| IRS CIRCULAR 230 COMPLIANCE STATEMENT |
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| Written by Administrator |
| Thursday, 09 July 2009 20:31 |
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Unless expressly stated otherwise, any tax advice contained in this communication (including any attachments), is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or other matter addressed herein. |


