New federal requirements set forth in Circular 230 now regulate written communications from our law firm, including website articles, about federal tax matters. Such communications can be either “opinions” or other written communications. Nothing set forth in these website articles is intended to be an opinion. As a result, nothing set forth herein may be relied upon to avoid any federal tax penalties. If you would like to receive a written opinion from us about a federal tax matter, please contact any of our attorneys to schedule an appointment.