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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.
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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.
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