tended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding penalties EFTA00427949 that may be imposed under the Internal Revenue Service Code or (2) promoting, marketing, or recommending to another party any transactions or matters addressed herein. From: Sent: Monday, September 12, 2011

ed, was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding penalties that may be imposed under the Internal Revenue Service Code or (2) promoting, marketing, or recommending to another party any transactions or matters addressed herein. EFTA00567182 EFTA00567183