This  note is required by IRS Circular 230, which regulates
written communications about federal tax matters between
tax advisors and their clients. To the extent  the preceding
correspondence and or any attachment is a written tax advice
communication, it is not a full "covered opinion." Accordingly,
this advice is  not intended and cannot be used for the purpose
of avoiding penalties that may be imposed by the IRS.
 
This message (including any attachments) may contain
confidential client information. The information is intended
only for the use of the individual or entity to whom  it is
addressed. If you are not the addressee or the employee or
agent  responsible to deliver this e-mail to its intended recipient,
you are hereby notified that any review, use, dissemination,
distribution, disclosure, copying or taking of any action in
reliance on the contents of this information is strictly prohibited.   

Barry  P. Siegel, CPA, LLC
dba BARRY P. SIEGEL, CPA (RET)