Legal Disclaimer

The information contained in this Blog should not be construed as providing you legal, tax, technical or business advice. The information provided is only of a general nature and cannot replace advice of a licensed professional who has specifically reviewed your matter.  By reading any information in this Blog or contacting the author, you have not created an attorney-client relationship. 

Do not email Mr. Sewell any information and/or documents you considered privileged.  Any information and/or documents you send the author will receive absolutely no confidentiality whatsoever.   

While Mr. Sewell uses reasonable efforts to furnish accurate and up-to-date information, he makes no warranty whatsoever that any Blog articles are accurate.   Mr. Sewell makes no assurance that any statement in an article, or the comments thereto, touching on legal, tax, technical or business matters is true, correct, current, or error free. Mr. Sewell assumes no liability or responsibility for any errors or omissions in the content of this Blog. The users bear the risk of, and will be responsible for, any financial consequences that may ensue from using the information provided without first obtaining further verification or further advice. Please note that the law varies from place to place and it evolves over time.  Therefore, the individual articles may not be accurate statements as the law may have changed, been modified or overturned.   Moreover, accurate statements about the law may only be accurate as to one jurisdiction, but wrong in other jurisdictions. 

Finally, Mr. Sewell informs you that any U.S. tax information contained in the Blog is 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 tax-related matters addressed in the article.