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In so far as tax matters are discussed:

IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments and enclosures) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party who is not the original addressee of this communication any transaction or matter addressed herein.

AV® Peer Review Rating:

An AV rating is a significant accomplishment – a testament to the fact that a lawyer’s peers rank him or her at the highest level of professional excellence. A lawyer must be admitted to the bar for 10 years or more to receive an AV rating.

Martindale-Hubbell is the facilitator of a peer review rating process. Ratings reflect the confidential opinions of members of the Bar and the Judiciary. Martindale-Hubbell Ratings fall into two categories – legal ability and general ethical standards.

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In accordance with the Colorado Rules of Professional Conduct Rule 7.2(d), Susan R. Harris is an attorney at Susan R. Harris & Associates, LLC and is the attorney responsible for the content of this website.