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MAK PRIVACY POLICY


MAK Tax Law Group, P.C. (“MAK”) is committed to safeguarding the personal information that MAK may collect about visitors to this website and about clients of visitors to this website (any such visitor or visitor’s client, “you” or “your”).  


This website’s “MAK Privacy Policy” page sets forth how, for how long and under what circumstances “personal information” about you may be collected, used, retained and shared/disclosed by MAK (the “MAK Privacy Policy”). Before you provide any information to MAK, you should first carefully read the following discussion to become apprised of the MAK Privacy Policy.  


For purposes of the MAK Privacy Policy, “personal information” refers to information that either directly or indirectly enables you to be identified or recognized. If you are a California resident, see “Your rights as regards your personal information collected by MAK – Those of you who are California residents” below as regards what “personal information” may mean for you.   


Personal information that MAK may collect about you 


Personal information that MAK may collect about you may include the following:


•  Identification information – For example (“E.g.,” or “e.g.,”), your: (i) name; (ii) employment positions/titles; (iii) ownership interests/management roles in partnerships, limited liability companies, corporations and other entities; (iii) age/date of birth; and (iv) social security number (SSN), employer identification number (EIN), taxpayer identification number (TIN), individual taxpayer identification number (ITIN), passport information.


•   Contact information – E.g., your: (i) cell/telephone/fax number(s); (ii) email address(es); (iii) social media account(s)/handles; and (iv) home and work addresses.


•   Tax returns/tax return information – Your (and, if applicable, your spouse’s) tax returns and tax return information. 


•   Financial information – E.g., your bank and securities account statements and information.


•  Legal and regulatory compliance information – E.g., information to enable MAK to be able to comply with “know your client”, “anti-money laundering”, “professional/ethical” rules (e.g., New York Rules of Professional Conduct) and other legal and regulatory obligations and requirements which may be/become applicable to MAK (and/or to its founding tax attorney). 

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•    Cookie and device data information – E.g., information about your visit to MAK’s website, your device’s Internet Protocol (IP) address, device identifier, browser type and version, operating system and network, location, time zone setting, etc. See “Cookies, web browsers, web server logs and other technologies” below. 


How MAK may collect personal information about you


Although no information or documents can be provided through this website, MAK may collect personal information about you in a variety of other ways, including, e.g.,: 


•    From you directly and voluntarily, e.g., by you emailing or calling MAK using the email address or phone number posted by this website 

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•   During the course of MAK’s representation of you/your interests should you engage MAK to provide such representation by entering into a written engagement agreement with MAK 

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•   From you indirectly by your use of this website, e.g., through cookies, see “Cookies, web browsers, web server logs and other technologies” below 

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•   From publicly accessible sources 


MAK’s retention of your personal information


MAK may retain your personal information that it may collect/have collected for as long as MAK determines it to be necessary or desirable for the purposes set forth in this MAK Privacy Policy discussion. See “Purposes for which your personal information may be used” below. 


Moreover, in all events, MAK may retain your personal information for such additional time as MAK determines in good faith to be necessary or desirable to, and to be able to in the future: (a) be in compliance with applicable law, rules, regulations, requirements and/or guidance; and (b) establish, exercise, pursue/assert and/or defend MAK’s rights, property and/or interests, including, e.g., to defend against (or against prospective) claims, allegations, accusations, etc. of misconduct, noncompliance or other wrongdoing by MAK (and/or by its founding tax attorney). 


MAK may also retain your personal information for other legitimate business/practice purposes, including, e.g., as information to be retained as part of MAK’s client files. 


Purposes for which your personal information may be used


Your personal information may be used for one or more of the following purposes:


•    for MAK to contact you and respond to your requests and enquiries;

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•    using cookies, web browsers, web server logs and other technologies, see “Cookies, web browsers, web server logs and other technologies” below, for MAK to improve the functionality, operations and experience of its website, and for marketing and advertising purposes, etc.; 

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•    for MAK to ensure the security and confidentiality of your personal information, as well as to prevent fraud and other illegal activities;

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•   for MAK to provide you the legal representation/legal services for which you contracted for MAK to provide by having entered into a written engagement agreement with MAK, as well as for MAK’s administration of your client account with MAK, e.g., your personal information being maintained in third party practice management software through which MAK’s time entries on your account and your MAK invoices may be processed and generated; 

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•    for MAK to contact you – unless you advise MAK by emailing Elizabeth J. Markey at [email protected] that you prefer MAK not doing so – to apprise you of legal and/or MAK firm developments, services, events (and to invite you to said events), and other matters that MAK believes may be of interest to you;

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•    for processing/maintenance by third party service providers and companies for they to be able to provide MAK with information technology (“IT”), practice management, marketing, advertising and other services and support as well as access to venues, software, platforms and other tools; and 

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•    for MAK (and, as may be applicable, its founding tax attorney) to comply with laws, rules, regulations, requirements and guidance, including professional/ethical obligations (e.g., New York Rules of Professional Conduct) – including to respond/reply to inquiries, subpoenas, court orders, etc. –with and/or to which MAK determines it (and/or its founding tax attorney) would need to comply and/or respond/reply. 


With/to whom your personal information may be shared/disclosed


Your personal information may be shared and/or disclosed:


•    in, and/or in connection with, the providing of MAK’s legal representation/legal services for which you contracted for MAK to provide;  

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•    with and/or to MAK’s employees, agents and other representatives;

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•  with and/or to third party service providers and companies for processing/maintenance so they are able to provide MAK with IT, practice management, marketing, advertising and other services and support as well as access to venues, software, platforms and other tools, including, e.g.,: a third party’s practice management software through which MAK’s time entries and your MAK invoices may be processed and generated; a third party provider of IT services/support;    

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•    with and/or to law enforcement, regulatory, governmental and other authorities, agencies, bodies and/or officials, as MAK may determine in good faith to be required or permitted to share and/or disclose under the applicable law, rules, regulations, requirements and/or guidance;  

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•    in connection with/pursuit of any reorganization, restructuring, merger, acquisition or transfer of MAK or of substantially all its assets/business, with and/or to any party or other person involved in such a transaction (including the negotiation, structuring and/or closing thereof), and their accounting, legal and other advisors in the transaction, provided the receiving party agrees to treat your personal information in a manner consistent with this MAK Privacy Policy (as same may have been modified/updated); 

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•    when MAK believes in good faith that sharing/disclosure is necessary to protect MAK’s rights, property and/or interests, including, e.g., to defend against claims, allegations, accusations, etc. of misconduct, noncompliance or other wrongdoing by MAK (and/or by its founding tax attorney); and/or

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•    as you may authorize or direct. 

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Cookies, web browsers, web server logs and other technologies


MAK may use cookies, web browsers, web server logs and other technologies to collect certain information automatically when you visit this website. This information may include your device’s Internet Protocol (IP) address, browser type, operating system, referring URLs and other technical information, as well as number of site interactions, access dates and times, the referring website before you visited this website, pages visited on this website, etc.  MAK may use this information for analytical purposes, to manage and optimize this website, improve user experience, as well as for marketing and advertising purposes.


Most browsers are set to accept cookies by default, but you may be able to modify your settings to notify you when a cookie is being placed or to block cookies entirely. You should note that disabling cookies may limit functionality on this website. 


By accessing/using this website, you consent to this website’s use of cookies, web browsers, web server logs and other technologies.    


Other websites/website pages


This website contains links to other websites not operated by MAK.  The MAK Privacy Policy only applies to MAK and this website. MAK is not (nor is MAK’s founding tax attorney) responsible for the information/data policies, procedures, safeguards or content of any linked, or any other, website/website pages nor of the actions of any operator of any other website/website pages.    


Non-support of “Do Not Track” browser settings


MAK does not currently support “Do Not Track” browser settings.


Children’s privacy

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This website is not intended for persons under the age of 18.  No information or documents can be provided through this website and MAK does not knowingly collect or solicit information from anyone under the age of 18.  


Your rights as regards your personal information collected by MAK


In general. You may have certain rights as regards your personal information that MAK may collect/have collected that you could exercise, e.g., if this MAK Privacy Policy should be modified/updated in a manner not to your liking. See “Modifications/updates to MAK Privacy Policy” and “Contacting MAK about MAK Privacy Policy” below. 


Those of you in the European Economic Area (“EEA”) or the United Kingdom (“UK”) - For those of you in the EEA or the UK, under EEA and UK data protection laws, e.g., UK GDPR/2018 Data Protection Act and the European Union General Data Protection Regulation (“GDPR”), you may have certain data protection rights – although which may be subject to limitations and/or restrictions – including: (i) the right to request access to, and rectification or erasure of, your personal information; and (ii) the right to request to restrict the processing of your personal information. You may also have a right to object to the processing of your personal information even when carried out for a legitimate interest or direct marketing. 


You may also have a right to lodge a complaint about the processing of your personal information with your local data protection authority.


For those of you in the EEA or the UK, you may want to confer with competent EEA or UK, as applicable, legal counsel to advise you as regards your rights under EEA or UK law pertaining to your personal information that MAK may collect/have collected.


Those of you who are California residents – For those of you who are California residents, California Civil Code Section 1798.100 et. seq. (“California Consumer Privacy Act”) provides that California residents may have certain data protection rights regarding their personal information. These rights – which may be subject to limitations and/or restrictions – may include: (i) the right to disclosure, deletion, access, and nondiscrimination; and (ii) the right to opt out of having your personal information shared or sold. 


For purposes of the California Consumer Privacy Act, “personal information” means information that identifies, relates to, describes, is reasonably capable of being associated with, or could reasonably be linked, directly or indirectly, with a particular consumer or household, subject to certain exceptions set forth in this Act.  


MAK does not sell or share personal information with third-party companies for their direct marketing purposes. 


For those of you who have any California connection, you may want to confer with competent California legal counsel to advise you as regards the rights you may have under California law pertaining to your personal information that MAK may collect/have collected.


How is your personal information protected/MAK not responsible for any unauthorized access or disclosure, or misuse, of personal information


MAK implements security measures intended to safeguard against unauthorized access or disclosure, or misuse, of your personal information.  However, these measures do not guarantee that your personal information will not be unauthorizedly accessed or disclosed or misused (including being altered or destroyed).  


By you providing MAK with any of your personal information, see “Personal information that MAK may collect about you” and “How MAK may collect personal information about you” above, you understand and agree that you are assuming the risk of such unauthorized access or disclosure, or misuse, of any and all your personal information that MAK may collect/have collected and that MAK is not responsible for any unauthorized access or disclosure, or misuse, of any of your personal information that MAK may collect./have collected 


MAK Privacy Policy to comply with New York Rules of Professional Conduct 


The MAK Private Policy shall be interpreted and applied by MAK in a manner that MAK determines in good faith to be in compliance with the New York Rules of Professional Conduct), including as regards the preservation and protection of confidential client information. 


Governing law and jurisdiction


The MAK Privacy Policy as set forth on this website’s “MAK Privacy Policy” page shall be governed by, and construed in accordance with, the laws of the State of New York, without regard to its conflicts of laws principles. Any dispute arising out of, in connection with, and/or otherwise in respect of, the MAK Privacy Policy shall be subject to the exclusive jurisdiction of the courts located in the Borough of Manhattan in the State of New York (and, as may become applicable, of the courts to which the decisions, orders, etc. of the courts located in the Borough of Manhattan in the State of New York are appealable). 


Modifications/updates to MAK Privacy Policy 


MAK reserves the right to modify or update its MAK Privacy Policy at any time and from time to time as it may determine without notice


If you provide any of your personal information to MAK, then you should periodically review this website’s “MAK Privacy Policy” page to be apprised of the current version of the MAK Privacy Policy. 


Contacting MAK about MAK Privacy Policy 


If you would like to exercise any of the rights that you may have as regards your personal information that MAK may collect/have collected, or should you have any questions or concerns about the MAK Privacy Policy, please contact MAK by emailing Elizabeth J. Markey at [email protected].  

 

This MAK Privacy Policy Last Modified/Updated: June 11, 2026

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