Intended Audience for Blog; Cautionary Note to Lay Readers

This blog is intended for tax professionals and students.  Lay readers are welcome to read the blog entries and comments and make their own comments.  But lay readers should be very careful about relying upon what they believe the blogs and comments may be saying about the law and strategies for dealing with the law.  For the most effective use of this blog and the comments, readers must have the background and skills to test the information by further research and analysis before reaching any conclusion as to its usefulness in actual situations.

Legal advice is always individual, considering the unique facts and circumstances of each client and shaping legal advice and strategies for the particular client.  That simply cannot happen on this blog. 

DISCLAIMER:  The author thus disclaims any reader's right to rely upon the blogs and comments.  Readers using this blog and the comments with this limitation should find it useful as one tool (but not the only tool) they should use in reaching an independent informed conclusion regarding the matters discussed.

Lay readers who seek or need legal advice must not use this blog (either the blog entries or the comments) for legal advice and, more importantly, upon the belief that the legal advice fits their fact situations.  Lay readers can use this blog for learning, but must understand that not all of the content of the blog or the comments is a good statement of the law generally or a good statement of the law as it would apply to their facts.  Lay readers contemplating taking positions or conducting their business or tax affairs based on information in this blog or the comments do so at their own risk.  Indeed, I cannot state in too strong terms that lay readers should always -- always -- seek individualized legal advice and pay for that advice (unless the individual lawyer is giving the advice for free); I do not give free legal advice or legal representation.  

With this limitation, I welcome lay readers to this blog and even encourage their comments, particularly in the offshore account area.  I don't know all of the dynamics that attract such lay readers to this blog, but I hope I am a catalyst for getting good information to those readers because I do feel the pain of many of those readers through their comments.  Therefore, please keep reading and commenting.  I have learned a lot from you.  But I do again repeat that the information must be kept in perspective and considered cautiously because it is not legal advice tailored to the readers' unique facts and circumstance.

OFFER TO LAY READERS:  I strongly urge any lay reader to seek experienced and professional counsel to advise them specifically based on detailed consideration of that lay reader's unique facts and circumstances.  If any lay reader wishes a referral to experienced counsel in their area of the United States, review the page in the upper right corner of the blog titled "OVDI / OVDP Attorneys," here.  With some degree of diligence, might find some attorney that is willing to assist on terms acceptable to you.  I do this type of work as well.  However, before contacting me, please read the page titled, "Before Contacting Jack Townsend, Please Read This," here.

BLOG ENTRY ON SCOPE AND LIMITATIONS OF THIS BLOG:  I encourage users of this blog to read a blog entry, Scope and Limitations of this Blog: It Is a Tax Crimes Blog, not a Tax Crimes Policy Blog (Federal Tax Crimes Blog 3/26/14), here.