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Batten Accountancy Legal Statement

The website “battenaccountancy.com” is owned and operated by the firm of Batten Accountancy, Inc. The information on this site is intended to furnish users with general information on matters they may find of interest and to describe services offered by the firm. While every effort has been made to offer current and accurate information, errors can occur and laws and regulations can change. Batten Accountancy assumes no liability for errors or omissions or harmful components in, and extends no warranties concerning, the use of information found on this site. Information and related materials are subject to change without notice.

Except where otherwise noted, all textual, graphical and other content ("material") appearing on this site is the property of Batten Accountancy, Inc. © 2007, all rights reserved. Material may be reproduced or transmitted by users for their personal use, provided that (1) the content available from this site is used only for informational and non-commercial purposes; (2) no text, graphics or other content available from this site is modified in any way; (3) no graphics available from this site are used, copied or distributed separate from accompany text; (4) no content available from this site may be used for any purpose which is offensive or which disparages, damages or otherwise negatively reflects upon Batten Accountancy, Inc., its products, services, employees or management. Any permitted use of material must include an attribution to Batten Accountancy, Inc. This site may include links to other sites that have no relationship to the firm and over which we have no control.

In accordance with IRS Circular 230, the information on this website is not intended or written to be used, and cannot be used as or considered a "covered opinion" or other written tax advice and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein; for IRS audit, tax dispute or other purposes.

The information on this site should not be construed as professional advice or service. Do not send confidential information to the firm until you have a written service agreement with us.