Disclaimer and Circular 230 Disclosure

General Disclaimer

The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for advice regarding your individual situation. We invite you to contact us and welcome your calls, letters and electronic mail. Contacting us does not create an attorney-client relationship. Please do not send any confidential information to us until such time as an attorney-client relationship has been established.

Circular 230 Disclosure

Internal Revenue Service rules restrict the written federal tax advice that can be provided by attorneys and accountants. In order to comply with these restrictions, we hereby advise you that, pursuant to requirements related to practice before the Internal Revenue Service contained in IRS Circular 230, any tax advice contained in this web site or in any of its content, including specifically all web site pages, seminar handouts, newsletters, articles, and FAQ content contained or linked hereto, is not intended to be used, and cannot be used, for purposes of (i) avoiding penalties imposed under the United States Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any tax-related matter.