The information on this Web site is provided for informational purposes only. It is not offered as and does not constitute legal advice.  You should always consult with an attorney for any advice on your individual legal matters.  Any discussion of tax-related matters is not intended or written to be used, and cannot 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 matter addressed herein.  While every effort is made to keep the information accurate and up-to-date, no warranty is made as to the accuracy, reliability, timeliness, or completeness of the information contained or referenced herein.  Links to Web pages of other entities are included in this web site as a convenience and are not intended as an endorsement or recommendation of those sites.  No representation or warranty is made and no responsibility is assumed for the security, content, information policies, privacy policies or other practices or policies of any sites to which links are provided.   

This Web site may be considered advertising under the North Carolina Revised Rules of Professional Conduct or and every effort has been made to comply with applicable legal and ethical requirements in creating this site.  Prior results do not guarantee a similar outcome. The outcome of any case on which we work cannot be predicated on previous results. 

No attorney-client relationship is established by the use of this website or by communications made to or by means of this website.  Electronic mail or other communication to Stephen P. Stewart, stephenpstewart.com, or stephenpstewartlaw.com in connection with a matter for which I do not already represent you may not be treated as privileged or confidential. Communications are not privileged until the client and lawyer have agreed on legal representation. Please do not send confidential information to me via e-mail or in any other manner without first communicating directly with me about the attorney-client relationship. The transmission of an e-mail request for information does not create an attorney-client relationship.