The information contained in this newsletter and any related web page(s) is general by its nature, and does not contain any legal or tax advice. For this reason, no one should take any legal or tax action based on the information contained in this newsletter or any related web page(s), until having consulted competent professional advisor(s) and attorney(s). Nothing contained in this newsletter and any related web page(s) is 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 under the Internal Revenue Code. No information contained this newsletter and any related web page(s)relating to any federal tax matter may be used by any person to support the promotion or marketing or to recommend any federal tax matter. 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 described in this newsletter and any related web page(s).
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