DISCLAIMER
The information contained in this and the linked pages is not to be construed as legal advice. Legal advice should not be given over the internet. The law and its interpretation varies from jurisdiction to jurisdiction. Proper legal advice can only be obtained from an attorney licensed to practice in your jurisdiction who is competent in the specialized area of the law, and with whom you consult and hire via a written retainer agreement, and who then assumes the obligation to protect your rights and explain your responsibilities. It is not intended that this office will have any duty of any kind to a person who utilizes this web site or contacts the office in the absence of a formal written attorney-client relationship.

CONSULTATIONS
Although this site may address certain tax issues, it is not a "reliance opinion" within the meaning of Treasury Circular 230 and, therefore, it is not intended to be used for, and cannot be used for, the purpose of avoiding the imposition of penalties under Federal tax laws.

PROMOTIONAL OFFERS
Promotional offers for reduced fees, free or discounted consultations, or similar may be offered on occasion. To benefit from these offers it is necessary to present the offer, along with proof of the offer, prior to the start of the initial consultation. Offers of Free Initial Consultation extend only to the first half hour of an initial consultation. Any time required for an initial consultation thereafter shall be billable.

IRS CIRCULAR 230 DISCLOSURE
Free Initial Consultations are for the purpose of establishing a client/lawyer relationship. No legal advise may be dispensed until a written retainer agreement has been signed that establishes said relationship. In the absence of a fully executed retainer agreement no attorney/client relationship is established.