Any accounting, business, or tax advice contained in this communication, including attachments, is not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. The advice reflects professional judgment based on the facts presented and the law existing as of the date of this communication. Subsequent developments could affect previously rendered advice.

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Seby & Associates, Ltd. 2013  |  333 N. Wilmot Rd. Ste 215 Tucson AZ 85711  |  (520) 790-5500  |  Privacy policy