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contents copyright © 2006 Robert L. Sommers, attorney-at-law. All
rights reserved. This newsletter provides information of a general
nature for educational purposes only and is not intended to be legal
or tax advice. This information has not been updated to reflect
subsequent changes in the law, if any. Your particular facts and
circumstances, and changes in the law, must be considered when applying
U.S. tax law. You should always consult with a competent tax
professional licensed in your state with respect to your particular
situation. The Tax Prophet ® is a registered trademark of Robert L.
Sommers.
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