Disclaimer Statement

The Paul Sipe CPA website is provided for your general information and may not reflect changes to federal and state laws. Action should not be taken on the basis of information found here. Action should only be taken on the advice of your professional advisor after discussing the rules applicable to your specific situation.

Circular 230 Disclosure:
Any advice contained on this website (including any attachments unless expressly stated otherwise) is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.

Last update: September 2022