Information in this newsletter should not be construed as accounting, auditing, consulting, or legal advice on any specific facts or circumstances. The contents are intended for general information purposes only. Under IRS Circular 230, we are required to advise you that, unless otherwise expressly indicated, any tax advice contained in this communication, including attachments, is not intended or written to be used and cannot be used, for the purpose of (1) avoiding penalties that may be imposed under Internal Revenue Code, or (2) promoting, marketing or recommending to another party any tax related matters addressed herein. |