Your use of this Internet web site (the “Site”) is subject to the following Terms of Use (the “Agreement”).  Please read them carefully.  This Site contains various information in the form of data, text, reports, and other materials relating to and/or the Law Office of Stephen L. Raymond, Esq. (the “Firm”), and may include third-party content (collectively, “Content”).  By browsing, accessing, forwarding, and/or otherwise using this Site and its Content, you acknowledge that you have read, understood, and agree to be bound by, this Agreement.

The Firm reserves the right to amend or alter the terms of this Agreement at any time.  If you use the Site after the amended Agreement has been posted, you will be deemed to have agreed to the amended Agreement.

This Site is for informational purposes only and, although we intend to provide current and correct information, we do not promise or guarantee that it reflects the most current legal developments. This Site is not a solicitation to represent, but is considered attorney advertising.  The Content is not offered as legal, or any other, advice on any particular matter.  The inclusion of Content on this Site is not intended to create, and does not constitute, an attorney-client relationship between you and the Firm.  No attorney-client relationship is created by viewing the Content of this Site or requesting an evaluation.  Until there is a signed retainer agreement, no attorney-client relationship exists.  You should, therefore, not act or refrain from acting on the basis of any Content included within this Site without seeking appropriate legal or professional advice based upon the particular facts and circumstances at issue.


Your privacy is important to us.  You may visit this Site without disclosing any personally identifiable information.

We only collect personally identifiable information from you if you choose to contact the Firm for a consultation, and then, such information is kept confidential and will not be disseminated to third parties for any purpose without your express permission, and then only to further assist in your consultation or for the purpose of reviewing your legal matters.


By your use of this Site, you acknowledge that various elements of the Content contained therein are protected by copyrights, trademarks, trade secrets, patents, or other proprietary rights, and that these rights are protected in all forms, media, and technologies now existing and hereafter developed.

When citation is made to, or excerpts are provided of, Federal or State statute, regulation, rule, decision, or caselaw and it appears within the Content of this Site, the Firm does not claim the rights to these original government works.


This Site may provide links to other on-line resources.  We are not sponsored by, or associated with, any third party company, organization, or association, despite the use of any such link, unless specifically stated.  Furthermore, our inclusion of any such internet link does not imply an endorsement of the linked entity, and we do not guarantee the content, or accuracy of the content of any such electronically-linked entity.

We prohibit the use of any links to this Site from any other Web sites unless establishment of such a link is approved in advance by us in writing.  You may not frame any elements of this Site with any other Web site without our prior written permission.

IRS Circular 230 Notice

To ensure compliance with requirements imposed by the IRS, please note that any U.S. tax advice contained in this communication is not intended to be used, and cannot be used, for the purpose of:  (1) avoiding U.S. tax penalties; or, (2) promoting, marketing, or recommending to another party, any transaction, matter, or plan discussed herein.