The opinions set forth in this website are subject to the disclaimer pertaining to IRS Circular 230 set forth herein. Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter; and (3) any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.

The information provided on this website is intended to be educational in nature only, information on this website should help taxpayers come up with questions that they can discuss with their tax preparer to determine what is pertinnent to their specific set of circumstances. The Internal Revenue Code is expansive and constantly evolving, the only way to ensure the most up to date information and accurate assessment of your tax situation is by directly contacting an income tax specialist who can properly advise you individually