Legal Disclaimer

ANY WRITTEN ADVICE WE PROVIDE REPRESENTS OUR BEST JUDGMENT AND SHOULD NOT BE USED BY YOU FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON YOU UNDER SECTION 6662(d) OF THE INTERNAL REVENUE CODE.  OUR ADVICE IS AS OF THE DATE INDICATED IN OUR WRITTEN ADVICE AND IS LIMITED TO THE CONCLUSIONS WE HAVE INCLUDED IN THIS WRITTEN ADVICE.  THESE CONCLUSIONS ARE BASED ON THE INFORMATION YOU PROVIDED TO US.  OUR CONCLUSIONS WOULD BE DIFFERENT IF ANY OF THE INFORMATION IS INCOMPLETE OR INACCURATE.  IN RENDERING OUR ADVICE, WE RELY ON THE TAX LAW, REGULATIONS AND CASE LAW.  THESE LAWS AND REGULATIONS MAY CHANGE AND ANY SUCH CHANGES COULD AFFECT THE VALIDITY OF OUR CONCLUSIONS.  WE WILL NOT UPDATE OUR ADVICE FOR SUBSEQUENT CHANGES TO THE TAX LAW, REGULATIONS OR CASE LAW.

Government Regulations contained in Circular 230 regulate written communications about Federal tax matters, including e-mail, between us and our clients.  Such communications are either opinions or other written communications.  ANY WRITTEN ADVICE is not an opinion.  It is other written communication. As such, it was not written to be relied upon, by itself, to avoid any tax penalties.  In order to receive assurances of protection from tax penalties from a written communication, by itself, you should get an opinion letter. If you would like to discuss an opinion letter relating to any matter, please contact me and I will explain what is involved and what it will cost. 

The information contained in this Site is for general guidance on matters of interest only. In addition the information provided during the "Free Consultation" or "Ask a CPA" is provided for the sole purpose of making a determination of whether we can assist you with your tax needs. A professional relationship does not exist until the party's agrees upon an Engagement Letter. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, The information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should engage and consult with a professional advisor.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Theodore Kleinman, CPA is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Theodore Kleinman, CPA, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other Web Sites maintained by third parties over whom Theodore Kleinman, CPA has no control. Theodore Kleinman, CPA makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

Licensing

Licensed by the Oregon Board of Accountancy.

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