Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition that lack of witnesses for a tenant signature does not impact the enforceability of lease executed by a tenant.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained in this transmission and any attachments hereto is not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent, (b) confidential, and (c) intended only for the use of the individual or entity to which it is addressed. If the addressee is a client, this communication is also subject to applicable privileges. If you are not the addressee, or the employee or agent responsible for the delivery to the addressee, any dissemination, distribution or copying of this communication is prohibited. If you received this communication in error: (a) any dissemination, distribution or copying is prohibited, and (b) Lloyd Granet, P.A. requests that you immediately notify us at (561) 999-9300 (collect) and destroy this communication. Thank you.
</pre>IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted<br>U.S. Treasury Department Regulations, we are now required<br>to advise you that, unless otherwise expressly indicated,<br>any federal tax advice expressed above was neither<br>written nor intended by the sender or this firm to be<br>used and cannot be used by any taxpayer for the purpose <br>of avoiding penalties that may be imposed under U.S. tax <br>law. If any person uses or refers to any such tax advice<br>in promoting, marketing or recommending a partnership or<br>other entity, investment plan or arrangement to any <br>taxpayer, then the advice should be considered to have<br>been written to support the promotion or marketing by a <br>person other than the sender or this firm of that <br>transaction or matter, and such taxpayer should seek<br>advice based on the taxpayer's particular circumstances<br>from an independent tax advisor.<br><br><br>The information in this email transmission is privileged<br>and confidential. If you are not the intended recipient,<br>nor the employee or agent responsible for delivering it to<br>the intended recipient, you are hereby notified that any<br>dissemination or copying of this transmission (including<br>any attachments) is strictly prohibited. If you have<br>received this email in error, please notify the sender by<br>email reply. Thank you.<br><pre>
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B. Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition that
lack of witnesses for a tenant signature does not impact the enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice contained
in this transmission and any attachments hereto is not intended or written
to be used and may not be used by any person for the purpose of (i) avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her
agent, (b) confidential, and (c) intended only for the use of the individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect) and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties that
may be imposed under U.S. tax law. If any person uses or refers to any such
tax advice in promoting, marketing or recommending a partnership or other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and confidential.
If you are not the intended recipient, nor the employee or agent responsible
for delivering it to the intended recipient, you are hereby notified that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
No I have the lease signed by the landlord with witnesses and by tenant
without witnesses and the question is do I need to send it back out.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
his/her
agent, (b) confidential, and (c) intended only for the use of the
individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
confidential.
If you are not the intended recipient, nor the employee or agent
responsible
for delivering it to the intended recipient, you are hereby notified
that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
LL has 2 witnesses though right?
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
his/her
agent, (b) confidential, and (c) intended only for the use of the
individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
confidential.
If you are not the intended recipient, nor the employee or agent
responsible
for delivering it to the intended recipient, you are hereby notified
that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
Yes. Statute of frauds -. Partial performance obviates need for witnesses.
Sent from my iphone
On Nov 15, 2011, at 2:42 PM, "Neil B. Shoter" <NShoter@shutts.commailto:NShoter@shutts.com> wrote:
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition that lack of witnesses for a tenant signature does not impact the enforceability of lease executed by a tenant.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.commailto:lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained in this transmission and any attachments hereto is not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent, (b) confidential, and (c) intended only for the use of the individual or entity to which it is addressed. If the addressee is a client, this communication is also subject to applicable privileges. If you are not the addressee, or the employee or agent responsible for the delivery to the addressee, any dissemination, distribution or copying of this communication is prohibited. If you received this communication in error: (a) any dissemination, distribution or copying is prohibited, and (b) Lloyd Granet, P.A. requests that you immediately notify us at (561) 999-9300 (collect) and destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
The information in this email transmission is privileged
and confidential. If you are not the intended recipient,
nor the employee or agent responsible for delivering it to
the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including
any attachments) is strictly prohibited. If you have
received this email in error, please notify the sender by
email reply. Thank you.
landten mailing list
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http://mailman.fsr.com/mailman/listinfo/landten
From the perspective of enforceability under Fla. Stat. 689.01, the answer is "no" because only the landlord is transferring an interest in real property. From the evidentiary perspective, i.e., will the tenant admit or deny it signed the lease, etc., you may want to (but that is your call)
Manuel Farach / Of Counsel - Board Certified in Real Estate Law and Business Litigation by The Florida Bar
Richman Greer P.A.
One Clearlake Centre
Suite 1504
250 Australian Avenue South
West Palm Beach, Florida 33401
Office:561.803.3500
Fax: 561.820.1608
Direct: 561.803.3501
Email: MFarach@richmangreer.com
To ensure compliance with requirements imposed by the IRS, we inform
you that any U.S. federal tax advice contained in this communication (including
any attachments) 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 any transaction or matter
addressed herein.
This message contains
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-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 2:49 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No I have the lease signed by the landlord with witnesses and by tenant
without witnesses and the question is do I need to send it back out.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
his/her
agent, (b) confidential, and (c) intended only for the use of the
individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
confidential.
If you are not the intended recipient, nor the employee or agent
responsible
for delivering it to the intended recipient, you are hereby notified
that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 2:49 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No I have the lease signed by the landlord with witnesses and by tenant
without witnesses and the question is do I need to send it back out.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
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matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
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the
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addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
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Are witnesses even required for T's signature? Doesn't statute say witnesses required for party conveying the leasehold interest- i.e., landlord?
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 2:50 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
LL has 2 witnesses though right?
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
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promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
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or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
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should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
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or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
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Having been in that situation multiple times, I always send it back to the Tenant to get it properly executed. Better to deal with it at the beginning of the deal rather than send the e-mail to the list serve and ask the question when the Tenant is in default or is claiming the lease is unenforceable a year from now. Yes, clients hate it, but better safe than sorry.
George A. Pincus, Esq.
Stearns Weaver Miller Weissler
Alhadeff & Sitterson, P.A.
New River Center, Suite 2100
200 East Las Olas Boulevard
Ft. Lauderdale, FL 33301
Telephone: 954-766-9705
Facsimile: 954-766-9719
E-mail: gpincus@stearnsweaver.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 2:49 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No I have the lease signed by the landlord with witnesses and by tenant
without witnesses and the question is do I need to send it back out.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
his/her
agent, (b) confidential, and (c) intended only for the use of the
individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
confidential.
If you are not the intended recipient, nor the employee or agent
responsible
for delivering it to the intended recipient, you are hereby notified
that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
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He-- yes.
I assumed that you raised the question because the tenant was in possession,
you were trying to enforce, and the tenant defended using 687.01.
If this is early in the game and the tenant hasn't yet taken possession, by
all means get it fixed now.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of George Pincus
Sent: Tuesday, November 15, 2011 2:56 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Having been in that situation multiple times, I always send it back to the
Tenant to get it properly executed. Better to deal with it at the beginning
of the deal rather than send the e-mail to the list serve and ask the
question when the Tenant is in default or is claiming the lease is
unenforceable a year from now. Yes, clients hate it, but better safe than
sorry.
George A. Pincus, Esq.
Stearns Weaver Miller Weissler
Alhadeff & Sitterson, P.A.
New River Center, Suite 2100
200 East Las Olas Boulevard
Ft. Lauderdale, FL 33301
Telephone: 954-766-9705
Facsimile: 954-766-9719
E-mail: gpincus@stearnsweaver.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 2:49 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No I have the lease signed by the landlord with witnesses and by tenant
without witnesses and the question is do I need to send it back out.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
his/her
agent, (b) confidential, and (c) intended only for the use of the
individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
confidential.
If you are not the intended recipient, nor the employee or agent
responsible
for delivering it to the intended recipient, you are hereby notified
that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
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If this is a new lease, yes, send it back out for execution before two
witnesses (see 689.01). There are estoppel-based decisions holding
otherwise after the fact, but it sounds like you are at square one.
This case and its progeny may be helpful, too: Taylor v. Rosman, 312 So.
2d 239 (Fla. 3d DCA 1975).
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-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 2:49 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No I have the lease signed by the landlord with witnesses and by tenant
without witnesses and the question is do I need to send it back out.
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Tuesday, November 15, 2011 2:43 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
The easy way: Has the tenant taken possession?
If so, I can give you law that such partial performance estops the
tenant
from denying liability.
Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd., Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax: 954-962-3560
Email: JMazor@Mazor.com
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Tuesday, November 15, 2011 2:40 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Lease Execution Question
Please see question below.
From: Lloyd Granet [mailto:lgranet@granetlaw.com]
Sent: Tuesday, November 15, 2011 2:23 PM
To: Neil B. Shoter
Subject:
Is anyone aware of any case law which supports the proposition
that
lack of witnesses for a tenant signature does not impact the
enforceability
of lease executed by a tenant.
This email message was sent by:
_______________________________
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure
compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained
in this transmission and any attachments hereto is not intended or
written
to be used and may not be used by any person for the purpose of (i)
avoiding
any penalty that may be imposed by the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any tax-related
matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or
his/her
agent, (b) confidential, and (c) intended only for the use of the
individual
or entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the
addressee, or the employee or agent responsible for the delivery to the
addressee, any dissemination, distribution or copying of this
communication
is prohibited. If you received this communication in error: (a) any
dissemination, distribution or copying is prohibited, and (b) Lloyd
Granet,
P.A. requests that you immediately notify us at (561) 999-9300 (collect)
and
destroy this communication. Thank you.
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties
that
may be imposed under U.S. tax law. If any person uses or refers to any
such
tax advice in promoting, marketing or recommending a partnership or
other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that
transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.
The information in this email transmission is privileged and
confidential.
If you are not the intended recipient, nor the employee or agent
responsible
for delivering it to the intended recipient, you are hereby notified
that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.
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