IRS Circular 230 Notice

Unless expressly stated otherwise above, nothing contained in this message was intended or written to be used, or can be used by or relied upon by any taxpayer for the purpose of avoiding penalties that may be imposed on such taxpayer under the Internal Revenue Code of 1986, as amended. No one, without our express prior written permission, may use any part of this message relating to any Federal tax matter to support the promotion or marketing of any Federal tax transaction(s) or matters or in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to one or more taxpayers. Any taxpayer should seek advice based upon the taxpayer’s particular circumstances from an independent tax advisor with respect to any Federal tax transaction or matter contained in this message.

Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents,
Enrolled Actuaries, and Appraisers before the Internal Revenue Service