2005 Offers in Compromise Accepted

Comeback Brewing, Inc., San Antonio, TX (12/7/05)

John Middleton, Inc., King of Prusssia, PA (10/20/05)

Paramount Distillery, Inc., Cleveland, OH (06/27/05)

Parallel Products of Kentucky, Inc., Louisville, KY (04/01/05)

Winebid.com, Inc., Napa, CA (04/01/05)

Spoetzl Brewery, Inc., Shiner, TX (02/23/05)

Frank-Lin Distillers Products, Ltd., San Jose, CA (01/25/05)