The materials contained on this web site have been prepared as a public resource by the Law Offices of David A. Weinstein, P.C. for informational purposes only and is not legal advice or a solicitation to provide legal services. The information contained on this web site is not legal advice and is neither intended to create, nor does receipt constitute, an attorney-client relationship. This web site contains general information on legal issues and is not a substitute for legal advice from a qualified attorney licensed in the appropriate jurisdiction. Please do not send confidential information or materials to the Law Offices of David A. Weinstein, P.C. without first contacting us and entering into an attorney-client relationship with our Law Firm. David A. Weinstein is admitted to practice law in the states of New York and New Jersey and no other state. Any advice contained in this website was not written and is not intended to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties with respect to taxes that may be imposed upon the taxpayer. (See IRS Circular 230).