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• I receive a commission if you purchase any of the linked items. The above statement is not a solicitation for you to use the links for my benefit. The California Board of Accountancy requires that I disclose any commissions I may receive as the result of any purchase by you. The commission has no effect on the price you may be charged.

Macy Mark Morris, CPA 1902 Wright Place, Suite 200, Carlsbad, CA 92008 760 634-5622 760 918-5905 Fax 760 454-2748

In accordance with IRS Circular 230, the information on this web site is not intended or written to be used, and cannot be used as or considered a “covered opinion” or other written tax advice and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein; for IRS audit, tax dispute or other purposes

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