Terms & Conditions – Tax Preparation & Representation Services

1. Confidentiality, Proprietary Rights & Circular 230 Notice

All tax organizers, questionnaires, documents, worksheets, reports, communications, and any attachments or materials provided by this firm (collectively, “Firm Materials”) are confidential, proprietary, and intended solely for the use of the intended recipient in connection with professional tax services.

Firm Materials are the intellectual property of the firm and are provided exclusively for the client’s tax compliance, reporting, and advisory purposes. No Firm Materials may be copied, reproduced, distributed, transmitted, disclosed, or shared with any third party without prior written consent.

Any unauthorized use, disclosure, duplication, forwarding, or distribution is strictly prohibited and may result in legal action and/or professional sanctions.

To the extent applicable, services and communications are provided in compliance with Treasury Department Circular 230 (31 CFR Subtitle A, Part 10) governing practice before the Internal Revenue Service. Nothing contained in Firm Materials or communications is intended to be used, nor may be used, by any taxpayer for the purpose of avoiding penalties under the Internal Revenue Code.

If you are not the intended recipient, you are notified that any review, reliance, copying, or distribution is strictly prohibited. Please delete all copies and notify the firm immediately.

2. Scope of Services

The firm provides tax preparation, tax planning, and representation services related to federal and state tax matters, which may include IRS, California Franchise Tax Board (FTB), Employment Development Department (EDD), and California Department of Tax and Fee Administration (CDTFA), as specifically agreed upon in writing.

Services are limited strictly to the matters expressly engaged. The firm is not responsible for identifying issues outside the scope of engagement unless separately agreed in writing.

3. Client Responsibility for Accuracy of Information

The client is responsible for the completeness, accuracy, and timely delivery of all information provided. The firm relies entirely on client-supplied data unless otherwise agreed in writing.

The firm does not audit or independently verify information provided by the client unless expressly engaged to do so.

4. No Guarantee of Tax Outcomes

While every effort is made to provide accurate, professional, and compliant tax services, the firm does not and cannot guarantee specific outcomes, including but not limited to refunds, audit results, penalty abatement, collection resolutions, or acceptance of positions by taxing authorities.

Tax determinations are ultimately made by the IRS and/or applicable state agencies.

5. Representation Limitations

Representation before taxing authorities is limited to the specific matters and periods outlined in the written engagement agreement or Power of Attorney (Form 2848 or equivalent).

No representation is implied or extended beyond the agreed scope unless expressly authorized in writing.

6. Fees and Payment Terms

Fees are based on the complexity of the matter, scope of services, and professional time required. All fees are due in accordance with the agreed engagement terms.

The firm reserves the right to suspend or terminate services for non-payment or breach of agreement.

Fee arrangements are strictly between the firm and the client and are confidential and not subject to third-party interference or disclosure without client authorization.

7. Electronic Communications & Security

The client consents to the use of email, electronic file transfer, client portals, and other electronic communications. While reasonable safeguards are used, electronic transmission cannot be guaranteed to be secure or error-free.

The client accepts the inherent risks associated with electronic communication.

8. Limitation of Liability

To the fullest extent permitted by law, the firm shall not be liable for any indirect, incidental, consequential, special, or punitive damages arising from services rendered or reliance on Firm Materials.

9. Governing Law

These Terms and Conditions shall be governed by and construed in accordance with the laws of the State of California, without regard to conflict of law principles.