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The Law Office of Timothy G. Niarhos is located in Tennessee, and unless otherwise indicated, our attorneys are licensed to practice law in the State of Tennessee only. All information and material in this website is believed to be accurate. Nonetheless, nothing in this website should be considered legal advice on any particular topic. We make no representation that the material contained in this site is appropriate or available for use in other locations.

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Pursuant to Circular 230 issued by the United States Treasury Department, any comment or opinion in this communication relating to a federal tax issue is not intended to be used, and cannot be used, by a taxpayer for the purpose of avoiding tax-related penalties that may be imposed under federal tax law.

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