On behalf of the Association of Priority Mail Users, Inc., our firm filed comments with the Postal Regulatory Commission in Docket No. RM2007-1 opposing either the attribution or assignment of assumed federal income taxes to specific competitive products and urging that they be treated as institutional costs of the Postal Service. The Postal Accountability and Enhancement Act (“PAEA”), P.L. 109-435 requires that assumed federal taxes on “competitive products” be calculated and paid annually into a fund to benefit “market dominant products.”