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  • This blog is made available by the law firm of Dickinson, Mackaman, Tyler & Hagen, P.C. for educational purposes only. It is intended to provide general information and a general understanding of the law, but not specific legal advice. This blog should not be used as a substitute for competent legal advice from a licensed professional attorney in your state. Use of this blog does not create an attorney-client relationship between you and Dickinson, Mackaman, Tyler & Hagen, P.C. or any of its attorneys. The content of this blog is not an advertisement for legal services, nor is it an invitation to form an attorney-client relationship. Statements made in this blog are the viewpoints of the individual authors, and do not necessarily reflect the views of Dickinson, Mackaman, Tyler & Hagen, P.C. or any of its clients. Although this blog may address certain tax issues, it is not intended to constitute a reliance opinion as described in IRS Circular 230 and, therefore, cannot be relied upon by itself to avoid any tax penalties.

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