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© 2009-2011 Albert S. Johnson - all rights reserved
The purpose of this website is to provide information, rather than advice or opinion. Information is accurate to the best of the author’s knowledge as of the date of the article. Accordingly, this information should not be viewed as a substitute for the guidance and recommendations of a retained professional.
To the extent this information contains any examples, please note that they are for illustrative purposes only and any similarity to actual individuals, entities, places or situations is unintentional and purely coincidental. In addition, any examples are not intended to establish any standards of care or to serve as legal advice appropriate for any particular factual situations.
IRS Circular 230 Notice: The discussion of U.S. federal tax law and references to any resources in this material are not intended to: (a) be used or relied upon by any taxpayer for the purpose of avoiding any federal tax penalties; (b) promote, market or recommend any products and/or services except to the extent expressly stated otherwise; or (c) be considered except in consultation with a qualified independent tax advisor who can address a taxpayer’s particular circumstances
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