The information on this site is informational only and provided solely for general illustration and instructional purposes and does not create a business or professional services relationship. Laws and regulations vary by jurisdiction and change from time to time; compliance with such standards depends on the particular circumstances. Any reliance on the information is solely at the user’s own risk.

This website is not an offer to represent you, and is not intended to be an advertisement of The Law Offices of Sharon L. Pope services, notwithstanding the fact that certain jurisdictions may deem this to be Attorney Advertising. Use of this site does not create an attorney-client relationship between you and the firm. Sending an email addressed to an attorney or anyone else at the attorney’s office will not impose any obligation on the attorney. Do not send confidential or sensitive information to anyone at this office via this website. The Law Offices of Sharon L. Pope makes no representation or warranty concerning the accuracy, completeness, timeliness, reliability, suitability for any purpose, or legality in your jurisdiction of the information presented on this website. No one should act or fail to act based on any information contained in or accessible through this website
Please note that any discussion on this website of prior results does not guarantee similar outcomes.

The Law Offices of Sharon L. Pope are affiliated with NAELA and the Academy of Special Needs Planners. Otherwise, the links to most other websites, are for informational purposes only and are not intended to suggest that The Law Offices of Sharon L. Pope are affiliated or associated with the owner of the linked site, nor that the firm is legally authorized to use any trade name, registered trademark, logo, legal or official seal or copyrighted symbol or material found on the linked site, nor that the firm endorses or warranties any information, product or service addressed therein, or the security or information collection practices thereon. The Law Offices of Sharon L. Pope are not responsible for the accuracy, completeness, timeliness, reliability, suitability or legality of any information on any other website that is accessible through this website

Disclaimer Regarding Tax Advice

To the extent that this site contains tax advice, such advice is not intended to be used, and may not be used for the purposes of avoiding federal tax penalties.
The United States Treasury Department has issued final regulations, which became effective on June 20, 2005, governing the issuance of written tax advice. These regulations are commonly referred to as the “Circular 230” rules.

Circular 230 contains new extensive due diligence requirements for “covered opinions” and “other written tax advice.” It also sets forth minimum required practice rules with respect to a written discussion of a federal tax issue. The regulations are intended to bolster the efforts of the Treasury Department and the IRS to combat abusive tax shelter advice and to enhance public confidence in the honesty and integrity of tax professionals. The regulations are also intended to deter taxpayers from engaging in abusive transactions by limiting or eliminating their ability to avoid penalties through inappropriate reliance on a tax advisor’s advice. Additionally, the regulations are aimed at preventing unprincipled tax advisors and promoters from marketing abusive transactions to large numbers of customers (mostly unsophisticated taxpayers) based on an opinion that fails to consider adequately the facts of the particular transaction.

We encourage you to contact an attorney of The Law Offices of Sharon L. Pope should you have any questions or concerns about the Circular 230 rules or the policy we have adopted to comply with these rules.

This is only a summary and is not intended to constitute tax advice. New Treasury Regulations require us to inform you that any tax advice used in this communication was not intended or written by the practitioner to be used (1) to avoid any penalty that may be imposed under federal tax law, or (2) for promotion, marketing or recommending to another person the transaction(s) or matter(s) addressed herein. If you intend to seek tax advice then you should seek advice based on your particular circumstances from an independent tax advisor.