The information contained on and accessed through this website (the ”Site”) is provided by O’Malley & O’Malley, LLP (O’M & O’M) for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as a substitute for any tax, audit, advisory or other professional advice or service. You should consult with an O’M & O’M professional in the respective tax, audit, advisory or other professional area to obtain such services. The application of laws and regulations contained or referenced on this Site may vary depending on specific facts or circumstances.


Due to the nature of electronic communication processes, O’M & O’M does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free or free of viruses. As such, the information is provided herein “as is”, without warranties of any kind, express or implied, including accuracy, timeliness, and completeness.


Third-party links on the Site are provided as a convenience to users. O’M & O’M does not control and is not responsible for any of these sites or their content. Should a user download materials on the Site or through third-party links provided for personal or non-commercial use, the user must retain all copyright, trademark, or similar notices contained in the original materials or on copies of those materials. Such materials should not be modified, reproduced, publicly displayed, distributed, or used for any public or commercial purposes, without explicit written permission from the appropriate content provider. O’M & O’M bears no risk, responsibility or liability in the event a user does not obtain such explicit written permission as advised by O’M & O’M.


In no event shall O’M & O’M, or any managing directors, principals, partners, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential, or other damages whatsoever, including but not limited to, liability for loss of use, data or profits, without regard to the form of any action, including but not limited to, contract, negligence, or other tortuous action arising out of or in connection with the Site, any content on or accessed by use of the Site, or copying, display or use hereof.





O’M & O’M is committed to protecting the privacy and confidentially of information entrusted to it. As part of this commitment, O’M & O’M is dedicated to appropriately protect and use any personal information voluntarily provided by users on and of this Site.


Our general intent is to only collect personal information of users of this Site that is provided voluntarily by such users, so that we can contact, offer information and/or services to those users with inquiries regarding our firm and/or services. Your personal information is not used for other purposes, unless we obtain your permission, or unless required or permitted by law or professional standards. By submitting personal information on our Site, you are agreeing to the use of this information in accordance with this Privacy Statement.


Please be aware that the Site may contain links to other sites that are not governed by this Privacy Statement but by other privacy statements that may differ somewhat from this Privacy Statement.


O’M & O’M may modify this Privacy Statement from time to time to reflect our current privacy practices. When we make changes to this statement, we will revise the “updated” date at the top of this page. We encourage you to periodically review this Privacy Statement to be informed about how O’M & O’M is protecting your information.





No Rendering of Advice

The information contained within this website is provided for informational purposes and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant.


Presentation of the information via the internet is not intended to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant.

Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.


Accuracy of Information

While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website.


Disclaimer of Warranties and Limitations of Liability

This website is provided on an “as is” and “as available” basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.


Links to Third Party Websites

For your convenience, this website may contain hyperlinks to websites and services maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.



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