Terms of Use | englawoffice

This website was created by California-licensed attorney Michael J. Eng and the Law Office of Michael J. Eng. All rights are reserved. You have permission to print, reproduce, or distribute any of its pages for your personal use only, so long as (1) you do not modify any page and (2) you include this page with any distribution.

Website Use Does Not Create an Attorney-Client Relationship

Your use of this website and its information does not create any attorney-client relationship. Sending an email to our office does not create an attorney-client relationship. No such relationship will be formed unless there is an express agreement between the Firm and the client.

Hiring a lawyer is an important decision and you should only make that decision after considering all relevant information, including information that may not be on this website.

The Law Office of Michael J. Eng has made an effort to comply with all legal and ethical Requirements of the State of California in developing this website.

Disclaimer

The materials appearing on this website are provided for informational use only, and are in no way intended to constitute legal advice or the opinions of this law firm or any of its attorneys. Because the law is constantly changing, the information appearing on this website is not guaranteed to be correct, complete, or up-to-date.

Each legal problem depends on its own facts, and the law is different in each state and country. Because of this, you should not rely on any information in this website without first obtaining advice from a licensed, competent attorney about your particular problem.

The material on this website may not be appropriate in places other than California, and the Law Office of Michael J. Eng cannot give you permission to access these materials from any state or country where doing so is illegal or otherwise prohibited. If you access this website from places outside of California, you do so at your own risk and are responsible for complying with the laws and regulations of your state and country.

This website is maintained by the Law Office of Michael J. Eng, whose office is located in San Jose, California. By accessing this website you agree that California law will apply to all matters relating to its use. If there is any dispute over this web site, you agree that jurisdiction and venue over that dispute and all parties to that dispute rests in California; the Superior Court of the County of Santa Clara and the United States District Court for the Northern District of California.

The Law Office of Michael J. Eng assumes no liability for the use or interpretation of information in this website. This website is offered as is without warranty of any kind, either express or implied, including, but not limited to, the implied warranties of merchantability, fitness for a particular purpose, or non-infringement of third party rights.

The decision to hire a lawyer should not be based on the written information appearing on this website about the qualifications and experience of this firm and its members.

Compliance with IRS Circular 230 Notice & Tax regulations

IRS Circular 230 Required Notice–IRS regulations require that we inform you that to the extent fax or email communications contain any statement regarding federal taxes, that statement was not written or intended to be used, and it cannot be used, by any person (i) for the purpose of avoiding federal tax penalties that may be imposed on that person, or (ii) to promote, market or recommend to another party any transaction or matter addressed herein.

The United States Treasury Department and the Internal Revenue Service have been engaged in an effort to curb abusive tax shelters. As part of this effort, the IRS issued regulations known as IRS Circular 230 that have broad effects on tax-related communications sent by the firm to clients, including those communications relating to federal income tax planning techniques.

The new rules require us to add certain standard language to many of our letters, memos, e-mails, and other correspondence concerning federal tax matters, unless the advice is in the form of a formal opinion that complies with the requirements of IRS Circular 230.

The standard language follows:

IRS Circular 230 Required Notice–IRS regulations require that we inform you that to the extent this communication contains any statement regarding federal taxes, that statement was not written or intended to be used, and it cannot be used, by any person (i) for the purpose of avoiding federal tax penalties that may be imposed on that person, or (ii) to promote, market or recommend to another party any transaction or matter addressed herein.

In order to comply with the requirements of IRS Circular 230, the firm has adopted a policy of generally including language similar to that described in the previous paragraph in all written communications (including e-mails) sent by attorneys unless the writer specifically determines not to include it. As a result, you may see the disclosure language in e-mails from us that do not discuss any tax issues. The inclusion of the disclosure does not indicate that tax-related penalties would, or could, be asserted.

A practitioner who fails to satisfy the requirement of the new rules risks censure, disbarment and substantial penalties.

In those cases where a client does not want written advice to state that it cannot be used for the purpose of avoiding tax-related penalties, attorneys will often need to provide lengthy opinions which carefully evaluate all potential federal tax issues. These opinions will likely require a time-consuming investigation into the facts underlying the federal tax issues and a substantial amount of research of relevant law to determine whether we can issue such an opinion. Unfortunately, we believe that complying with Circular 230 in providing such tax advice may substantially increase costs to clients.

Should you have any questions about IRS Circular 230 or the disclosure, please call us.