The information presented at this site should not be construed to furnish formal legal advice nor form a lawyer/client relationship. The material furnished on this site is published as an information source for Ms. DiFranza’s clients and colleagues. Because the law can change quickly in this area, some of the articles may need to be updated. None of the posted material comprises a substitute for legal advice as to the issues in a particular case. This is particularly true in the tax area. In that connection, please understand that any federal tax information contained in the publications contained on this site cannot be used for the purpose of avoiding tax-related penalties or promoting, marketing or recommending to another party any tax-related matters.