IRS CIRCULAR 230 DISCLOSURE:
Please note that the views expressed herein or in any attachments hereto
are not intended to constitute a "reliance opinion" under applicable
Treasury Regulations and, accordingly, are not intended or written to be
used, and may not be used or relied upon, for the purpose of (i)
avoiding tax-related penalties that may be imposed by the Internal
Revenue Service, or (ii) promoting, marketing, or recommending to
another party any tax-related matters addressed herein.
NOTICE: Transmission of an e-mail inquiry,
making a telephone inquiry, or having a preliminary communication of any
kind with The Law Office of Kurt D. Panouses, P.A. does not give rise
to an Attorney-Client relationship. An Attorney-Client relationship will
exist only when the Attorney and Client have both signed the Engagement
Letter and a retainer, if required, has been paid.