DISCLAIMERS

Professional standards make it necessary to announce certain policies and disclaimers. I intend that this page be a place that is readily accessible by persons who interact with Mark Groves and with Groves Counsel, P.A. Be mindful that these policies and disclaimers are subject to revision from time to time.


1. TAX ADVICE. ANY COMMENT IN EMAIL, EMAIL ATTACHMENTS OR BLOG POSTS CONCERNING TAX MATTERS IS NOT INTENDED TO BE, AND MAY NOT BE, USED BY ANY TAXPAYER AS ADVICE WHICH COULD PROVIDE RELIEF FROM ANY TAX PENALTY (this notice is given pursuant to regulations governing tax practice, including those in Circular 230).

2. INTENDED EMAIL RECIPIENTS. Email sent by Mark Groves is solely for the designated recipients indicated in the to: and cc: parts of the email format. If you are not a designated recipient but you have received such email, then the email is an unintended disclosure and you are to both delete it email and inform Mark Groves of same.

3. LEGAL ENGAGEMENT. An exchange of email does not constitute engagement of legal counsel, neither does posting comments on a blog. If you do not have a signed letter of engagement from Mark P. Groves you should not infer that Attorney Groves or Groves Counsel, P.A. is representing you.

4. CONTINGENT COMMUNICATIONS. Mark Groves and Groves Counsel, P.A. disclaim any duty to be bound to contingent communications which state to the effect: "unless you indicate otherwise I will assume a certain conclusion."

5. FILTERING. Because of our spammed environment, Mark Groves and Groves Counsel, P.A. use email filtering software that removes items suspected to be spam, and so otherwise valid email may not be received because it was blocked by the filter -- one should not assume email is received simply because it has been sent.

6. SPAMMERS. We extend our apologies to recipients of spam that indicate 1031sage.com in the reply address - this spam is a deceit. We do not send out email solicitations and we do not authorize others to use our domain name in their email solicitations.