Legal Disclaimer

This web site is an advertisement; not a solicitation of services and the materials herein are provided for informational purposes only. There is NO LEGAL ADVICE provided within this website and no legal representation or attorney client relationship is made unless an agreement is executed in writing. This website (excluding linked sites) is controlled by FSI Tax Corp (Apex) from its offices within the State of Maryland. It can be accessed from all 50 states, as well as from other countries around the world. As each of these jurisdictions has laws and regulations that may differ from those of Maryland, by accessing this website both you agree that the statutes and laws of the State of Maryland, without regard to conflicts of law principles thereof, will apply to all matters relating to the use of this website. In the case of a dispute, you a agree to submit to the exclusive personal jurisdiction and venue of the United States District Court for the District of Maryland, Northern Division and the Circuit Court for Howard County with respect to such dispute.

While the drafters of this site intend to keep the information provided timely and accurate, this information cannot be relied on as being without error. Accordingly, the information on this website is presented without any representation, warranty or guarantee whatsoever as to the accuracy or completeness. The information contained on this site is intended to educate members of the public generally and is not intended to provide solutions to individual problems. Readers are cautioned not to attempt to solve individual problems on the basis of information contained herein and are strongly advised to seek competent legal counsel before relying on information in this site.

The attorneys at Apex practice in Maryland. However, we are also allowed to represent taxpayers in IRS matters throughout the United States of America under IRS Circular 230. While Apex may have attorneys licensed to practice law in your state of residence, unless specifically retained to give you legal advice pertaining to your state of residence and jurisdiction, if you should enter into an attorney-client relationship with Apex, you understand that you are hiring a Maryland Law Firm. Thus, any advice given, is given with the understanding and agreement that you have sought out our forum state and we can only represent you as Maryland licensed attorneys from the State of Maryland.

You may send us e-mail. However, if you communicate with us in connection with a matter for which we do not already represent you, you should not send us confidential or sensitive information. If you communicate with us by e-mail in connection with a matter for which we already represent you, you should note that the security of internet e-mail is uncertain. By sending sensitive or confidential e-mail messages which are not encrypted, you accept the risks of such uncertainty and possible lack of confidentiality over the internet.

Further, this website may include hyperlinks to third-party websites. Apex is not responsible for, and makes no representations or endorsements with respect to any such websites or with respect to any product or service that may be provided by or through such websites. You should be aware that such websites, products or services may be provided subject to privacy policies, acceptable use policies or other terms of use that differ substantially from this notice, and you should consult such terms or use before using such websites, products or services.

Should you choose to retain Apex to perform legal services, such decision should be made in reliance upon future communications between you and Apex and not upon any information obtained herein. Apex does not retain clients on the strength of advertising material alone but only after following the firm's own engagement procedures, through interviews, conflict checks and retainer agreements. For purposes of meeting the requirements of numerous states' Supreme Court Rules on ethics, the following additional disclosures are made:

1. A decision on legal services is important and should not be solely based on advertising.
2. Free background material is available from FSI Tax Corp upon request. We urge you to request that we send you free written information about qualifications and experience.
3. Some states, upon meeting certain requirements, will certify lawyers as "Bankruptcy Specialists." FSI Tax Corp makes no representations that it or its sponsoring law firms are certified as specialists in the area of bankruptcy by any state board of legal specialization.
4. No representations on this web site are meant to imply that the quality of FSI Tax Corp's services is greater than the quality of legal services performed by other lawyers.
5. Scroll down to see disclaimers for other states in which you may be a resident

Alabama

No representation is made that the quality of the legal services to be performed is greater than the quality of legal services performed by other lawyers.

- Alabama Rules of Professional Conduct Rule 7.2(e).

Alaska

The Alaska Bar Association does not accredit or endorse certifying organizations.

- Alaska Rules of Professional Conduct Rule 7.4(a)(2).

Florida

The hiring of a lawyer is an important decision that should not be based solely upon advertisements. Before you decide, ask us to send you free written information about our qualifications and experience.

- Florida Rules of Professional Conduct Rule 4-7.2(d) (1997).

Hawaii

There is no procedure for review or approval of specialist certification organizations in Hawaii.

- Hawaii Rules of Professional Conduct Rule 7.4(c).

Illinois

The Supreme Court of Illinois does not recognize certifications of specialties in the practice of law and that the certificate, award or recognition is not a requirement to practice law in Illinois.

- Illinois Rules of Professional Conduct Rule 7.4(c)(2).

Iowa

The determination of the need for legal services and the choice of a lawyer are extremely important decisions and should not be based solely upon advertisements or self-proclaimed expertise. This disclosure is required by rule of the Supreme Court of Iowa.

Memberships and offices in legal fraternities and legal societies, technical and professional licenses, and memberships in scientific, technical and professional associations and societies of law or field of practice do not mean that a lawyer is a specialist or expert in a field of law, nor do they mean that such a lawyer is necessarily any more expert or competent than any other lawyer.

A description or indication of limitation of practice does not mean that any agency or board has certified such lawyer as a specialist or expert in an indicated field of law practice, nor does it mean that such lawyer is necessarily any more expert or competent than any other lawyer.

All potential clients are urged to make their own independent investigation and evaluation of any lawyer being considered. This notice is required by rule of the Supreme Court of Iowa.

- Iowa Code of Professional Responsibility DR 2-101(A), DR 2-101(C), DR 2-105(A)(3)(c).

Massachusetts

If a Massachusetts lawyer holds himself or herself out as "certified" in a particular service, field or area of law by a non-governmental body, the certifying organization is a private organization, whose standards for certification are not regulated by the Commonwealth of Massachusetts.

- Massachusetts Code of Professional Responsibility DR 2-105(B).

Mississippi

The Mississippi Supreme Court advises that a decision on legal services is important and should not be based solely on advertisements.

Free Background information is available upon request. The listing of any area of practice by a Mississippi attorney does not indicate any certification of expertise therein.

- Mississippi Rules of Professional Conduct Rule 7.2(d), Rule 7.4(a), Rule 7.6(a).

Missouri

Neither the Supreme Court of Missouri nor the Missouri Bar reviews or approves certifying organizations or specialist designations.

- Missouri Rules of Professional Conduct Rule 7.4.

Nevada

Neither the state bar of Nevada nor any agency of the State Bar has certified any lawyer identified here as a specialist or as an expert. Anyone considering a lawyer should independently investigate the lawyer's credentials and ability.

- Nevada Rules of Professional Conduct Rule 198.

New Jersey

Any certification as a specialist, or any certification in a field of practice, that does not state that such certification has been granted by the Supreme Court of New Jersey or by an organization that has been approved by the American Bar Association, indicates that the certifying organization has not been approved, or has been denied approval, by the Supreme Court of New Jersey and the American Bar Association.

- New Jersey Rules of Professional Conduct Rule 7.4(b).

New Mexico

Any certification by an organization other than the New Mexico Board of Legal Specialization does not constitute recognition by the New Mexico Board of Legal Specialization, unless the lawyer is also recognized by the board as a specialist in that area of law.

- New Mexico Rules of Professional Conduct Rule 16-704(D).

Rhode Island

The Rhode Island Supreme Court licenses all lawyers in the general practice of law. The court does not license or certify any lawyer as an expert or specialist in any field of practice.

- Rhode Island Rules of Professional Conduct Rule 7.4.

Tennessee

Unless otherwise indicated, Tennessee attorneys are not certified as specialists by the Tennessee Commission on Continuing Legal Education and Specialization in the areas of practice listed on their profiles.

- Tennessee Code of Professional Responsibility DR 2-101(C)(3).

Texas

Unless otherwise indicated, Texas attorneys are Not Certified by the Texas Board of Legal Specialization in the areas of practice listed on their profiles.

- Texas Disciplinary Rules of Professional Conduct Rule 7.04(b)(3).

Washington

The Supreme Court of Washington does not recognize certification of specialties in the practice of law. Any certificate, award, or recognition by a group, organization or association used by a Washington attorney to describe his or her qualifications as a lawyer or qualifications in any subspecialty of law is not a requirement to practice law in the State of Washington.

- Washington Rules of Professional Responsibility Rule 7.4(b).

Wyoming

The Wyoming State Bar does not certify any lawyer as a specialist or expert. Anyone considering a lawyer should independently investigate the lawyer's credentials and ability, and not rely upon advertisements or self-proclaimed expertise.

- Wyoming Rules of Professional Conduct for Attorneys at Law Rule 7.4.

To the extent the State Bar Rules of a jurisdiction require us to designate a principal office and/or a single attorney responsible for this Website, FSI Tax Corp designates its office in Columbia, Maryland, located at 9212 Berger Road, Suite 150 as its principal office and designates Philip J. Fewster Jr. as the attorney responsible for this website. Philip Fewster is a California and Maryland licensed attorney.

IRS TAX RELIEF