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This site contains general information about Delia Law . The information on this site should not be relied upon as legal advice for any purpose and does not create a lawyer-client relationship. A user should not act or refrain from acting with reference to the information on this site without seeking other counsel’s legal advice in the relevant jurisdiction. Delia Law expressly disclaims all liability with respect to actions based on any contents of this website. Any communication with the firm through this site is not confidential, and does not create an attorney-client relationship. An attorney-client relationship is formed only when a written an engagement letter is fully executed between the potential client and Delia Law.
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Applicable Law and Forum
Delia Law is organized as a sole proprietorship in accordance with the laws of the State of California. It has its main offices in San Diego and Los Angeles. Practice before the IRS constitutes the practice of Federal law and under IRS Circular 230, to practice before the IRS, an attorney must hold at least one license from any state. Delia Law holds licenses from New York and Maryland and can practice before the IRS in all 50 states. Any action arising out of or relating to these terms shall be filed only in the courts located in San Diego County, California, and users consent and submit to the personal jurisdiction of such courts in any such action.
Applicable IRS Regulations
Under IRS Circular 230, any federal tax advice in this communication is not intended and cannot be used by any taxpayer for the purpose of avoiding penalties. This communication was not intended or written to support the promotion or marketing of any of the transactions or matters it addresses.