Circular 230 Disclaimer

In conformity with U.S. Treasury Department Circular 230 any tax information provided by or contained within this site and any tax advice provided or contained herein is not intended to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the IRC. Nor may any such tax advice be used to promote, market or recommend to any person any transaction or matter that is the subject of this information. The intended recipients of this information are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of these documents. “The opinions set forth in this website are subject to the disclaimer pertaining to IRS Circular 230 set forth herein.”

Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any U.S. taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended or applicable state or local tax law provisions; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any tax transaction or matter; and (3) taxpayers should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of any information included on this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers. The full text of Treasury’s Circular 230 is located at Treasury Circular 230