I'm starting to see this type of disclaimer in emails from tax lawyers. Anyone have opinions on whether this is necessary or overkill? (As you may know, the new IRS Circular 230 has limited the types of advice tax lawyers can give. It's another aspect of this new "officer of the executive branch" role for lawyers dealing with federal agencies.)
IRS Circular 230 Disclosure:
To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.