Thomason CPA does not conduct a traditional accounting practice involved with the preparation of tax returns, nor otherwise represent tax payers in a professional capacity.  Thomason CPA does not practice before the IRS, as defined in circular 230, and is not subject to the provisions or requirements therein.  All tax-related subject matter released electronically or in print by Thomason CPA, or Brad Thomason, via any medium is solely for educational purposes only.  Any such information does not constitute advice to any tax payer.  Use of, or reference to, such information does not create a client relationship; and user assumes all related risks and liabilities. A client relationship can only be established with Thomason CPA by explicit mutual agreement of the parties, evidenced by a formal engagement letter describing the specifics of such relationship.  Please consult with your own tax and legal advisors for any matters which exceed your own level of knowledge, experience or comfort.  Thank you.