By reading this blog, you acknowledge that neither this blog nor the author of this blog is providing legal advice on this blog. The information contained in this blog is not presumed to be up to date; it is for information purposes only. Further, the information provided on this blog is of a general nature and may not apply to any specific case or particular circumstance.You, therefore, should not and do not have an expectation of privacy regarding the information you submit to this blog. Please consult the appropriate professional to request an analysis of any federal tax issues discussed in or implicated by this communication, or to assess the advisability or availability of a formal written opinion that can be relied upon to avoid any tax penalties that may arise from an adverse resolution of such tax issues.