By using this web site, you agree to the following Terms and Conditions of Usage:

LEGAL DISCLAIMER

This site is not a source of legal advice and it is not an advertisement, but is meant to be used for informational purposes only. The material and information provided on this web site, while intended to be current, should not be relied upon and the reader should seek the advice of legal counsel in every respect.

IRS CIRCULAR 230 -- DISCLOSURE NOTICE

The Law Offices of Bates & Levy offers no legal advice regarding tax. Any tax information contained in this website is not to be used by the website visitor for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein. IRS Circular 230 regulates written communications about federal tax matters between tax advisors and their clients. To the extent the preceding website material and/or any attachment is construed somehow as a written tax advice communication, it is not a full “covered opinion”. Accordingly, this advice is not intended and cannot be used for the purpose of avoiding penalties that may be imposed by the IRS regarding the transaction or matters discussed herein. In addition, the materials communicated herein are intended solely for the addressee and are not intended for distribution to any other person or entity, or to support the promotion or marketing of the transaction or matters addressed herein. Any subsequent reader should seek advice from an independent tax advisor with respect to the transaction or matters addressed herein based on the reader’s particular circumstances.

ATTORNEY-CLIENT RELATIONSHIP

The information contained in the this site should not be construed as legal advice or legal opinion on any specific facts or circumstances and is provided for informational purposes only. No users of the this site, clients or otherwise, should act or refrain from acting on the basis of content included in the site without first seeking appropriate professional advice. Although we strive to keep this site current and accurate, the content on the site may not apply to you, may not be complete and may not reflect current legal developments. The Law Offices of Bates & Levy expressly disclaims any and all liability with respect to actions taken or not taken based on the content of the this site.

Please be aware that our operation of this site, and/or communication with us via Internet email through this site, does not constitute or create an attorney-client relationship between the Law Offices of Bates & Levy and any recipients. No attorney-client relationship with the Law Offices of Bates & Levy or any of its attorneys will be established unless and until (i) you have sought to retain us; (ii) we have had an opportunity to check and clear any conflicts; (iii) you have received and accepted an engagement letter from us concerning the retention and the scope of our services; and (iv) a duly executed retainer is received by our office. Please do not send us any information about any matter that may involve you until you have received an engagement letter.

COPYRIGHT

The works presented on this web site, including but not limited to text, images, audio, video, graphics, and photographs are copyrighted. No portion of this web site may be used in any purpose or manner without the prior, express written consent of the Law Offices of Bates & Levy. However, the Law Offices of Bates & Levy, without waiving any of the foregoing rights, authorizes you to view this web site for the personal, noncommercial and informational use by you or your organization.

CHOICE OF LAW

The owner of this web site is a law firm licensed to practice law only in California. These Terms and Conditions of Usage shall be governed by and construed in accordance with the laws of the State of California, without regard to any conflict of laws that may exist. If any provision is found void or unenforceable, the balance of the Terms and Conditions of Usage shall remain valid and enforceable.

LINKS DISCLAIMER

Although this web site may be linked to other web sites, unless specifically stated, the Law Offices of Bates & Levy is not, directly or indirectly, implying any approval, association, sponsorship, endorsement, or affiliation with the linked web site. By entering and using this web site, you acknowledge and agree that the Law Offices of Bates & Levy has not reviewed all of the web sites linked to this web site and is not responsible for the content of any off-site pages or any other web site linked to this web site. All links to other sites found on this web site are publicly available on the internet and are provided solely for the convenience of the reader. Your linking to off-site pages is at your own risk.

ACCURACY OF SITE INFORMATION

The Law Offices of Bates & Levy makes no warranties, representations, or claims concerning the material contained on the this site. While the Law Offices of Bates & Levy makes all reasonable efforts to insure that the materials contained on this site are correct, accuracy cannot be guaranteed and the Law Offices of Bates & Levy makes no warranties or representations as to its accuracy.

PRIVACY STATEMENT

Unless provided by a visitor voluntarily in a request form, the Law Offices of Bates & Levy does not collect any personal identifying information of site visitors. The Law Offices of Bates & Levy will not sell or provide this information to any third parties.

EMAIL DISCLAIMER

Emailing any information to the Law Offices of Bates & Levy does not create an attorney-client relationship, and may result in the disclosure of the email to sources other than the Law Offices of Bates & Levy. Any information, data, questions, comments, or suggestions emailed to the Law Offices of Bates & Levy will be considered non-privileged and non-confidential. Do not email any information considered confidential or proprietary without prior communication and authorization from the Law Office of Bates & Levy.

AMENDMENTS WITHOUT NOTICE

This web site may be changed or updated without notice. The Law Offices of Bates & Levy expressly disclaims all liabilities regarding actions taken or not taken based upon any content within this web site. The Law Offices of Bates & Levy is not responsible for any errors or omissions in the content of this web site or for damages arising from the use of this web site under any circumstances.

EFFECTIVE DATE

This version of the Terms and Conditions of Usage is effective as of September 13, 2007. The Law Offices of Bates & Levy reserves the right to alter the Terms and Conditions of Usage at any time by posting new Terms and Conditions of Usage on this site.