TAX ADVICE DISCLAIMER: In accordance with IRS
Circular 230, any tax advice included in this communication, including
attachments, is not intended or written to be used, and cannot be used by you or
any other person or entity, for the purpose of avoiding penalties that may be
imposed under the Internal Revenue Code or applicable state or local tax law
provisions, nor may any such advice be used to promote, market or recommend to
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you would like such advice, please contact us.