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This Web site is designed for general information purposes only.  The information obtained at this site is not, nor is it intended to constitute, legal advice.  You should consult with an attorney to obtain individual advice regarding your situation.  No attorney-client relationship is formed unless a written fee agreement is entered into by the prospective client and Yaguchi Law Firm PLLC.

Circular 230 Disclosure: Pursuant to recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.