LEGAL DISCLAIMER PAGE
Thorpe Shwer is the owner of the copyright in this website. You may not copy, download, store, transmit, or otherwise make electronic or paper copies of this site, or any portion thereof, without express permission of Thorpe Shwer. Permission is freely granted for most requests. All other rights reserved.
This Website is Not Legal Advice
The information contained in this website has been prepared by Thorpe Shwer for informational purposes only and 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, and you should not draw any particular conclusions from the information presented here. You should seek professional legal counsel before acting upon any of the information contained in this website.
No Attorney-Client Relationship Created
No attorney-client relationship is created by viewing this site. Similarly, an attorney-client relationship may not be created by communicating directly with an attorney. Accordingly, please do not send any information about any matter until you receive confirmation that we represent you in connection with the specific mater at issue. Any information provided to us before we have conducted a check for conflicts of interest and before we have agreed to represent you, may not be subject to the attorney-client privilege or otherwise maintain its confidentiality.
The information provided on this website is offered purely for informational purposes. It is not intended to seek professional employment in any state where lawyers in the firm are not admitted to practice, or in any state where this website would not comply with applicable requirements concerning advertisements and solicitations.
Blogs, News Alerts, and Multimedia Disclaimer
The materials on this site are prepared by Thorpe Shwer. This site is a purely public resource of general information that is intended, but not guaranteed, to be correct and complete. It is not intended to be a source of solicitation or legal advice. Postings, news alerts, or articles are not solicitations or legal advice and are for informational purposes only. This information is not intended to create and receipt of it does not constitute an attorney-client relationship. The reader should not rely or act upon any information in this website without seeking professional legal counsel. If you wish for Thorpe Shwer to consider representing you, please contact the firm directly.
The authors of this site are licensed in the State of Arizona. The authors may provide links to other websites for lawyers and other law sources related to various topics, but the authors do not intend such links to be referrals for employment. Further, the authors cannot vouch for the truth or accuracy of those sites. The authors do not wish to represent anyone who viewed this website in a state where the website fails to comply with all laws and ethical rules of that state.
THIS WEBSITE AND ALL CONTENT AND OTHER MATERIALS HEREIN ARE PROVIDED “AS IS” AND WITHOUT WARRANTIES, EXPRESS OR IMPLIED. THORPE SHWER DISCLAIMS ALL WARRANTIES, INCLUDING, BUT NOT LIMITED TO, ALL IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE AND INFRINGEMENT. THORPE SHWER MAKES NO WARRANTIES OR REPRESENTATIONS THAT THE WEBSITE WILL BE UNINTERRUPTED OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED, OR THAT THIS WEBSITE OR ITS SERVERS ARE FREE OF VIRUSES, BUGS OR OTHER HARMFUL OR DAMAGING COMPONENTS. THORPE SHWER MAKES NO WARRANTIES OR REPRESENTATIONS ABOUT THE ACCURACY, RELIABILITY, COMPLETENESS, OR TIMELINESS OF THE CONTENT OR MATERIAL ON THIS WEBSITE. IN NO EVENT SHALL THORPE SHWER BE LIABLE FOR ANY DAMAGES WHATSOEVER, INCLUDING, BUT NOT LIMITED TO, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES, LOST PROFITS OR DAMAGES RESULTING TO YOUR COMPUTER OR FROM BUSINESS INTERRUPTION, RESULTING FROM YOUR USE OR INABILITY TO USE THE WEBSITE.
A. Personally Identifiable Information
Throughout our website, you may voluntarily submit information that personally identifies you (“Personally Identifiable Information”). Personally Identifiable Information may include, but is not limited to, your name, e-mail address, physical address, and phone number. In general, Thorpe Shwer only collects Personally Identifiable Information about you if you choose to share it with us. For example, you may choose to provide Personally Identifiable Information by contacting an individual Thorpe Shwer lawyer via an email address provided in a hyperlink.
B. Anonymous Usage Data
Like many other websites, ours may collect anonymous usage data (“Non-Personally Identifiable Information”) about your activity at this website. This information is collected via computer code sent to your computer (commonly referred to as a “cookie”). Generally, the cookie may not expire, unless you manually delete it or set your browser to reject it. If you do not accept the cookie, however, you may have difficulty navigating our full website.
C. Use of Information
Thorpe Shwer uses Non-Personally Identifiable Information to manage this website. We may analyze aggregated anonymous information on the pages visited by our users to make our website more accessible and useful. We may share also this data with third parties, usually to provide services for the maintenance of the website.
D. Links to Other Websites
We employ commercially reasonable security measures to reduce the risk of unauthorized access to your Personally Identifiable Information. However, we cannot and do not guarantee that these measures will be sufficient to protect against all efforts to gain unauthorized access to that information.
F. Children’s Privacy
This Site is not directed to children under 18. If a parent or guardian becomes aware that his or her child has provided us with Personally Identifiable Information without their consent, he or she should contact us at 602-682-6100. If we become aware that a child under 13 has provided us with Personally Identifiable Information, we will remove such information from our files.
G. California Privacy Rights
Pursuant to California Civil Code Section 1798.83, California residents may request certain information regarding our disclosures in the prior calendar year, if any, of their Personally Identifiable Information to third parties for their own direct marketing purposes. To make such a request, please contact us at 602-682-6100.
H. California “Do Not Track” Disclosures
We do not track your on-line activity across other websites, nor do we knowingly permit any third parties to conduct online tracking of you while you are visiting our website. Consequently, we do not respond to your browser’s Do Not Track signal.
I. Application of United States Laws
Our website is based on computers located in the United States. Your Personally Identifiable Information will be used and stored in the United States, where data protection and privacy regulations may differ from the level of protection as in other parts of the world, such as in Mexico, Canada and the European Union.
J. How to contact us
K. Consent and Revisions
Circular 230 – Client Explanation
On June 21, 2005, final regulations commonly known as “Circular 230” became effective. Circular 230 was issued by the United States Department of Treasury. It sets forth detailed rules that tax practitioners (including attorneys and accountants) must follow when providing written communications regarding certain Federal tax issues. A “Federal tax issue” is a question concerning the Federal tax treatment of an item of income, gain, loss, deduction or credit, the existence or absence of a taxable transfer of property (such as whether a transfer to another is subject to Federal gift tax) or the value of property for Federal tax purposes.
When it issued Circular 230, the Department of Treasury articulated its objective to “restore, promote and maintain the public’s confidence in those individuals and firms” that provide tax advice. The failure by a tax practitioner to comply with the requirements of Circular 230 may result in severe penalties, including public censure, monetary fines and/or suspension or disbarment from practicing before the IRS. One nationally prominent tax practitioner and author makes the following observation regarding Circular 230:
[The Regulations] are any attempt by the Service to balance concerns about overly aggressive advice provided by some practitioners who were involved in the promotion of abusive tax shelters on the one hand, and the potential imposition of burdensome requirements on the great majority of tax practitioners who never issued such opinions. In that light, the final Regulations can be viewed as a compromise, but one that leans more towards enforcement. Once again, the many will pay for the sins of a few.
Circular 230 applies to not only formal legal opinions but also any writing relating to any Federal tax matter, including e-mail communications. In particular, tax practitioners must now comply with a number of detailed requirements when providing a “Covered Opinion,” including the following:
(i) the practitioner must make reasonable efforts to identify and ascertain all relevant facts and may not base the opinion on any “unreasonable factual assumption”;
(ii) the practitioner must relate the applicable law – including “any potentially applicable judicial doctrine” – to the relevant facts;
(iii) with very limited exceptions, the opinion must consider all “significant” Federal tax issues and reach a conclusion as to the likelihood that the taxpayer will prevail on the merits on each such issue (or if a conclusion cannot be reached, the opinion must so state);
(iv) the practitioner must reach an “overall conclusion” as to the likelihood that the stated Federal tax treatment of the arrangement or transaction is the proper treatment and set forth the reasons for that conclusion; and
(v) if any one of a number of conditions apply to the opinion, the practitioner must “prominently disclose” those conditions.
There are several categories of “Covered Opinions” which are generally not applicable to the tax practice currently maintained by Thorpe Shwer. However, the definition of a Covered Opinion is very broad and generally includes any written communication (including e-mail) that (i) addresses a Federal tax issue, (ii) reaches a conclusion favorable to the taxpayer at any confidence level, and (iii) is intended to be relied upon by the taxpayer to avoid penalties.
Unfortunately, this firm (and many other firms and individual tax practitioners) anticipate that Circular 230 will increase the cost of delivering to clients written materials discussing tax issues. In most day-to-day correspondence – especially e-mail communications – the costs of complying with the requirements imposed by Circular 230 are likely to be prohibitive relative to the benefit of the written tax advice.
Tax practitioners can provide certain types of written communication on tax issues without complying with the extensive requirements of Circular 230 if the written communication includes a statement that the advice given may not be relied upon by the taxpayer to avoid penalties. Consequently, after June 20, 2005, clients of Thorpe Shwer will see certain “reliance disclaimers” in various communications from the firm, including e-mail messages. It is anticipated that most written communications from Thorpe Shwer attorneys that address Federal tax issues will also include the “reliance disclaimer” unless there is an agreement between the firm and the applicable client as to the need for an opinion that satisfies the requirements of Circular 230.
It is our intention to endeavor to continue providing the highest quality legal services to our clients in a cost-effective manner. Please call us if you have any question about how Circular 230 may affect our representation of you in connection with Federal tax matters.