Disclaimer

Thank you for visiting www.settlemytaxproblems.com the public web site of De Luna Law, P.C. ("De Luna Law" or "us" or "we" or “our”). The following important information generally outlines De Luna Law, the use of our web site, and the information on our web site. Please take a moment to review this information before using the web site, as it governs your use of our web site and is inclusive of disclaimers.

This website and its contents should not substitute for the advice of competent legal counsel or a financial expert offering legal or financial advice. The information contained on this website is not a solicitation for legal advice, tax advice, bankruptcy advice, accounting, or professional services, nor is it an endorsement or recommendation of any attorney.

The information contained on this website is not intended to be rendering legal, tax, insolvency, or other professional advice. As such, it should not be used as a substitute for consultation with professional, tax, legal or other competent professional advisers. De Luna Law is not responsible for any errors or omissions, or for the results obtained from the use of this information.

Transmission of information to a lawyer of De Luna Law through this web site does not create an attorney-client relationship and cannot be treated as privileged or confidential. You should not send time sensitive or confidential information via e-mail.

This web site is intended to or will constitute or create an attorney-client or other relationship between a user and De Luna Law. Internet communications and e-mail are not fully secure or private. Although precautions are taken to make web site submissions herein secure, the Internet is not a secure environment and e-mail sent may still be intercepted and read by third parties. Please be advised that a response to email and/or an initial consultation form is not equivalent to legal representation by an attorney of De Luna Law. To retain Attorneys Services you must execute a written retainer agreement which may be provided to you should you qualify for representation and the Attorney(s) choose to accept your case. Until you have been engaged as a client in writing, any and all information sent via e-mail does not create an attorney-client relationship.

The attorneys associated with De Luna Law are licensed primarily in the State of Texas. Although some De Luna Law attorneys may be licensed in other states, we do not give legal advice to people outside the boundaries of the State of Texas, unless the laws of the State of Texas apply to a specific case. Although De Luna Law attorneys are licensed in the State of Texas, under IRS Circular 230 we are able to represent taxpayers in IRS issues throughout the United States of America. This Website (excluding linked sites) is controlled by De Luna Law from its offices with the State of Texas, United States of America. It can be accessed from all 50 states, as well as from other countries around the world. As each of these jurisdictions has laws and regulations that may differ from those of Texas, by accessing this Website both you and De Luna Law agree that the statutes and laws of the State of Texas, without regard to conflicts of laws principles thereof, will apply to all matters relating to use of this Website. In the case of a dispute, you and De Luna Law agree to submit to the exclusive personal jurisdiction and venue of the State of Texas County of Bexar and the United States District Court for the Western District of Texas with respect to such dispute.

De Luna Law does not endorse any of the links in the resource sections of this site. They are provided to the public as a convenience and are used at your own risk. You should be aware that the laws and local operating procedures of different jurisdictions vary dramatically and an attorney may be able to help you discern them. De Luna Law cannot enter into an attorney-client relationship with you via this web page.

This web site is updated periodically & therefore, any additional facts, new case law, actual changes in the law or other unforeseen developments may affect the information contained on this website. Although De Luna Law makes efforts to provide current or updated information, there is no guarantee that the links, articles, or any of the other information provided is correct, complete, up-to-date, or useful to the viewer. De Luna Law does not maintain or have professional affiliations with linked pages and therefore, has no control over what the linked sites contain, and does not take any responsibility for the content therein.

This site is being provided to the public free of charge, and the De Luna Law has not received any consideration for this service.

The term "free consultation" refers to the initial consultation only. The initial consultation to assess your tax problems or debt relief options under the Bankruptcy Code is free. However, should you retain or engage De Luna Law after an initial consultation, and should the Attorney(s) choose to accept your case; you will be billed for the time spent to assess your case at the free consultation.

De Luna Law disclaims any and all warranties, whether express or implied, as to the usefulness or contents of any information or perceived service herein. De Luna Law has offered no advice herein, and if anyone reading any information in this site feels inclined to act or omit based upon what they have read here, DO NOT take any action or omission without consulting an attorney. Again, the information on this web site is not intended to create, and receipt does not constitute, an attorney-client relationship between the information on this web site is not intended to create, and receipt does not constitute, an attorney-client relationship between De Luna Law and the user or browser of this web site. Any communications over this web site may not be secure and as such may not be treated as privileged or confidential.

Any reproduction, republication, retransmission, and/or distribution of material contained within the De Luna Law web site is prohibited unless prior written permission of De Luna Law has been obtained.

Certain parts of this website may detail samples of successful resolutions of tax matters by De Luna Law on behalf of its clients. The results presented on this site in no way are to be construed as a guarantee, warrantee, or prediction regarding the outcome of your legal matter.

This web site can be accessed in all 50 states and throughout the world. Because each of these jurisdictions has its own separate laws, rules and regulations that may differ from those of Texas, by accessing this web site both you and De Luna Law agree that the laws and regulations of the United States and of the State of Texas, without regard to their conflicts of law principles, will apply to all matters relating to this web site, and that jurisdiction and venue for any matter related to this web site will be set in the federal and state courts located in Bexar County, Texas. De Luna Law makes no representation as to whether or not the contents of this web site accurately reflect the laws of your jurisdiction or whether the viewing and/or use of such contents are legal or permissible in your jurisdiction or meet the ethics rules of your jurisdiction's Bar Association or other controlling entity.

This Website contains links to other resources on the Internet. Those links are provided solely as aids to assist you to locate other Internet resources that may be of interest. They are not intended to state or imply that De Luna Law sponsors, is affiliated or associated with such linked sites. De Luna Law does not necessarily endorse, and is not responsible for, any third-party content that may be accessed through this website.

De Luna Law has offices in Dallas, Houston, Fort Worth, Austin, San Antonio, Las Vegas, and Chicago.  To the extent the Bar Rules in your jurisdiction require us to designate a principal office and/or a single attorney responsible for this site, De Luna Law designates its office in San Antonio, Texas, USA as its principal office and designates Luis R. De Luna as the attorney responsible for this site.

Unless otherwise noted, De Luna Law attorneys are not certified by the Texas Board of Legal Specialization.

THIS SITE IS NOT AFFLIATED WITH THE IRS THE US DEPARMENT OF TREASURY OR ANY OTHER GOVERNMENTAL AGENCY.

U.S. Department of Treasury Circular 230:

Pursuant to Treasury Regulations (contained in Circular 230) governing practice before the Internal Revenue Service we are required to inform you that the information on this website does not meet the requirements needed to avoid tax penalties. Therefore, please note that the information on this website is not intended or written by us to be used, and it cannot be used by you, for the purposes 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.

STATE SPECIFIC DISCLOSURES:

Alabama

De Luna Law makes no representation that the quality of the legal services to be performed by it or by any of its sponsoring attorneys is greater than the quality of the legal services by other lawyers.

Alaska

The Alaska Bar Association does not endorse or accredit certifying organizations.

Arizona

De Luna Law does not specifically advertise or do business under a trade name in the state.

California

Please note that De Luna Law is a private law firm and is not affiliated with any government agency. De Luna Law does not receive any funding from any government or not-for-profit foundation.

Colorado

De Luna Law does not specifically advertise or do business under a trade name in the state.

Florida

The hiring of an attorney is an important decision and that decision should not be based solely on advertising material. Before you decide to hire counsel to represent you, make sure you ask us or any attorney to send you free written information about the attorney's qualifications and experience.

Georgia

De Luna Law does not specifically advertise or do business under a trade name in the state.

Hawaii

The Supreme Court of Hawaii only grants certification to lawyers in good standing who have successfully completed a specialty program accredited by the American Bar Association.

Illinois

The Illinois Supreme Court does not recognize certifications of specialties in the practice of law. A certificate, award or recognition is not required to practice law in Illinois.

Indiana

De Luna Law does not specifically advertise or do business under a trade name in the state.

Iowa

De Luna Law does not specifically advertise or do business under a trade name in the state.

The Supreme Court of Iowa requires the following disclosure: The choice of a lawyer and the determination of the need for legal assistance are extremely important decisions and should not be based on advertisements or self-proclaimed expertise.
Memberships and offices in legal fraternities and legal societies, technical and professional licenses, and memberships in scientific, technical and professional associations and societies of law or field of practice do not mean that a lawyer is a "specialist" or "expert" in a particular field of law. Such memberships, licenses or offices also do not necessarily mean that a lawyer is any more expert or competent than any other lawyer.

A description of limitation of practice does not mean that any agency or board has certified the lawyer as a specialist or expert in any indicated field of law, nor does it mean that such lawyer is necessarily any more expert or competent than any other lawyer.

The Supreme Court of Iowa requires the following disclosure: All potential clients should make their own independent evaluation and investigation of any lawyer being considered for particular legal representation.

Kentucky

De Luna Law does not specifically advertise or do business under a trade name in the state.

Maine

De Luna Law does not specifically advertise or do business under a trade name in the state.

Massachusetts

The Commonwealth of Massachusetts does not certify lawyers in any particular field of law. If an attorney in Massachusetts indicates he/she is "certified" in a particular area of law, service, or field by a non-governmental body, the certifying organization is a private organization whose standards for certification are not regulated by the Commonwealth.

Mississippi

De Luna Law does not specifically advertise or do business under a trade name in the state.
Background information on any Mississippi attorney is available free upon request to that attorney.
Mississippi has no procedure for approving, certifying, or designating organizations and authorities.

Missouri

ADVERTISING MATERIAL: COMMERCIAL SOLICITATIONS ARE PERMITTED BY THE MISSOURI RULES OF PROFESSIONAL CONDUCT, BUT ARE NEITHER SUBMITTED NOR APPROVED BY THE MISSOURI BAR OR THE SUPREME COURT OF MISSOURI.

Likewise, neither the Supreme Court nor the Missouri Bar reviews or approves certifying organizations or specialist designations in the field of law.

Nevada

De Luna Law does not specifically advertise or do business under a trade name in the state.
Neither the State Bar of Nevada, nor any agency of the State Bar has certified any lawyer identified in this advertisement as a specialist or expert, except as indicated. Anyone considering hiring an attorney should independently investigate the lawyer's qualifications, credentials, and ability.

New Jersey

De Luna Law does not specifically advertise or do business under a trade name in the state.
The Supreme Court of New Jersey recognizes certifications in some areas of legal practice. If a lawyer claims certification as a specialist or expert in a field of law or practice and does not specifically indicate that such certification has been granted by the Supreme Court of New Jersey or by an organization approved by the American Bar Association, then the user should understand that the claimed certification body has either not been approved or been denied certification by the Supreme Court of New Jersey and the American Bar Association.

New Mexico

LAWYER ADVERTISEMENT

Any certification by an organization other than the New Mexico Board of Legal Specialization does not constitute recognition by the New Mexico Board of Legal Specialization, unless the lawyer is also recognized by the board as a specialist in that particular area of law.

New York

De Luna Law does not specifically advertise or do business under a trade name in the state.

Rhode Island

The Rhode Island Supreme Court licenses all lawyers in the general practice of law. The Court does not license or certify any lawyer as an expert or specialist in any field of practice of law.

Tennessee

Tennessee recognizes Certifications of Specialization in the following areas of practice of law: Civil Trial, Criminal Trial, Business Bankruptcy, Consumer Bankruptcy, Creditor's Rights, Medical Malpractice, Legal Malpractice, Accounting Malpractice, Elder Law, Estate Planning, and Family Law. Listing of related or included practice areas by a lawyer does not constitute or imply a representation of certification of specialization. No attorneys listed on this site imply or represent that they hold a certificate of specialization other than where specifically indicated.

Texas

Unless otherwise specifically indicated, Not Certified by the Texas Board of Legal Specialization

Washington

The Supreme Court of Washington does not recognize certification of specialties in the practice of law. Any such certificate, award, or recognition is not required to practice law in the State of Washington.

Wyoming

The State Bar of the State of Wyoming does not certify any lawyer as a specialist or expert. Any person considering a lawyer for representation should independently investigate the lawyer's credentials, qualifications and ability and should not rely on advertisements or self-proclaimed expertise.

BANKRUPTCY DISCLOSURE
Pursuant to 11 U.S.C. §528, “We are a debt relief agency. We help people file for bankruptcy relief under the Bankruptcy Code.”

De Luna Law represents clients before the IRS – Internal Revenue Service  and in Federal Courts throughout the United States, including Texas, New York, Illinois, California, Nevada, Arizona,   Colorado,  Connecticut,  Delaware ,  Florida ,  Georgia,  Hawaii,  Idaho,  Iowa,   Kansas,  Kentucky,  Louisiana,  Maine,   Maryland,  Massachusetts,  Michigan,  Minnesota,  Mississippi ,  Missouri,  Montana,  Nebraska,  New Hampshire, New Jersey,  New Mexico,  North Carolina,  North Dakota,  Ohio,  Oklahoma,  Alaska,  Oregon,  Pennsylvania,  Arkansas,  Rhode Island,  South Carolina,  South Dakota,  Tennessee,  Utah,  Vermont,  Virginia,  Washington,  West Virginia,   Wisconsin,  Wyoming,  Alabama, and  Washington D.C. We litigate matters in U.S. Tax Court and provide White Collar Criminal Defense for clients charged with IRS Tax Crimes and financial crimes in U.S. District Courts. De Luna Law represents clients in all 50 United States with IRS tax problems, IRS tax controversies, IRS Criminal Investigations, and in IRS Audits.