DISCLAIMER

DISCLAIMER

Privacy Disclaimer

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IRS Circular 230 Notice

To ensure compliance with requirements imposed by the IRS, please note that any to the extent that any material contained in this Web site concerns Federal tax matters it is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
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