TAX DISCLAIMER AS REQUIRED BY IRS CIRCULAR #230
Circular 230 requires that I notify
you that, in the absence of written advice that strictly complies with such rules, you cannot rely on advice given to you
relating to any Internal Revenue Code matter for protection against a tax penalty. This notice is neither intended to be used
for the purpose of avoiding any tax penalty nor can it be relied on in support of any marketed transaction. It is my
intention to continue to deliver the highest quality services to you and in a cost efficient manner. Please call me if
you have and questions about how the Circular may affect my representation of you.