Since technical information is presented in generalized fashion in our newsletters,
no final conclusion on these topics should be made without further review.  The attached documents are not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties that may be imposed on the taxpayer.  For additional information on the issues discussed, please contact a member of the firm at 1-800-469-7206 or info@somersetcpas.com.