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Tax Matters, Inc. Disclaimer This website has been developed by Tax Matters, Inc. to provide general information about our firm. Persons viewing or using our website should note the following: Our website is not intended to be a source of legal advice, and no information on this website (including any general information about legal, tax or financial matters) should be considered or relied upon as legal, tax or financial advice on any specific matter. You should never act upon general information on legal, tax or financial matters without seeking legal counsel regarding your particular situation. Our firm's services are offered only in accordance with applicable laws and regulations and rules of professional conduct governing our practice, and nothing in this website should be construed as engaging, or offering to engage, in any activities in any jurisdiction where such activities would constitute the unauthorized practice of law or would otherwise be unlawful or improper. E-mail addresses and e-mail links in this website to our firm are provided as a convenience. Clients and other persons contacting us by e-mail, or transmitting data to us over the Internet, are cautioned that such transmissions could be misdirected or intercepted. Although there are security risks inherent in any transmissions by electronic or telephonic means, you should exercise great care, with recognition of the risks of misdirection or interception, in sending us any sensitive or confidential information by Internet e-mail. Links in this website to other websites are provided as a convenience only, and we assume no responsibility for the contents of those other websites. The use of the e-mail addresses or links in this website for purposes of unsolicited broadcasts (commonly referred to as "spamming") is unauthorized and prohibited. Further, we have no interest in, responsibility for, or control over the linked-site. We make no promises or warranties of any kind, express or implied, including those of merchantability and fitness for a particular purpose, as to the content of the linked-site. In no event shall we be liable for any damages resulting from use of these links even if we have been informed of the possibility of such liability. IRS Standards The United States Treasury Department, pursuant to its authority to regulate the practice by tax professionals before the Internal Revenue Service, issued final regulations governing the issuance of written tax advice. These rules are commonly known as the "Circular 230" rules (based on their location in the Treasury Department regulations). These new rules became effective on September 26, 2007. Under the new Circular 230 rules, written communications (including e-mails) that tax professionals provide to clients could be in violation of Treasury Department standards if such communications contain tax advice without providing a full analysis and discussion of all relevant facts, and a discussion and evaluation of each significant tax issue raised by the transaction in question. In most cases, however, a written communication will be exempt from the more burdensome (and thus more costly) requirements of the new Circular 230 rules if the written communication contains a disclaimer indicating that it is not intended or written to be used, and that it cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. Accordingly, on a going-forward basis, written communications (including e-mails) from Tax Matters, Inc. or any members of their staff that potentially contain tax advice will generally include disclosure language similar to that described in the previous paragraph. In order to ensure that the required language is not inadvertently omitted from communications where it should appear, Tax Matters, Inc. has adopted a policy of automatically including this language on all e-mails sent by all tax practitioners in our firm. For you, the client, this means that most tax advice will not be subject to the more burdensome review procedures discussed above under the new Circular 230 rules. However, it also means that you cannot rely on such advice for purposes of avoiding tax-related penalties which may be imposed by the IRS. We encourage you to contact a member of our firm should you have any questions or concerns about the Circular 230 rules or the measures we have adopted to comply with these rules. |
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Disclaimer TO ENSURE COMPLIANCE WITH REQUIREMENTS IMPOSED BY THE IRS, WE INFORM YOU THAT ANY TAX ADVICE CONTAINED IN THIS COMMUNICATION (INCLUDING ANY ATTACHMENTS) WAS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE PURPOSE OF (1) AVOIDING TAX RELATED PENALTIES UNDER THE INTERNAL REVENUE CODE OR (2) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY MATTERS ADDRESSED HEREIN.
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