Internal Revenue Service Circular 230 Disclaimer Notice
IRS regulations require that we inform you that to the extent that any information on this website contains any statement regarding federal taxes, that statement was not written or intended to be used, and it cannot be used, by any person (i) for the purpose of avoiding federal tax penalties that may be imposed on that person, or (ii) to promote, market, or recommend to another party any transaction or matter addressed herein. Any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor with respect to any federal tax transactions or matters contained in this website. No party may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers, without the express written permission of Wesley Clark & Bates, LLP.
The opinions set forth in this website are subject to the disclaimer pertaining to the Internal Revenue Service Circular 230 set forth above.