Circular 230 Disclosure: Pursuant to IRS Circular 230 and the regulations thereunder, the owner and contributors to this website inform you that, unless otherwise expressly indicated, any tax advice contained on this website is not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties imposed under the Internal Revenue Code or other applicable tax law, or for promoting, marketing or recommending to another party any transaction, arrangement or other matter addressed herein. Please contact the website’s author to discuss whether a formal written opinion can be provided.
This website’s contents should be considered to be for informational purposes only and not legal advice. This website may contain information that does not reflect current law. The content viewer should neither act nor refrain from acting based on the website’s content and should seek appropriate legal advice based upon your particular needs and circumstances. The author, the website, and any associated attorneys and law firms disclaim any and all liability with respect to actions taken or not taken based upon this website’s contents. Further, the website’s contents are provided “AS IS” without warranty of any kind, whether expressed or implied.
Any communication to the author, the website, or any attorney or law firms associated with this website is not secure and is done so on a non-confidential basis. Your communications, whether through this website or by other means, shall not constitute or create an attorney-client relationship. Further, the transmission of content provided on this website does not constitute or create an attorney-client relationship between the recipient and any author, the website, or any attorney or law firm associated with this website. In addition, neither the author, website, nor any associated attorney or law firm desire to represent any person located in a state where this website or its content fail to comply with the state’s laws or ethical rules, particularly ethical rules regarding advertising.
The author or website owner may provide links to third parties. These links are provided as a convenience, and a link’s presence does not imply a responsibility for the linked site or an endorsement of the linked site, its operator, or its contents.