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Disclaimer.

CK Accounting Tax Service, PLLC Disclaimer

Effective June 30, 2005 IRS Circular 230 now requires that certain disclaimers be prominently disclosed. Therefore, please read all these prominently disclosed disclosures below and discuss them with a qualified person

This is our prominently disclosed IRS tax advice disclaimer:

Nothing contained in the day trader taxes blog or CK AccountingandTaxation.com web site, or practiced by written by or opined by Courtney Kurisko, CPA is meant to be illegal tax evasion or falls under the definition of illegal aggressive tax avoidance. Unless otherwise stated, the "principal purpose" of transactions are never "tax avoidance or evasion" as defined in Circular 230. In other words for any given transaction(s) any resulting tax avoidance does not exceed any other purpose. Other purposes include, but are not limited to: Planning and operating your business, filing taxes correctly, estate planning, educating yourself to help to operate your business more efficiently.

Nothing on the day trader taxes blog or CK AccountingandTaxation.com web site, Discussion Board, emails or telephone conversations may be considered "advice" or a "recommendation" to any person, business or entity unless such "advice" or a "recommendation" is rendered to a client of Courtney Kurisko, CPA. If you are not already a client of Courtney Kurisko, CPA, you may not rely on this web site, discussion board, email or other form of communication to create such a relationship. "Advice" or a "recommendation" is given only when an engagement has been agreed up by Courtney Kurisko, CPA and the client.

(The following is pursuant to U.S. Treasury Regulations governing tax practice.) IRS CIRCULAR 230 §10.33, §10.35, §10.37 DISCLOSURE STATEMENT: The advice, commentary, links, and everything else provided (whether distributed by mail, e-mail, fax ,or other means) is not intended or written to be used, and cannot be used by you or any other person or entity for the purpose of (1) avoiding penalties that may be imposed under the Internal Revenue Code or any applicable state or local tax law or (2) promoting, marketing, or recommending any tax-related matters addressed within to another party. You are not prohibited from sharing this advice with third parties. However, the third parties should seek their own advice based on their particular facts and circumstances from an independent tax advisor.

Note:

In accordance with IRS Circular 230, the information on this Web site is not intended or written to be used, and cannot be used as or considered a "covered opinion" or other written tax advice and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein; for IRS audit, tax dispute or other purposes.

The advice and information we provide is not intended or written to be used, and cannot be used by you or any other person or entity for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or any applicable state or local tax law.

This advice and information is not intended or written to be used, and cannot be used by you for the purpose of promoting, marketing, or recommending any tax-related matters addressed within to another party. You are not prohibited from sharing this advice with third parties. However, the third parties should seek their own advice based on their particular facts and circumstances from an independent tax advisor. Disclaimer

The information contained on this Web site is taken from sources believed to be reliable, but is not necessarily complete and its accuracy cannot be guaranteed. Any opinions expressed are subject to change without notice. The information contain herein or on any related links is presented for discussion purposes to be used by a taxpayer and his or her own personal tax advisor. Taxpayers and their advisors may utilize the information contained therein at their own risk. Taxpayers are advised to retain their own tax and investment advisors and should not rely on the information contained therein without the guidance of appropriate competent counsel.

Disclaimer

Please note that this this entire web site and any legal documentation and entity formation assistance service offered is not the undertaking of a law firm. We do not practice law and we do not act as your attorney. Rather, this information is presented "as is" and "for discussion only" to help you represent yourself or guide your attorney in your own tax, personal and legal matters. If you seek representation, are involved in litigation or have complex legal issues that cannot be resolved on your own, or are looking for asset protection vehicles, we strongly recommend that you hire an attorney at law. This blog and web site's primary purposes are to suggest ideas for consideration to accomplish IRS federal USA only tax goals.

We are not responsible for any errors or omissions in the information. We make no representations and disclaim all express, implied and statutory warranties of any kind to the users and /or any third party, including any warranties of accuracy, timeliness, completeness, merchantability and fitness for a particular purpose. In addition, we in providing the information make no endorsement of any particular security or market participant.

Unless due to willful tortuous misconduct or gross negligence, we shall have no liability in tort, contract, or otherwise to user and/or any third party.

Disclaimer

Nothing on the day trader taxes blog or CK AccountingandTaxation.com web site or in the accounting practice of Courtney Kurisko, CPA, comes even close to being construed to be a "so called"is considered to be an IRC §6700 activity or transaction. It is improper to secure any tax benefit by reason of holding an interest in an entity or participating in a plan or arrangement which the person knows or has reason to know is false or fraudulent as to any material matter. Only legitimate business traders having legitimate business purposes (as described above) for using an entity are welcomed here.

Warning

Electronic communications through this site and elsewhere may not be encrypted. You acknowledge that there is a risk that data, including e-mail, may be accessed by unauthorized third parties when communicated between you and us. While this website offers methods of communication for your sole convenience, we strongly recommend that all personal data and information be mailed by a secure carrier method to our address.

Disclaimer

This web site is an advertisement; not a solicitation of services and the materials herein are provided for informational purposes only. There is NO ACCOUNTING ADVICE provided within this website. There is NO TAX ADVICE provided within this website. There is NO LEGAL ADVICE provided within this website. There is no professional relationship made unless an agreement is executed in writing. This website (excluding linked sites) is controlled by Courtney Kurisko, CPA from offices within the State of New York. It can be accessed from all 50 U.S. States, as well as from other countries around the world. As each of these jurisdictions has laws and regulations that may differ from those of New York. By accessing this website you agree that the statutes and laws of the State of New York, without regard to conflicts of law principles thereof, will apply to all matters relating to the use of this website. In the case of a dispute, you a agree to submit to the exclusive personal jurisdiction and venue of the courts in Rockland County New York with respect to such dispute.

While the drafters of this site intend to keep the information provided timely and accurate, this information cannot be relied on as being without error. Accordingly, the information on this web site is presented without any representation, warranty or guarantee as to the accuracy or completeness. The information contained on this site is intended to educate members of the public generally and is not intended to provide solutions to individual problems. Readers are cautioned not to attempt to solve individual problems on the basis of information contained herein and are strongly advised to seek competent professional advice before relying on information in this site.

Email & Fax

If you communicate with us in connection with a matter for which we do not already represent you, you should not send us confidential or sensitive information. If you communicate with us in connection with a matter for which we already represent you, you should note that the security of internet communications is uncertain. By sending sensitive or confidential messages which are not encrypted, you accept the risks of such uncertainty and possible lack of confidentiality over the internet.

Outbound Linking

This website may include hyperlinks to third-party websites. Courtney Kurisko, CPA is not responsible for, and makes no representations or endorsements with respect to any such websites or with respect to any product or service that may be provided by or through such websites. You should be aware that such web sites, products or services may be provided subject to privacy policies, acceptable use policies or other terms of use that differ substantially from this notice, and you should consult such terms or use before using such websites, products or services.

Inbound Linking

Linking to this website, except through the process of framing or other distortion or obscuring of day trader taxes blog or CKaccountingandTaxation.com's OR Courtney Kurisko, CPA's content, is permitted. Day Trader taxes, CK Accounting Tax Service, PLLC and Courtney Kurisko assume no responsibility for any errors or omissions in the contents of this site, including contents that are referenced by or linked to third party web sites. Day Trader Taxes Blog, CK Accounting Tax Service, LLC and Courntey Kurisko make no representations or warranties of any kind for the contents of this site or any third party sites.

Professional/Client Relationship

Should you choose to retain Courtney Kurisko, CPA to perform professional services, such decision should be made in reliance upon future communications between you and Courtney Kurisko, CPA and not upon any information obtained herein. Courtney Kurisko, CPA does not retain clients on the strength of advertising material alone but only after following the firm's own engagement procedures, through interviews, conflict checks and retainer agreements. For purposes of meeting the requirements of numerous U.S. States' Supreme Court Rules on ethics, the following additional disclosures are made:

1. A decision regarding professional services is important and should not be solely based on advertising.

2. Free background material is available from Courtney Kurisko, CPA upon request. We urge you to request that we send you free written information about qualifications and experience.

3. No representations on this web site are meant to imply that the quality of Courtney Kurisko, CPA's services is greater than the quality of professional services performed by others.