The information and materials on this website are provided for informational purposes only and do not constitute legal advice. This information may not be accurate, complete, or current. We make no warranty, express or implied, about the reliability or accuracy of the information on this website or any other website to which it is linked. Viewing this website is not, alone, intended to create an attorney-client relationship between you and our law firm or attorneys and you should not act or rely on any information on this website without seeking the advice of an attorney. Sending us an email message will not make you a client. None of the information (including any posted information) on this website which relates to or incorporates federal income tax information was intended or written for anyone to rely upon for any purpose, including avoiding penalties under the Internal Revenue Code.