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You should consult with an attorney to review your particular circumstances and the specific facts of your case or matter, and therefore any reliance on information provided on this website is at your own peril. NEITHER THE SUBMISSION OF A QUESTION NOR SENDING THE FIRM WRITTEN MATERIALS RESULTS IN AN ATTORNEY CLIENT RELATIONSHIP, AND NO ATTORNEY CLIENT RELATIONSHIP EXISTS UNLESS AGREED TO IN WRITING THROUGH EXECUTION OF A FIRM RETAINER AGREEMENT.
Gary B. Garland, Esq. is admitted to practice law in the states of New York and New Jersey and no other state.
Any advice contained in this website was not written and is not intended to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties with respect to taxes that may be imposed upon the taxpayer. (See IRS Circular 230).