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<TITLE>Hillman & Glorioso: Janet S. Calhoun, CPA, Manager</TITLE>

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	<a href="fglorio.htm" TARGET="_self">Frank F. Glorioso, CPA</a><BR>
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	Janet S. Calhoun, CPA<BR>
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	<a href="igorres.htm" TARGET="_self">M. Isabel Gorres</a><BR>
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	<TD ALIGN=LEFT VALIGN=TOP WIDTH="440"><IMG SRC="bios/jan_calh1.gif" ALT="Janet S. Calhoun, CPA" WIDTH="158" HEIGHT="27" BORDER="0"><br>
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	Janet Calhoun has been a CPA for 12 years, with a focus in advising small 
	businesses and their owners in the areas of tax and accounting. 
	Janet has assisted business owners in a wide range of issues, including 
	choice of entity (regular corporation, S corporation, partnership or 
	sole-proprietorship), choice of tax classification, structuring of 
	multiple businesses, advice on buying and selling businesses, analysis 
	of financial data and industry comparisons. Janet has been able to 
	help small business owners achieve their business and personal goals 
	by assisting them with financial statements, both for internal 
	management and for lending purposes, developing business plans, 
	interpreting financial data and resolving tax issues. 
	She also has experience in retirement plans and trusts. Janet received a 
	Bachelor of Business Administration, with a major in Accounting, from Kennesaw 
	University. She currently is licensed in Texas.</FONT><BR>
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	<FONT FACE="verdana,arial,helvetica" SIZE="-2">E-mail: <a href="mailto:[email protected]">[email protected]</a>
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