Below are answers to some common questions concerning the nature and scope of the Mr. Cope's practice of U.S. tax law.

• How can my company engage Mr. Cope to provide his services?
  Perpsective clients should contact Mr. Cope by email or phone to arrange an intial consultation at no charge.  Perspective clients should not send Mr. Cope any business documents (e.g., contracts, descriptions of proposed transactions, financial information, economic studies, etc.) prior to  signing an engagement letter with the firm. 
• Does Mr. Cope represent non-U.S.corporations or individuals who are citizens or residents of a country other than the United States? 
  Yes.  Mr. Cope regularly represents non-U.S. corporations and non-residents in connection with their U.S. business or investment activities.
• Does Mr. Cope provide second opinions on transactions?
  Yes.  Mr. Cope has experience reviewing tax opinions prepared by other advisors for errors and omissions either in conection with financial audits or in conection with a significant transaction in which his client was seeking assurance that the work of another tax advisor was correct.
• Can Mr. Cope prepare legal opinions that can be used for FIN 48 purposes?
  Mr. Cope can prepare tax opinions suitable for FIN 48 purposes, and he has substantial experience working with CPAs on tax issues arising in financial audits.
• Can Mr. Cope represent a client under audit by the IRS?
  Mr. Cope can represent a client before the IRS.  He also can represent a client in the courts should the issue remain unresolved after Appeals.  He also can initiate a MAP under an income tax treaty in the case of a cross-border tax dispute should the need arise.
• Can Mr. Cope represent a client seeking a private letter ruling from the IRS on a question of US tax law?
  Mr. Cope can represent a client seeking a private letter ruling from the IRS.  The IRS will not rule on many tax questions; however, and in certain cases the likelihood of obtaining a ruling is remote.
• Can Mr. Cope represent a client seeking an APA from the IRS?
  Mr. Cope can represent a client seeking an APA; either a bilateral APA or a unilateral APA.
• Can Mr. Cope provide advice to clients on state tax law?
  Mr. Cope can provide advice to client on questions of state and local tax law. However, Mr. Cope generally cannot provide advice on questions of Connecticut law, including Connecticut tax law.
• Can Mr. Cope provide advice to clients on foreign tax law?
  Mr. Cope is not admitted to practice law in any foreign jurisdiction, and he does not give any advice on foreign law or represent clients in foreign courts.  He has worked with many foreign advisors over the years, and he can refer clients to an appropriate foreign advisor to advise them on their issues.
• Can Mr. Cope prepare the transfer pricing documentation required to avoid some penalties under the Internal Revenue Code?
  In general, it is not cost effective for a client to hire Mr.Cope to prepare such documentation, but he can hire an economist for a client under a Kovel agreement and review such documentation.
• Can Mr. Cope prepare tax returns for a client?
  Mr. Cope does not prepare and file tax returns for clients, but he can refer clients to a suitable accountant to do this work.  He can review tax returns prepared by an accountant to confirm positions taken on the return.  He also can advise on penalties and disclosure issues associated with the filing of tax returns.
• Is Mr. Cope a CPA?
  Mr. Cope is not a CPA.  He does not provide accounting services or financial oversight services of any type.