The materials on this Site are provided for informational purposes only. They do not constitute legal advice, do not necessarily reflect the opinions of Simon Semenoff or any of its attorneys or clients, and are not guaranteed to be correct, complete, or up-to-date.
This Site and your use of this Site is not intended to and does not create an attorney-client relationship between you and Simon Semenoff, and you should not act or rely on any information in this Site without seeking the advice of an attorney. Please note that no attorney-client relationship is created with the firm unless there is an express agreement between the firm and the client. The mere receipt by the firm of an email or other inquiry does not create an attorney-client relationship.
The information presented is only of a general nature, intended simply as background material, is current only as of its indicated date, omits many details and special rules and accordingly cannot be regarded as legal or tax advice.
The information presented is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. The information presented does not meet those requirements. Accordingly, the information presented was not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of promoting, marketing or recommending to another party any tax-related matters.
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Simon Semenoff has endeavored to comply with all applicable legal and ethical requirements in compiling this Site. Simon Semenoff does not through this Site seek to represent anyone in a state where this Site may fail to comply with all laws and ethical rules of that state.
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To the extent the State Bar Rules in your jurisdiction require us to designate a principal office and/or a single attorney responsible for this Site, Simon Semenoff designates its Denver, Colorado office as its principal office and designates Alan Simon as the attorney responsible for this Site.
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