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Disclosures

IRS Revenue Bulltenin: Rev. Proc. 2008-35

Circular 230 - IRS regulations require us to advise you that, unless otherwise specifically noted, any federal tax advice in this communication (including any attachments, enclosures, or other accompanying materials) was not intended or written to be used, and it cannot be used, by any taxpayer for the purpose of avoiding penalties; furthermore, this communication was not intended or written to support the promotion or marketing of any of the transactions or matters it addresses.

Our advice is based on facts, assumptions, and representations as stated and authorities that are subject to change. We will not update our advice for subsequent legislative or administrative changes or future judicial interpretations.



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- Lindsay & Gardner, CPAs, PLLC, 2013