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IRS Circular 230 Disclaimer: To ensure compliance with IRS Circular 230, any U.S. federal tax advice provided on this website is not intended or written to be used, and it cannot be used by the taxpayer
(i) for the purpose of avoiding tax penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; or
(ii) in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.