C F Suppa CPA, PC provides a document preparation and filing service. This is not a substitute for legal and or tax advice. Any new business owner seeking legal or professional advice regarding new business legal entity, tax or other legal matters should seek the advice of an attorney or accountant. The use of this Site and the purchase of any products or services on this Site are subject to "terms as follows". This web site is a self help service. You assume responsibility for the accuracy of your statements and all responses to all the questions for the purpose of filing the forms you selected within this web site. Although C F Suppa CPA PC is a CPA firm, you have not retained us to provide any tax advice. If you desire any tax advice from C F Suppa CPA, PC you would have to enter into a formal retainer agreement and would be charged at the standard hourly rate for such advice. You recognize we are not a law firm and therefore cannot and have not provided any legal advice. Further, you agree that C F Suppa CPA PC, this web site, and or any individual representative thereof, have not provided any professional legal and or tax advice. In addition, you must consult with an attorney and or accountant, or have elected to forgo the advice of an attorney and or accountant, and therefore assume all responsibility for the proper use and filing of the information and appropriate forms utilized on this web site. It is your responsibility to determine the proper and best legal entity when forming your business.

I.R.S. regulations require us to advise you that any tax advice contained herein is not intended or written by us to be used, and cannot be used by the recipient of this communication, for the purpose of avoiding tax penalties.