The content provided on whalencpa.com is intended for informational purposes only.

Before any action is taken based on this information, personalized advice should be obtained from a Whalen CPAs professional. Information obtained on whalencpa.com does not constitute professional advice or create a professional relationship with Whalen CPAs. Whalen CPAs is not responsible for any claims or damages resulting from action taken pertaining to information on whalencpa.com or links to third-party sites.

To the extent this communication, including any attachments hereto, contains any federal tax advice, such advice is neither intended nor written to be used (and cannot be used) for the purpose of avoiding penalties that may be imposed on the taxpayer by any governmental taxing authority or agency.