No Rendering of Advice/Circular 230 Notice
The information contained within this website is provided for general
informational purposes only and is not intended to be a substitute for,
or constitute, accounting, tax, business, legal, investment,
consulting or financial advice or services from an Enrolled Agent. Before taking any action or making any
decision you must consult with a professional advisor first.
Presentation of the information via the Internet is not intended to
create, and receipt does not constitute, an agent-client relationship.
Internet subscribers, users and online readers are advised not to act
upon this information without seeking the service of a Enrolled Agent or
CPA first.
Pursuant to the rules of professional conduct set forth
in Circular 230, as promulgated by the United States Department of Treasury,
nothing contained in this website was intended or written to be used by any
taxpayer for the purpose of avoiding penalties that may be imposed on the
taxpayer by the Internal Revenue Service, and it cannot be used by any
taxpayer for such purpose. No one, without my express prior written
permission, may use or refer to any tax advice in this communication in
promoting, marketing, or recommending a partnership or other entity,
investment plan or arrangement to any other party.
Accuracy of Information
While I use reasonable efforts to furnish accurate and up-to-date
information, I do not warrant that any information contained in or made
available through this website is accurate, complete, reliable, current
or error-free. I assume no liability or responsibility for any errors or
omissions in the content of this website or such
Disclaimer of Warranties and Limitations of Liability
I do not guarantee or warrant the website will be uninterrupted, without
delay, error-free, omission-free, or free of viruses. The information
is provided "as is" without warranties of any kind, express or implied,
including accuracy, timeliness and completeness. In no event shall I be
liable for any direct, indirect, incidental, special, exemplary,
punitive, consequential or other damages whatsoever (including but not
limited to, liability for loss of use, data or profits), without regard
to the form of any action, including but not limited to, contract,
statute, negligence or other tortious actions, arising out of or in
connection with the website, any content on or accessed by use of the
website, or any copying, display or other use hereof. Your use of this
website is at your own risk and you assume full responsibility and risk
of loss resulting from the use thereof. I and my suppliers disclaim all
warranties. Neither I nor my suppliers shall be liable for any damages
of any kind with the use of this website. If your use of the content on
this website causes or results in the need for repair, servicing or
correction of data or equipment, you assume all costs thereof. I assume
no responsibility for any damages caused by computer viruses, Trojan
horses or other computer-related problems that may suffer from visiting
this site.
If any of the foregoing is not fully enforceable for any reason, the
remainder shall nonetheless continue to apply.
Links to Third Party Websites
For your convenience, this website may contain hyperlinks to websites
and servers maintained by third parties. I do not control, evaluate,
endorse or guarantee content found in those sites. I do not assume any
responsibility or liability for the actions, products, services and
content of these sites or the parties that operate them. If you find
content on a linked site that may appear inaccurate, indecent or illegal
please contact me at tony@ctlea.com and I will determine of the link
should be removed. I assume no responsibility for
and damages caused by computer viruses or other related problems that
may be downloaded from any linked website. Your use of such sites
is entirely at your own risk.
