Disclaimer

• This Blog is written only for educational purposes. Any information contained in this blog does not provide tax advice.  You should not rely upon it as tax advice and should not make decisions based on the information contained in this blog or in any article.
• While your use of this blog is appreciated, your use does not establish an CPA-client relationship between you and the author.  If you contact the author through this blog or his website, you have not established an CPA-client relationship.  If you leave a comment on this blog, that also doesn’t create an CPA-client relationship with the author.  In fact, no CPA-client relationship will be formed without a written fee agreement that is signed by the author and the client.
• The author of this Blog is licensed in Michigan.  He maintains a regular business office in Michigan only.  He does not seek to represent anyone based solely on a visit to this blog and does not seek to represent anyone seeking representation based on viewing this blog or her website outside of the States of Michigan.
• Laws change frequently.  Information contained in this Blog may not reflect the current state of the law.
• The inclusion of any material is for educational purposes only and is not intended to infringe on the copyrights of the identified sources.
• The author of this Blog does not necessarily endorse the views expressed in all articles or links to other websites which you may see in this blog.  This Blog also does not guarantee either the accuracy of their content or the accuracy of any links.
• NOTICE TO PERSONS SUBJECT TO UNITED STATES TAXATION:  DISCLOSURE UNDER TREASURY CIRCULAR 230:

  The United States Federal tax advice, if any, contained in this document and its attachments may not be used or referred to in the promoting, marketing or recommending of any entity, investment plan or arrangement, nor is such advice intended or written to be used, and may not be used, by a taxpayer for the purposes of avoiding Federal tax penalties.