Any written advice provided by us is not intended to be used for the purpose of avoiding penalties that may be imposed on you as a taxpayer and cannot be used by a taxpayer for such purpose.  In addition, if any advice provided by us is used or referred to in promoting, marketing, or recommending any tax transaction or matter, such advice should not be construed as written to support the promotion or marketing of such transaction or matter and the recipient should seek advice from an independent tax advisor regarding the taxpayer's particular circumstances.

The materials at this web site have been prepared by The Walker Law Firm for general informational and educational purposes. They are not offered as and do not constitute legal advice or legal opinions. Although we intend to keep this information current, we do not promise or guarantee that the information is correct, complete or up- to-date. Transmission of the information is not intended to create, and receipt does not constitute, an attorney-client relationship. Internet subscribers and online readers should not act upon this information without seeking professional legal counsel. This information is not provided in the course of an attorney-client relationship and is not intended to substitute for obtaining legal advice from an attorney licensed in your state.

The Walker Law Firm's attorneys are licensed in the State of California. The Walker Law Firm does not wish to represent anyone desiring representation based upon viewing this web site in a state where this web site fails to comply with all laws and ethical rules of that state. The Walker Law Firm does not seek to represent you based upon your visit or review of this Web site. This web site might be considered to be advertising under California law. You should not make legal hiring decisions based upon brochures, advertising or other promotional materials.

The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for advice regarding your individual situation. We invite you to contact us and welcome your calls, letters and electronic mail. Contacting us 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.