This web site has been prepared by Roberson Haworth and Reese, PLLC for informational purposes only. The information contained on this web site is not legal advice. This web site is not intended to and does not create a lawyer-client relationship.

In addition, your viewing or receipt of the information on this website does not constitute or create a lawyer-client relationship.

You should not act upon the information contained in this web site without first seeking professional legal counsel.

Do not send us confidential information or information regarding a legal matter until you speak with one of our lawyers and receive authorization to send that information to us.

IRS CIRCULAR 230 NOTICE: Any federal tax advice contained on any page of this web site is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending any transaction or matter addressed on any page of this web site.