Circular 230 Disclaimer
ARTICLES AND COMMENTARY INCLUDED HEREIN DO NOT CONSTITUTE AN OPINION AND ARE NOT INTENDED OR WRITTEN TO BE USED, AND THEY CANNOT BE USED, BY ANY TAXPAYER FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON THE TAXPAYER.
This disclaimer is a result of a 2005 IRS ruling that sets conditions for protection from penalties. We will be happy to provide you with more information on this subject, or you may visit the IRS web site here and download all kinds of files. Asking us is simpler.
Basically, the rules require us to add certain standard language to many of our letters, memos, e-mails, and other correspondence concerning federal tax matters unless we are willing to undertake extensive analysis of the facts underlying a transaction and legal authorities that address the tax treatment of the transaction. This includes written advice concerning planning related to, or the application of, any federal tax to your business or personal affairs and would include business and personal tax planning and preparation written advice and written advice pertaining to estate planning or estate tax matters.