Tinino International is a well-established manufacturing company in Venezuela. For the past 36 years they have made team uniforms for various sports, uniforms for schools, promotional t-shirts for businesses and medical uniforms. Tinino International had expanded and come to Miami-Key Biscayne with Armando Herrera. Tinino International specializes in all kinds of uniforms (sports, schools, medical, corporate, etc.). They will customize your needs at the best competitive prices.

Tinino International
Armando Herrera
42 NW 27 Ave #309-1
Miami, FL 33125
305.631.9252
tinino_usa@msn.com

David J. Robinson recently relocated to the area from Milwaukee, Wisconsin, where I was General Manager of the Milwaukee Yacht Club. I have been in the private club field for over twenty years and have long anticipated a move to the south from the Midwest, where I have lived my all my life. In Milwaukee, I was an active member of the Milwaukee Chamber of Commerce, as well as the local downtown Rotary Club. I am looking forward to serving my members of the Key Biscayne Yacht Club, and representing them to the community through organizations such as the Key Biscayne Chamber.

July 23 - Aug 1 -- Sabbia Summer Sale

Sabbia is offering 25% to 40% off on all store merchandise. Complimentary Parking.

Friday July 30 -- Financing Your Small Business -- 6:00 pm - 8:00 pm
Seminar Description: Find out how to get the money you need to start or expand your business from the private and government sectors. Topics include: The Six C's of Lending, Conventional Financing, Government Guaranteed Programs, Pre-Qualification Programs, Unconventional Financing & Guerrilla Financing. Instructor: Lilian Urbandt

Monday August 2 -- Introducción al Plan de Negocios -- 6:00 pm - 8:00 pm
Seminar Description: Este seminario les enseñara qué es un plan de negocios, qué debe de incluir y las técnicas de cómo escribir lo. Instructor: Nancy Orozco

Friday August 6 -- Sell! Provide Solutions for Your Clients -- 6:00 pm - 8:00 pm
Seminar Description: This seminar explains how to sell your products and services and provide solutions for your clients. Instructor: Ruby Ortiz

Sunday August 29th, -- 2nd Annual Emmaus Family Picnic -- noon to 6 pm

Come and Join us at the Village Green (North Field by the band Stand)

Celebrate with your family and friends and help us make a difference in someone's life. All proceeds to benefit the St. Agnes Emmaus retreat.

Taste our famous Argentinean Parrilla, indulge with a delicious assortment of home made desserts and treat yourself to a cup of fresh roasted coffee.

Bring the entire family, we will have rides for young and old, team sports and lots of surprises!

Enjoy with your entire family for just $40. Individual tickets $15. Prices include food and drinks.

Captain Andy and Captain Peter have brought a smile to the Key Biscayne Ocean front. with their purchase of a brand new boat for PARASAILING ...

* Birds Eye View of Miami Skyline and Beautiful Key Biscayne
* State-of-the-Art Boats & Equipment
* Professional Captains & Crew
* Fun For All Ages
* Gentle take off and landing without getting wet
* No special skill required

Reservations suggested. Para-Tour Boat available for private parties and tours.

The Flamingos were out in full force in Long Island, NY wine country last week!

submitted by Michael Hubbard & Paola Padovan

(click on the picture to see it full size)

Vote! The Miami Herald wrote an article about our "jet ski" situation. There is also a web vote associated with the article.

http://www.miami.com/mld/miamiherald/news/local/9250263.htm

Once you go to this article, under the picture of a jet ski is "related links" in beige. Click on the blue "vote" writing. Please add your vote- It doesn't cost anything and voting is a great way to express your opinion. Thank You.

Great news from Adelphia, your broadband provider! We have enhanced our digital line-up providing you more sports, movies, news and family entertainment. Over 100 additional digital channels in total among the many packages to choose. Don't forget to ask the convenience of a DVR (watch your TV programs when you want) or the reliability of Adelphia's High-Speed Internet. Visit our local office at 921 Crandon Blvd. or call 888.683.1000

Orchids by Carolina. 305-305-2408 offers a long lasting decor for any occasion. The perfect gift. We come to your home to do the arrangement in your own vases,or take them to
you in the vase of your choice. Call for a free consultation. visit our web www.orchidsbycarolina.com

Misuse of the Disabled Access Credit: The Internal Revenue Service wants the public to beware of fraudulent investment schemes that entice people to improperly use the Disabled Access Credit. The credit is intended to help small business owners offset costs associated with bringing their businesses into compliance with the requirements of the Americans with Disabilities Act of 1990.

The Disabled Access Credit has recently been used to sell investments in ATM machines, Internet availability, a system to communicate business listings to the visually impaired, and pay phones. The marketers violate the intent of the credit by selling these items to investors not operating a business, selling the equipment at prices far in excess of its value and using non-recourse financing. Even if the equipment is purchased with cash or recourse loans, the promoter generally includes a repurchase clause that allows the buyer to return the equipment at a guaranteed price - usually the acquisition price.

Unscrupulous promoters entice individuals and businesses to invest in these schemes by alleging tax advantages such as:

• Investment qualifies for the maximum disabled access credit.
• Investment qualifies for IRC §179, Election to Expense Certain Depreciable Property.
• Some promoters recommend taxpayers use Roth IRA's to make the investment. After they claim their credit and IRC §179 depreciation, any income generated will be non-taxable since it will be considered proceeds from a Roth IRA.
• Some of the sales persons guarantee a refund of the entire investment after a specified period - but recapture is not addressed.

The disabled access credit will not produce the tax benefits advertised by promoters. The IRS disallows the credit to taxpayers not operating a business or not qualifying as an eligible small business. The IRS also disallows the credit if the purchase is not an expenditure that makes a business accessible to disabled individuals as required by the Americans with Disabilities Act of 1990.

The IRS is actively examining these types of refund schemes. Furthermore, promoters and investors in these arrangements may be subject to civil and/or criminal penalties.

For information about this and other tax credits available to businesses, refer to Publication 334, "Tax Guide for Small Business", and Form 8826, "Disabled Access Credit."

For further information, visit the Criminal Investigation web site at: www.ustreas.gov/irs/ci/ or the IRS web site at: www.irs.gov.

If you have specific questions on a tax scheme or wish to report a possible scheme, call 1-866-775-7474 or send an e-mail to: irs.tax.shelter.hotline@irs.gov.