The questions and answers below are linked from my AVVO.com profile and the disclaimer at the bottom of the page applies to all answers.

Disclaimer: This response does not constitute legal advice, and should not be relied on as such since each situation unique and based on a certain set of facts. Further, this response does not create an attorney-client relationship. A lawyer, properly retained, and experienced in the subject area and licensed to practice in the jurisdiction should be consulted for legal advice. Circular 230 Disclaimer - Any information in this comment may not be used to eliminate or reduce penalties by the IRS or any other governmental agency.