COPYRIGHT NOTICE
This World Wide Web site was created by Whelchel, Dunlap, Jarrard & Walker, LLP and Red Clay Interactive, Inc. It is copyrighted 2007 by Whelchel, Dunlap, Jarrard & Walker, LLP. All rights are reserved. Permission is granted to view, store, print, reproduce and distribute material contained in this site provided that (a) none of the material is modified, and (b) this page is included with any materials distributed from this site.
LEGAL DISCLAIMER
(as required by the various bars of which our attorneys are members)
The materials on this World Wide Web site are provided for informational purposes only.
These materials do not constitute legal advice, and are not guaranteed to be correct, complete, comprehensive or current. You should not act or rely on any information contained on this site without first seeking the advice of an attorney.
The materials contained on this site do not necessarily reflect the opinions of Whelchel, Dunlap, Jarrard & Walker, LLP or any of its attorneys or clients, or other entities referenced within the site.
The World Wide Web site does not, nor is it intended to, create an attorney-client relationship between you and Whelchel, Dunlap, Jarrard & Walker, LLP or any of the firm’s attorneys.
Please feel free to contact the firm by e-mail. Be aware, however, that communications through this Web site or in any other manner regarding a matter for which we do not already represent you may not be privileged or confidential. Communications regarding matters for which we do represent you should be made with caution, as Internet e-mail is not secure. You should avoid sending sensitive or confidential Internet e-mail messages unless they are sufficiently encrypted.
In some jurisdictions, this World Wide Web site may be considered to be advertising. The hiring of a lawyer is an important decision that should not be based solely upon written information contained on this site or other written information about the qualifications and experience of the firm and its attorneys.
Whelchel, Dunlap, Jarrard & Walker, LLP attorneys are licensed to practice in the State of Georgia. While legal and ethical compliance requirements vary from state to state, Whelchel, Dunlap, Jarrard & Walker, LLP has attempted to comply with all known regulations regarding law firm Web sites. We do not intend to represent clients based upon their review of any portion(s) of this site that does not comply with legal or ethical requirements of any jurisdiction to which the site is subject.
Links contained on this World Wide Web site are provided as citations and supplemental materials to guide you to other Internet sites of interest. Whelchel, Dunlap, Jarrard & Walker, LLP does not sponsor nor endorse any site linked to this site, nor is the firm affiliated or associated with any organization associated with such links. Whelchel, Dunlap, Jarrard & Walker, LLP is not legally authorized to use any trade name, registered trademark, logo, seal or copyright contained in the links.
The principal office of Whelchel, Dunlap, Jarrard & Walker, LLP is located at 405 Washington Street, Gainesville, Georgia 30501. The attorneys responsible for this World Wide Web site are Thomas Cole and Christopher Walker. The Webmaster is Red Clay Interactive, Inc. Comments about this website should be directed to the responsible attorneys at the principal office referenced above.
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Circular 230 Disclosure Information
Whelchel & Dunlap, LLP, is now including on many written communications involving tax advice the disclo-sure:
"IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any matters addressed herein. Please be assured that this new policy does not reflect any decrease in the quality of services or the amount of thought we put into our correspondence with you."
This is to ensure that we comply with new requirements imposed by the IRS in a publication called "Circular 230," which became effective June 21, 2005.
In response to the inquiries of our clients, we provide many types of tax advice, from a quick once-over to a general "reaction" to a thorough review. Our advice is always carefully considered and well-researched, but is generally not provided as a formal opinion letter, unless you ask for such a letter.
Circular 230 makes clear that the IRS will not allow taxpayers to rely on less-formal advice for the purpose of avoiding tax penalties. Penalties are typically only imposed where the IRS challenges the position taken by a taxpayer and wins. In many cases, the penalties may be eliminated because the taxpayer relied on "substantial authority." Our communications with you may or may not discuss "substantial authority." In some cases, reli-ance on an opinion of counsel will also result in the elimination of penalties. Unless our written advice satisfies the IRS's new, very strict requirements for a formal opinion, it will not be considered such an independent ground for dismissing penalties.
In most cases, you will probably need less-formal advice which does not satisfy the Circular 230 requirements for a formal opinion. In those communications, you will see the above disclosure, which is required by the IRS but does not in any way decrease the care, thought, and preparation we put into our advice. If you believe you may need a formal opinion to avoid penalties, please discuss that with us.
Please do not hesitate to call any of our tax attorneys if you have questions about this or any other information we have provided to you.
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Business/Corporate
