To ensure compliance with requirements imposed by the IRS, 1st Choice Tax Services informs you that, if any advice concerning one of more U.S. Federal tax issues is contained in this communication (including any attachments), such advice is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Service Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.