25 Belmont Street
South Easton, MA 02375
(T) 508-238-2538
(F) 508-230-2535
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This website has been developed by Maloof & Associates Inc. to provide general information to the public. Persons viewing or using our website should note the following:

Please note that this entire web site and any documentation and entity formation assistance service offered is not the undertaking of a law firm.  We do not practice law and we do not act as your attorney. E-mail addresses and e-mail links in this website to our firm and its staff are provided as a convenience. Clients and other persons contacting us by e-mail, or transmitting data to us over the Internet, are cautioned that such transmissions could be misdirected or intercepted. Although there are security risks inherent in any transmissions by electronic or telephonic means, you should exercise great care, with recognition of the risks of misdirection or interception, in sending us any sensitive, personal, or confidential information by Internet e-mail.

Links in this website to other websites are provided as a convenience only, and we assume no responsibility for the contents of those other websites.

The use of the e-mail addresses, fax phone numbers, or links in this website for purposes of unsolicited broadcasts (commonly referred to as "spamming") is unauthorized and prohibited.

Because of the possibility of human and mechanical errors as well as other factors, we are not responsible for any errors or omissions in information on this web site or e-mails sent from this web site. We make no representations and disclaim all express, implied and statutory warranties of any kind to the users and /or any third party, including any warranties of accuracy, timeliness, completeness, merchantability and fitness for a particular purpose. Unless due to willful tortuous misconduct or gross negligence, we shall have no liability in tort, contract, or otherwise to user and/or any third party.

This web site is an advertisement; not a solicitation of services and the materials herein are provided for informational purposes only. There is NO ACCOUNTING ADVICE provided within this website.  There is NO TAX ADVICE provided within this website.  There is NO LEGAL ADVICE provided within this website. All information is general.

While the drafters of this site intend to keep the information provided timely and accurate, this information cannot be relied on as being without error. Accordingly, the information on this website is presented without any representation, warranty or guarantee whatsoever as to the accuracy or completeness. The information contained on this site is intended to educate members of the public generally and is not intended to provide solutions to individual problems. Readers are cautioned not to attempt to solve individual problems on the basis of information contained herein and are strongly advised to seek competent professional advice before relying on information in this site.

E-Mail & Faxes

Personal and private information should never be sent by e-mail!!! You may send us e-mail, or other electronic messages. However, if you communicate with us in connection with a matter for which we do not already represent you, you should not send us confidential or sensitive information. If you communicate with us in connection with a matter for which we already represent you, you should note that the security of internet communications is uncertain. By sending sensitive or confidential messages which are not encrypted, you accept the risks of such uncertainty and possible lack of confidentiality over the internet.

Unsolicited email, or other electronic messages sent to us (which may or may not be referred to as "spam") is your express request to be billed $100 per submission beyond your two messages per day limitation.  If we fail to bill you for some communications that does not imply that we are not enforcing this $100 per submission fee.  You agree to be subject to the personal jurisdiction and venue of the courts in Bristol County Massachusetts with respect to any collection matter regarding this fee.

Unsolicited fax pages sent to us (which may or may not be referred to as "spam") is your express request to be billed $500 per faxed page. If we fail to bill you for some faxes that does not imply that we are not enforcing this $500 per faxed page fee.   You agree to be subject to the personal jurisdiction and venue of the courts in Bristol County Massachusetts with respect to any collection matter regarding this fee.

New IRS Standards disclaimer

The United States Treasury Department, pursuant to its authority to regulate the practice by tax professionals before the Internal Revenue Service, issued final regulations governing the issuance of written tax advice. These rules are commonly known as the "Circular 230" rules (based on their location in the Treasury Department regulations). These new rules became effective on June 20, 2005.

Under the new Circular 230 rules, written communications (including e-mails) that tax professionals provide to clients could be in violation of Treasury Department standards if such communications contain tax advice without providing a full analysis and discussion of all relevant facts, and a discussion and evaluation of each significant tax issue raised by the transaction in question.

In most cases, however, a written communication will be exempt from the more burdensome (and thus more costly) requirements of the new Circular 230 rules if the written communication contains a disclaimer indicating that it is not intended or written to be used, and that it cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.

Accordingly, on a going-forward basis, written communications (including e-mails) from Maloof & Associates Inc. that potentially contain tax advice will generally include disclosure language similar to that described in the previous paragraph. In order to ensure that the required language is not inadvertently omitted from communications where it should appear, Maloof & Associates Inc. has adopted a policy of automatically including this language on all e-mails sent by all employees in our firm.

For you, the client, this means that most tax advice will not be subject to the more burdensome review procedures discussed above under the new Circular 230 rules. However, it also means that you cannot rely on such advice for purposes of avoiding tax-related penalties which may be imposed by the IRS.

We encourage you to contact a member of our firm should you have any questions or concerns about the Circular 230 rules or the measures we have adopted to comply with these rules.
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Limitation of liability
This website is for guidance only, and professional advice should be obtained from qualified professionals before acting on any information contained herein. The publishers do not accept any responsibility for loss occasioned to any person as a result of action taken or refrained from in consequence of the contents of this publication. We try to ensure the accuracy of all of the content. However, we do not accept any liability for the use made by you of the content. The content of this site should only be used for information purposes. It is not advice and you should not rely on it to make (or refrain from making) any decision or take (or refrain from taking) any action.

Use of this site
The rights in the: designs, logos, photographs, and non-public content of this site are owned by or licensed to Maloof & Associates Inc. They are protected by copyright, trademarks and other intellectual property rights. You may not copy, reproduce, modify, distribute, republish, display, post or transmit any part of this site without the written permission of Maloof & Associates Inc. You may view or print individual pages only for your own personal use.