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Our firm provides the information in this e-newsletter for general
guidance only, and does not constitute the provision of legal
advice, tax advice, accounting services, investment advice, or
professional consulting of any kind. The information provided
herein should not be used as a substitute for consultation with
professional tax, accounting, legal, or other competent advisers.
Before making any decision or taking any action, you should
consult a professional adviser who has been provided with all
pertinent facts relevant to your particular situation. Tax
articles in this e-newsletter are not intended to be used, and
cannot be used by any taxpayer, for the purpose of avoiding
accuracy-related penalties that may be imposed on the taxpayer.
The information is provided "as is," with no assurance or
guarantee of completeness, accuracy, or timeliness of the
information, and without warranty of any kind, express or implied,
including but not limited to warranties of performance,
merchantability, and fitness for a particular purpose.
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