UNITED STATES BANKRUPTCY COURTSOUTHERN DISTRICT OF NEW YORK-------- ---------------- -------------- ---------------------- )(

In re: Chapter 11

THE 1031 TAX GROUP, LLC, et aI.,

Debtors.

Case No. 07-11448 (MG)Jointly administered

---- ---- ------------------------------ ---------------- -- ---- J(

AFFIDAVIT OF SERVICE

STATEOFNEWYORK )) ss.:

COUNTY OF NEW YORK )

Daniel Hyun Vi, being duly sworn, deposes and says:

1. I am over eighteen years of age, am not a party to this action and reside

within New York, New York.

2. On December 4, 2007, I caused to be served, true and correct copies of

Supplement to Motion for an Order (A) Authorizing Chapter 11 Trustee to Pay Necessary

Expenses Associated with the Maintenance of Assets Acquired Pursuant to the Asset

Transfer Agreement and (B) Approving on a Nunc Pro Tunc Basis Certain Expenses Paid

on an Emergency Basis on the paries listed on the attached service list via First Class Mail and

emaiL.

~~-Daniel Hyun Yi ~

Sworn to before me this4th day of December 2007

-L0A 1& l:JNotary Public

408221.1

ANNE M. McGRATHNot Public, State of New York

No. 43-4783221Qualified in Richmond County .1

Cossion Exires March 30, 20

Service List

Office of the United States Trustee33 Whitehall Street, 21st FloorNew York, New York 10004Attn: Andrew D. Velez-Rivera, Esq.

Teitelbaum & Baskin, LLP3 Barker Avenue, 3rd FloorWhite Plains, New York 10601Attn: Jay Teitelbaum, Esq.

Ron Baskin, Esq.

Dreier LLP499 Park AvenueNew York, New York 10022Attn: Norman N. Kine!, Esq.

Steven E. Fox, Esq.

Tanenbaum Helpern Syracuse & Hirschtritt LLP900 Third AvenueNew York, New York 10022Attn: Wayne H. Davis, Esq.

L. Donald Prutzman, Esq.

Tilinghast Licht, LLC10 Weybosset Street, Suite 1000Providence, Rhode Island 02903Attn: Wiliam J. Delaney, Esq.

Jones Day222 East 41st StreetNew York, New York 10017Attn: Pedro A. Jimenez, Esq.

Cozen 0' Connor45 Broadway Atrium, Suite 1600New York, New York 10006Attn: Neal D. Colton, Esq.

Mark E. Felger, Esq.

Jones Day325 John H. McConnell Boulevard, Suite 600Columbus, Ohio 43215Attn: Robert W. Hamilton, Esq.

Seyfarth Shaw LLPWorld Trade Center EastTwo Seaport Lane, Suite 300Boston, Massachusetts 02210Attn: Wiliam 1. Hanlon, Esq.

Law Offices of Gabriel Del Virginia641 Lexington Avenue, 21st FloorNew York, New York 10022Attn: Gabriel Del Virginia, Esq.

Goulston & Storrs, P.C.400 Atlantic AvenueBoston, Massachusetts 021 10

Attn: Douglas B. Rosner, Esq.

Wiliam J. Hunt & Associates155 Polifly Road, Suite 200Hackensack, New Jersey 07601Attn: Wiliam J. Hunt, Esq.

408221.1

Holme Robert & Owen LLP1700 Lincoln, Suite 4100Denver, Colorado 80203

Attn: Bradford E. Dempsey, Esq.

Nolan & Heller, LLP39 North Pearl StreetAlbany, New York 12207Attn: Madeline H. Kibrick Kauffman, Esq.

Sanford P. Rosen & Associates, P.C.747 Third AvenueNew York, New York 10017Attn: Kenneth M. Lewis, Esq.

Capitol Aggregates, Ltd.Post Office Box 33240San Antonio, Texas 78265Attn: 1. Gaydos

Nixon Peabody LLP437 Madison AvenueNew York, New York 10022Attn: Dennis 1. Drebsky, Esq.

Joseph M. Gitto, Esq.

Newton Bayard Limited Parnership75 Second AvenueNeedham, Massachusetts 02494

Meyner & Landis LLPOne Gateway Center, Suite 2500Newark, New Jersey 07102Attn: David Grantz, Esq.

Sioux Realty Corp.

212-07 33rd RoadBayside, New York 11361

Linebarger Goggan Blair & Sampson LLP711 Navaro, Suite 300San Antonio, Texas 78205Attn: David G. Aelvoet, Esq.

Wiliam Newton405 Country LaneSan Antonio, Texas 78209

Thompson & Knght LLP919 Third Avenue, 39th FloorNew York, New York 10022Attn: Ira Herman, Esq.

Diana Woodman, Esq.Henry L. Hardwick, Esq.

Red Bird Ranch, Ltd.300 Austin Highway, Suite 200San Antonio, Texas 78209Attn: Reeves Holliman

408221.1

Thompson & Knight LLP333 Clay Avenue, Suite 3300Houston, Texas 77002Attn: Diana Woodman, Esq.

Henry L. Hardwick, Esq.

409 Sherman Way, LLC1 Applewood LanePortolo Valley, California 94028Attn: Ms. Candace Graham

Dr. & Mrs. Bordoni478 Sequoia WayLos Altos, California 94024

LJ Ambassador, Ltd.Post Offce Box 6051San Antonio, Texas 78209Attn: Mr. Andy Hull

LJ 904 West Avenue, Ltd., LJCastle Hil Ventues, Ltd.LJ Vila Marquis, Ltd.

Post Offce Box 6051San Antonio, Texas 78209Attn: Mr. Andy Hull

Charles & Maria SourmaidasPost Offce Box 351Adamsvile, Rhode Island 02801

Joyce Green86 Beach LaneWesthampton Beach, New York 11979

James Collins5602 Grape StreetHouston, Texas 77096

Mr. & Mrs. Don Konics926 Deer Creek RoadMarinez, California 94553

Ward Enterprises, LLCc/o Peter Gosch32 Dawn Heath DriveLittleton, Colorado 80127

NP 1300, LLC76 South Orange AvenueSouth Orange, New Jersey 07079

Geoffrey MyanePost Office Box 1876Uvalde, Texas 78820

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Vista Enclave Ltd.1 1 17 Eldridge ParkwayHouston, Texas 77077

Nona A. Garson51 Bissell RoadLebanon, New Jersey 08833

CellTex2230 Pipestone DriveSan Antonio, Texas 78232Attn: Greg Huber

Wilmer Hale399 Park AvenueNew York, New York 10022Attn: Philip D. Anker, Esq.

Quirk Infiniti, Inc.442 Quincy AvenueBraintree, Massachusetts 02184

Weil, Gotshal & Manges, LLP767 Fifth AvenueNew York, New York 10153Attn: Gary T. Holzer, Esq.

Shai Y. Waisman, Esq.

Baker Hostetler666 Fifth AvenueNew York, New York 10103Attn: Douglas Spelfogel, Esq.

The 1031 Tax Group, LLC10800 Midlothian Turpike, #300Richmond, VA 23235

Jenner & Block330 N. Wabash AvenueChicago, Ilinois 60611 -7603

Attn: Richard F. Levy, Esq.

Newton Bayard Limited Partnership75 Second AvenueNeedham, MA 02494

Cohen & Associates, P.C.Hudson's Bay Centre - 1600 Stout StreetSuite 1710Denver, Colorado 80202Attn: Jeffrey Cohen, Esq.

Robert W. Hatch, II, Esq.Hatch Jacobs LLC950 1 ih Street - Ste. 1700Denver, CO 80202

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Dechert LLP30 Rockefeller PlazaNew York, New York 10112-2200Attn: Ronald A. Hewitt, Esq.

Judy Thornton, VPTreasury Management90 Madison Street - Ste. 102Denver, CO 80206

Pryor & Mandelup, L.L.P.675 Old Country RoadWestbur, New York 11590

Attn: Kenneth A. Reynolds, Esq.

Countrywide Ban1226 Lincoln Avenue - # 1 00San Jose, CA 95125

Christian & Baron, LLP909 East Main Street, Suite 1200Richmond, Virginia 23219Attn: Michael David Mueller, Esq.

Augustus C. Eps, Esq.Jennifer M. McLemore, Esq.

Kobi Kennedy Brinson, Esq.Sr. VP and Asst. General CounselWachovia Corporation301 S. College Street, NC-0630Charlotte, NC 28288-0630

Cody Dutton, TrusteeCody Dutton Testamentary Trust1499 S. Main StreetBoerne, TX 78006

Janet Furman Bowman645 Chapman DriveCorte Madera, CA 94925

John 1. Scura II, Esq.Scura Mealey Stack Wigfield& HeyerLLP1599 Hamburg Turpike

P.O. Box 2031Wayne, NJ 07444

Bob and Patt Hathaway211 Moll Drive

Windsor, CA 95492

Bruce Cornelius, Esq.Belzer Hulchly & Murray3650 Mt. Diablo Blvd.Suite 130Lafayette, CA 94549

DiConza Law PC630 Third Avenue - ih Floor

New York, New York 10017

Attn: Gerard DiConza, Esq.

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Thomas L. Dashiel143 Spanish Pass Rd.

Boerne, TX 78006

S. Maxwell Beal and John H. Spurr, Jr.Columbia Realty Trust20 Winthrop SquareBoston, MA 02110-1229

Intellgent Office

1225 Franlin AvenueGarden City, NY 11530

Dunham Associates CPA's1884 The AlamedaSan Jose, CA 95216

Regus Management Group LLC15305 North Dallas Parkway14th FloorAddison, TX 75001

Chevy Chase Executive Services, Inc.5335 Wisconsin Avenue, NWSuite 440Washington, D.C. 20015

Andrew L. Kerry, Esq.Strasburger & Price, LLP300 Convent Street - Ste. 900San Antonio, TX 78205

James Hoffman, Esq.Clemens & Spenser112 East Pecan Street - Ste. 1300San Antonio, TX 78205

Todd M. Saher, Esq.

Marcus Brody Ford Kessler & Saher, LLC5 Becker Far RoadRoseland, NJ 07068

Halperin Battaglia Raicht, LLP555 Madison Avenue - 9th FloorNew York, New York 10022Attn: Alan D. Halperin, Esq.

Debra J. Cohen, Esq.Walter Benzija, Esq.

David S. Gragg, Esq.Langley & Banack IncorporatedTrinity Plaza II - 9th Floor745 MulberrSan Antonio, Texas 78212-3166

Melanie L. Cyganowski, Esq.Thomas J. Weber, Esq.Allen G. Kadish, Esq.

Greenberg Traurig LLPMetLife Building200 Park A venueNew York, NY 10166

408221.1

Sean P. O'Brien, Esq.Gust Rosenfeld P.L.C.201 East Washington Street - 8th FloorPhoenix, Arizona 85004-2327

Joshua S. Berger, Esq.Buckingham Doolittle & Burroughs50 South Main StreetP.O. Box 1500Akon, OH 44309

Thomas R. Califano, Esq.DLA Piper US LLP125 1 Avenue of the Americas - 29th FloorNew York, New York 10020-1104

Andrea Fischer, Esq.Olshan Grudman Frome Rosenzweig& Wolosky, LLP

Park Avenue Tower65 East 55th StreetNew York, New York 10022

Michelle L. Harden, Esq.Messner & Reeves, LLC1430 Wynkoop Street - Ste. 400Denver, CO 80202

Jack E. Houghton, Jr.78 Bartlett AvenuePittsfield, MA 01201

Ronald J. Johnson, Esq.11 1 Soledad - Ste. 1350San Antonio, TX 78205

Patrick J. King, Esq.Buckingham Doolittle & Burroughs, LLP3800 Embassy Parkway - Ste. 300Akron, OH 44333

Cynthia T. Kennedy, Esq.Kennedy & Kennedy P.C.308 E. Simpson StreetLafayette, CO 80026

Andrew L. Kerr, Esq.Strasburger & Price LLP300 Convent Street - Ste. 900San Antonio, TX 78205

Madeline H. Kibrick Kauffman, Esq.Nolan & Heller, LLP39 North Pearl StreetAlbany, NY 12207

John N.C. Ledbetter, Esq.Ledbetter & Gilmore, P .A.4641 Gulfstarr Drive - Ste. 102Destin, FL 32541

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Angelina E. Lim, Esq.Johnson Pope Bokor Ruppel & Burns LLP91 1 Chestnut StreetClearater, FL 33756

Timothy M. Mauser, Esq.Mauser & Mauser98 N. Washington Street - Ste. 305Boston, MA 021 14

Jeffrey D. Prol, Esq.Lowenstein Sandler, P.C.65 Livingston AvenueRoseland, NJ 07068

Elizabeth Weller, Esq.Linebarger Goggan Blair & Sampson LLP2323 Bryan Street - Ste. 1600Dallas, TX 75201-2691

Laura E. Woodson, Esq.Smith Gambrell & Russell LLP1230 Peachtree RoadPromenade IISuite 3100Atlanta, GA 30309

Steven 1. Pickell, Esq.Law Office of Steven 1. Pickell620 Earl GarettKerrile, TX 78028

Marcy E. Kurtz, Esq.Bracewell & Giuliani LLP711 Louisiana, Suite 2300Houston, TX 77002

Mark E. Cohen, Esq.1736 Flatbush Avenue, 2nd FloorBrooklyn, NY 11210

Steven W. Kelley, Esq.Silver & DeBoskeyThe Smith Mansion1 801 York StreetDenver, CO 80206

Leon Friedberg, Esq.Carlile Patchen & Murhy LLP366 East Broad StreetColumbus, OH 43215

John J. Scura II, Esq.Scura, Mealey, Scura & Stack, LLP1599 Hamburg Turpike

Post Offce Box 2031Wayne, NJ 07470

Bernard S. Feldman, Esq.80 Cutter Mil Road, Suite 410Great Neck, New York 11021

408221.1

Ronald M. Terenzi, Esq.Berkman, Henoch, Peterson & Peddy, P.e.100 Garden City PlazaGarden City, NY 11530

Glenn W. Merrick, Esq.G.W. Merrick & Associates, LLC5445 DTC Parkway, Suite 912Greenwood Vilage, CO 80111

Anthony L. Leffert, Esq.Robinson Waters & O'Dorisio, P.C.1099 18th Street - Suite 2600Denver, CO 80202

Ralph E. Preite, Esq.Davidoff Malito & Hutcher605 Third AvenueNew York, New York 10158

Vincent J. Freccia, III, Esq.1200 Sumer StreetStamford, Connecticut 06905

Tiziana M. Scaccia, Esq.Updike Kelly & Spellacy, P.C.One State StreetP.O. Box 231277Harford, Connecticut 06123-1277

Jeremy J.O. Harood, Esq.Blan Rome LLPThe Chrsler Building

405 Lexington AvenueNew York, New York 10174-0208

Wiliam G. Horlbeck, P.C.Wiliam G. Horlbeck, #371 8216 Sixteenth Street, #1210Denver, Colorado 80202

Robert J. Musso, Esq.26 Cour Street - Ste. 221 1Brooklyn, New York 11242

Sam Della Fera, Jr., Esq.Trenk DiPasquale Webster Della Fera &Sodono, P.C.100 Executive Drive - Ste. 100

West Orange, New Jersey 07052

Lisa G. Laukitis, Esq.Kirkland & Ells LLPCitigroup Center153 East 53rd StreetNew York, New York 10022-4611

Law Offce of Richard 1. Kroop800 West Avenue - Ste. C- 1Miami Beach, Florida 33139

408221.1

Peter A. Pastore, Esq.

McNamee Lochner Titus & Wiliams, P.C.P.O. Box 459677 BroadwayAlbany, NY 112201-0459

Kelly L. Traver, Esq.Gellert & Klein, P.C.75 Washington StreetPoughkeepsie, NY 12601

Joseph J. Koltun, Esq.Craig and Macauley Professional CorporationFederal Reserve Building600 Atlantic AvenueBoston, MA 02210

Victor M. Morales, Esq.McElroy Deutsch Mulvaney & Carpenter, LLP1700 Broadway - Ste. 1900Denver, Colorado 80290

Christine M. Tobin, Esq.Bush Strout & Korneld5000 Two Union Square601 Union StreetSeattle, Washington 98101

Scott R. Bauer, Esq.John R. Benitez, Esq.Moye White LLP1400 16th Street - 6th FloorDenver, CO 80202

Larr 1. Glick, P.C.1305 Franlin Avenue - Ste. 180Garden City, NY 11530

Howard S. Koh, Esq.Meister Seelig & Fein LLP2 Grand Central Tower140 East 45th Street - 19th Floor

New York, NY 10017

Jeffrey A. Reich, Esq.Reich Reich & Reich, P.C.175 Main Street - Ste. 300White Plains, NY 10601

Melvin S. Hoffman, Esq.Looney & Grossman LLP101 Arch StreetBoston, Massachusetts 021 10

Kieran X. Bastible, Esq.Meyer Suozzi English & Klein, P.C.990 Stewar Avenue - Ste. 300P.O. Box 9194Garden City, NY 11530

R. Frederick Linfesty, Esq.Iron Mountain Information Management, Inc.745 Atlantic AvenueBoston, MA 021 1 1

408221.1

Richard D. Cardili

101 Webbs Hil RoadStamford, Connecticut 06903

Theodore A. Lund, Esq.Arid von Taube, Esq.

Swiggart & Agin, LLC197 Portland Street - 4th FloorBoston, MA 021 14

Michael Luskin, Esq.Luskin Stern & Eisler LLP330 Madison Avenue - 34th FloorNew York, New York 10017

Robert L. Barows, Esq.Waren Drugan & Barrows, P.C.800 BroadwaySan Antonio, Texas 78215

Darlin' Boudreau33916 53rd Avenue SAubur, W A 98001-9700

Cozen 0' Connor1201 Market Street - Ste. 1400Wilmington, DE 19801Attn: Mark E. Felger, Esq.

Lowenstein Sandler PC125 1 Avenue of the AmericasNew York, New York 10020Attn: Bruce S. Nathan, Esq.

Cohen Tauber Spievak & Wanger LLP420 Lexington Avenue - Ste. 2400New York, New York 10170

Attn: Robert A. Boghosian, Esq.

The DLA Piper US LLPThe Marbury Building6225 Smith AvenueBaltimore, Maryland 21209Attn: C. Kevin Kobbe, Esq.

The Law Offces of Peter J. Stanton111 Soledad - Ste. 1350San Antonio, Texas 78205Attn: Peter 1. Stanton, Esq.

Bruce A. Logan, Esq.

Holly Albertson & Polk, P.C.1667 Cole BoulevardBuilding 19, Suite 100Golden, CO 80401

Douglas 1. Pick, Esq.Pick & Zabicki LLP369 Lexington Avenueiih Floor

New York, New York 10017

408221.1

Gregory J. Spaun, Esq.Oxman Tulis Kirkpatrick Whyatt &Geiger LLP120 Bloomingdale RoadWhite Plains, NY 10605

Joshua 1. Divack, Esq.Hah & Hessen LLP

488 Madison AvenueNew York, New York 10022

Bar L. Wilkie, Esq.Jones & Keller, P.C.1625 Broadway - Ste. 1600Denver, CO 8020

Jesse G. Tolan1540 Monaco ParkwayDenver, CO 80220

Paul G. Urtz, Esq.Stutz, Miler & Urtz, LLC1660 Lincoln Street - Suite 2850Denver, CO 80264

Laurence May, Esq.Michele E. Cosena, Esq.Cole Schotz Meisel Forman & Leonard, P.A.900 Third Avenue - 16th FloorNew York, New York 10022-4728

Richard S. Strauss, Esq.Hochstadt Straw Strauss & Silverman, P.C.950 S. Cherr Street - Suite 3000Denver, CO 80246

Peter G. Koclanes, Esq.Susan Bernardt, Esq.

Netzrog McKeever Koclanes & Bernardt LLC1670 Broadway - Ste. 500Denver, CO 80202

Waren F. Felger, Esq.Jennifer D. Reisz, Esq.Felger & Assocaites726 West Barstow Avenue - Ste. 106Fresno, CA 93704

Audrey Jo Whitlock, Esq.8523 S. Old Oregon Inlet RoadNags Head, NC 27959

Michael J. Glade, Esq.Inman Flynn Biesterfield Brentlinger &Moritz, P.C.

1660 Lincoln Street - #1700Denver, CO 80264-1710

Frank W. Fisciano, Esq.Senn Visciano Kirschenbaum, P.C.1801 California Street#43000Denver, CO 80202

408221.1

Myles H. Alderman, Jr.Alderman & AldermanOne Corporate Center20 Church StreetHarford, CT 06103

Mark E. Klein, Esq.Dan Carroll, Esq.Ingram Yuzek Gainen Caroll & Bertolotti LLP250 Park AvenueNew York, New York 10177

Terry and Sylvia Adams134 Cascade Caverns RoadBoerne, TX 78006

Brad W. Schacht, Esq.Otten Johnson Robinston Neff & Ragonetti950 Seventeenth Street - Suite 1600Denver, CO 80202

Brenda Ramsey81 St. Marks A venueBrooklyn, New York 11217

Douglas Wolfe, Esq.ASM Capital7600 Jericho Turnpike - Ste. 302Woodbury, NY 11797

Robin & Zimmerman, Esq.9725 E. Hampden AvenueSuite 330Denver, CO 80231

Michael Stern, Esq.Stonehil Institutional Parners, L.P.885 Third Avenue - 30th FloorNew York, New York 10022

Andrew Dash, Esq.Brown Rudnick Berlack Israels LLPSeven Times Square

New York, New York 10026

James M. LukendaHuron Consulting Group1 1 20 Avenue of the Americas - 8th FloorNew York, New York 10036

Wiliam R. Moorman Jr., Esq.Craig and Macauley Professional CorporationFederal Reserve Plaza600 Atlantic AvenueBoston, MA 02210

Bernard S. Feldman, Esq.80 Cuttermil RoadGreat Neck, NY 11021-3108

408221.1

Michael Luskin, Esq.Luskin, Stern & Eisler LLP330 Madison AvenueNew York, NY 10017

Louis A. Mudogno, Esq.McElroy, Deutsch, Mulvaney & Carenter, LLP1300 Mt. Kemble AvenueP.O. Box 2075Morristown, NJ 07962-2075

Peter S. Clark, II, Esq.Reed Smith LLP2500 One Liberty Place1650 Market StreetPhiladelphia, Pennsylvania 19103-7301

Mark DeLeoEisenhower & Carlson, PLLC1201 Third AvenueSuite 1650Seattle, WA 98101

David H. Botter, Esq.Akin Gump Strauss Hauer & F eld LLP590 Madison AvenueNew York, New York 10022

Charles R. Gibbs, Esq.

Akin Gump Strauss Hauer & Feld LLP1700 Pacific Avenue - Ste. 4100Dallas, Texas 75201

Holland & Knight LLP701 Brickell Avenue - Suite 3000Miami, Florida 33131Attn: Joaquin J. Alemany, Esq.

408221.1