Thank you for the privilege of allowing us to provide you with tax preparation services. This engagement letter expresses the terms and conditions under which we will provide you with tax services, and it outlines responsibilities for each of us.

• 
  Tax Preparation:
  ● We will prepare your federal and state tax return(s) with supporting schedules for the applicable tax year based on information you provide us. You will provide any requested records needed to complete the tax return(s) preparation.
   ● You will provide all information to us no less than 30 days prior to the expected delivery date of the tax return(s).
   Although we will endeavor to extend the due date of your tax return(s) if they are not done by
  the filing deadline, ultimately you may be subject to late filing penalties because of the delay. If we find irregularities or unusual items, we will bring them to your attention
  and/or ask for clarification.
   ● We will provide bookkeeping assistance necessary to complete the tax preparation at an additional charge.
   ● You attest that income and expense items you claim are substantiated by proper records and
  receipts and can furnish such documentation in the event of an audit.
  ● You attest that the information you provide is accurate and complete to the best of your knowledge.
   ● You are ultimately responsible for the accuracy of the tax return(s) and should review all documents carefully before signing.
• 
  Fees & Payment:
   ● All preparation fees are invoiced per tax return per tax year.
   ● Our fees are based on the complexity of your tax return(s) as well as out-of-pocket expenses.
   ● Tax preparation fees must be paid before we will electronically file or release your tax return(s) to you.
   ● We reserve the right to ask for a retainer to be paid in advance of work done from new clients
  and any client with whom we have experienced payment problems.
   ● If you terminate this engagement before completion, you agree to pay for time and expenses
  incurred prior to the date of termination, even if the tax return(s) are not completed.
   ● In the event the client has any past due balances, we reserve the right to cease working on your tax return(s) or providing any other services until the balance has been paid in full or other
  acceptable payment arrangements have been made.
   ● Past due balances of more than 30 days are subject to 18% annual interest.
  ● At any time after 60 days past due, your account may be sent to collections. You are
  responsible for any court costs, attorneys’ fees, and any costs resulting from collection attempts.
  Important Notices:
  ● Where tax law is ambiguous or unclear, we will use our best judgement. Unless otherwise instructed
  by you, we will resolve such questions, when possible, in your favor.
  ● Penalties can be imposed when taxpayers understate their tax liability. If you would like information on these penalties, please contact us.
  ● If an extension of time is required, any estimated taxes owed must be paid when the extension is filed.
  Any amounts not paid by the filing deadline are subject to interest and late payment penalties.
  ● The IRS does not permit us to discuss your tax return except if authorized by the client by checking a
  specific box on your tax return. Unless otherwise instructed by you, we will check the box which authorizes the IRS to discuss your tax return with us.
  ● If your tax return(s) are selected for audit by tax authorities. We are available to represent you or prepare materials in response to correspondence. However, these are additional expenses not included
  in our tax preparation fees and we will render additional invoices for the time and expenses incurred.
  ● If you require us to release a copy of your tax return(s) to a 3rd party (e.g., mortgage lender) we will require your permission in writing or via email.
  This engagement letter will apply for all future year’s tax preparation services unless the agreement is terminated in writing or amended in writing by you or the tax preparer.
  We want to express our appreciation for this opportunity to work with you.