Circular 230 Notice and Disclaimer

IRS regulations require us to advise you that, unless otherwise specifically noted, any federal tax advice in this communication (including any attachments, enclosures, or other accompanying materials) was not intended or written to be used, and it cannot be used, by any taxpayer for the purpose of avoiding penalties; furthermore, this communication was not intended or written to support the promotion or marketing of any of the transactions or matters it addresses.

The information you obtain at this site is not, nor is it intended to be, legal, tax or financial advice. No attorney-client relationship is intended, implied or established herein. You should not act on any of the information contained in this site without first consulting with an attorney for advice regarding your individual situation. Contacting us does not create an attorney-client relationship and you should not send confidential information to us until you engage our services. We do not sell, rent, or trade our electronic mailing list or any other personally identifiable information with any third party for any reason.