The purpose of the Loss After Disaster Appraisal Report is to provide a valuation of any decline in fair market value of the subject property resulting from the identified disaster event as measured immediately before and after the event. Amhar and its members and personnel provide no warranty, representation or prediction relating to the outcome of any tax matter or any tax deduction or loss claimed by Client or Client’s agents or representatives. Amhar and its members and personnel do not provide tax or legal advice. Clients should consult with qualified tax or legal professionals for advice or assistance with proper tax reporting and completion of tax returns. Client understands and acknowledges that a taxing authority (whether it is the Internal Revenue Service or any state or local taxing authority) may disagree with the valuation provided by the Loss After Disaster Appraisal Report or otherwise disagree with Client’s tax position, and further understands and acknowledges that a taxing authority may seek to collect from Client additional taxes, interest, penalties or fees if it disagrees with the valuation or Client’s tax position. Client agrees that Amhar and its members and personnel shall have no responsibility or liability to Client or any other party for any taxes, interest, penalties or fees and agrees that Client will not seek damages or other compensation from Amhar or its members or personnel relating to any taxes, interest, penalties or fees imposed or for any attorneys’ fees, costs or other expenses relating to Client’s tax matter. Amhar’s liability for any use of or reliance on the Loss After Disaster Appraisal Report is limited to the amount of the fee paid for the report. The Loss After Disaster Appraisal Report provided by Amhar is considered a competent appraisal per the IRS guidelines, but does not meet the USPAP guidelines in accordance with an appraisal for a federally insured real estate transaction.