Circular 230 Disclosure

For any emails received from iPhone or other mobile delivery:

Disclosure Under IRS Circular 230: Rosanne M. Duane, P.A. informs you that any tax advice contained in this communication, including any attachments, was not intended or written to be used, and cannot be used, for the purpose of avoiding federal tax related penalties or promoting, marketing or recommending to another party any transaction or matter addressed herein.