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In accordance with Circular 230, information on this website is intended to be used for informational purposes only and should not be acted upon without consulting a professional. Information is not to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service. No one, without our express prior written permission, may use or refer to any advice on this website for communication in promoting, marketing, or recommending to any other party.