This notice is designed to ensure compliance with requirements imposed by the IRS. To the extent any written communication on this website is construed as U.S Federal tax advice, we inform you that any such communication (including any attachments or directed links) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed by the IRS on any taxpayer. Also, any such communication (including any attachments or directed links) may not be used in promoting, marketing or recommending any entity, investment plan or arrangement to any taxpayer. Any written tax advice communication is not a full “Covered Opinion” under Section 10.35 of Circular 230. Circular 230, in summary per definition from Wikipedia, is a publication of certain U.S. Treasury regulations which include the rules governing practice before the U.S. Internal Revenue Service (IRS).