Copyright 2013. Law Offices of Richard J. Hess. All rights reserved.
Richard J. Hess, Attorney at Law, is licensed to practice in the state of California only. If you are from another state, please consult an attorney in that state because the information presented here may be inapplicable or incorrect for states outside California.
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To ensure compliance with requirements imposed by IRS Circular 230, we hereby inform you that U.S. Federal tax advice contained in this website is not intended to be used nor has this website been written to be used, and it cannot be used, by any taxpayer for the purpose of: (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. No tax advice is being given by this website for any specific transaction. Taxpayers should obtain advice for a specific transaction, based on that taxpayer's particular circumstances, from an independent tax advisor.
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