Circular 230 Disclaimer Notice

Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter; and (3) any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.

The information contained in this Site is intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. We are not responsible for loss brought to any person, corporation, or other entity acting or refraining from action as a result of any material in this Site.  The information should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. We are not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied. 

The opinions set forth in this website are subject to the disclaimer pertaining to the Internal Revenue Service Circular 230 set forth above.

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T: 415-704-8989

F: 415-805-8934

CPA San Jose, CPA San Francisco  
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18 Bartol Street #115,

San Francisco, CA

94133-4501

2443 Fillmore St. #380-8024

San Francisco, CA94115