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This website contains useful information on the federal income tax dispute resolution process, but it is not intended to serve as a substitute for legal counsel. To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained on this website (including links and attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.