To ensure compliance with requirements imposed by the IRS and other taxing authorities, we inform you that any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Because of the unique nature of each case, nothing contained in this website should relied on as legal advice regarding your particular issues.  Each case must be independantly examined before any legal advice will be given.  Additionally, contacting our firm through any particular medium does not necessarily create an attorney-client relationship.  Until an attorney-cleint relationship has been established, no legal advice will be given.