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IRS CIRCULAR 230 DISCLOSURE - To the extent this website contains tax advice, such advice was not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding penalties under the Internal Revenue Code. Further, any written statement contained herein was not written to promote, market, or recommend any transaction discussed. If you would like Hajek CPA's P.A. to prepare written tax advice designed as a covered opinion, please contact us and we will be pleased to discuss the matter with you in more detail.