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IRS Circular 230 Disclosure: To comply with certain U.S. Treasury regulations, we inform you that unless expressly stated otherwise, any U.S. federal tax advice contained in this communication, including attachments, was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding any penalties that may be imposed on such taxpayer by the Internal Revenue Service. In addition, if any such tax advice is used or referred to by other parties in promoting, marketing or recommending any partnership or other entity, investment plan or arrangement, then (i) the advice should be construed as written in connection with the promotion or marketing by others of the transaction(s) or matter(s) addressed in this communication and (ii) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.
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For further information concerning this website including its content, please contact David C. Kluever, Kluever Law Group, LLC, 150 North Michigan Avenue – Suite 2600, Chicago, Illinois 60601.