Disclaimer 

The information contained on this site is not intended as legal advice. You are advised to consult qualified legal counsel before acting on any information on this site. Shahram Miri is only licensed to practice law in the State of California, and will not advise anyone on the laws of any other state. If you choose to send an email to Shahram, please do not include any confidential or sensitive information. The law firm has no duty to keep confidential the information you may transmit, and your email will not form an attorney-client relationship.

"Tax Advice Notice: IRS Circular 230 requires that I advise you that, if this communication or any attachment contains any tax advice, the advice is not intended to be used, and cannot be used, for the purposes of avoiding federal tax penalties. A taxpayer may rely on professional advice to avoid federal tax penalties only if the advice is reflected in a comprehensive tax opinion that conforms to stringent requirements. Please contact me if you have any questions about Circular 230 or would like to discuss our preparation of an opinion that conforms to these IRS rules."