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Gerard W. O'Brien and Associates

2650 E. Imperial Highway, Brea CA 92821

714-985-9025

NIL SINE MAGNO LABORE

gerardwobrien@gmail

 

 

Circular 230 Notice

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The publishers of www.gerardwobrien.com and gerardwobrienestateplanning.com (the Publishers)state and give notice to all viewers, visitors and any others.

IRS CIRCULAR 230 DISCLOSURE NOTICE:  IRS Circular 230 regulates written communications about federal tax matters between tax advisors and their clients.  To the extent the preceding correspondence and/or any attachment is a written tax advice communication, it is not a full “covered opinion”. Accordingly, this advice is not intended and cannot be used for the purpose of avoiding penalties that may be imposed by the IRS regarding the transaction or matters discussed herein. 

There is on www.gerardwobrien.com and gerardwobrienestateplanning.com no written information which constitutes a "Listed Transaction." And even if the information contained in this web site were construed to be written tax advice, the publishers do not believe any issue discussed in this web site relates to a Listed Transaction. The publishers believe that the information contained herein is consistent with the Internal Revenue Code of 1986 as amended (Code). Furthermore, the publishers expressly intend this written advice not to constitute a Reliance Opinion nor a Marketed Opinion nor to be issued under Conditions of Confidentiality within the meaning of section 10.35 ( b) (4), ( b) (5) and (b) (6) respectively of IRS Circular 230.

NOTICE: All Taxpayers are now notified that any written U.S. Federal Tax Advice contained herein was not intended nor written to be used, and cannot be used, by any person for the purpose of avoiding tax penalties that may be imposed under the Code with respect to any transaction or matter addressed.

Further, without the publishers consent obtained prior to and in writing, no person may use any written tax advice contained on this web site in the promotion, marketing or recommendation of a partnership or other entity, investment plan or arrangement to one or more taxpayers.

*The IRS has listed 31 transactions which require review to assure compliance with the covered opinion disclosure requisites of IRS.

 

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