All references on this website to “CarneyKelehan,” “Reese & Carney,” or “the firm” should be interpreted to mean Carney, Kelehan, Bresler, Bennett & Scherr LLP, a Maryland limited liability partnership.

The materials contained on the Carney, Kelehan, Bresler, Bennett & Scherr LLP website have been prepared for informational purposes only and do not constitute legal advice. Your reading of the information contained on the Carney, Kelehan, Bresler, Bennett & Scherr LLP website is not intended to create an attorney-client relationship. You should not act upon information on this website without seeking professional counsel.

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IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that the Federal tax advice contained on this website (or in any link) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed in this website. We also provide this disclosure on all outbound emails to assure compliance with new standards of professional practice, pursuant to which certain tax advice must satisfy requirements as to form and substance.