Legal Disclaimer and Section 230 Disclosure

No Rendering of Advice/Circular 230 Notice
The information contained within this website is provided for general informational purposes only and is not intended to be a substitute for, or constitute, accounting, tax, business, legal, investment, consulting or financial advice or services from a professional accountant  or tax adviser. Before taking any action or making any decision you must consult with a professional advisor first. 
Presentation of the information via the Internet is not intended to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant first.

Pursuant to the rules of professional conduct set forth in Circular 230, as promulgated by the United States Department of Treasury, nothing contained in this website was intended or written to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer for such purpose.  No one, without my express prior written permission, may use or refer to any tax advice in this communication in promoting, marketing, or recommending a partnership or other entity, investment plan or arrangement to any other party.

Accuracy of Information
While I use reasonable efforts to furnish accurate and up-to-date information, I do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. I assume no liability or responsibility for any errors or omissions in the content of this website or such If you wish to contact the webmaster of this website, please call CPA Websites Solutions at 800-896-4500.

Disclaimer of Warranties and Limitations of Liability
I do not guarantee or warrant the website will be uninterrupted, without delay, error-free, omission-free, or free of viruses.  The information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall I be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, statute, negligence or other tortious actions, arising out of or in connection with the website, any content on or accessed by use of the website, or any copying, display or other use hereof. Your use of this website is at your own risk and you assume full responsibility and risk of loss resulting from the use thereof. I and my suppliers disclaim all warranties. Neither I nor my suppliers shall be liable for any damages of any kind with the use of this website.  If your use of the content on this website causes or results in the need for repair, servicing or correction of data or equipment, you assume all costs thereof. I assume no responsibility for any damages caused by computer viruses, Trojan horses or other computer-related problems that may suffer from visiting this site.
If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.
Links to Third Party Websites

For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. I do not control, evaluate, endorse or guarantee content found in those sites. I do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. If you find content on a linked site that may appear inaccurate, indecent or illegal please contact me at and I will determine of the link should be removed. I assume no responsibility for and damages caused by computer viruses or other related problems that may be downloaded from any linked website. Your use of such sites is entirely at your own risk.

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