Circular 230 Disclosure: As a result of certain perceived abuses, the United States Treasury has recently promulgated Regulations which require all tax professionals to provide extensive disclosure when providing certain written communications to clients. In order to comply with our obligations under these regulations, we are obligated by law to advise you that advice given in this article regarding federal tax issues is not intended or written to be used, and cannot be used by you, for the purpose of avoiding penalties that may be imposed on you by the IRS.