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IRS Circular 230 Disclosure:  As required by U.S. Treasury Regulations governing tax practice, you are advised that any written tax advice contained within an e-mail from McGuire, Craddock & Strother, P.C. was not written or intended to be used (and cannot be used) by any taxpayer for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code or for promoting, marketing or recommending any tax-related matters addressed within the e-mail.

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