Cummings, Lamont & McNamee is
now Maine's largest CPA firm
south of Portland with offices
in
Kennebunk, Maine and
Portsmouth,
Exeter, and
Rochester, New Hampshire.
U.S. Treasury Regulations require us
to notify you that any tax advice in
this communication
(including any attachment) is not
intended or written to be used, and
cannot be used, for the
purpose of avoiding tax penalties.
