This web site provides a variety of items of general information relating to the law in Oregon. This information should not, however, be considered to be legal advice, as legal advice consists of applying the law to a set of individual facts, and advising clients about their specific situation.

No attorney client relationship is established by visiting this web site, or by initial contacts with our office though e-mail, through this website, or in any other fashion.

Security and privacy cannot be guaranteed over the internet. Please do not send any confidential information over the internet.

Information on this site is made available as a community service. While every effort is made to ensure that this information is up to date and accurate, the law, including statutes, case law, and administrative rules, changes rapidly and sometimes unpredictably. No guaranty can be made for the accuracy of information on this site, and no warranties, express or implied, cover the information on this site.

IRS Circular 230 requires us to notify visitors to this web site that, to the extent that this web site or any subsequent communication from Steven A. Heinrich or this office concerns tax matters, such materials are not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Under these rules, a taxpayer may rely on professional advice to avoid federal tax penalties only if that advice is reflected in a comprehensive tax opinion that conforms to stringent requirements under federal law. Unless specifically stated in a given communication, no communication from Steven A. Heinrich or this office is intended to be used and nor can this or any subsequent communication be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law, even if this or some subsequent communication may address certain tax issues.

Information and material on this site is protected by copyright. No material from this site can be copied, republished, distributed, or retransmitted without the express prior written permission of this office, or Steven A. Heinrich.