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I provide the materials on this Web site for general information purposes only, and these materials do not constitute legal or other professional advice. No visitor to this site should act or refrain from acting based on information contained on this site without seeking advice of counsel.

No Attorney-Client Relationship.

Receipt of information from this Web site does not create an attorney-client relationship. An attorney-client relationship may be formed only after execution of an engagement letter, after I have confirmed that no conflict of interest exists. Please note that prior results referenced on the site do not guarantee a similar outcome on future legal matters in which I may, after execution of an engagement letter, represent you.

IRS Circular 230 Disclosure.

To comply with requirements imposed by the IRS, I inform you that any tax advice contained herein, including attachments, is not intended or written to be used and cannot be used by a taxpayer to (i) avoid tax penalities or (ii) promote, market or recommend a transaction or matter to another person.

Other Jurisdictions.

I practice law only in jurisdictions in which I am properly authorized to do so. I do not seek to represent anyone in any jurisdiction where this Web site does not comply or is in any way inconsistent with the rules governing communication of legal services in a particular state.