TERMS OF USE AND LEGAL DISCLOSURES

 

By accessing this Web Site, you signify your assent to these terms of use in this legal notice. If you do not agree to these terms of use, please do not use this Web Site. William D. Johnson, CPA reserves the right to change these terms from time to time at its sole discretion. In the case of any violation of these rules and regulations, William D. Johnson, CPA reserves the right to seek all remedies available by law and in equity for such violations. These rules and regulations apply to all visits to the William D. Johnson, CPA Web Site, both now and in the future.

GENERAL USE RESTRICTIONS

 

All information, documents, products, software, and services (the "Materials") on this Web Site are the copyrighted work of William D. Johnson, CPA and/or their respective manufacturers, authors, developers and customers (the "Providers"). Except as stated herein, none of the Materials may be copied, reproduced, distributed, republished, downloaded, displayed, posted or transmitted in any form or by any means, including, but not limited to, electronic, mechanical, photocopying, recording, or otherwise, without the prior express written permission of William D. Johnson, CPA or the respective Provider. You also may not, without William D. Johnson, CPA's prior express written permission, "mirror" any Materials on this Web Site on any other server.

 

Any rights not expressly granted herein are reserved. Nothing on this Web Site shall be construed as conferring any license under any of the William D. Johnson, CPA's or any Provider's intellectual property rights, whether by estoppel, implication, or otherwise. You acknowledge sole responsibility for obtaining any such licenses.

COMPLIANCE WITH APPLICABLE LAWS AND EXPORT CONTROL LAWS

 

User access to this Web Site is governed by all applicable federal, state and local laws. All information available on the Web Site is subject to U.S. export control laws and may also be subject to the laws of the country where you reside. All William D. Johnson, CPA products and publications are commercial in nature. Use, duplication, or disclosure by the United States Government is subject to the restrictions set forth in DFARS 252.227-7015 and FAR 52.227-19.

GENERAL DISCLAIMER

 

Although William D. Johnson, CPA has attempted to provide accurate information on the Web site, William D. Johnson, CPA assumes no responsibility for the accuracy of the information. William D. Johnson, CPA may change the programs or products mentioned at any time without notice. Mention of non-William D. Johnson, CPA products or services is for informational purposes only and constitutes neither an endorsement nor a recommendation.

 

ALL INFORMATION PROVIDED ON THE WEB SITE IS PROVIDED "AS IS" WITH ALL FAULTS WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE OR NON-INFRINGEMENT.

 

WILLIAM D. JOHNSON, CPA AND ITS SUPPLIERS SHALL NOT BE LIABLE TO ANY PERSON OR ENTITY UNDER ANY CIRCUMSTANCES FOR ANY SPECIAL, INCIDENTAL, INDIRECT OR CONSEQUENTIAL DAMAGES OF ANY KIND, INCLUDING, WITHOUT LIMITATION, DAMAGES RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER OR NOT ADVISED OF THE POSSIBILITY OF DAMAGE, AND ON ANY THEORY OF LIABILITY, ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS INFORMATION.

LINKS TO THIRD PARTY SITES

 

This Web Site contains links to third party Internet sites. Access to any other Internet site linked to this Web Site is at the user's own risk. The linked sites are not under the control of William D. Johnson, CPA and William D. Johnson, CPA is not responsible for the accuracy or reliability of any information, data, opinions, advice or statements made on any linked site or any link contained in a linked site, or any changes or updates to such sites. William D. Johnson, CPA provides these links as a convenience to you only, and any inclusion of any link does not imply endorsement by William D. Johnson, CPA of the site.

TRADEMARKS

 

The trademarks, logos and service marks ("Marks") displayed on this Web Site are the property of William D. Johnson, CPA or other third parties. All other trademarks and copyrights are the property of their respective holders. You may not use these marks without the prior written consent of William D. Johnson, CPA or the respective mark owner.

FEEDBACK, CONFIDENTIAL INFORMATION

 

Except as required by law, William D. Johnson, CPA will maintain the confidentiality of all personal information you transmit to William D. Johnson, CPA. Any feedback you provide about this Web Site is not confidential. William D. Johnson, CPA has no obligation to protect such feedback information and may use such information as it chooses.

 

William D. Johnson, CPA is committed to protecting the privacy of each user who navigates our site. Information gathered at this site is used only to better help our clients. Information such as e-mail addresses, fax numbers, etc. are not released to outside firms unless it is in relation to mailings and notifications for William D. Johnson, CPA purposes. We do not sell our "names" to mail house firms.

COOKIES

 

Cookies are useful tools that allow small amounts of data to be stored at the client (i.e., by the browser) and can be used to keep track of a users movements through the Web site. William D. Johnson, CPA uses cookies to track a client's path through the Web site to better enable us to provide the most informative and effective site possible. We may also use cookies to store information that you have supplied either through a form submission or from parameters offered by your browser. William D. Johnson, CPA does not correlate this information with data about individual users, nor does it share this information or sell it to any third party. If you prefer not to receive cookies, you can change settings in your browser to refuse cookies. You do not need to have cookies turned on to use the William D. Johnson, CPA Web Site.

 

 

 

IRS CIRCULAR 230 NOTICE:  Recent revisions to IRS Circular 230 require that certain steps be taken by a tax advisor before his or her written tax advice may be relied upon to avoid IRS penalties.  Those steps, which generally are time-consuming and result in substantial additional fees, were not undertaken in connection with any tax advice which may appear in this communication.  Accordingly, this communication was not written or intended by the sender or William D. Johnson, CPA, to be used, and cannot be used, by any taxpayer for the purpose of avoiding tax penalties that may be imposed.  Further, any written statement contained in this communication relating to a federal tax transaction or matter may not be used by any person to support the promotion or marketing of, or to recommend, any federal tax transaction or matter addressed in this communication.