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The information contained in the Kirk & McDonald, CPAs, PC website is for general guidance and informational purposes only and should not be a substitute for consulting with a professional and competent advisor.  The application and impact of laws can vary widely based on the specific facts involved.  Laws, rules and regulations are constantly changing, and there may be delays, omissions and/or inaccuracies in information contained in this website. 

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IRS Circular 230 Disclosure
To ensure compliance with U.S. Treasury Regulations governing tax practice, we inform you that any U.S. federal tax advice contained in this website is not intended or written to be used, and cannot be used, for purpose of avoiding any penalties under U.S. federal tax law.

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