Disclaimer
The material presented here is for informational purposes only. It should not be construed as legal advice on any subject matter and does not constitute legal advice in any respect. All computation examples on this site are for illustration purposes only. They cannot be relied upon by any person for any tax return preparation, tax computation, or estate planning purposes. Computation examples involving state tax and interest cannot be relied upon as expressions of any state’s law or procedure. Any person who views these computations must independently verify their own computations for tax return or tax computation purposes with a seasoned, appropriately experienced and licensed professional. Any computation prepared for tax purposes must also use appropriate tax computation software from an independent source, and the user must independently verify that their computations are correct. Any person viewing these computation illustrations must also independently verify all conclusions of law or procedure that are indicated by the computation illustrations and examples on this site or any related explanatory statements or text.
No reader should act or refrain from acting on the basis of any information presented herein without seeking the advice of counsel in the relevant jurisdiction. Nelson M. Blakely and his associates expressly disclaim all liability in respect of any actions taken or not taken based on any content of this website or any related blog postings. Any information sent to Nelson M. Blakely or to section6166.com via Internet email or through any contact form on this website is not secure and is done so on a non-confidential basis. The transmission of the section6166.com website, in whole or in part, and/or communication with Nelson M. Blakely via Internet email through this site does not constitute or create an attorney-client relationship between Nelson M. Blakely or his associates and any recipients. In the text on this site one will occasionally find links to external web sites. Anyone who follows any external link on this site must make themselves aware of that other site's privacy policies and visits that other site at their own risk. We have absolutely no control over or influence on any other such website and expressly disclaim any liability for actions taken or not taken on any other web site.
Circular 230 Disclosure
To the extent that anything written on this site constitutes an opinion on one or more Federal tax issues, such opinion was not written to be used and cannot be used by any taxpayer for the purpose of avoiding penalties.