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US TREASURY DEPARTMENT CIRCULAR 230 NOTICEAny advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or matter addressed in this communication. We do not provide tax advice on any matter, therefore we are not providing any guidance to the recipient on a "more likely than not" or higher confidence level. This communication is not intended to be a reliance opinion within the meaning of Circular 230.