BACK TAX SERVICE DISCLOSURE, PAYMENT TERMS & CLIENT AUTHORIZATION
Taxes by Tan Jay, LLC & Mobile Notary Services
1. Scope of Back Tax Services
Taxes by Tan Jay, LLC & Mobile Notary Services provides professional tax preparation services for prior-year and delinquent federal and state income tax returns (“back tax returns”).
Back-tax preparation may require additional research, review of prior-year tax records, reconstruction of income and expenses, transcript review, and preparation of multiple tax forms and schedules. The final service fee is based on the number of tax years, type and complexity of the return, documentation provided, and work required.
2. Back Tax Preparation Fees
Back-tax preparation fees generally range from $300 and up per tax year. A higher fee may apply when a return involves unusual complexity, extensive reconstruction, missing records, multiple businesses, numerous forms or schedules, or substantial additional research.
Any additional services or work outside the originally agreed scope may result in additional fees. The client will be informed of applicable additional charges before the additional work is performed when reasonably practicable.
3. Payment Required Before Work Begins
PAYMENT IN FULL IS REQUIRED BEFORE ANY BACK-TAX PREPARATION SERVICES BEGIN.
Payment may be made using the payment methods offered by Taxes by Tan Jay, LLC, including:
Zelle
Cash App
Apple Pay
Other payment methods specifically approved by Taxes by Tan Jay, LLC
Submitting this form or requesting services does not constitute payment. Services will not begin until the required payment has been received and verified.
The client understands and agrees that Taxes by Tan Jay, LLC is not required to begin reviewing, researching, preparing, reconstructing, or filing a back-tax return until payment has been received in full.
4. Non-Refundable Service Fees
Because back-tax preparation requires professional time, research, preparation, document review, and administrative resources, fees are non-refundable once work has begun, except where a refund is required by applicable law.
If the client changes their mind, becomes dissatisfied with the estimated refund, receives an unexpected tax result, or chooses not to file after preparation has begun, the client remains responsible for applicable fees for services already performed.
Payment does not guarantee a refund, tax reduction, settlement, penalty abatement, or any particular tax outcome.
5. No Guarantee of Tax Result
Taxes by Tan Jay, LLC does not guarantee:
A tax refund;
A specific refund amount;
A reduction in taxes owed;
Acceptance of a return by the IRS or state tax authority;
Approval of credits or deductions;
Penalty or interest relief;
Approval of an installment agreement or other payment arrangement; or
Any other specific tax outcome.
The IRS, state tax agencies, and other applicable governmental authorities make the final determination regarding tax liability, refunds, credits, penalties, interest, and acceptance or rejection of tax positions.
6. Client Responsibility for Information
The client is solely responsible for providing complete, accurate, and truthful information and documentation.
The client agrees to provide all information reasonably requested by the tax preparer, including income records, expense records, prior tax returns, identification documents, IRS or state notices, business records, and other supporting documentation applicable to the return.
Taxes by Tan Jay, LLC may rely on information supplied by the client unless there is reason to believe the information is incomplete, inaccurate, inconsistent, or otherwise questionable.
Clients must not provide false, fabricated, altered, misleading, or fraudulent information or documentation.
Taxes by Tan Jay, LLC reserves the right to decline, suspend, or terminate preparation or filing of a return when information provided appears inaccurate, unsupported, incomplete, or potentially fraudulent.
7. Review and Approval Before Filing
The client is responsible for carefully reviewing the completed return and confirming that the information is accurate and complete before authorizing filing.
The client's electronic signature, written authorization, or other legally valid filing authorization confirms that the client has reviewed and authorized the return to be filed based on the information provided.
The client should immediately notify Taxes by Tan Jay, LLC of any error or omission discovered before filing.
8. IRS and State Notices
Receipt of an IRS or state notice after a return has been prepared or filed does not automatically constitute an error by Taxes by Tan Jay, LLC.
Additional fees may apply for services involving:
IRS or state correspondence;
Tax notices;
Audit assistance;
Tax controversy matters;
Representation before taxing authorities;
Amended returns;
Payment arrangements;
Penalty or interest matters; or
Other services outside the original tax-preparation agreement.
Any applicable additional service fees will be communicated separately.
9. Penalties and Interest
The client understands that taxes, penalties, and interest assessed by the IRS or state tax authorities are obligations determined by the applicable taxing authority.
Taxes by Tan Jay, LLC does not guarantee that penalties or interest will be removed or reduced.
The client remains responsible for tax liabilities, penalties, interest, and other amounts legally owed unless otherwise determined by the applicable taxing authority.
10. Missing or Incomplete Records
When records are unavailable, the client may be required to provide alternative documentation or reasonable information from which income or expenses can be reconstructed.
Taxes by Tan Jay, LLC may refuse to claim an income item, deduction, credit, or expense when adequate documentation or reasonable support is not available.
The preparer may also require additional documentation before completing or filing the return.
11. Additional Years or Additional Work
Each tax year may be treated as a separate tax-preparation service.
If additional prior-year returns, amended returns, schedules, research, bookkeeping, record reconstruction, or other services are requested after the original agreement, additional fees may apply.
Additional work will not be considered included merely because it relates to the same client.
12. No Legal or Financial Guarantee
Tax preparation services are not a guarantee of legal, financial, or governmental outcomes.
Nothing in this agreement guarantees that a particular tax position will be accepted by the IRS or any state taxing authority.
Where a matter requires legal representation, specialized tax controversy assistance, or another professional service outside the scope of tax preparation, the client may be referred to an appropriately qualified professional.
13. Authorization to Decline Services
Taxes by Tan Jay, LLC reserves the right to decline or discontinue services when:
Required information is not provided;
Payment is not received;
Information appears inaccurate or unsupported;
Documentation appears altered or fraudulent;
The requested tax position cannot reasonably be supported;
The client refuses to provide required documentation;
The requested service is outside the firm's scope; or
Continuing the engagement could create a compliance, ethical, or legal concern.
14. No Refund Based on Tax Outcome
A client is not entitled to a refund of preparation fees merely because:
The client expected a larger refund;
The client owes taxes;
The IRS or state changes the client's tax liability;
A credit or deduction is disallowed by a taxing authority;
The client receives a smaller refund than expected;
The client does not receive a refund;
The client decides not to file after preparation has begun; or
The client disagrees with the tax result determined by the IRS or state agency.
Preparation fees are payment for professional services performed, not payment for a guaranteed tax result.
15. Client Acknowledgment
By signing or electronically accepting this disclosure, I acknowledge and agree that:
I understand payment in full is required before back-tax services begin.
I understand that fees are generally non-refundable once work has begun, except where a refund is required by applicable law.
I understand that no specific refund, tax reduction, credit, deduction, penalty abatement, or other tax outcome is guaranteed.
I agree to provide complete, accurate, and truthful information.
I understand that I am responsible for reviewing my tax return before filing.
I understand that the IRS and applicable state taxing authorities make the final determination of my tax liability and tax outcome.
I understand that additional services outside the original scope may result in additional fees.
I understand that Taxes by Tan Jay, LLC may decline to prepare or file a return if the information provided is insufficient, unsupported, inaccurate, or potentially fraudulent.
I understand that this disclosure does not waive any rights or protections that cannot legally be waived.
IMPORTANT NOTICE
PLEASE DO NOT SUBMIT PAYMENT UNTIL YOU HAVE REVIEWED AND AGREED TO THESE TERMS. PAYMENT AND ACCEPTANCE OF SERVICES CONFIRM THAT YOU HAVE READ, UNDERSTOOD, AND AGREED TO THE TERMS ABOVE, SUBJECT TO RIGHTS THAT CANNOT LEGALLY BE WAIVED.