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Unless expressly stated otherwise on this
website, (1) nothing contained in this website was intended or written
to be used, or 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. |
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