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  © 2007 Davis Tax Services. This material is provided as general information only and is designed to supplement our professional advice which is provided individually.
Circular 230 Notice: In compliance with IRS requirements, we inform you that any U.S. federal tax advice contained in this article is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding any federal tax penalties. Any legal advice expressed in this message is being delivered to you solely for your use in connection with the matters addressed herein and may not be relied upon by any other person or entity or used for any other purpose without our prior written consent.