sweep why don't you provide something useful to the forum
here's a tax tip for everyone, if someone owes you money and you aren't going to be able to collect, it's a tax writeoff!
it's a short-term capital loss on schedule d, call it "non-business bad debt" and you can write off up to $3000/year, even if you don't itemize deductions.
any other tax questions just shoot me a pm