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Information contained in loopholelewy.com is for educational and informational purposes only.

You are advised to seek professional assistance before using any tax forms, concepts, strategies, and information provided on this site.

The author, the ISP, and other parties related to this site do not guarantee or warranty in any manner, the suitability, usefulness, accuracy, timeliness, or results of any portions of this site, nor the links contained in this site which link to other areas including other  websites.

Always consult the appropriate professional before making any decisions which may have a financial impact on your business or personal finances.

If any federal or state law invalidates a portion of this disclaimer, the other portions still apply. In addition, any allegations or actions are restricted to arbitration only and must be arbitrated by the appropriate body in Phoenix, Arizona.

This disclaimer applies to all pages on this site. Use of this site and all information contained within it constitutes a visitor's complete acceptance and agreement with this and any other disclaimer provisions on any pages of this site or contents downloaded from this site.

Material provided herein is based upon the most recently available information and is subject to change.

The information on this site is not intended to be complete. You are advised to consult a professional for a thorough treatment, explanation, and understanding of any information and concepts presented on this site.


Under recently issued IRS regulations, we must inform you that any U.S. tax advice contained at this web site was not intended or written to be used, and cannot be used, by the reader for the purpose of avoiding penalties that may be imposed under federal tax law.

By regulation, a taxpayer cannot rely on professional advice to avoid federal tax penalties unless that advice is reflected in a comprehensive tax opinion that conforms to strict requirements.