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The materials on this site are provided for informational purposes only, do not constitute legal advice, are subject to change without notice, and are not guaranteed to be correct, complete, or up-to-date. You should not and may not rely upon any information on this site without seeking the advice of an attorney with whom you have an attorney-client relationship and who is familiar with your particular circumstances. No representation or warranty of any kind is made as to the accuracy or completeness of any material on this site or as to any other matter. While there are from time to time references appearing on this site to specific matters, please bear in mind that every case is different and similar results may not be obtained in your case. IRS regulations require us to advise you that any tax advice contained herein is not intended or written to be used and cannot be used for the purpose of avoiding federal tax penalties.
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