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The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional certified public accountant.


Presentation of the information via the Internet is not intended to create a certified public accountant-client relationship. Further, receipt of the information presented does not constitute a certified public accountant-client relationship. Internet subscribers, users, and online readers are advised not to act upon this information without seeking the service of a professional accountant.


Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.

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