E-mails you receive from me may contain tax advice. Please note that additional tax issues may exist that could affect the tax treatment of the tax shelter addressed in the advice. The advice does not consider nor reach a conclusion with respect to those additional issues. Further, the advice was not written and cannot be used by the recipient for the purpose of avoiding penalties under code section 6662(d) with respect to those issues outside the scope of the advice.

In addition, these messages may contain information that is privileged, confidential, or otherwise protected from disclosure. Unless you are the addressee (or authorized to receive for the addressee), you may not use, copy, or disclose the contents of the message to anyone not explicitly addressed. If you have received the message in error, please respond to me directly and delete the message.