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The Federal Income Tax Facts web log contains information compiled from sources believed to be reliable and trustworthy. However, the owner is not engaged in the business of providing legal, accounting, or other expert services and will not be held liable for any actions or suits based on information or web page links contained in the Federal Income Tax Facts web log. The Federal Income Tax Facts web log is not a substitute for the personal advice and services of a reputable attorney, accountant, or other expert specializing in the law and practice of federal income taxation. If the user of this web log needs expert advice on federal income taxation, then he or she should seek the personal services of a competent professional.