Disclaimer   IRS CIRCULAR 230 NOTICE:   To comply with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained in this communication (including any attachments) is not intended to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code or promoting, marketing or recommending to another party any transaction or matter addressed in this communication (including any attachment).   Please feel free to contact us with any questions or concerns you may have.