IRS
The Internal Revenue Service (“IRS”) Regulations (including those known as the “Circular 230″ Rules) provide that written communications, such as electronic mail messages, which tax professionals and attorneys deliver to clients, may violate certain federal regulations if the statements contain tax advice without also providing a complete discussion and analysis of all associated facts, as well as a discussion and analysis of the significant tax issues raised by the matter(s) at issue. To comply with such IRS Regulations, any written communications by LaPlante Sowa Goldman (“LSG”) concerning federal tax matters, including, without limitation, electronic mail messages, customarily include disclaimer language indicating that such communications are not intended or prepared to be used, and may not be used, for the purpose of avoiding penalties under the Internal Revenue Code. LSG customarily includes such disclaimer language on its attorneys and professionals’ electronic mail messages in order to ensure that such disclaimer language is at all times used, and not unintentionally absent, from LSG’s communications.
Website
LSG produced this site to provide basic information about LSG. To the extent LSG identifies prior successful results achieved for its clients, such information does not constitute a representation and/or warranty that LSG will produce similar results for any other clients or prospective clients. This site is not intended to create, nor does it establish, a client-attorney relationship or any obligation of LSG to become counsel for any visitor to this site. To the extent this site constitutes “advertising” under any ethical rules, LSG notes that the jurisdictions in which LSG’s attorneys are licensed to practice (e.g. Rhode Island) license lawyers in the general practice of law, but do not license or certify any attorney as an expert or specialist in any practice area.
Spam
LSG expressly prohibits the use of the electronic mail addresses contained on this site for unsolicited spam or “broadcast” communications.
Limited Liability
As LSG is a Rhode Island corporation, LSG does not have any “partners” as that term is sometimes used to denote a traditional general or other partnership. No individual identified as an LSG “partner,” “of counsel,” or “associate” is personally liable for the obligations, if any, of LSG or its corporate shareholders. Any reference on LSG’s site or any other materials to LSG attorneys holding the title of “partner,” “of counsel,” and/or “associate” is based solely upon customary usage with LSG and in the legal community, and in no way reflects the precise nature of the legal structure and/or organization of LSG (a corporation), or the attorneys’ relationship to LSG.