DISCLOSURE: The information provided herein does not constitute legal advice and is subject to review and change. Please call Attorney Dixon for any specific advice.

Any tax advice contained in the body of this material was not intended or written to be used, and cannot be used, by the recipient for the purpose of:

1) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions, or

2) promoting, marketing, or recommending to another  party any transaction or matter addressed herein.
Richard D. Dixon
Attorney at Law

15 Holmes Street  Mystic, CT  06355
Phone (860) 536-0066    eFax (888) 213-7527
e-mail: [email protected]