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IRS Circular 230 Disclaimer

To ensure compliance with IRS Circular 230, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer:

(i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer, or
(ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.

IRS Compliance, Inc. is not affiliated with the United States Internal Revenue Service, or any State Revenue or Taxation Agency.

IRS Circular 230 Disclaimer

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