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IRS Circular 230 Disclosure

Pursuant to requirements imposed by the Internal Revenue Service, any tax advice contained in this website (including any e-mails, newsletters, links or attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the United States Internal Revenue Code or promoting, marketing or recommending to another person any tax-related matter.  Please contact us if you wish to have formal written advice on this matter.

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