This letter is to confirm and specify the terms of our engagement with you and to clarify the nature and extent of the services we will provide. To ensure an understanding of our mutual responsibilities, we ask all clients for whom returns are prepared to confirm the following arrangements:

We will prepare your federal and requested state income tax returns for the applicable tax year from information that you provide. We will not audit or otherwise verify the data you submit, although it may be necessary to ask for clarification on certain items. We will furnish you with questionnaires or worksheets to assist you in gathering the necessary information. Using these forms will help ensure that pertinent details are not overlooked.

It is your responsibility to provide all information required for the preparation of complete and accurate returns. You should retain all documents, canceled checks, and other records that form the basis of income and deductions. These may be necessary to substantiate your tax return's accuracy and completeness in the event of an audit. You have the final responsibility for the income tax returns; therefore, you should review them carefully before signing.

Our work in preparing your income tax returns does not include procedures to detect fraud, defalcations, or other irregularities. We will render accounting and bookkeeping assistance as deemed necessary for tax preparation. If additional bookkeeping services are required, we can discuss these as an additional service for an additional fee.

We will use professional judgment in resolving questions where tax law is unclear or where conflicts arise between taxing authorities' interpretations of the law and other supportable positions. Unless instructed otherwise, we will resolve such questions in your favor whenever possible.

The law provides various penalties for taxpayers who understate their tax liability. If you would like information on the amount or circumstances of these penalties, please contact us. Your returns may be selected for review by taxing authorities. Any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such a review, we will be available upon request to represent you and will issue additional invoices for the time and expenses incurred.

Please note that all tax preparers associated with HB Financial Group operate as independent contractors, not employees. If any issues arise with your return or services, please contact HB Financial Group directly at admin@workwithhb.com or 865-551-9765.

Our fee for tax preparation services is based on the complexity of your return and the forms filed. Fees may vary and are not determined by the preparer. If you choose to have your fees deducted from your refund and the funds are not received, you remain responsible for the payment of these fees. Any unpaid fees will be billed directly to you after 120 days and are due immediately. Please note that fees are for preparation services and not for filing or obtaining a refund.

If the foregoing fairly sets forth your understanding, please sign below to indicate acceptance of these terms. If there are other tax returns you expect us to prepare, please inform us by noting this below your signature.

We appreciate the opportunity to work with you.