IRS regulations require us to advise you that although information on this website may address certain tax issues, it is not a formal opinion letter as described in IRS Circular 230. Accordingly, this communication (including any attachments, enclosures, or other accompanying materials) cannot be relied upon by itself to avoid any tax penalties. If you would like a formal opinion letter, please contact us and we will discuss the Firm’s procedures for preparing one.

The IRS Circular 230 can be viewed here: http://www.irs.gov/pub/irs-utl/circular_230.pdf