BAUM ACCOUNTING TAX & COMPUTER HELP 3820 Third Avenue NW Naples, Florida 34120-2728
Tele 239.348.3012 Cell 239.398.8755 FAX 877.200.1196
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TO: COMPANY FAX NO FROM: SUBJECT: DATE: NO PAGES Michael H Baum Enrolled Agent
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IRS CIRCULAR 230 DISCLOSURE:
Treasury Regulations require us to inform you that any Federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.