Exhibit No. 2 - Letter from Dr. Marquart
Michael Marquart
Clinical Psychologist


Re: Craig Franklin

To Whom it May Concern

I have been asked to write a letter to explain the behavior of Craig Franklin regarding his failure to file tax returns. I have seen Mr. Franklin several times and believe I have a thorough understanding of why he is not filing even though it is costing him money not to do so.  
Mr. Franklin is extremely intelligent. But he cannot deal with authority figures. He uses several rationalizations to justify this behavior including an arrogant assertion that, “he should not be bothered with every day tasks.” But the source of these attitudes is imbedded in his early childhood. He cannot deal with authority. Anything is preferable. The more authority and pressure he feels the more he is compelled to respond with inaction.  
He is extremely angry, and expresses that rage through his refusal to bend to others wished, rules or demands. The IRS and Franchise Tax Boards being just two more authority figures he is compelled to resist. 
What is most remarkable about Craig’s behavior is the compelling nature of his resistance. He is literally incapable of paying his taxes. He realizes that he has paid far more money to the government than he would have is he had filed. However, he is still adamant over his refusal to deal with the reality of taxes (and other compelling realities as well).  
He has now turned over the responsibility for the taxes to his wife, and arrangements have been made for her to receive and handle ALL correspondence.
If I may be of further assistance in understanding Mr. Franklin, please contact me.  


                                                                                                                                Michael Marquart

1335 State Street Santa Barbara, Ca. 93101 (805) 966-2294