Skip to Content


This website is for informational purposes only, is not an offer to represent you, and is not intended to be an advertisement of Weir Greenblatt Pierce LLP services, notwithstanding the fact that certain jurisdictions may deem this to be Attorney Advertising. Use of this site does not create an attorney-client relationship between you and the firm. Sending an email addressed to an attorney or anyone else at the attorney’s office will not impose any obligation on the attorney. Do not send confidential or sensitive information to anyone at this office via this website. Weir & Partners makes no representation or warranty concerning the accuracy, completeness, timeliness, reliability, suitability for any purpose, or legality in your jurisdiction of the information presented on this website. No one should act or fail to act based on any information contained in or accessible through this website.

Please note that any discussion on this website of prior results does not guarantee similar outcomes.

The links to other websites likewise are for informational purposes only and are not intended to suggest that Weir Greenblatt Pierce LLP is affiliated or associated with the owner of the linked site, nor that the firm is legally authorized to use any trade name, registered trademark, logo, legal or official seal or copyrighted symbol or material found on the linked site, nor that the firm endorses any product or service addressed therein, or the security or information collection practices thereon. Weir & Partners is not responsible for the accuracy, completeness, timeliness, reliability, suitability or legality of any information on any other website that is accessible through this website.

The United States Treasury Department has issued final regulations, which became effective on June 20, 2005, governing the issuance of written tax advice. These regulations are commonly referred to as the “Circular 230” rules.

Circular 230 contains new extensive due diligence requirements for “covered opinions” and “other written tax advice.” It also sets forth minimum required practice rules with respect to a written discussion of a federal tax issue. The regulations are intended to bolster the efforts of the Treasury Department and the IRS to combat abusive tax shelter advice and to enhance public confidence in the honesty and integrity of tax professionals. The regulations are also intended to deter taxpayers from engaging in abusive transactions by limiting or eliminating their ability to avoid penalties through inappropriate reliance on a tax advisor’s advice. Additionally, the regulations are aimed at preventing unprincipled tax advisors and promoters from marketing abusive transactions to large numbers of customers (mostly unsophisticated taxpayers) based on an opinion that fails to consider adequately the facts of the particular transaction.

An email communication may be subject to these new regulations because it is “written advice” and may not comply with the Circular 230 rules if it fails to provide a full analysis and discussion of all relevant facts and an evaluation of each significant federal tax issue raised by the transaction in question.

However, a written communication, such as an email message, may be exempt from the Circular 230 rules if an appropriate disclaimer is used to explain that the written communication is not intended or written to be used, and that it cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.

Therefore, Weir Greenblatt Pierce LLP has adopted a policy requiring that every outgoing email communication from Weir Greenblatt Pierce LLP contain a cautionary legend with the appropriate disclaimer. This policy benefits our clients because it avoids the necessity of conducting a Circular 230 due diligence analysis for each and every written communication that touches upon a federal tax issue, even if given informally, and the higher legal fees associated with such an analysis.

Furthermore, we would like to assure our clients that the presence of the disclaimer does not affect the quality of our advice, nor does it indicate that our clients should not rely on our advice.

We encourage you to contact an attorney of Weir Greenblatt Pierce LLP should you have any questions or concerns about the Circular 230 rules or the policy we have adopted to comply with these rules.

This is only a summary and is not intended to constitute tax advice. New Treasury Regulations require us to inform you that any tax advice used in this communication was not intended or written by the practitioner to be used (1) to avoid any penalty that may be imposed under federal tax law, or (2) for promotion, marketing or recommending to another person the transaction(s) or matter(s) addressed herein. If you intend to seek tax advice then you should seek advice based on your particular circumstances from an independent tax adviser.