In accordance with IRS Circular 230, we advise you that any discussion of a federal tax issue in this communication is not intended to be used, and cannot be used, by any recipient, for the purpose of avoiding penalties that may be imposed on the recipient under US Federal tax laws.

Articles on this website are for informational purposes only and do not constitute accounting, tax, or legal advice. Please consult your accountant, lawyer, or tax professional for guidance directly related to your unique situation.