Whoops -- 689.01
-----Original Message-----
From: Jeff Mazor [mailto:jmazor@mazor.com]
Sent: Tuesday, November 15, 2011 2:57 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: RE: [RPPTL LandTen] Lease Execution Question
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
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Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the
presence of two subscribing witnesses by the party creating, making,
granting, conveying, transferring or releasing such estate, interest, or
term of more than 1 year ..."
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W.
Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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
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
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But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.com http://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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
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
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attachments) is strictly prohibited. If you have received this email in
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Interesting point on blank witness lines. I understand the concept, in standard defensive mode, I sent the leases back out for witnessing yesterday, my question is did I need to.?
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.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 3:07 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.com http://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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
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
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No, you didn’t need to but you were wise to do so
[http://www.richmangreer.com/emailsig/logo.gif]
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
www.RichmanGreer.comhttp://www.RichmanGreer.com
[http://www.richmangreer.com/emailsig/meritas.gif]
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 confidential information and is intended for landten@lists.flabarrpptl.org. If you are not
landten@lists.flabarrpptl.org you are notified that disclosing, copying, distributing or taking any action in
reliance on the contents of this information is strictly prohibited. E-mail
transmission cannot be guarranteed to be secure or error-free as information could be intercepted, corrupted, lost, destroyed, arrive late or incomplete, or contain viruses. The sender (MFarach@richmangreer.com) therefore does not accept liability for any errors or omissions in the contents of this message, which
arise as a result of e-mail transmission. If verification is required please request a hard-copy version.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 3:10 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Interesting point on blank witness lines. I understand the concept, in standard defensive mode, I sent the leases back out for witnessing yesterday, my question is did I need to.?
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.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 3:07 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.comhttp://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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
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
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http://mailman.fsr.com/mailman/listinfo/landten
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http://mailman.fsr.com/mailman/listinfo/landten
Agreed.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Manuel Farach
Sent: Tuesday, November 15, 2011 3:16 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No, you didn’t need to but you were wise to do so
[Image removed by sender.]
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
www.RichmanGreer.comhttp://www.RichmanGreer.com
[Image removed by sender.]
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 confidential information and is intended for landten@lists.flabarrpptl.org. If you are not
landten@lists.flabarrpptl.org you are notified that disclosing, copying, distributing or taking any action in
reliance on the contents of this information is strictly prohibited. E-mail
transmission cannot be guarranteed to be secure or error-free as information could be intercepted, corrupted, lost, destroyed, arrive late or incomplete, or contain viruses. The sender (MFarach@richmangreer.com) therefore does not accept liability for any errors or omissions in the contents of this message, which
arise as a result of e-mail transmission. If verification is required please request a hard-copy version.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 3:10 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Interesting point on blank witness lines. I understand the concept, in standard defensive mode, I sent the leases back out for witnessing yesterday, my question is did I need to.?
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.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 3:07 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.comhttp://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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
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
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
Forget what we think, when your client sues the tenant for accelerated rent, and the judge needs a way to cut the tenant a break, the lack of witnesses may give him a way to do it. Then the client looks to you to compensate for the lost rent because you allowed the deal to close without witness signatures.
As a practical matter, yes you should have done exactly what you did do!
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 Lloyd Granet
Sent: Tuesday, November 15, 2011 3:10 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Interesting point on blank witness lines. I understand the concept, in standard defensive mode, I sent the leases back out for witnessing yesterday, my question is did I need to.?
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.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 3:07 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.com http://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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 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.
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Thank you all. Perhaps the reality is there is no law because no one lets it get to the point.
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 3:19 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
Forget what we think, when your client sues the tenant for accelerated rent, and the judge needs a way to cut the tenant a break, the lack of witnesses may give him a way to do it. Then the client looks to you to compensate for the lost rent because you allowed the deal to close without witness signatures.
As a practical matter, yes you should have done exactly what you did do!
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 Lloyd Granet
Sent: Tuesday, November 15, 2011 3:10 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Interesting point on blank witness lines. I understand the concept, in standard defensive mode, I sent the leases back out for witnessing yesterday, my question is did I need to.?
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.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 3:07 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.com http://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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 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
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I agree with Manuel and Scott. Witnesses to T’s signature are not technically required by the statute of frauds (at least the way I read it) but it’s still the prudent thing to do as everyone else suggests. Like Lloyd, I too would like to find a case that clearly interprets the statute of frauds this way because all the cases I’ve seen only deal with the lack of witnesses to the LL’s sig when T tries to enforce it against the LL, not the other way around.
Greg
Greg Hass, Senior Counsel
Office of Law & Policy | FloridaRealtors®
7025 Augusta National Drive, Orlando, FL 32822
talk: 407.438.1400, ext. 2421
visit: http://www.floridarealtors.org
The Voice for Real Estate® in Florida
[cid:image001.jpg@01C8B0EE.0B556530]
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 3:19 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
Agreed.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Manuel Farach
Sent: Tuesday, November 15, 2011 3:16 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
No, you didn’t need to but you were wise to do so
[Image removed by sender.]
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
www.RichmanGreer.comhttp://www.RichmanGreer.com
[Image removed by sender.]
To ensure compliance with requirements imposed by the IRS, we inform
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From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, November 15, 2011 3:10 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Interesting point on blank witness lines. I understand the concept, in standard defensive mode, I sent the leases back out for witnessing yesterday, my question is did I need to.?
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.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Drobner, David S.
Sent: Tuesday, November 15, 2011 3:07 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
But the issue is more about blank witness lines, the implication legal delivery wasn’t intended or is somehow flawed or even dispute of authenticity of execution, and all the hay a litigator could make when it matters the most – when you have to sue the tenant.
Practically speaking there’s little option at inception of the agreement – get the agreement fully and properly executed and witnessed and don’t mess around with an unnecessary future risk like that when it is so easily and painlessly solved up front.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, November 15, 2011 3:04 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Lease Execution Question
Excellent point that Manuel and you have raised. 689.01 says, in part:
"...in any other manner than by instrument in writing, signed in the presence of two subscribing witnesses by the party creating, making, granting, conveying, transferring or releasing such estate, interest, or term of more than 1 year ..."
Gregory R. Haney
Attorney at Law
Shumaker, Loop & Kendrick, LLP
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800
Tampa, FL 33602
813.229.7600
813.227.2277 direct
813.229.1660 fax
ghaney@slk-law.com
www.slk-law.comhttp://www.slk-law.com/
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Scott W. Dibbs
Sent: Tuesday, November 15, 2011 2:55 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Lease Execution Question
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
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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