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Please be advised that the firm may on occasion provide advice concerning bankruptcy matters, accordingly pursuant to 11 U.S.C. Section 528 and other applicable statutes the following notice applies:  "We are a debt relief agency.  We help people file for bankruptcy relief under the Bankruptcy Code.

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with Treasury Department regulations, we inform you that to the extent that this website or any subsequent communication with the firm contains any U.S. federal tax advice (including any attachments unless otherwise expressly stated therein), this advice is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code. Except with the express prior written consent of the President of Page, Mrachek, Fitzgerald & Rose, P.A. (the "firm") no portion of this electronic communication or any electronic correspondence (including any attachments hereto) may be used in connection with the promotion, marketing or recommendation to another party of any transaction or matter addressed herein as relates or may relate in any way to any U.S. federal tax advice. The foregoing disclosure is intended to comply with the requirements of IRS Circular 230, and is not meant to imply that tax advice is being rendered by the firm by this communication.  The firm does not render tax advice except when we have been specifically engaged to do so.