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Copyright & Disclaimer

This site was created by Tarlow, Breed, Hart & Rodgers, P.C. and, except as otherwise indicated, is © 1991 by Tarlow, Breed, Hart & Rodgers, P.C. All rights are reserved. Materials copyrighted by other persons are used with their permission.

General Disclaimer

This site may be considered attorney advertising in some jurisdictions. Prior results do not guarantee a similar outcome.

These materials have been prepared by Tarlow, Breed, Hart & Rodgers, P.C. (TBH&R) for informational purposes only and are not legal advice, do not necessarily reflect the opinions of TBH&R or any of its attorneys or clients, and are not guaranteed to be correct, complete, or up-to-date.

This site is not intended to create an attorney-client relationship.  Neither access to nor receipt of information included in this site creates a lawyer-client relationship.  Further, no email communications sent through this site will create any attorney-client relationship.

No one should act upon this information without seeking professional counsel. Although we would be pleased to communicate with you by e-mail or otherwise, do not send us information until you speak with one of our attorneys and get authorization to send that information to us. Please be aware that if you communicate with us by e-mail or otherwise in connection with a matter for which we do not already represent you, your communication may not be treated as privileged and confidential. If you communicate with us by e-mail in connection with a matter for which we already represent you, please remember that Internet e-mail is not secure and you may wish to take steps to encrypt sensitive or confidential materials before sending them on the Internet.

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 TBH&R sponsors, is affiliated or associated with, or is legally authorized to use any trade name, registered trademark, logo, legal or official seal, or copyrighted symbol that may be reflected in the links.


IRS Circular 230 Disclosure

We are required to advise you that any tax advice contained on this website is not intended or written to be used, and cannot be used by any taxpayer (i) for the purpose of avoiding any penalties that may be imposed under the Internal Revenue Code, or (ii) in promoting, marketing or recommending any entity, investment plan or arrangement, or any other transaction or matter discussed herein to any taxpayer other than the intended recipient hereof.


E-Mail Disclaimer

Electronic mail may not be confidential. You should never send confidential or sensitive information by electronic mail except when you have a pre-existing relationship with the person to whom you are sending the communication, and that person has a contractual or other legal obligation to keep the communication confidential, and you have taken steps to encrypt the e-mail so that a third person who may intercept it cannot read it. You should recognize that electronic mail may be stored and forwarded through several computer systems, and it is possible that someone may (illegally) read your e-mail and disclose it to someone.

Do not provide any confidential information to someone by electronic mail or voice mail if you are not certain that they will maintain the information as confidential. If you are seeking legal advice and you send e-mail to or leave a message for an attorney whom you have not already retained, you may later discover that this attorney represents someone else in the same case, and the attorney may have a duty to disclose your information to that client. Although communications between an attorney and client are confidential, your communication is not confidential if you are not the attorney's client or if your communication is made in a setting where others are likely to receive it.

Deadlines are extremely important in most legal matters. You may lose important legal rights if you do not hire an attorney immediately to advise you with your legal needs. Many people, including many attorneys, do not check their e-mail daily, and some attorneys do not respond to unsolicited e-mail from non-clients.