Circular 230 Disclaimer
This website does not contain tax opinions. To the extent that this website includes any tax advice, it is not intended or written to be used by the recipient or any other party for the purpose of avoiding penalties that may be imposed by the Internal Revenue Code or any other tax authority. Tax advice, if any, contained in this website is not intended or written to be used, and cannot be used, for the purposes of determining the allowability of any deduction or credit; determining the excludability of any income; or securing any other tax benefit (including not filing a tax return). This website may not be used to promote, market or recommend to another party any transaction or matter addressed herein.
This website contains information which is general in nature. It is not intended to be and should not be deemed to be advice regarding the particular tax circumstances of any individual nor should it be relied upon to resolve any tax issue or matter. The information provided may not be applicable to the recipient’s circumstances.