Disclaimer
The information and materials contained on the Fried & Rosefelt, P.A. website and related links are provided for informational purposes only and do not constitute legal advice or necessarily reflect the opinions of Fried & Rosefelt, P.A., or its attorneys and staff (collectively the “Firm”). The material and information are meant to be of a general nature and not necessarily applicable to any specific situation or individual, and are not guaranteed to be correct, complete, or up-to-date. Please be advised that this website and any interactive or other contact made in connection with the site is not intended and does not create an attorney-client relationship between you and the Firm of Fried & Rosefelt, P.A., or any of its attorneys or professionals. Do not act or rely on any information in this site without seeking the advice of an attorney. No attorney-client relationship shall be created with this Firm unless and until you enter into an express written agreement signed by you and an authorized officer of the Firm. Mere receipt by our Firm of an e-mail, or a response by this Firm to an email sent by you, whether sent independently by you or whether sent through the interactive contact capabilities of the site, does not create an attorney-client relationship.
The information presented is only of a general nature, intended as background material, is current only as of the express date, if any, indicated in connection with such material, and omits many details, facts and special rules necessary to form a legal conclusion or provide legal advice. Accordingly, the information contained on our Website, and any unrelated links, cannot and should not be regarded as legal or tax advice.
The information presented is not intended to constitute a complete analysis of all tax considerations in connection with a matter addressed in the website. IRS regulations generally provide that, for the purpose of avoiding US Federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. The information presented in and by this website does not meet those requirements and such information is not intended or written, and a taxpayer cannot use, such information for the purpose of avoiding or reducing US Federal or other tax penalties, or for the purpose of promoting, marketing or recommending to another party any tax-related matter, transaction or planning device.
In some jurisdictions this site may be considered advertising. This LAWYER ADVERTISEMENT for services is offered by FRIED & ROSEFELT, P.A., 4416 East-West Highway, Suite 210, Bethesda, Maryland 20814 (Main Tel. 301-656-4424; Main Fax. 301-951-7029). Attorneys in our firm are licensed in Maryland, the District of Columbia and/or the Commonwealth of Virginia, and are authorized to practice before the Internal Revenue Service Nationwide. The services advertised may be performed by lawyers other than Michael S. Fried or Daniel S. Rosefelt. No representation is made that the quality of the services to be performed is greater than the quality of services performed by others. Testimonials or endorsements do not constitute a guarantee, warranty, or prediction regarding the outcome of a particular matter. Past successes cannot be an assurance of future successes because each case may be decided on its own merits. Any results portrayed in this website were dependent on the facts of that case, and that the results may differ if based on different facts. The attorneys of this Firm are not certified as an expert or specialist in any state. Anyone considering a lawyer should independently investigate the lawyer’s credentials and ability, and not rely upon advertisements or self-proclaimed expertise.
Portions of this site may contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest, and are not intended to state or imply that Fried & Rosefelt, P.A., sponsors, endorses, is affiliated or associated with, or is legally authorized to use any trade name, registered trademark, logo or official seal, or copyrighted symbol that may be reflected therein.
To the extent the State Bar Rules of a jurisdiction require us to designate a principal office and/or a single attorney responsible for this Website, the Law Firm of Fried & Rosefelt, P.A., designates its office at 4416 East-West Highway, Suite 210, Bethesda, Maryland 20814 (Main Tel. 301-656-4424; Main Fax. 301-951-7029) as its principal office and designates Michael S. Fried and Daniel S. Rosefelt as the attorneys responsible for this Website.