Law Offices of Richard J. Hess

DISCLAIMER:
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.

The information in this website is solely for informational purposes. The information that you obtain in this website is not, nor is it intended to be, legal, tax or other advice. You should consult an attorney and other professional advisors for individual advice. The information contained in this website shall not create, and the receipt of the information does not constitute, an attorney-client relationship.

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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Richard J. Hess