The information contained in this e-mail message is intended only for the use of the addressee.  The contents of the email message may also be confidential and subject to one or more priveliges, including any applicable attorney-client privileges.  Any dissemination, distribution or copy of this e-mail is prohibited except to the extent conducted by those who are intended recipients. If this email is not intended for you, please delete this message and any attachments.  In those circumstances, please also notify us that you mistakenly received the email so we can correct any future transmission.


While we are practicing attorneys, we do not intend to create any attorney client relationships by email.  Any such relationship may only arise through a signed engagement letter between the proposed client and this firm

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Pursuant to Circular 230 issued by the United States Treasury Department and relating to practice before the Internal Revenue Service, any comment or opinion in this communication relating to a federal tax issue is not intended to be used, and cannot be used, by a taxpayer for the purpose of avoiding tax-related penalties that may be imposed on the taxpayer.