@Leigh C Here is a PriceWaterhouseCoopers client alert on Act 22: http://www.pwc.com/en_GX/gx/hr-management-services/newsletters/global-watch/assets/pwc-puerto-rico-income-tax-exemption-granted-non-residents.pdf 

Seems to me if you need to ask, you're not really ready to broker notes, no offense, but being able to better clarify the question.

Having been convicted or found guilty, regardless of the manner of adjudication in any jurisdiction of the United States of a misdemeanor involving moral turpitude, sexual offense, drug distribution or physical injury, or any felony, there being no appeal pending therefrom or the time for appeal having elapsed.

I found this to be very offensive only to think that I would take money to write a positive review!!!

Steve Babiak no disrespect meant to Buddy, please forward my apologies for any offense he might have taken. :) I was just noticing the irony in the profile picture comment.

Although about a year ago they came out with a stamp that some found to be religiously offensive.  

Perhaps mail only to multiple offenses or some other criteria.

In May of 1970 the US Supreme Court ruled a person can require the USPS to issue an injunction against a mailer prohibiting future mailings if the recipient deemed the mail 'offensive' in any way.

thanks matt,I know its an offensive question to ask but I guess there is really no way to know , right?

And frankly it is offensive that you implied that I was a hater..