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This website contains Attorney Advertising. Attorneys of the firm are only licensed to practice in New York. Nothing contained in this website is intended as advice and does not create an attorney-client relationship between you and the firm. Individual consultation with an attorney is required to determine the specific facts and circumstances of any particular situation. A written retainer agreement between you and the firm is required before any attorney-client relationship may be created.

Circular 230 Disclosure Notice: To ensure compliance with Treasury Department rules governing tax practice, we inform you that any advice contained herein (including in any attachment) (1) was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty that may be imposed on the taxpayer, and (2) may not be used in connection with promoting, marketing or recommending to another person any transaction or matter addressed herein.

New York State Fee Dispute Resolution Program: Click here for the PDF of Part 137 of Title 22 of the Official Compilation of Codes, Rules and Regulations of the State of New York.

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