Historical Results Not Predictive and Results Not Guaranteed
Past results, including verdicts and settlements, are not indicative or predictive of future results or outcomes. Every case is unique, and case results turn on the unique facts, circumstances, and applicable law involved in a given matter.
Historical case outcomes are for informational purposes only. Historical results and/or success rates are based on cases handled by personal injury group attorneys and members that have resulted either (a) settlement or (b) trial/arbitration in favor of their clients. Under no circumstances can historical success rates, settlement rates, trial win rates, or any other historical data be used as an indication of what may happen in your case.
Every case involves risk. There are never any guarantees about case outcomes.
Cases Handled by Different Lawyers Licensed in Relevant Jurisdiction
Cases are managed and handled by attorneys in the relevant jurisdiction. Marc H. Lamber is licensed to practice law in Arizona only. Gordon James Goodnow III is licensed to practice law in Arizona and the District of Columbia (inactive) only. Anthony Ager is licensed to practice law in Nevada and California. William Garehime is licensed in Colorado. The firm employs other attorneys licensed in Arizona, Nevada, Colorado, and other states, and these other attorneys may handle matters in the states in which they are licensed. The firm may associate with attorneys from other law firms who are licensed in the relevant jurisdiction.
No Fees To Us Does Not Include Fees/Costs Assessed by Court
In personal injury cases, we operate off of a contingent fee. This means that our fee is a percentage of any recovery we obtain for you, whether by settlement or verdict. Clients are not responsible for paying us fees or costs if we do not recover. This does not include any of the defending party’s fees or costs that a court/arbitrator may assess against a client (e.g., in the event a case is not successful).
This Web Site is Not Legal Advice
The information contained in this web site has been prepared for informational purposes only and is not legal advice. It is provided only as general information which may or may not reflect the most current legal developments. This information is not provided in the course of, and receipt of it does not constitute, an attorney-client relationship, and it does not substitute for obtaining legal advice from an attorney licensed in your state. Legal advice should take into account the specific facts of your situation, and you should not draw any particular conclusions from the information presented here. You should seek professional legal counsel before acting upon any of the information contained in this web site. Before sending information to us, however, please speak with one of our lawyers and get authorization to send that information to us.
No Attorney-Client Relationship Created
No attorney-client relationship is created by viewing this site. While we would like to hear from you, we cannot represent you until we know that doing so will not create a conflict of interest. Accordingly, please do not send us any information about any matter that may involve you until you receive a written statement from us that we represent you (an “engagement letter”). Similarly, no attorney-client relationship is created if you send us email. The best way for you to initiate a possible representation is to call one of our lawyers. He/she will first take you through our conflict of interest procedure and see that you are put in touch with the lawyer best suited to handle your matter. When you receive an engagement letter from the lawyer, you will be our client, and we may exchange information freely.
Any information provided to us before we have conducted a check for conflicts of interest and before we have agreed to represent you, is not subject to the attorney-client privilege or otherwise confidential and accordingly may be used by us for any purpose.
The use of Internet email for confidential or sensitive information, however, is discouraged, and we request that you first discuss with us by telephone the nature of the information you plan to send by this medium.
State Laws and General Information on Site
This website contains information about general or common rules that apply in some states. This web site also contains information about verdicts or settlements in past cases. You cannot assume that the same rules apply, or that the same result would occur, in your state or any particular state.
Blogs, Podcasts, Multimedia Issues
The materials on this site are prepared by Fennemore Craig. This site is a purely public resource of general information that is intended, but not guaranteed, to be correct and complete. It is not intended to be a source of solicitation or legal advice. Postings are not solicitations or legal advice and are for informational purposes only. This information is not intended to create and receipt of it does not constitute an attorney-client relationship. The reader should not rely or act upon any information in this site without seeking professional legal counsel. If you wish for Fennemore Craig to consider representing you, please contact the firm directly.
The authors of this site are licensed in the States of Arizona, Nevada and Colorado. The authors provide and will provide links to other websites for lawyers and other law sources related to various topics, but the authors do not intend such links to be referrals for employment. Further, the authors cannot vouch for the truth or accuracy of those sites. The authors do not wish to represent anyone who viewed this site in a state where the site fails to comply with all laws and ethical rules of that state.
The authors grant permissions to readers to link to this site so long as this site is not misrepresented. The authors will remove any link to any site from this site upon request of the linked entity. This site is not sponsored or associated with any other site unless so identified.
Circular 230 Client Explanation
On June 21, 2005, final regulations commonly known as “Circular 230″ became effective. Circular 230 was issued by the United States Department of Treasury. It sets forth detailed rules that tax practitioners (including attorneys and accountants) must follow when providing written communications regarding certain Federal tax issues. A “Federal tax issue” is a question concerning the Federal tax treatment of an item of income, gain, loss, deduction or credit, the existence or absence of a taxable transfer of property (such as whether a transfer to another is subject to Federal gift tax) or the value of property for Federal tax purposes.
When it issued Circular 230, the Department of Treasury articulated its objective to “restore, promote and maintain the public’s confidence in those individuals and firms” that provide tax advice. The failure by a tax practitioner to comply with the requirements of Circular 230 may result in severe penalties, including public censure, monetary fines and/or suspension or disbarment from practicing before the IRS. One nationally prominent tax practitioner and author makes the following observation regarding Circular 230:
[The Regulations] are any attempt by the Service to balance concerns about overly aggressive advice provided by some practitioners who were involved in the promotion of abusive tax shelters on the one hand, and the potential imposition of burdensome requirements on the great majority of tax practitioners who never issued such opinions. In that light, the final Regulations can be viewed as a compromise, but one that leans more towards enforcement. Once again, the many will pay for the sins of a few.
Circular 230 applies to not only formal legal opinions but also any writing relating to any Federal tax matter, including e-mail communications. In particular, tax practitioners must now comply with a number of detailed requirements when providing a “Covered Opinion,” including the following:
(i) the practitioner must make reasonable efforts to identify and ascertain all relevant facts and may not base the opinion on any “unreasonable factual assumption”;
(ii) the practitioner must relate the applicable law – including “any potentially applicable judicial doctrine” – to the relevant facts;
(iii) with very limited exceptions, the opinion must consider all “significant” Federal tax issues and reach a conclusion as to the likelihood that the taxpayer will prevail on the merits on each such issue (or if a conclusion cannot be reached, the opinion must so state);
(iv) the practitioner must reach an “overall conclusion” as to the likelihood that the stated Federal tax treatment of the arrangement or transaction is the proper treatment and set forth the reasons for that conclusion; and
(v) if any one of a number of conditions apply to the opinion, the practitioner must “prominently disclose” those conditions.
There are several categories of “Covered Opinions” which are generally not applicable to the tax practice currently maintained by Fennemore Craig. However, the definition of a Covered Opinion is very broad and generally includes any written communication (including e-mail) that (i) addresses a Federal tax issue, (ii) reaches a conclusion favorable to the taxpayer at any confidence level, and (iii) is intended to be relied upon by the taxpayer to avoid penalties.
Unfortunately, this firm (and many other firms and individual tax practitioners) anticipate that Circular 230 will increase the cost of delivering to clients written materials discussing tax issues. In most day-to-day correspondence – especially e-mail communications – the costs of complying with the requirements imposed by Circular 230 are likely to be prohibitive relative to the benefit of the written tax advice.
Tax practitioners can provide certain types of written communication on tax issues without complying with the extensive requirements of Circular 230 if the written communication includes a statement that the advice given may not be relied upon by the taxpayer to avoid penalties. Consequently, after June 20, 2005, clients of Fennemore Craig will see certain “reliance disclaimers” in various communications from the firm, including e-mail messages. It is anticipated that most written communications from Fennemore Craig attorneys that address Federal tax issues will also include the “reliance disclaimer” unless there is an agreement between the firm and the applicable client as to the need for an opinion that satisfies the requirements of Circular 230.
It is our intention to endeavor to continue providing the highest quality legal services to our clients in a cost-effective manner. Please call us if you have any question about how Circular 230 may affect our representation of you in connection with Federal tax matters.
©2012 Fennemore Craig, P.C. Fennemore Craig is the owner of the copyright in this web site. You may not copy, download, store, transmit, or otherwise make electronic or paper copies of this site, or any portion thereof, without express permission of Fennemore Craig. Permission is freely granted for most requests. All other rights reserved.
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