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This Web site, and all materials within it, have been prepared by Brown, Massey, Evans, McLeod & Haynsworth, LLC for informational purposes only. This information is not legal advice, and it is not intended to and does not create a lawyer-client relationship. Viewing or receiving this information does not constitute or create a lawyer-client relationship. Internet users and other readers of this information should not act upon it without seeking professional legal advice. Do not send us confidential information or information regarding a legal matter until you speak with one of our lawyers and get authorization to send that information to us. Brown, Massey, Evans, McLeod & Haynsworth, LLC does not undertake a duty of confidentiality with regard to any communication sent to it without the express permission of an attorney in the Firm.

IRS Circular 230 Notice

To ensure compliance with requirements imposed by the IRS, please note that any to the extent that any material contained in this Web site concerns Federal tax matters it 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 herein.