The information presented on this website is for general use and while we have made every effort to provide accurate information, it is important to recognize that individual and/or business situations are never the same.  Therefore information should be relied upon only after consulting with a professional tax advisor. 

U.S. Internal Revenue Service (IRS) Circular 230 Notice:  To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.