NOTE: The information contained in this email is confidential and may be legally privileged.  If you are not the intended recipient, you must not read, use or disseminate the information. 

CYBER AND WIRE FRAUD WARNING

Never wire funds without confirmation by phone with our office that the wiring instructions are correct. Our firm is not responsible for third party fraud or electronic interceptions.

Any Federal tax advice contained herein is not intended or written to be used, and cannot be used by you or any other person, for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Code.   This disclosure is made in accordance with the rules of Treasury Department Circular 230 governing standards of practice before the Internal Revenue Service.  Any written statement contained herein relating to any Federal tax transaction or matter may not be used by any person without the express prior written permission in each instance of a partner of this firm to support the promotion or marketing of or to recommend any Federal tax transaction(s) or matter(s) addressed herein.