This web site was created by
Don D. Nelson, Attorney, C.P.A.

All rights are reserved.

You have permission to print, reproduce, or distribute any of its pages for your personal use only, so long as (a) you do not modify any page and (b) you include this page with any distribution.

Web site use does not create an attorney-client relationship

         Your use of this web site and its information does not create any attorney-client or CPA-client relationship. Hiring a lawyer or CPA is an important decision and you should only make that decision after considering all relevant information, including information that may not be on this web site. Don D. Nelson, Attorney, CPA, has made an effort to comply with all legal and ethical requirements of the State of California in developing this site.

Sending an e-mail does not create an attorney-client relationship

Sending an e-mail to Don D. Nelson or his office does not create any client relationship. Also, you should not transmit confidential information over the internet when making inquiries. Once you sign an engagement agreement with Don Nelson, Attorney at Law, C.P.A., we may then exchange information freely.


The material on this web site is for informational purposes only. This information is not legal advice. The law changes constantly, and the information may not be correct on the date you read it, and it may not apply to your particular legal problem. Each legal problem depends on its own facts, and the law is different in each state and country. Because of this, you should not rely on any information in this web site without first obtaining advice from a licensed, competent attorney or CPA about your particular problem.

The material on this web site may not be appropriate in places other than California, and Don D. Nelson, Attorney at Law, C.P.A. cannot give you permission to access these materials from any state or country where doing so is illegal or otherwise prohibited. If you access this web site from places outside of California, you do so at your own risk and are responsible for complying with the laws and regulations of your state and country. This web site is maintained by Don D. Nelson, Attorney at Law, CPA whose offices are located in Orange County, California. By accessing this web site you agree that California law will apply to all matters relating to its use. If there is any dispute over this web site, you agree that jurisdiction and venue over that dispute and all parties to that dispute rests in the Superior Court of Orange County and the United States District Court for the Central District of California. Don D. Nelson Attorney at Law, CPA assumes no liability for the use or interpretation of information in this web site. This web site is offered "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT OF THIRD PARTY RIGHTS. To the extent the State Bar Rules in your jurisdiction require designation of a principal office and/or a single attorney responsible for this site, Don D. Nelson, Attorney at Law, CPA designates his office in Dana Point, California, USA as his principal office. 

U.S. TREASURY CIRCULAR 230 DISCLOSURE ON TAX ADVICE:  Any U.S. tax advice contained in the body of this website or downloads therefrom, and any attached documents, were not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions, or for the purpose of promoting, marketing, or recommending a transaction to a third party unless we have expressly indicated otherwise.


Thank you for your understanding and time in reading these terms.