Credits and Copyright Notice

This site was created by Harrell Levine P.C. ("Harrell Levine").

This entire site is copyright protected ©2008-2015 by Harrell Levine. All rights are reserved. In addition, certain parts of this site may also be protected by copyrights belonging to other parties.


The materials on this site are provided for informational purposes only.  They do not constitute legal advice, do not necessarily reflect the opinions of Harrell Levine or any of its attorneys or clients, and are not guaranteed to be correct, complete, or up-to-date.

This site is not intended to create an attorney-client relationship between you and Harrell Levine, and you should not act or rely on any information in this site without seeking the advice of an attorney. Please note that no attorney-client relationship is created with the firm unless there is an express agreement between the firm and the client. The mere receipt by the firm of an email does not create an attorney-client relationship.

The information presented is only of a general nature, intended simply as background material, is current only as of its indicated date, omits many details and special rules and accordingly cannot be regarded as legal or tax advice.

The information presented is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. The information presented does not meet those requirements. Accordingly, the information presented was not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of promoting, marketing or recommending to another party any tax-related matters.

We would be pleased to communicate with you by email. However, if you communicate with us through this site or otherwise in connection with a matter for which we do not already represent you, your communication may not be treated as privileged or confidential. If you communicate with us by email in connection with a matter for which we already represent you, please remember that email may not be secure and you should avoid sending sensitive or confidential email messages unless they are adequately encrypted.

In some jurisdictions this site may be considered advertising. The hiring of a lawyer is an important decision that should not be based solely upon written information about our qualifications and experience. Before you make such a decision, we would be pleased to send you, at no charge, written information about our qualifications and experience.

Portions of this site may contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest.  Those links are not intended to state or imply that Harrell Levine sponsors, or is affiliated or associated with, the linked sites or that Harrell Levine is legally authorized to use any trade name, registered trademark, logo, legal or official seal, or copyrighted symbol that may be reflected in the links or the linked sites.

Privacy Statement

Please note that, in accordance with professional standards of confidentiality, we have always protected your right to privacy, and we will continue to do so.

Types of Nonpublic Personal Information We Collect

We collect nonpublic personal information about you that either (1) you provide to us, or (2) we obtain with your authorization. Examples of such information include data relating to your financial condition or your plans for disposing of your estate.

Policy as to Disclosure of Information

For both current and former clients, we do not disclose to anyone other than our own partners and employees any nonpublic personal information obtained in the course of our representation of you, except with your consent or as required by law or to protect the rights, property or safety of Harrell Levine. It is possible, for example, that we could be compelled to disclose such information in response to the service upon us of a subpoena issued by a court or agency. In any such case, we would timely advise you of our receipt of such legal process and also act in any lawful manner to protect your interests, such as by asserting (if appropriate) claims of attorney-client privilege.

Contacting Us

If you have any questions about this privacy statement, the practices of this site, or your dealings with this site, please contact us via e-mail at:

Harrell Levine P.C.