LEGAL DISCLAIMER

IN THE PREPARATION OF THIS SITE, EVERY EFFORT HAS BEEN MADE TO OFFER CURRENT, CORRECT AND CLEARLY EXPRESSED INFORMATION.  NONETHELESS, INADVERTENT ERRORS CAN OCCUR, AND APPLICABLE LAWS, RULES, REGULATIONS AND OFFICE POLICIES CAN CHANGE.  FURTHER, THE INFORMATION CONTAINED HEREIN IS INTENDED TO AFFORD GENERAL GUIDELINES ON MATTERS OF GENERAL INTEREST.  THE APPLICATION AND IMPACT OF LAWS AND STANDARDS CAN VARY BASED UPON THE SPECIFIC OR UNIQUE FACTS INVOLVED.  ACCORDINGLY, THE INFORMATION IN THIS SITE IS NOT INTENDED TO SERVE AS LEGAL, ACCOUNTING OR TAX ADVICE.  USERS ARE ENCOURAGED TO CONSULT WITH US FOR ADVICE ON SPECIFIC MATTERS BEFORE MAKING ANY DECISIONS AND WE DISCLAIM ANY RESPONSIBILITY FOR POSITIONS TAKEN BY TAXPAYERS IN THEIR INDIVIDUAL CASES OR FOR ANY MISUNDERSTANDING ON THE PART OF THIS WEBSITE’S USERS.  NO PART OF THE TEXT OR GRAPHICS ON THIS SITE MAY BE REPRODUCED OR TRANSMITTED IN ANY FORM OR BY ANY MEANS, ELECTRONIC OR MECHANICAL, INCLUDING BY PHOTOCOPYING, FACSIMILE TRANSMISSION, RECORDING, REKEYING, OR USING ANY INFORMATION STORAGE AND RETRIEVAL SYSTEM WITHOUT PERMISSION IN WRITING FROM JAMES T WELLS CPA.  CERTAIN LINKS ON THIS SITE MAY LEAD TO RESOURCES LOCATED ON OTHER SERVERS MAINTAINED BY THIRD PARTIES OVER WHOM JAMES T WELLS CPA HAS NO CONTROL.  AS SUCH, JAMES T WELLS CPA MAKES NO REPRESENTATION AS TO THE ACCURACY OR ANY OTHER ASPECT OF THE INFORMATION CONTAINED ON SUCH SERVERS.

ANY FEDERAL TAX ADVICE INCLUDED IN THIS WEBSITE WAS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR PURPOSES OF AVOIDING FEDERAL TAX PENALTIES.