Key Realty Group, LLC is providing the information on this web site for general guidance only. The information on this site does not constitute the provision of legal advice, tax advice, accounting services or investment advice of any kind nor should it be construed as such. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action on any information provided o this web site, you should consult a qualified professional adviser to whom you have provided all of the facts applicable to your particular situation or question. None of the tax information on this web site is intended to be used nor can it be used by any taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer.