I.R.S. CIRCULAR 230 "COVERED OPINION" DISCLOSURE:
In accordance with I.R.S. promulgated regulations, Wayne Witzig, C.P.A., P.C. must notify you to the extent any communiqué contains advice addressing one or more U.S. income tax matters (including any attachments), such advice 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. The above disclosure is mandated by the I.R.S. to remove this communiqué from "Covered Opinion" status only. A comprehensive explanation of the I.R.S. Circular 230 Regulations may be referenced at the firm's website.
PRIVACY & CONFIDENTIALITY DISCLOSURE:
All digital communiqués sent to or from the firm may be recorded by Wayne Witzig, C.P.A., P.C.'s digital system(s) and may be archived, reviewed or monitored by someone other than the sender or recipient. The information contained in any digital communiqué is confidential information intended only for the use of the individual or entity named above, and may be privileged. If the communiqué reader is not the intended recipient or the employee or agent responsible to deliver it to the intended recipient, you are hereby notified any dissemination, distribution or copying of any communiqué is strictly prohibited. If you have received any communiqué in error, please immediately delete the original and notify the firm telephonically at 602-234-1040.
ENGAGEMENT DISCLOSURE:
If the content of any digital communiqué relates to a contractual matter, neither Wayne Witzig, C.P.A., P.C. or its agents, consent to be contractually bound by any digital method, nor shall it be deemed to create an offer, acceptance, or any type of contractual arrangement, nor shall any symbol, mark, word or phrase be deemed a digital signature.
NO RENDERING OF ADVICE DISCLOSURE:
The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a licensed professional. Presentation of the information via the Internet is not intended to create, and receipt does not constitute, a C.P.A.-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a licensed professional.
ACCURACY OF INFORMATION DISCLOSURE:
While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website.
LINKS TO THIRD PARTY WEBSITES DISCLOSURE:
For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.
DISCLAIMER OF WARRANTIES AND LIMITATIONS OF LIABILITY DISCLOSURE:
This website is provided on an "as is" and "as available" basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.