Disclaimer


The information contained herein is for informational purposes only and is not legal advice or a substitute for legal counsel. Patzik, Frank & Samotny Ltd. ("PFS") assumes no responsibility for the accuracy or timeliness of any information provided herein. Readers should not act upon any information contained herein without seeking professional legal counsel.

FEDERAL TAX NOTICE: In accordance with Department of the Treasury Circular 230, please be advised that any statements contained herein are not intended to be used, and may not be used by you or any other person, for the purpose of avoiding penalties that may be imposed under federal tax law.

The information contained herein is not intended to, nor does your receipt of it, create a lawyer-client relationship. While we invite you to contact us, we cannot represent you until we know that doing so will not create a conflict of interest under rules governing our professional conduct. Accordingly, do not send confidential information via email to any of the email addresses included in this website until you speak with one of our attorneys and receive our authorization to send such information to us.

Sites listed as hypertext links herein (including on the web page titled "PFS Resource Links") are included only as a convenience to you. However, these external sites are not under the control of PFS. Accordingly, we can make no representation concerning the quality, safety, or content of these sites.

The offices of PFS are located at 150 South Wacker Drive, Suite 1500, Chicago, Illinois 60606. Chadwick I. Buttell is the attorney who should be contacted for further information concerning this website.

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