Legal Disclaimer: We are conveying this information to you in general terms. We are not providing you with legal advice or opinion. You must contact our office and sign a representation letter before we will act as your attorney. This is not an offer to represent you, nor is it intended to create an attorney-client relationship. Any email sent via the internet using email addresses listed in this web site would not be confidential and would not create an attorney-client relationship.

Circular 230 Notice: To ensure compliance with Treasury Regulations, please be advised that tax related information given on this website is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding any penalties that may be imposed by any governmental taxing authority or agency or (2) promoting, marketing or recommending to another person any tax related matter.