"While we would refuse to do it, his worry is that the IRS or other Federal agency could \"sniff our e-mails at the ISP and if they saw one of these, might break the door down and seize all our files (causing financial hardship) while they look for possible illegal activity. ?? ?? ?? For the record, about a dozen clients ask us each week if they can e-mail us legitimate materials and we workers are" . . . .