651 **We charge a 5% combined penalty of 4 1/2% for filing late and 1/2%for paying late when a return is filed late and the tax is notpaid by the due date of the return. The combined penalty is 5Y.of the unpaid tax for each month or part of a month the returnis late, but not more than 5 months, which would total 25Y.(22 1/2% late filing and 2 1/2Y. late paying).

In addition to the 22 1/2% late filing penalty for the first5 months a return is late, we continue to charge the 1/2Y.late paying penalty for each month or part of a month for as longas the tax is unpaid, but not for more than 25Y..

The maximum penalty we can charge is 47 1/2% (22 1/2% late filingplus 25% late paying).

** Partnership Late Filing -- IRC Section 6698(b) **The penalty is $85.00 for each partner, for each late month(including part of a month), for up to 12 months (effective forreturns required to be filed after 12/20/2007). For returnsrequired to be filed after 12/31/2008, the penalty amount is$89.00. The Hokie Act adds $1.00 to the penalty amount for returnswith a taxable year beginning in 2008.

** Interest -- IRC Section 6601 **We charge interest when tax is not paid on time. We figureinterest from the due date of the return (regardless ofextensions) to the date we receive full payment or the dateof the notice.

Electronic Payment Options:

Visit www.irs.gov/e-pay for information on paying your taxeselectronically, including by credit or debit card. If you don't have

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

access to the internet, call EFTPS Customer Service at 1-800-316-6541(individual) or 1-800-555-4477 (business).

Please call us at the IRS telephone number listed in your localdirectory or 1-800-829-0115 with any questions you may have. Youalso can write to us at the address shown on the top of the firstpage of this letter.

Whenever you wl'it e , please include a copy of this letter. Pleasealso include your telephone number with the hours we can reach you.Keep a copy of this letter for your records.

Telephone Number ( )---------------------------- Hours _

Sincerely yours,

Felisha S. TiptonOperations Mgr., CSCO

Enclosure(s):Copy of this letterEnvelope

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

029129

Letter Number: 3217CTaxpayer Identification Number: 62-1779945

Tax Form: 990Tax Period Ending: Dec. 31, 2008

PAYMENT ON INSTALLMENT AGREEMENT or EXTENSION OF TIME TO PAYIf you don't receive your monthly statement at least ten daysbefore your first payment due date of Sep. 19, 2012, please returnthis page with your payment of $2,202.53 in the enclosedenvelope. Make your check or money order payable to the UnitedStates Treasury and clearly print your name, social security oremployer identification number, and the tax year. Include withyour payment a daytime telephone number where we can call you, thetax year you are paying, and the tax form number you filed forthat year.

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

029129

Letter Number: 3217CTaxpayer Identification Number: 62-1779945

Tax Form: 990Tax Period Ending: Dec. 31, 2008

PAYMENT ON INSTALLMENT AGREEMENT or EXTENSION OF TIME TO PAYIf you don't receive your monthly statement at least ten daysbefore your first payment due date of Sep. 19, 2012, please returnthis page with your payment of $2,202.53 in the enclosedenvelope. Make your check or money order payable to the UnitedStates Treasury and clearly print your name, social security oremployer identification number, and the tax year. Include withyour payment a daytime telephone number where we can call you, thetax year you are paying, and the tax form number you filed forthat year.

~~ IRS Department of the Treas.ur),\/tfb"1JJ ' Internal Revenue SCI'\'I('f

PO BOX 17MEMPHIS TN 38101-0017

In reply refer to: 0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041805BODC: TE

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

'29129

Taxpayer Identification Number: 62-1779945Form(s) and Tax Period(s) : 941 June 30, 2006

941 Sep. 30, 2006941 Dec. 31, 2006941 Mar. 31, 2007

941 June 30, 2007941 Sep. 30, 2007941 Dec. 31, 2007941 Mar. 31, 2008

990 Dec. 31, 2006990 Dec. 31, 2008

Dear Taxpayer:

Thank you for making arrangements to resolve your account. We'veaccepted your offer for an Installment Agreement. The agreementcovers the tax period(s) shown above. Please make your firstpayment of $2,202.53 by Sep. 19, 2012. Thereafter, send us thatamount by the 19th of each month, until you've paid the full amountyou owe. You may want to pay down your account balance by payingmore than required by your Installment Agreement as penalty andinterest charges continue to accumulate until your account ispaid in full.

Please make your check payable to the United States Department ofthe Treasury and write on it your name, address, social security oremployer identification number. Include with your payment a daytimetelephone number where we can call you, the tax year you are paying,and the tax form number you filed for that year.

We'll send you a monthly statement with a payment stub and returnenvelope shortly before each payment is due. The statement will showthe total amount remaining on your account, as well as your monthlypayment amount. If you don't receive the statement at least ten daysbefore your first payment due date, make your payment and return thelast page of this letter with your payment.

We charge a $105 User Fee to cover the cost of providing an

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041806

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

Installment Agreement. Although your approved Installment Agreementpayment may be for less than $105, your first payment should be for atleast $105 to cover the fee.

The Installment Agreement User Fee may be reduced for individualswhose illcome falls at or below levels based on IRS InstallmentAgreement Low Income Guidelines. Our initial review did not qualifyyou for the reduce~ fee, however, if you believe you qualify for aone time reduction to your Installment Agreement User Fee you maycomplete and submit Form 13844 for consideration. The form isavailable at www.irs.gov/formspubs or you may call 1-800-829-3676.Please mail your application to IRS, PO Box 219236, stop 5050,Kansas City, MO 64121-9236.

To determine whether you qualify, compare your total income beforeany losses or adjustments, to the chart below.

IRS Installment Agreement Low Income GuidelinesSize of ~8 Contiguous StatesFamily Unit and D.C. Alaska Hawaii

1 $27,075 $33,825 $31,1502 $36,425 $45,525 $41,9003 $(15,775 $57,225 $52,6504 $55,125 $68,925 $63,4005 $64,475 $80,625 $74,1506 $73,825 $92,325 $84,9007 $83,175 $104,025 $95,6508 $92,525 $115,725 $106,400

For each additionalperson, add $9,350 $11,700 $10,750

Source: Based on 2010 US Dept of Health & Human Services PovertyGuidelines, Federal Register, Vol. 75, No. 148, August 3, 2010,pp. 45628-{,5629

If you have already paid the User Fee of $105.00, and your request fora reduced fee is approved, we will apply $62.00 to the tax you owe.

Once your request is considered, you will be notified by mail.

You need to meet all of the conditions of the Installment Agreement.When someone doesn't meet the terms of their Installment Agreement,we cancel it. We then begin to act to collect the full amount of thetax liability. In addition, canceled Installment Agreements that

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041807

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

we later reinstate require the payment of a $45 reinstatement fee.29129 We've based your specific Installment Agreement on your current

financial condition. We may revise or cancel it if your ability topay changes.

The other conditions of this agreement are:

1. You will pay all federal taxes that become due during the termof this agreement.

2. You will file all federal and state tax returns that become dueduring the term of this agreement on time.

3. You will make all Installment Agreement payments on time.

4. You will pay all

5. You will provideone.

6 . We will continueis paid in full.interest for not

Installment Agreement processing fees.

a current financial statement when we request

to charge penalty and interest until YOur accountThe total amount you owe includes penalty andpaying the tax that was due, in full, by April 15.

7. We will apply all installment payments to the oldest taxassessment first, then to penalties, and then to interest.

8. We will apply any tax refund we owe you to your account, untilit is paid in full. We will not consider the refund as a monthlypayment.

9. We may cancel this agreement if you do not meet its terms or failto pay any futUre taxes. We also may cancel the agreement if wefind that the collection of the tax is in jeopardy. We wouldthen act to collect the entire amount you owe.

10. We may file a federal tax lien to protect the interest of thefederal government.

The federal income tax is a pay-as-you-go tax. You must pay the taxas you earn or receive income dUring the year. There are three waysto do this:

1. WITHHOLDING - If you're an employee, your employer will withholdincome tax from your salary. Tax is also withheld from other types

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041808

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

of income including pensions, bonuses, commissions, and gamblingwinnings. In each case, the amount withheld is paid to the UnitedStates Treasury in your name.

If too little tax is being withheld from your wages, you shouldgive your employer a new Form W-4, Employee's Withholding AllowanceCertificate, to change the amount of withholding.

2. ESTIMATED TAX PAYMENTS - If you don't pay your tax throughwithholding, or don't pay enough, you might have to pay estimatedtax. People who are in business for themselves generally will haveto pay their tax this way. Note: People who are in business forthemselves will generally have to pay self~employment tax as wellas income tax.

If you need more information about changing your Form W-4 or makingestimated tax payments, please let us know. Publication 505, TaxWithholding and Estimated Tax, explains both of these methods indetail. You can get Form W-4 or Publication 505 by calling1-800-TAX-FORM (1-800-829-3676) or visiting our web site atwww.irs.gov.

3. FEDERAL TAX DEPOSITS - If you have employees, you may be requiredto make Federal Tax Deposits for employment taxes. As an employer,you must withhold Federal income tax, social security and Medicaretaxes, and Federal Unemployment Tax Act (FUTA) taxes. Employersrequired to make deposits must deposit electronically. You candeposit electronically via the Electronic Federal Tax PaymentSystem (EFTPS).

If you need more information about making Federal Tax Deposits,please let us know. Publication 15, Circular E, Employers TaxGuide, and Publication 15-A, Employer's Supplemental Tax Guide,explain in detail an employer's responsibility. You can getPublication 15 and 15-A by calling 1-800-TAX-FORM (1-800-829-3676)or visiting our web site at www.irs.gov.

We've provided a general explanation of the possible penaltiesand/or interest included in the current balance due on youraccount. If you would like a specific explanation of how theamounts were computed on your account, please contact us at thetoll-free number shown in this letter and we will send you adetailed computation.

** Paying Late -- IRC Section 6651Cd) **

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PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

29129

Initially, the penalty is 1/2% of the unpaid tax for each monthor part of a month the tax isn't paid.

If we issue a Notice of Intent to Levy and the balance due isn'tpaid within 10 days from the date of the notice, the penaltyincreases to 1% a month.

The penalty can't be more than 25% of the tax paid late.

** Filing and Paying Late -- IRC Section 6651 **We charge a 5% combined penalty of 4 1/2% for filing late and 1/2%for paying late when a return is filed late and the tax is notpaid by the due date of the return. The combined penalty is 5%of the unpaid tax for each month or part of a month the returnis late, but not more than 5 months, which would total 25%(22 1/2% late filing and 2 1/2% late paying).

In addition to the 22 1/2% late filing penalty for the first5 months a return is late, we continue to charge the 1/2%late paying penalty for each month or part of a month for as longas the tax is unpaid, but not for more than 25%.

The maximum penalty we can charge is 47 1/2% (22 1/2% late filingplus 25% late paying).

** Partnership Late Filing -- IRC Section 6698(b) **The penalty is $85.00 for each partner, for each late month(including part of a month), for up to 12 months (effective forreturns required to be filed after 12/20/2007). For returnsrequired to be filed after 12/31/2008, the penalty amount is$89.00. The Hokie Act adds $1.00 to the penalty amount for returnswith a taxable year beginning in 2008.

** Interest -- IRC Section 6601 **We charge interest when tax is not paid on time. We figureinterest from the due date of the return (regardless ofextensions) to the date we receive full payment or the dateof the notice.

Electronic Payment Options:

Visit www.irs.gov/e-pay for information on paying your taxeselectronically, including by credit or debit card. If you don't have

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041810

PROHEAL TH RURAL ilEALHI SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

access to the internet, call EFTPS Customer Service at 1-800-316-6541(individual) or 1-800-555-4477 (business).

Please call us at the IRS telephone number listed in your localdirectory or 1-800-829-0115 with any questions you may have. Youalso can write to us at the address shown on the top of the firstpage of this letter.

Whenever you write, please include a copy of this letter. Pleasealso include your telephone number with the hours we can reach you.Keep a copy of this letter for your records.

Telephone Number ( )---------------------------- Hour s _

Sincerely yours,

Felisha S. TiptonOperations Mgr., CSCO

Enclosure(s):Copy of this letterEnvelope

0365302368Aug. 06, 2012 LTR 3217C GO62-1779945 200812 67

00041811

PROHEALTH RURAL HEALTH SERVICES INCPO BOX 682589FRANKLIN TN 37068-2589

29129

Letter Number: 3217CTaxpayer Identification Number: 62-1779945

Tax Form: 990Tax Period Ending: Dec. 31, 2008

PAYMENT ON INSTALLMENT AGREEMENT or EXTENSION OF TIME TO PAYIf you don't receive your monthly statement at least ten daysbefore your first payment due date of Sep. 19, 2012, please returnthis page with your payment of $2,202.53 in the enclosedenvelope. Make your check or money order payable to the UnitedStates Treasury and clearly print your name, social security oremployer identification number, and the tax year. Include withyour payment a daytime telephone number where we can call you, thetax year you are paying, and the tax form number you filed forthat year.