Dear Mr. Walwick: thank you for the advice. I think we will have an issue here as my business seems to be booming. Yesterday, after two hours of portrait photography with 51 men from the Jonn Frum village at Sulfur Bay, I returned to Tenaya with a kayak loaded with baskets, ceremonial feathers, woven mats and kava root. We will take the kava root to shore where some local boys will chew it, mix it with water, strain through an old T-shirt, and serve to a group of us yachties so I will just charge the kava to advertising.

Your firm will also need to do some research for us. As I told you, a large percentage of my income has come from the John Frum village. I am not sure how familiar you are with this belief (Google it) but it is the dominate religion on Tanna. Some call it a cargo cult. They believe the people of Tanna are spiritually connected to the people of the United States and that someday the riches of America will come to Tanna. They still raise the American flag, the Marine Corps and Navy flags and the Red Cross flag (most sacred) which were given to their grandfathers by American troops during World War II in appreciation of the help the people of Tanna gave the Allies.

Because of this very special relationship and prophesy, I assume the IRS has some special tax free/free trade agreement with the John Frum religion. In addition, perhaps government grants for equipment and money are available? If so, we will happily arrange receipt and distribution. Finally, when invoicing us for your time, please convert the amount due to woven baskets as that will make payment easier and faster.

Thank you again for all you help and advice.