Disclaimer of Liability

Our firm provides the information on its website for general guidance only, and does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind.

The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser who has been provided with all pertinent facts relevant to your particular situation. Tax articles on this website are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer.

The information is provided “as is,” with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.

*Please note that this information is subject to change without notice.

Copyright© 2024 Rachel Farris, CPA, P.C. | All Right Reserved

No Rendering of Advice
The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant. Presentation of the information via the Internet is not intended to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant. Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.

Accuracy of Information
While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website or such other materials or communications.

The Department of the Treasury and the Internal Revenue Service (“IRS”) have promulgated rules at CFR Part 10 (the so called “Circular 230 rules”) that govern practice before the IRS, including providing certain forms of written tax advice termed “Covered Opinions”. The Circular 230 rules require that Covered Opinions (a) adhere to certain standards of factual and legal due diligence, (b) be presented in a certain format, and (c) contain certain information. We have concluded that this advice does not constitute a Covered Opinion and we disclose to you that this website is not intended or written by us to be used, and cannot be used, by you or any other person for the purpose of avoiding penalties.