LEGAL DISCLAIMER

ELECTRONIC MAIL CONFIDENTIALITY NOTICE

The Firm utilizes a server based Email system as well as portable devices for electronic communications. All electronic mail sent from Firm personnel is subject to the below standard Electronic Mail Confidentiality Notice and is deemed to have been delivered with this notice attached:

All electronic mail messages and attachments sent to or from the Firm may contain confidential information belonging to the sender which is protected by the attorney-client privilege. This information is intended only for the use of the individual or entity in the electronic communication. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution (electronic or otherwise), forwarding or the taking of any action in reliance on the contents of this information is strictly prohibited. If you have received any electronic transmission in error, please immediately notify us by telephone, facsimile, or email to arrange for return of the electronic email, attachments, or documents.

COMPLIANCE WITH IRS CIRCULAR 230 NOTICE & TAX REGULATIONS

IRS Circular 230 Required Notice--IRS regulations require that we inform you that to the extent fax or email communications contain any statement regarding federal taxes, that statement was not written or intended to be used, and it cannot be used, by any person (i) for the purpose of avoiding federal tax penalties that may be imposed on that person, or (ii) to promote, market or recommend to another party any transaction or matter addressed herein.

The United States Treasury Department and the Internal Revenue Service have been engaged in an effort to curb abusive tax shelters. As part of this effort, the IRS issued regulations known as IRS Circular 230 that have broad effects on tax-related communications sent by the firm to clients, including those communications relating to federal income tax planning techniques.

The new rules require us to add certain standard language to many of our letters, memos, e-mails, and other correspondence concerning federal tax matters, unless the advice is in the form of a formal opinion that complies with the requirements of IRS Circular 230.

The standard language follows:

IRS Circular 230 Required Notice--IRS regulations require that we inform you that to the extent this communication contains any statement regarding federal taxes, that statement was not written or intended to be used, and it cannot be used, by any person (i) for the purpose of avoiding federal tax penalties that may be imposed on that person, or (ii) to promote, market or recommend to another party any transaction or matter addressed herein.

In order to comply with the requirements of IRS Circular 230, the firm has adopted a policy of generally including language similar to that described in the previous paragraph in all written communications (including e-mails) sent by attorneys unless the writer specifically determines not to include it. As a result, you may see the disclosure language in e-mails from us that do not discuss any tax issues. The inclusion of the disclosure does not indicate that tax-related penalties would, or could, be asserted.

A practitioner who fails to satisfy the requirement of the new rules risks censure, disbarment and substantial penalties.

In those cases where a client does not want written advice to state that it cannot be used for the purpose of avoiding tax-related penalties, attorneys will often need to provide lengthy opinions which carefully evaluate all potential federal tax issues. These opinions will likely require a time-consuming investigation into the facts underlying the federal tax issues and a substantial amount of research of relevant law to determine whether we can issue such an opinion. Unfortunately, we believe that complying with Circular 230 in providing such tax advice may substantially increase costs to clients.

Should you have any questions about IRS Circular 230 or the disclosure, please call us.

THE MATERIALS ON THIS WEB SITE ARE PROVIDED FOR INFORMATIONAL PURPOSES ONLY AND

DO NOT CONSTITUTE LEGAL ADVICE.

Your review of the information on this web site is not intended to create an attorney-client relationship between you and the Firm. You should not act or rely on any information in or referenced by this website without seeking the advice of a qualified attorney. The hiring of an attorney is an important decision that should not be based solely upon your review of websites and advertisements. Before you decide, please contact one of our attorneys to obtain more information about our qualifications and experience.

Although we would be pleased to hear from you, we cannot represent you until we know that doing so will not create a conflict of interest. Accordingly, please do not send any confidential information to us, unless you have first received a written engagement letter from us that we represent you. Unless we represent you, any information that you send us may not be treated as privileged or confidential and you may lose or materially prejudice your valuable rights and interests. The best way to initiate a possible representation is to telephone or make an appointment with one of our attorneys, who can then take you through our conflict-of-interest procedure and help you decide if we are suited and available to handling your needs.

All attorneys are licensed to practice law only in Mississippi, unless otherwise indicated. The listing of practice areas or experiences does not indicate or imply that any of our attorneys are certified, or a specialist or an expert in a particular area of law.

In some cases, the Firm retains special counsel to assist the Firm in servicing our client's interests.

The Firm does not guarantee the material on this website to be accurate or up-to-date. Any links and references to other sites or entities are provided only for the general interest of our visitors, and are not intended to state or imply that the Firm is affiliated with, endorses, or is endorsed by, such other sites or entities, or is legally authorized to use any trade name, trademark, service marks, logo, or copyrighted material reflected in such sites.

The Firm has endeavored to comply with the Mississippi State Bar Association Rules of Professional Conduct in compiling this website. In some jurisdictions, this website may be considered an ADVERTISEMENT and is required to be designated as such. To the extent that the rules in Mississippi or other jurisdiction require us to designate a principal office and/or single attorney responsible for the content of this website, the Firm designates our office in Flowood, MS as its principal office and Harris H. Barnes, III as the attorney responsible for this website. The Firm does not desire to represent clients generated by this website from jurisdictions where the material on this website does not comply with the ethical rules governing the content of law firm websites.