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IRS Circular 230 Disclosure:
To ensure compliance with requirements imposed by the IRS, you are informed that, unless expressly stated otherwise, any U.S. federal tax advice contained on this website, posts or any communications are not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or matter addressed herein. Any federal tax advice that might be contained herein is not intended or written to be used, and cannot be used by you or any other person, for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Code. This disclosure is made in accordance with the rules of Treasury Department Circular 230