Disclaimer, Legal Notices & Privacy Policy

Disclaimer, Legal Notices and Privacy Policies

IRS Circular 230 Notice: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, 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 in this communication (or in any attachment).

Disclaimer. The information on this web shall not be considered legal advice. You should not act based on the information on this web site without consulting an attorney. Neither the publication and use of this web site, nor the submission by a user of e-mail through this site, create an attorney-client relationship between Hornthal, Riley, Ellis & Maland, LLP (the “Firm”) or any of its attorneys, and any user of the web site. An attorney-client relationship can be established only by specific agreement between the client and the Firm.

Hyperlinks. Any hyperlinks from this web site to other Internet sites outside of the Firm’s web site are provided solely for the convenience and information of the user. The inclusion of a hyperlink on this web site does not indicate or imply that Hornthal, Riley, Ellis & Maland, LLP is affiliated with the owner or operator of the linked web site. Hornthal, Riley, Ellis & Maland, LLP, does not necessarily endorse the content or viewpoints appearing on or through any linked web site. The Firm does not vouch for the accuracy of the information contained on any linked web sites. We do not represent or guarantee that such linked web sites are free of viruses, worms, Trojan horses, or other malevolent code.

Jurisdictions Where Licensed. The publication of this web site is not intended to constitute the practice of law in any jurisdiction in which no attorneys in the Firm are licensed to practice law. The publication of this web site is not intended to solicit legal work that would be performed in any jurisdiction in which no attorneys in the Firm are licensed to practice law. Attorneys in the Firm are currently licensed to practice law in the State of North Carolina.

Copyright. All content of this web site, including but not limited to text, artwork, and design, is the property of Hornthal, Riley, Ellis & Maland, LLP and Robert B. Hobbs, Jr. Copying of all or any part of the web site or any of its pages for commercial purposes is prohibited, except with the express written consent of Hornthal, Riley, Ellis & Maland, LLP. Copying for academic purposes is permitted, provided that the copyright notice is not removed.

Web Site Privacy Policy. We do not collect any information as the result of your use of this web site that enables us to identify you, except information that you send to us by e-mail through this web site or in some other manner. We do not make any effort to identify you if you have not sent us your name. If your web browser sends information to our website, such as your e-mail address, we will not use that information to try to identify or contact you. We may collect non-identifying statistical information regarding the use of our website by users, such as the domain from which they accessed our site, the date and time they visited, and the website from which they linked to our web site, all of which will help us to learn how well our web site is serving users. We will not use that information to try to determine the identities of users. We will not share any such information, or any information about a user, with anyone outside of the Firm and its consultants unless (1) we are required to do so by law, or (2) we conclude that such disclosure is necessary to protect the Firm’s interests or reputation, or (3) we have received the user’s consent for such disclosure. Our web site does not use cookies. We reserve the right to change this Privacy Policy in the future. If we do so, we will publish the revised Privacy Policy on this web site.