This website has been developed by Brennan Law Firm, PLLC, to provide general information about our firm. Persons
viewing or using our website should note the following:
Our website is not intended to be a source of legal advice, and no information on this website (including any general
information about legal matters) should be considered or relied upon as legal advice on any specific matter. You should
never act upon general information on legal matters without seeking legal counsel regarding your particular situation.
This website does not constitute advertising for legal services and is not to be considered as a solicitation for legal
services in any particular matter or as an invitation to establish an attorney-client relationship as to any particular
matter. An attorney-client relationship with our firm and its lawyers is established only after a specific engagement has
been expressly agreed to between our firm and a client through direct person-to-person communication. Prospective
clients should not provide any confidential information to our firm, whether through e-mail or otherwise, before an
attorney-client relationship is established and confirmed in writing by us and are cautioned that our duties of
confidentiality and the attorney-client privilege may not arise until we have expressly undertaken a particular client
Our firm's legal services are offered only in accordance with applicable laws and regulations and rules of professional
conduct governing our practice, and nothing in this website should be construed as engaging, or offering to engage, in
any activities in any jurisdiction where such activities would constitute the unauthorized practice of law or would
otherwise be unlawful or improper. We maintain an office in North Carolina and practice law from this office through
attorneys who are duly admitted to practice in this jurisdiction. Attorneys in our firm who are identified in this website
are admitted to practice in the jurisdiction in which they are resident, unless otherwise indicated. Certain attorneys may
also be admitted in other jurisdictions.
E-mail addresses and links in this website to our firm and its attorneys and other personnel are provided as a
convenience. Clients and other persons contacting us by e-mail or transmitting data to us over the Internet are
cautioned that such transmissions could be misdirected or intercepted. Although there are security risks inherent in
any transmission by electronic or telephonic means, you should exercise great care with recognition of the risks of
misdirection or interception in sending us any sensitive or confidential information by Internet e-mail.
The use of the e-mail addresses or links in this website for purposes of unsolicited broadcasts (commonly referred to
as "spamming") is unauthorized and prohibited.
The United States Treasury Department, pursuant to its authority to regulate the practice by lawyers and other tax
professionals before the Internal Revenue Service, issued final regulations governing the issuance of written tax advice.
These rules are commonly known as the "Circular 230" rules (based on their location in the Treasury Department
regulations). These new rules became effective on June 20, 2005.
Under the new Circular 230 rules, written communications (including e-mails) that lawyers and other tax professionals
provide to clients could be in violation of Treasury Department standards if such communications contain tax advice
without providing a full analysis and discussion of all relevant facts and a discussion and evaluation of each significant
tax issue raised by the transaction in question.
In most cases, however, a written communication will be exempt from the more burdensome (and thus more costly)
requirements of the new Circular 230 rules if the written communication contains a disclaimer indicating that it is not
intended or written to be used, and that it cannot be used, for the purpose of avoiding penalties under the Internal
Accordingly, on a going-forward basis, written communications (including e-mails) from Brennan Law firm, PLLC, that
potentially contain tax advice will generally include disclosure language similar to that described in the previous
paragraph. In order to ensure that the required language is not inadvertently omitted from communications where it
should appear, Brennna Law firm, PLLC, has adopted a policy of automatically including this language on all e-mails
sent by all attorneys in our firm.
For you, the client, this means that most tax advice will not be subject to the more burdensome review procedures
discussed above under the new Circular 230 rules. However, it also means that you cannot rely on such advice for
purposes of avoiding tax-related penalties which may be imposed by the IRS.
We encourage you to contact a member of our firm should you have any questions or concerns about the Circular 230
rules or the measures we have adopted to comply with these rules.
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