Valuation Solutions and Moshe Cohen  present the  information contained in this blog for informational purposes only and these materials are not intended to constitute advertising, a solicitation or legal advice. Moshe Cohen is not attorney. The materials are not represented to be correct, complete or up-to-date. Accordingly, you should not act or rely on any information in this Website without seeking the advice of an attorney licensed to practice law in your jurisdiction. Under USPAP an appraiser can not act as an advocate except as an advocate of his appraisal.