The purpose of this site is to provide general information to those interested in learning more about my firm.  It is not an advertisement.  It does not constitute accounting advice.  The information provided is not a substitute for obtaining accounting advice from your own advisor. Transmission of this information does not create an accountant-client relationship.
Matthew F. Bobman CPA P.C. owns all copyright and other rights to the contents and design of this web site.  Copying, reproduction or distribution of any part of this web site is prohibited, except for the personal use of visitors to the site.
As a CPA, I value the privacy and confidences of my clients.  Personal information such as email addresses and contact information that you may provide to me through the web site is used only to respond to your questions.  I do not use any cookies on my web site, nor do I share any personal information with other web sites.

CIRCULAR 230 STATEMENT
Even if the information contained in this web site were construed to be written tax advice, I do not believe any issue discussed in this web site relates to a Listed Transaction.  I believe that the strategies and the tax benefits sought referred to herein are consistent with the Internal Revenue Code of 1986 as amended (Code) and Congressional purpose.  Furthermore, I intend this written advice not to constitute a Reliance Opinion nor a Marketed Opinion nor be issued under Conditions of Confidentiality within the meaning of section 10.35 (b) (4), (b) (5) and (b) (6) respectively of IRS Circular 230.  Specifically, you are hereby advised any written U.S. Federal tax advice contained herein was not intended nor written to be used, and cannot be used, by any person for the purpose of avoiding tax penalties that may be imposed under the Internal Revenue Code with respect to any transaction or matter addressed.  Without my prior express consent, no person may use any written tax advice contained in this web site in the promotion, marketing or recommendation of a partnership or other entity, investment plan or arrangement to one or more taxpayers.  Nevertheless, there is no limitation on disclosure of the tax treatment or tax structure of any transaction that is the subject of the written advice herein contained.