DISCLAIMER

The materials contained on this website have been prepared by Terrell, Baugh, Sullivan & Fiester, LLP for purpose of providing information only and do not constitute legal advice or a solicitation. This website is not a substitute for legal advice from qualified counsel and users of this website should not act upon information contained herein without seeking professional counsel. Visitors and/or users of this website should not rely on the website as a source of legal advice. Transmission of the materials and information contained herein is not intended to create, and receipt thereof does not constitute formation of, an attorney-client relationship.

The information contained in this website is provided only as general information which may or may not reflect the most current legal developments. Terrell, Baugh, Sullivan & Fiester, LLP expressly disclaims all liability in respect to actions taken or not taken based on any of the contents of this website. Any links provided on this website are not intended to be, and should not be interpreted as, any endorsement or recommendation of any information contained in any linked websites.

If you communicate with us via telephone or by email in connection with a matter for which we do not already represent you, do not send or provide us confidential or sensitive information, as your communication will not be treated as privileged or confidential until such time as an attorney-client relationship is established. IRS Circular 230 Disclosure

This Disclosure may be required by Circular 230 issued by the Department of Treasury and the Internal Revenue Service. If this website or any attachment contains any federal tax advice, such advice is not intended to be used, and it may not be used by any taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer. Furthermore, any federal tax advice herein, including any attachment, may not be used or referred to in promoting, marketing or recommending a transaction or arrangement to another party. Further information concerning this disclosure, and the reasons for such disclosure, may be obtained upon request.