IRS Circular 230 Notice

To comply with requirements imposed by the Department of the Treasury/Internal Revenue Service, we inform you that any U.S. tax advice contained in the web site www.BoadweeLaw.com (including any attachments or documents available via links), or in any communication by email or otherwise from the Boadwee Law Office (unless stated otherwise in such communication), is not intended or written by the practitioner or the firm to be used, and that it cannot be used, by any taxpayer, for the purpose of (i) avoiding penalties that may be imposed on the taxpayer, or (ii) supporting the promotion, marketing or recommending of any transactions or matters addressed herein.