These materials have been prepared by Sowell Gray Robinson Stepp & Laffitte, LLC for informational purposes only.

Receipt of the information on this Website is not intended to and does not create a lawyer-client relationship between you and the firm. Do not send us confidential information or information regarding a legal matter until you speak with one of our lawyers and receive authorization to send that information to us.  Any information you send us before we agree to be your lawyers cannot be protected from disclosure.  Thus, we caution you not to send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter.

This Website offers information on legal issues but not for the purpose of providing advice. Contact your attorney for legal advice tailored to your individual circumstances.  Internet subscribers and other readers of the information should not act upon this information without seeking professional legal counsel.

IRS CIRCULAR 230 NOTICE:  Any federal tax advice contained on any page of this Website is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending any transaction or matter addressed on any page of this Website.