CIRCULAR 230 NOTICE

Federal regulations require that we notify you that any tax advice contained in the body of this communication (including attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax transaction or matter addressed herein.

Any information provided on this blog is intended as general information only. This information should not be taken as advice. Please contact your certified public accountant for additional details.