EDWARD W. SMITH, CPA PC

9225 MANCHESTER ROAD, SUITE 100

ST LOUIS, MISSOURI 63144

 

T 314.961.1600

F 314.961.1601

E dapsmith@sbcglobal.net

 

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IRS Circular 230 Disclosure: To ensure compliance with IRS requirements, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.