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Pursuant to Treasury Regulations (contained in Circular 230) governing practice before the Internal Revenue Service we are required to inform you that the information on this website does not meet the requirements needed to avoid tax penalties. Therefore, please note that the information on this website is not intended or written by us to be used, and it cannot be used by you, for the purposes of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.