Copyright 2023 Michael Waroff CPA, LLC IRS CIRCULAR 230 DISCLOSURE Nothing contained in this website is intended or written to be used, nor can be used or relied upon by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended. Any written statement contained in this website relating to any Federal tax transaction or matter may not be used by any person to support the promotion or marketing of or to recommend any Federal tax transaction(s) or matter(s) addressed in this message. Any taxpayer should seek advice based on the taxpayer’s particular circumstances from a competent tax advisor with respect to any Federal tax transaction or matter contained in this website. No one, without our express prior written permission, 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.
