Philip M Hawes
Attorney & Counselor
Limited purposes of this website . . . .
Informational Purposes of Content - I have prepared the content of this web site for informational purposes only. It is not intended to provide legal advice. I designed this web site to provide the interested reader with beneficial general information about California and Federal law in the areas of law that I practice. I have prepared and published this web site for that limited purpose. All links to external web pages are solely to augment this work product, and not to state or imply the existence of a relationship between me and whoever is on the other end.
No Attorney Client Relationship - The use of this web site, and the sending or receipt of information does not create an attorney-client relationship between us. Therefore, communications you may have with me through this web site may not be considered privileged or confidential. This is not meant to discourage you from contacting me to discuss the information in this site in greater detail and how it may apply to your specific situation.
Seek Legal Counsel - Internet subscribers and online readers should not act upon any information contained on this web site or any other web site without first seeking the assistance of legal counsel who will apply the applicable law to your special circumstances.
No Guarantees - Any statement, testimonial, or endorsement contained herein does not constitute a guarantee, warranty, or prediction regarding the ultimate result or outcome of your legal matter. If any result of any legal matter is portrayed in this web site, please note that the result portrayed was dependent on the facts of that case, and that the results will differ if based on different and/or additional facts. This is common sense. No lawyer can provide such guarantees.
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IRS Circular 230 - IRS Rules were issued in 2005 to protect the public from abusive tax shelters, among other things. The idea is to warn the public that the information appearing on the web site does not constitute a tax opinion. This is a good thing because you should not assume that the site contains all of the information you need to believe the financial issue or transaction in question is permissible under tax laws. The rule was later reversed. However, you should know these things anyway;
Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter; and (3) any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.
Advertisement/Marketing - This web site is a California Electronic Media Advertisement. It is not intended to be an advertisement or solicitation outside the state of California. I am not admitted to the bar of any state other than California. My practice is limited to California and federal matters. I will not undertake the representation of any person who resides in a state where this web site fails to comply with state or local rules for marketing or advertising material.
Thank you for keeping all of these things in mind. If you have suggestions to improve or add to the content of this site, and you want to let me know that, please use the contact page or my email address, which appears on each page.