The material on our website has been prepared for informational purposes only. It does not constitute legal advice and transmission of information from this site is not intended to create, nor does its receipt constitute, an attorney-client relationship between Nauman, Smith, Shissler, and Hall, LLP and the visitor to this site. Nauman, Smith, Shissler, and Hall, LLP will not accept a legal representation based upon viewing this website in a jurisdiction where this website fails to comply with all laws and regulations of that jurisdiction.

The information contained on this website is not intended as tax advice. As required by IRS Circular 230, we inform you that any information contained on this website is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code or for the purpose of promoting, marketing, or recommending to another party, any tax-related matter addressed herein.

Visitors should not act upon material contained in this website without consulting legal counsel. If you wish to discuss potential legal representation with us, please contact one of our attorneys listed in our Attorney section. Although we are pleased to communicate with you by e-mail, please be aware that your e-mail messages are not fully private or confidential. Therefore, please do not send confidential or sensitive information to us by e-mail.

The invitation to contact the firm is not a solicitation to provide professional services and should not be construed as a statement as to the availability of any of our attorneys to perform legal services in any jurisdiction in which such attorney is not permitted to practice.

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