Terms of Use and Disclaimer

Chokshi, Mund & Raczkowski, P.C. (CMR) is a State of Connecticut Corporation. CMR Payroll Service.com is a division of CMR.

The information contained and accessed on this site is provided by CMR for general guidance to our clients, friends, business associates and other interested parties and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with the CMR professional who is aware of the reader's individual situation, circumstances, and jurisdiction. Users acknowledge and agree that the use of this Site does not create nor imply an advisory relationship, in any form, with CMR.

This site, including all text, images, software and other content contained herein, and the compilation and arrangement thereof, is owned exclusively by us and/or our suppliers and is protected by copyright, trademark and other laws. All rights reserved. All trademarks appearing on this site are the property of their respective owners. You may not use any such trademarks for any purpose whatsoever without the express prior written permission of the owner.

While we use reasonable efforts to furnish accurate and up-to-date informatio, we do not warrant that any information contained in or made available through this site is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this site or such other materials or communications.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, CMR does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall CMR, its principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortuous actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

All hyperlinks provided on the site are for informational purposes only and are maintained by third parties that are in no way affiliated with CMR. Therefore, CMR makes no representations as to the accuracy, completeness, or any other aspect of the information contained and/or obtained from third party websites accessed through hyperlinks.

We reserve the right to terminate, suspend or otherwise restrict your access to this site, or any portion thereof, at any time for any reason whatsoever including, but not limited to, your violation of these terms and conditions or any inappropriate or unlawful behavior on your part. We shall not be liable to you or any third party for any such termination, suspension, or restriction.

This site is maintained from within the State of New York, USA. We make no representation that this site or any content on or accessed through this site is appropriate or available for use in other jurisdictions. You are responsible for compliance with all local laws and regulations, as applicable. Use of this site and any dispute arising therefrom shall be governed by the laws of the State of New York, USA without regard to principles of conflict of laws.

We reserve the right to modify, suspend or discontinue this site or any portion hereof at any time with or without notice. We shall not be liable to you or to any third party for any such modification, suspension or discontinuance.

To ensure compliance with requirements imposed by the IRS (known as “Circular 230”), we inform you that any tax advice contained herein 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.