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The information and content provided on this site, including any comments to blog entries, forum and community discussions, and tele-classes, are for informational purposes only and are not legal, business or tax advice, and may or may not reflect the most current legal developments in a particular area.  Transmission of the information on this site is not intended to create an attorney-client relationship and is not intended to constitute legal advice or to substitute for obtaining legal advice from an attorney licensed in your state.  See professional, licensed counsel in your state.  Do not rely on any information on this site to conduct your affairs.

 

IRS Circular 230 Notice: Advice rendered in this communication, including attachments, on U.S. tax issues (i) is not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties that may be imposed by the IRS on taxpayers, and (ii) may not be used or referred to in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement. This notice is intended to comply with Section 10.35 of IRS Circular 230, which is located at http://www.irs.gov/pub/irs-pdf/pcir230.pdf.