This website and its contents are copyrighted by Gomberg Sharfman P.C., unless otherwise noted or used by permission. Photographs and other materials are used by permission of their respective authors or publishers. No content, including photographs on the website may be used, reproduced, transmitted or otherwise published without the prior written permission of Gomberg Sharfman P.C.

This website and the information contained herein is for informational purposes only and is not legal advice. Please do not assume or rely on the accuracy or timeliness of any information contained herein. Information contained herein may have been superseded by subsequent events or new law.

No attorney client relationship is established by the use of the web site. The relevance, importance and effect of the matters discussed on this web site depend on a variety of factors and circumstances. One should seek proper legal counsel with respect to any of the matters contained on this web site.

CIRCULAR 230 DISCLOSURE: Pursuant to Regulations governing practice before the Internal Revenue Service, any tax advice contained herein is not intended or written to be used and cannot be used by a taxpayer for the purpose of avoiding tax penalties that may be imposed on the taxpayer.

If you have any questions or comments about this web site, please send e-mail to gsgo@gsgolaw.com. Information sent in e-mails to the webmaster or any of the attorneys through this website does not establish an attorney client relationship and is not confidential.