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The information contained within this website is provided for informational purposes only and is not intended to and must not be taken as a substitute for obtaining accounting, tax, legal, or other professional advice from a tax-resolution professional (e.g, an Enrolled Agent, CPA, attorney, etc.).

Presentation of the information via the internet is not intended to create, and receipt does not constitute, a tax professional-client (or attorney-client) relationship. Internet subscribers, users, and online readers are advised not to act upon this information without seeking the service of a tax-resolution professional.