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This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advise nor the formation of a lawyer/client relationship. Circular 230 Disclosure: Pursuant to IRS Circular 230 and the regulations thereunder, we inform you that, unless otherwise expressly indicated, any tax advise contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties imposed under the Internal Revenue Code or any other applicable tax law, or (ii) promoting, marketing or recommending to another party any transaction, arrangement or other matter addressed herein. Please contact The Shump Law Firm, PC to discuss whether a formal written opinion can be provided.