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.

To ensure compliance with requirements imposed by the IRS in Circular 230, we inform you that, unless expressly stated otherwise in this communication (including attachments), any tax advice contained in this communication 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 to another party any transaction or other matter addressed herein.

The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation.