Circular 230

Circular 230 Disclaimer

To comply with IRS requirements, you are hereby advised that any written U.S. federal tax advice contained in this website is not intended nor written to be used, and cannot be used, by any person for the purpose of avoiding tax penalties that may be imposed under the Internal Revenue Code with respect to any transaction or matter addressed. Without our prior express written consent, no person may use any written tax advice contained in this website in the promotion, marketing or recommendation of a partnership or other entity, investment plan or arrangement to one or more taxpayers. Nevertheless, there is no limitation on disclosure of the tax treatment or tax structure of any transaction that is the subject of the written advice herein contained.

More information on IRS Circular 230.