Professional Disclaimer

Effective date: August 27, 2026

General educational information

The material on this website is provided for general informational and educational purposes. It is not tax, accounting, legal, investment, or financial advice for any particular person or situation. Tax rules and administrative procedures change, and general information may not address facts that materially affect a specific matter.

No CPA-client relationship

Viewing this website, submitting a consultation form, sending an email, leaving a voicemail, or participating in an initial consultation does not by itself create a CPA-client relationship. A professional relationship begins only after Daniel Hawthorne, CPA accepts the engagement and both parties enter into a written engagement agreement defining the scope and terms of services.

No legal services

Daniel Hawthorne is a Certified Public Accountant, not an attorney, and does not provide legal representation or legal advice. Questions involving bankruptcy filings, litigation, criminal exposure, legal rights, or other legal matters may require advice from a qualified attorney. When appropriate, tax analysis may be coordinated with a client's legal counsel.

No guarantee of outcome

Descriptions of tax relief programs and possible resolution strategies are not promises or guarantees. Eligibility and results depend on the facts, supporting documentation, applicable law, agency procedures, and the decisions of the relevant taxing authority. Past outcomes do not predict or guarantee future results.

Deadlines and urgent matters

Do not rely on a website submission or ordinary email to preserve appeal rights, stop collection activity, or satisfy a filing or response deadline. If a notice contains an approaching deadline, state that clearly when contacting the practice and continue taking reasonable steps to protect your rights until an engagement has been formally accepted.

Confidentiality and electronic communications

Information sent before an engagement is accepted may not be treated as confidential to the same extent as information exchanged within an established professional relationship. Do not send Social Security numbers, passwords, complete tax account numbers, or tax documents through ordinary email or the initial consultation form. Secure transmission instructions will be provided when appropriate.

Third-party resources

Links to government agencies, professional organizations, forms, portals, or other third-party resources are provided for convenience. Daniel Hawthorne, CPA does not control and is not responsible for their availability, accuracy, privacy practices, or content.

Professional judgment

Any professional advice or representation is based on the agreed scope of an engagement and the information provided by the client. Clients remain responsible for providing complete, accurate, and timely information and for reviewing documents and decisions presented to them.