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The information presented on this site does not constitute legal advice, which can only be rendered after a full consideration of the facts in your case; nor does it establish an attorney client relationship, which can only be done after you and an attorney meet and agree on the terms of that relationship.

Electronic mail to Moschella & Winston, LLP through this site cannot be guaranteed to be confidential and does not create an attorney-client relationship.  Please do not send any confidential information to us until such time as an attorney-client relationship has been established.  Time-sensitive information should not be submitted through our online contact form.

The information presented in our resource guides and articles is for informational purposes only and should not be construed as legal advice on any subject matter. Receipt of this information does not constitute an attorney-client relationship, and recipients should not act upon it without consulting legal counsel as individual situations and facts vary.  The information may also be dated, and you should check the publication date.

The information on this web site is not intended or written to be used, and may not be used, for the purpose of avoiding any tax penalties which may be imposed by the Internal Revenue Service or other taxing authority.  Please contact us if you require an opinion that satisfies all applicable IRS requirements or if you have any other questions regarding income tax advice.