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 Nothing herein should be considered to be legal advice, and legal advice cannot be given to those who are not a client of the law firm (which must be indicated by a written, signed agreement). In compliance with the requirements of the Internal Revenue Service pertaining to the publication of Circular 230, any advice contained on this website or any communication(s) originating from this website or from this law firm is not advice as to taxes or tax liability and cannot be used for purposes of (1) avoiding penalties under the Internal Revenue Code; or (2) recommending to another party any transaction or matter that is contained on this website or in any communication(s) originating from this law firm.