The information contained on this blog is not legal advice. It is provided only as general information which may or may not reflect the most current legal developments. This information is not provided in the course of, and receipt of it does not constitute, an attorney-client relationship, and it does not substitute for obtaining legal advice from an attorney licensed in your state. Legal advice should take into account the specific facts of your situation. No attorney-client relationship is created by viewing or commenting on this blog. While I would like to hear from you, I cannot represent you until I know that doing so will not create a conflict of interest. Similarly, no attorney-client relationship is created if you send me an email. Finally, any tax advice contained on this blog is not intended to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under federal tax law. A taxpayer may rely on an attorney’s advice to avoid penalties only if the advice is reflected in a formal tax opinion that conforms to IRS standards. The best way for you to initiate a possible representation is to call me at (602) 456-0071. When you sign an engagement letter from me, you will be my client, and we may exchange information freely.