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The information contained on this site is intended as a general explanation of the law. It is not intended as legal advice and should not be relied upon to answer any specific questions concerning your own circumstances or for purposes of legal planning. Please seek the counsel of a lawyer if you need any legal advice.
Circular 230 Disclosure: Any U.S. federal tax advice contained on this site is not intended or written to be used, and cannot be used, by any person for the purposes of avoiding any penalty that may be imposed by the Internal Revenue Service. Further, any U.S. federal tax advice contained in this material deemed written to support the promotion and marketing by others of any transactions or matters addressed was not intended or written to be used, and cannot be used, by any person, for he purpose of avoiding U.S. federal tax penalties that may be imposed on such person, and each taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor.