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Although readers’ comments are welcome and encouraged, you should be aware that the materials, articles and posts on this blog are intended solely for informational and educational purposes, and they do not in any way constitute legal advice.

You should also be aware that this blog does not create an attorney-client relationship between DPS Legal Counsel or Daniel P. Smith, Attorney at Law, and you as the reader or commenter.

Law and legal matters are complex. Tax law is particularly complex. By their nature, posts are short and often represent merely summaries or highlights of more complicated and involved materials or matters. In addition, there is no guaranty that the materials on this blog are accurate or up-to-date.

You should never take an action or rely on information contained on this blog without consulting with your own personal lawyer.

No representation is made that the quality of the legal services to be performed is greater than the quality of the legal services performed by other lawyers.