The general information in this website is not intended to be nor should it be treated as tax, legal, or accounting advice. Additional issues could exist that would affect the tax treatment of a specific transaction and, therefore, taxpayers should seek advice from an independent tax advisor based on their particular circumstances before acting on any information presented. This information is not intended to be nor can it be used by any taxpayer for the purpose of a) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions, or b) promoting, marketing, or recommending to another party any transaction or matter addressed herein.