Circular 230 Notice

CIRCULAR 230 NOTICE

• Circular 230 notice: To ensure compliance with requirements imposed by the IRS and other taxing authorities, we inform you that any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. 
• Plain English: Taxpayers are ultimately responsible for their financial decisions. Invalid tax shelters, tax scams or frivolous tax positions cannot be made valid by a “too-good-to-be-true” attorney opinion letter. Reliance on a “too-good-to-be-true” attorney tax opinion letter is not a valid defense to violations of US tax laws. 
• Please be assured that this notice does not reflect any decrease in the quality of services or the amount of thought we put into our correspondence with you. 
• Please note: Conversations between us are not covered by attorney-client privilege. Therefore, an expectation of confidentiality between me and the IRS cannot be expected, nor exist for that matter. Consequently, the IRS can compel me to reveal anything that you disclose to me.