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The information contained in the Kirk & McDonald, CPAs, PC website is for general guidance and informational purposes only and should not be a substitute for consulting with a professional and competent advisor.  The application and impact of laws can vary widely based on the specific facts involved.  Laws, rules and regulations are constantly changing, and there may be delays, omissions and/or inaccuracies in information contained in this website. 

Presentation of information on this website does not constitute an accountant-client relationship.  We do not make any guarantee of the information contained herein to be accurate, complete or suitable for any purpose, and we do not make warranty, express or implied, with regard to results obtained from its use.  In no event will Kirk & Kirk, CPAs, PC, its partners and employees be liable to anyone for any decisions or actions taken in reliance on information contained in this website.

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IRS Circular 230 Disclosure
To ensure compliance with U.S. Treasury Regulations governing tax practice, we inform you that any U.S. federal tax advice contained in this website is not intended or written to be used, and cannot be used, for purpose of avoiding any penalties under U.S. federal tax law.