These materials have been prepared by Brier & Geurden LLP for general informational purposes only and are not intended as legal advice relating to any specific situation.
Accordingly, no person should take, or refrain from taking, any action based upon the enclosed materials without seeking legal counsel on the particular facts and circumstances at issue from an attorney licensed in the applicable state. Neither the receipt nor the review of these materials is intended to solicit or create an attorney-client relationship between the recipient/reader and any attorney affiliated with Brier & Geurden LLP. Please do not send confidential or sensitive material to us via this website as such communication may be neither secure nor privileged.
The attorneys affiliated with Brier & Geurden are licensed to practice law in the Commonwealth of Massachusetts. We do not seek to represent clients in any matter which would constitute the practice of law in any other state.
I.R.S. Circular 230, which regulates the practice of designated professionals before the Internal Revenue Service, requires us to inform you that none of the tax information contained in these materials is intended as a “covered opinion”, (as such term is defined therein) and that it may not be relied upon by any person to avoid any U.S. tax penalties that may be imposed on such person. No one, without the express prior written permission of Brier & Geurden LLP, may use any part of these materials in promoting, marketing or recommending an arrangement relating to any federal tax issue to one or more taxpayers. To the extent that any tax information contained herein nonetheless may be held by Treasury or the IRS to have been written to support the promotion or marketing of the transactions or matters addressed by such advice, we advise the recipient/reader that, before using any tax advice contained in these materials, a taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.