Terms of Use

These Terms of Use (“Terms”) govern your access to and use of the website located at scltaxlaw.com and any related pages, subdomains, or services (collectively, the “Site”), operated by Segal, Cohen & Landis, P.C.(“the Firm,” “we,” “us,” or “our”), a professional corporation organized under the laws of the State of California.

By accessing, browsing, or using this Site in any manner, you acknowledge that you have read, understood, and agree to be bound by these Terms and our Privacy Policy, which is incorporated herein by reference. If you do not agree to all of these Terms, you must immediately discontinue use of this Site.

These Terms apply to all visitors, users, and others who access or use the Site, including prospective clients, existing clients, attorneys, legal professionals, journalists, researchers, and members of the public.

The materials published on this Site — including blog posts, practice area pages, FAQs, guides, articles, and any other written or visual content — are provided solely to offer general information about tax law and IRS procedures. This information:

• Is not legal advice. General information about the law is not a substitute for specific legal advice tailored to your individual circumstances.
• May not reflect current law. Tax law, IRS procedures, regulations, and judicial decisions change frequently. Information on this Site may not reflect the most recent legal developments.
• May not apply in your jurisdiction. Tax laws vary significantly across federal, state, and international jurisdictions. Information accurate for California residents may not apply in other states or countries.
• Does not cover your specific facts. Tax outcomes depend heavily on the specific facts and circumstances of each situation. Do not assume that general information about a tax topic applies to your case without consulting an attorney who can review your specific circumstances.
• Does not guarantee outcomes. Prior results discussed on this Site do not guarantee a similar result in your matter. Every case is different.

⚠ Do not use any information on this website to make decisions about an IRS matter, tax audit, tax debt, FBAR obligations, or any other legal or tax situation without first speaking with a qualified IRS tax attorney.

The Firm expressly disclaims all liability for actions taken or not taken based on any content on this Site. See Section 9 (Disclaimers) and Section 10 (Limitation of Liability) for the full scope of this disclaimer.

Use of this website, submission of a contact form, or communication with the Firm through this Site does not create an attorney-client relationship.

An attorney-client relationship with Segal, Cohen & Landis, P.C. is formed only when all of the following conditions are satisfied:

1. The Firm has conducted and cleared a conflicts-of-interest review;
2. A licensed attorney of the Firm has expressly agreed to represent you; and
3. A written engagement agreement (retainer agreement) has been signed by both you and an authorized representative of the Firm.

Until all three conditions are satisfied, the Firm is not your attorney, the information you share is not protected by attorney-client privilege, and the Firm has no obligation to keep your communications confidential beyond what is described in our Privacy Policy.

Prospective clients: If you are considering retaining the Firm, please do not share sensitive information through web forms or email until after an engagement agreement is in place. Call us directly to speak with an attorney: 310-285-3999.

Communications submitted through this Site (including contact forms and emails sent to the Firm) are not protected by attorney-client privilege unless and until a formal engagement agreement is in place.

However, the Firm treats all inquiries with discretion. We will not voluntarily share the fact that you contacted us, the nature of your inquiry, or your personal information with third parties, except as described in our Privacy Policy.

Do not submit sensitive documents — such as tax returns, IRS notices, financial records, or Social Security numbers — through web forms. If you need to share documents with us, please call us first to establish a secure method of communication.

We strive to publish accurate and up-to-date information on this Site, but we make no representations or warranties about the accuracy, completeness, reliability, suitability, or availability of any content. The information may contain errors or omissions.

Tax law is complex and changes frequently. IRS procedures, regulations, court decisions, and statutory thresholds are updated regularly. Any information on this Site may be outdated by the time you read it. Always verify current rules with a qualified attorney or directly from authoritative sources such as IRS.gov.

The Firm reserves the right to modify, update, or remove any content on this Site at any time without notice.

All content on this Site — including text, articles, blog posts, images, graphics, logos, icons, design, layout, trade dress, and code — is the property of Segal, Cohen & Landis, P.C. or its content suppliers and is protected by United States copyright law, California law, and applicable international intellectual property conventions.

Permitted personal use: You may view, print, and download a single copy of materials on this Site for your personal, non-commercial, informational use only, provided you do not modify the materials and you retain all copyright and proprietary notices.

Prohibited uses: Without the prior written permission of the Firm, you may not:

• Republish, reproduce, or redistribute any content from this Site
• Use any content for commercial purposes or for public display
• Remove or alter any copyright, trademark, or other proprietary notices
• Systematically copy content from this Site (including by scraping or data harvesting)
• Modify or create derivative works based on content from this Site
• Frame or embed this Site within another website without written permission

The names “Segal, Cohen & Landis,” “SCL Tax Law,” and the Firm's logos are trademarks of the Firm. Unauthorized use of these marks is strictly prohibited.

Any content you submit to us (through a contact form, email, or otherwise) is not confidential (except as noted in Section 4) and may be used by the Firm as necessary to respond to your inquiry.

By using this Site, you agree that you will not:

• Use the Site for any unlawful purpose or in violation of any applicable law
• Attempt to gain unauthorized access to any part of the Site or its systems
• Transmit any malware, viruses, or harmful code through the Site
• Use automated means (bots, scrapers, crawlers) to collect content from the Site without written permission
• Impersonate the Firm, its attorneys, or any other person or entity
• Submit false or misleading information through any contact form or booking system
• Interfere with or disrupt the integrity or performance of the Site
• Use the Site to solicit other users or to advertise any product or service
• Collect or harvest any personally identifiable information from the Site

The Firm reserves the right to block access to this Site, without notice, to any user who violates these Terms or engages in conduct the Firm deems harmful or inappropriate.

This Site may contain links to third-party websites, including legal directories, government websites (IRS.gov, court websites), and other external resources. These links are provided for your convenience only.

The Firm does not control, endorse, or guarantee the accuracy, reliability, or content of any third-party website. The Firm is not responsible or liable for any content, products, services, or practices of third-party sites. Accessing any third-party website through a link on this Site is at your own risk, and you do so subject to that website's own terms and privacy policies.

9.1 No Warranties. THIS SITE AND ALL CONTENT, INFORMATION, MATERIALS, AND SERVICES PROVIDED THROUGH THIS SITE ARE PROVIDED “AS IS” AND “AS AVAILABLE” WITHOUT ANY WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT.

9.2 No Guarantee of Results. Prior results obtained by the Firm do not guarantee a similar outcome in your case. Every legal matter is unique and depends on the specific facts, applicable law, and the particular circumstances of the client. Nothing on this Site should be construed as a promise or guarantee of any specific result.

9.3 Attorney Advertising Disclosure. This website constitutes attorney advertising under the Rules of Professional Conduct of the State Bar of California and applicable rules of other jurisdictions. The information contained herein is not legal advice. Contacting this firm does not create an attorney-client relationship.

9.4 Not Tax Advice. The tax information contained on this Site is provided for general educational purposes only and does not constitute tax advice. Tax outcomes depend on individual circumstances and applicable law. Consult a qualified IRS tax attorney before taking any action based on tax information you read on this Site.

9.5 Availability. The Firm does not warrant that the Site will be available, uninterrupted, error-free, or free of viruses or other harmful components. The Firm reserves the right to suspend or discontinue the Site at any time without notice.

10.1 General Limitation. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL SEGAL, COHEN & LANDIS, P.C., ITS PRINCIPALS, ATTORNEYS, ASSOCIATES, EMPLOYEES, AGENTS, OR AFFILIATES BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, PUNITIVE, OR EXEMPLARY DAMAGES ARISING OUT OF OR RELATED TO YOUR USE OF OR INABILITY TO USE THIS SITE, INCLUDING BUT NOT LIMITED TO DAMAGES FOR LOSS OF REVENUE, PROFITS, GOODWILL, DATA, OR OTHER INTANGIBLE LOSSES — EVEN IF THE FIRM HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

10.2 Reliance on Information. The Firm is not liable for any damages arising from your reliance on the general information published on this Site. This includes, without limitation, decisions made in connection with a tax matter, IRS proceeding, FBAR obligation, or any other legal or financial matter based on content from this Site rather than professional legal advice.

10.3 Cap on Liability. To the extent the Firm has any liability to you under these Terms, that liability is limited to the greater of (a) the amount actually paid by you to the Firm for use of the Site (which is zero, as the Site is provided free of charge) or (b) one hundred U.S. dollars ($100).

10.4 Jurisdictional Exceptions. Some jurisdictions do not allow the exclusion or limitation of certain warranties or liability for incidental or consequential damages, so the above limitations may not fully apply to you. In those jurisdictions, the Firm's liability is limited to the greatest extent permitted by applicable law.

You agree to indemnify, defend, and hold harmless Segal, Cohen & Landis, P.C. and its principals, attorneys, associates, employees, agents, and affiliates from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees) arising out of or related to: (a) your use of or access to this Site; (b) your violation of these Terms; (c) your violation of any applicable law; or (d) any content you submit through the Site.

These Terms are governed by and construed in accordance with the laws of the State of California, without regard to its conflict-of-laws principles.

Any dispute arising under or relating to these Terms or your use of this Site that cannot be resolved informally shall be submitted to the exclusive jurisdiction of the state and federal courts located in Los Angeles County, California. You consent to personal jurisdiction in those courts and waive any objection to venue or inconvenient forum.

Federal Law: Certain activities on this Site may also be governed by applicable U.S. federal law, including but not limited to the Computer Fraud and Abuse Act (18 U.S.C. § 1030) and the Digital Millennium Copyright Act (17 U.S.C. § 512).

This Site is operated and maintained in the United States. It is intended primarily for individuals seeking IRS tax representation and related U.S. tax legal services.

13.1 EU / UK Users (GDPR)

If you access this Site from the European Economic Area or United Kingdom, additional rights under the GDPR and UK GDPR apply. Please see our Privacy Policy — Section 10 for full details. EU/UK users have the right to lodge complaints with their relevant supervisory authority.

13.2 Canadian Users (PIPEDA)

Canadian residents have privacy rights under PIPEDA and applicable provincial law. Please see our Privacy Policy — Section 10.2 for full details.

13.3 Compliance with Local Law

By accessing this Site from outside the United States, you agree to comply with all local laws and regulations applicable to your use. If using this Site is not permitted under the laws of your jurisdiction, you must not access it.

The Firm makes no representation that this Site or its content complies with the laws of any jurisdiction outside the United States. Access to and use of this Site from other jurisdictions is done at your own risk.

13.4 Applicable Law for International Users

Even for international visitors, U.S. law (including California law, as specified in Section 12) governs these Terms to the maximum extent permitted by your local jurisdiction. Where mandatory local consumer protection laws provide greater protections, those laws apply to the extent required.

This Site may be accessed by attorneys, law students, or legal professionals seeking general information. The following additional terms apply:

• No solicitation: Attorneys and law firms may not use this Site to solicit clients of Segal, Cohen & Landis, P.C. or to recruit employees or associates of the Firm.
• Referrals: Attorneys interested in referring clients to the Firm for IRS tax controversy matters should contact us directly at info@scltaxlaw.com. Any referral arrangement is subject to compliance with applicable Rules of Professional Conduct regarding fee sharing and disclosure.
• Content use: Attorneys and law firms may not reproduce or redistribute content from this Site for commercial purposes, including in client newsletters, continuing legal education materials, or publications, without prior written permission.
• No legal opinion: Content on this Site does not constitute a legal opinion and may not be cited as such in any court filing or legal proceeding.
• Confidentiality of client information: Attorneys who contact the Firm regarding a potential referral must not disclose confidential client information until an appropriate conflict check is completed and, if applicable, the client has provided informed consent to the disclosure.

The Firm reserves the right to update or revise these Terms at any time, at its sole discretion, and without prior notice. The revised Terms will be effective immediately upon posting, with an updated “Last Updated” date.

Your continued use of this Site after any changes to these Terms constitutes your acceptance of the revised Terms. If you do not agree to the revised Terms, your sole remedy is to discontinue use of this Site.

Material changes that significantly affect your rights will be highlighted on this page for a reasonable period following their effective date.

If you have questions about these Terms or need to report a violation, please contact:

If you have a tax or legal matter and would like to speak with an attorney, please schedule a confidential consultation.