penalties that may be imposed upon the taxpayer or advisor by the IRS. Nor is this writing legal advice and it should not be construed as such." 2 FMV Opinions. Inc. 3333 Michelson Drive. Suite 900 Irvine, CA 92612 New York • San Francisco • Irvine • Dallas This email was sent by FMV Opinions. Inc.. Wale

nt professionals, no penalties were added. Somewhere, Edward is smiling. T.C. Memo. 2015-237 (December 9.2015) • Mt Hall is a Managing Director of FMV Opinions. Inc.. a national valuation and investment banking firm with offices in New York. San Francisco, Irvine. and Dallas. Mr. Hall heads up FMV's estate