The materials in this website have been prepared by Shaftel Law Office, P.C. for informational purposes only. Nothing in this website should be construed as legal advice. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Readers should not act upon any information contained in this website without first obtaining legal and tax counsel.

Any tax advice contained in this web page was not intended or written by the author to be used and it cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer. Any tax advice contained in this web page may be held by Treasury or the IRS to have been written to support, as that term is used in Treasury Department Circular 230, the promotion or marketing of the transactions or matters addressed by such advice because the author has reason to believe that it may be used or referred to by another person in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to one or more taxpayers. Before using any tax advice contained in this web page, a taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor.

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