A tax preparation company automatically adds the following disclaimer to every e-mail message sent to its clients: Any tax advice in this e-mail should not be construed as advocating any violation of the provisions of the tax code   The only purpose this disclaimer could serve is to provide legal protection for the company  But if the e-mail elsewhere suggests that the client do something illegal, then the disclaimer offers no legal protection
So the disclaimer serves no purpose
If the e-mail does not elsewhere suggest that the client do anything illegal, then the company does not need legal protection.