Disclaimer and Copyright


			Disclaimer and Copyright The materials on this web site are for information purposes only and do not constitute legal advice. This information is not intended to create, and receipt of it does not constitute, a lawyer-client relationship. Do not act upon any information contained in this web site without first seeking legal counsel. Please do not send information until you have received authorization from a representative of Janich Law Group to do so. Internal Revenue Circular 230 Disclosure. The U.S. Treasury rules require that any written federal tax advice by the firm which does not meet the standards of a formal tax opinion letter must state that the taxpayer may not rely upon the written advice for the purpose of avoiding penalties which might otherwise be imposed by the Internal Revenue Service with respect to the taxpayer's reporting position. In some jurisdictions, this web site may be considered advertising. Janich Law Group has complied with all known legal and ethical requirements in compiling this web site. The principal office of Janich Law Group is in Chicago, Illinois USA. Daniel N. Janich (312.609.4528) is responsible for maintaining this web site. Copyright 2004, Janich Law Group. All rights reserved. Permission is granted to store, print, reproduce and distribute any web site pages on the condition that no modifications are made.