© 2008 Blakeslee, Fry & Scales, PLC | web design by BrightBridge Studios | Aurora Borealis Photo by Jeff Hapeman

Advice on this site may not be suited to your situation and should not be acted upon without consulting a professional advisor. Circular 230 disclaimer: (1) nothing contained in this message was intended or written to be used, nor can it be used or relied upon by you (or any other taxpayer, for the purpose of avoiding penalties that may be imposed on you (or any other taxpayer) under the Internal Revenue Code, (2) any written statement contained in this message relating to any Federal tax transaction or matter may not be used by any person to support the promotion or marketing of or to recommend any federal tax transaction(s) or matter(s) addressed in this message, and (3) you (or any other taxpayer) should seek advice based on your (or any other taxpayer's) particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this message.