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        <ExplanationTxt>Accounting standards require an organization to evaluate its tax positions and provide for a liability for any positions that would not be considered 'more likely than not' to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary at December 31, 2024 and 2023. Generally, Special Needs Network Inc's information returns remain open for examination for a period of three (federal) or four (state of California) years from the date of filing.</ExplanationTxt>
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        <PersonNm>Juan Carlos Garcia</PersonNm>
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