These blog materials, except comments from third parties, have been prepared by Matthew A. Griffith.  All rights reserved.  The information and content provided on this blog, excluding any comments to blog entries, are for informational purposes and are not legal advice, and may or may not reflect the most current legal developments in a particular area.  Transmission of the information is not intended to create an attorney-client relationship and is not intended to constitute legal advice or to substitute for obtaining legal advice from an attorney licensed in your state.  – Matthew A. Griffith.

IRS Circular 230 Notice: Advice rendered in this communication, including attachments, on U.S. tax issues (i) is not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties that may be imposed by the IRS on taxpayers, and (ii) may not be used or referred to in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement. This notice is intended to comply with Section 10.35 of IRS Circular 230, which is located at http://www.irs.gov/pub/irs-pdf/pcir230.pdf.