Important Tax Disclosure
IRS Circular 230 Legend: Any advice contained herein was not intended or
written to be used, and cannot be used, for the purpose of avoiding U.S.
federal, state, or local tax payments or penalties. Unless otherwise
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or articles that relating to any U.S. federal, state, or local tax matter
was written in connection with the promotion or marketing. Disclaimer: Any
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presented at this site should not be construed to be formal legal or tax
advice. Each taxpayer should seek advice based on the taxpayer's particular
circumstances.