Firm Policies and Notices

The following policies and notices are meant to provide information to current clients of Williams, Turner & Holmes, P.C. (WTH). If you are not currently a client of WTH, please read our disclaimer.

Security Notice
Please remember that since e-mail messages sent between WTH (and its employees) and its clientss are transmitted over the Internet, WTH cannot assure that such messages are secure. Also, e-mail messages may be delayed or undelivered. You should therefore be careful in transmitting information to WTH that you consider confidential or urgent. If you are uncomfortable with these risks, you may decide not to use e-mail to communicate with WTH. Please advise us if you do not wish to communicate by e-mail. Further, e-mail transmission is not guaranteed to be error-free. If you need verification of the information (including attached documents) sent from our office, please request that a hard copy version of the e-mail correspondence be sent to you by regular mail.

Circular 230 Notice
Our correspondence with our clients (including e-mail messages) will be affected by recent IRS regulations governing tax practitioners. These regulations require us to add certain standard language to many of our letters, memos, emails, and other correspondence concerning federal tax matters, including written advice related to business and personal tax planning, business transactions, estate planning, and estate probate and estate tax matters, unless we are willing to undertake extensive analysis of the facts underlying a transaction and the legal authorities that address the tax treatment of that transaction. Such an undertaking would be cost prohibitive in most situations.

While the specific wording may vary depending on the circumstances, absent the thorough analysis described above, clients can expect written advice from our firm to contain language similar to the following:

IRS regulations require us to advise you that, unless otherwise specifically noted, any tax advice included in this communication (including any attachments, enclosures, or other accompanying documents and materials) was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (i) avoiding any tax penalties, or (ii) promoting, marketing, or recommending any transaction or matters addressed herein to another party. Any tax advice included in this communication may NOT be forwarded or otherwise transmitted to a third party without our express written consent.

Be assured that this policy does not reflect a decrease in the quality of our services or the amount of thought we put into our correspondence with clients. We are adopting this policy as part of our effect to avoid fee increases. In situations where we believe that the circumstances warrant that we conduct the thorough analysis described above, we will discuss the matter with our clients. Please contact our office if you have any questions or concerns about these rules and their impact on the manner in which we communicate tax advice to our clients.

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