The materials on this website are for general informational purposes only. These materials do not, and are not intended to, constitute legal advice. The information provided at this website is not privileged and does not create an attorney-client relationship with CLRF or any of its firm's lawyers. The act of sending an e-mail to CLRF or any attorney at CLRF, or submitting a form response or other materials through the website, will not create an attorney-client relationship. If you are not currently a client of CLRF, your e-mail will not be privileged or confidential and may be disclosed to third persons. This website is not an offer to represent you. You should not act, or refrain from acting, based upon any information at this website. These materials may be considered advertising in your state. CLRF does not wish to represent anyone desiring representation based upon viewing this website in a state where this website fails to comply with all laws and ethical rules of that state.

 

The links to third-party websites included on this website are provided for informational purposes only. These links are provided as aids to help you identify and locate other Internet resources that may be of interest, and are not intended to state or imply that CLRF sponsors, is affiliated or associated with, or is legally authorized to use any trade name, registered trademark, logo, legal or official seal, or copyrighted symbol that may be reflected in the links. We make no representations or warranties, express or implied, with respect to the information provided by this website or on any third-party website which may be accessed by a link from this website, including any representations or warranties as to accuracy, timeliness or completeness.

 

IRS CIRCULAR 230 DISCLOSURE: No materials on this website are intended to be tax advice and were not written and are not intended to be used for the purpose of (i) avoiding penalties imposed by the Internal Revenue Code or (ii) promoting, marketing, or recommending any transaction or matter addressed herein.