Any tax advice contained in this website was not intended or written to be used, and cannot be used for the purpose of avoiding any tax-related penalties. No assurance or warranty is given by Independent Tax & Financial Planners, P.C., that subject matter contained herein is complete, up-to-date, authoritative or all-inclusive. The advice and strategies contained herein may not be suitable for your particular situation. You must perform your own research with pertinent tax authorities to address specific situations. ITFP has no responsibility or liability to any person or entity with respect to any loss or damage caused or alleged to be caused, directly or indirectly by the information contained in this website.