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This Site supports Ceschini CPAs’ marketing of professional services, and is not written tax advice directed at the particular facts and circumstances of any person. If you are interested in the subject of Material on this Site we encourage you to contact us or an independent tax advisor to discuss the potential application to your particular situation. To the extent any information on this Site may be considered to contain written tax advice, any written advice contained in, forwarded with, or attached to information on this Site is not intended by Ceschini CPAs to be used, and cannot be used, by any person for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.