All views expressed on this site are my own and do not represent the opinions of any entity whatsoever with which I have been, am now, or will be affiliated.  This website should not be used as a substitute for competent legal advice from a licensed professional attorney in your state. The content presented on this site constitutes general information only and should not be construed as legal advice on any subject matter, facts, situations or issues.

–  (Marquis J. Pullen, EA, CPA)