Notice Under Internal Revenue Service Circular 230

In accordance with Internal Revenue Service Circular 230, we inform you that any discussion of a federal tax issue contained on this blog (including any attachments) is not intended or written to be used, and it cannot be used, by any recipient for the purpose of (i) avoiding penalties that may be imposed on the recipient under United States federal tax laws, or (ii) promoting, marketing or recommending specific tax advice.


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