How are you addressing NYC sales that will close after the deadline to dispute the applicability of the tax where the seller is not a primary resident? Any language you've added to your contracts? [cid:image001.gif@01DD2015.7FF57E20] Tracey L. Daniels, Esq. 235 Main Street, Suite 330 White Plains, New York 10601 Telephone: 914.750.4155 Facsimile: 914.465.7595 Email: tracey@danielsoconnellpc.com<mailto:tracey@danielsoconnellpc.com> www.danielsoconnellpc.com<http://www.danielsoconnellpc.com/> Any draft agreements or attachments shall not be deemed binding unless and until a fully executed contract or agreement is executed by all parties. Under no circumstances will any member, employee or agent of this firm send you an email with wire instructions and/or directions to wire funds. Due to recent fraudulent activity in the legal community, such information will only be transmitted to you by Tracey Daniels, Esq, or Stephen W. O'Connell, Esq. Any wire sent based on written instructions from another party will be at your own risk. This message is being sent by or on behalf of a lawyer. It is intended exclusively for the individual or entity to which it is addressed. This communication may contain information that is proprietary, privileged or confidential or otherwise legally exempt from disclosure. If you are not the named addressee, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you have received this message in error, please notify the sender immediately by e-mail and delete all copies of the message. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with Treasury Department regulations, we inform you that any U.S. federal tax advice contained in this correspondence (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed under the U.S. Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.