The content of this website is intended to convey general information only.  It should not be relied upon as legal advice.  It is not an offer to represent you, nor is it intended to create an attorney-client relationship.  The content of any internet e-mail sent to F. Gant McCloud from this website will not create an attorney-client relationship and will not be treated as confidential.  In order to initiate a possible representation by Kirk-Pinkerton, P.A., you must first go through our conflict-of-interest procedure and be accepted as a client.  We will also want to advise you of our billing procedures and other information.  Please do not send any confidential information about you or your case unless and until you receive an engagement letter from us, which will indicate that we are able to represent you and can communicate with you confidentially.

Circular 230 Disclaimer

Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter; and (3) any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.