HIRE_ACT.doc 

 

These artiicles contain general tax advice and may not be applicable to your situation. Please consult your own tax advisor before claiming any deduction or credit mentioned in these articles.
 
IRS Circular 230 requires us to include the following statements in all tax advice related correspondence. To ensure compliance with the requirements imposed by the IRS under Circular 230, we inform you that any tax advice contained in this communication (or in any attachment) represents our best judgment and is not intended or written to be used, and cannot be used, by you or any party for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment). All parties should seek advice based on their own particular circumstances from their independent tax advisor. Our tax advice is as of the date of this communication and is limited to the conclusions included in this communication (or in any attachment). The conclusions are based on the information you provided to us and could be different if any of the information is incomplete or inaccurate. We will not update our advice for subsequent changes to the tax law, regulations or case law.