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All contents copyright © 2008-2024 Mark Halversen, CPA. All rights reserved. Any information provided on this website is of a general nature for educational purposes only and is not intended to be legal or tax advice. This information may not have been updated to reflect subsequent changes in the law, if any. Your particular facts and circumstances, and changes in the law, must be considered when applying U.S. and state tax law. You should always consult with a competent tax professional licensed in your state with respect to your particular situation. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with the requirements imposed by the I.R.S., we inform you that 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 matter addressed herein. |