Attorney Advertising Disclaimer

This letter may be considered attorney advertising under applicable law and attorney ethics rule. The determination of the need for legal services and the choice of a lawyer are extremely important decisions and should not be based solely upon advertisements, law firm websites, or self-proclaimed expertise.  All potential clients are urged to make their own independent investigation and evaluation of any lawyer being considered. No one should rely upon or construe the information in this letter as legal advice or as a substitute for obtaining legal advice from an attorney that you have formally engaged. Further, the contents of this letter are for informational purposes only, are general in nature, and may not apply to particular factual or legal circumstances. The information in this letter is not intended to create, and its receipt does not constitute, an attorney-client relationship. The Law Office of Brian M. Higbie accepts clients only in accordance with certain formal procedures, and renders legal advice only after completion of those procedures.  The Law Office of Brian M. Higbie is unwilling to assume representation of clients from those states where the marketing material does not comply with state bar requirements and where the client is generated as a result of that communication.IRS CIRCULAR 230 DISCLOSURE:  To ensure compliance with Treasury Department regulations, we inform you that any U.S. federal tax advice contained in this correspondence (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of(i) avoiding penalties that may be imposed under the U.S. Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.