BusinessRocket, Inc.
Tax Services Engagement Terms.

• Last Updated: September 2, 2026
  These Tax Services Engagement Terms (“Tax Terms”) govern tax preparation and related tax services provided by BusinessRocket, Inc. (“BusinessRocket,” “we,” “us,” or “our”) to the customer identified in the applicable order (“Customer,” “you,” or “your”).
  These Tax Terms supplement and incorporate the BusinessRocket General Terms of Service and Privacy Policy available on BusinessRocket.com (collectively, the “General Terms”).
  By purchasing, activating, renewing, accepting, or using BusinessRocket Tax Services, you acknowledge that you have read, understood, and agreed to these Tax Terms and the General Terms.
  If these Tax Terms conflict with the General Terms concerning Tax Services, these Tax Terms control with respect to Tax Services.

• 1. TAX SERVICES

  BusinessRocket may provide tax-related services including:
  • federal income tax return preparation;
  • state income tax return preparation;
  • business tax return preparation;
  • individual tax return preparation;
  • partnership tax return preparation;
  • corporate tax return preparation;
  • S corporation tax return preparation;
  • LLC-related tax preparation;
  • nonprofit or exempt-organization tax preparation;
  • tax extensions;
  • amended returns;
  • prior-year returns;
  • tax elections;
  • tax consultations;
  • tax planning;
  • tax correspondence assistance;
  • estimated tax assistance; and
  • other tax-related services.
  The specific Tax Services included in your engagement are determined by the Service, Tax Plan, order, invoice, proposal, portal description, or other written scope applicable to your purchase.
  A SERVICE IS NOT INCLUDED MERELY BECAUSE IT IS TAX-RELATED.
  Services outside the scope of your purchased engagement may require a separate order and additional fees.

• 2. TAX PROFESSIONALS

  BusinessRocket tax returns may be prepared, reviewed, supervised, or signed, as applicable, by:
  • Certified Public Accountants (“CPAs”);
  • Enrolled Agents (“EAs”);
  • other qualified tax return preparers; or
  • tax personnel working under appropriate professional supervision.
  BusinessRocket may assign or reassign qualified tax professionals as reasonably necessary to perform Tax Services.
  The particular tax professional assigned to your account may change during the engagement.
  Where applicable, CPAs and Enrolled Agents remain subject to professional obligations and standards applicable to their professional activities.

• 3. BUSINESSROCKET IS NOT YOUR LAW FIRM

  Tax preparation may require consideration of laws, regulations, tax classifications, elections, ownership structures, and other legal matters.
  Nevertheless:
  BUSINESSROCKET IS NOT ACTING AS YOUR LAW FIRM, AND TAX SERVICES DO NOT CREATE AN ATTORNEY-CLIENT RELATIONSHIP.
  BusinessRocket tax professionals do not provide legal representation merely because tax advice or tax preparation involves legal concepts.
  You should consult your own independent licensed attorney regarding matters involving:
  • legal rights;
  • ownership disputes;
  • contracts;
  • corporate governance;
  • securities laws;
  • employment law;
  • litigation;
  • asset protection;
  • estate planning;
  • interpretation of legal agreements; or
  • other matters requiring legal advice.

• 4. SCOPE OF ENGAGEMENT

  Our engagement is limited to the Tax Services expressly included in your purchased Service.
  Unless expressly included in writing, Tax Services do not include:
  • legal representation;
  • tax audit representation;
  • IRS examination representation;
  • state tax examination representation;
  • appeals;
  • tax-court representation;
  • collection representation;
  • offers in compromise;
  • installment agreement negotiations;
  • responses to tax notices;
  • tax controversy services;
  • payroll processing;
  • payroll tax returns;
  • sales tax returns;
  • excise tax returns;
  • property tax filings;
  • bookkeeping or bookkeeping cleanup;
  • financial-statement preparation;
  • audits;
  • reviews;
  • compilations;
  • assurance services;
  • forensic accounting;
  • valuation services;
  • international reporting;
  • foreign-bank or foreign-asset reporting;
  • specialized informational returns;
  • tax planning;
  • amended returns;
  • prior-year returns;
  • estimated-tax calculations; or
  • other services not expressly included in your order.
  BusinessRocket may separately offer some of these Services for additional fees.

• 5. TAX RETURN PACKAGE

  A “Tax Return Package” means the federal and applicable state income tax return or returns for the same taxpayer or entity and tax year that are expressly included together under the purchased Tax Plan or Tax Service.
  Where included in the applicable order, related federal and state returns for the same taxpayer and tax year constitute one Tax Return Package for purposes of the Tax Plan payment commitment.
  Additional states, local returns, specialized forms, foreign filings, informational returns, or other filings may require additional fees unless expressly included.

• 6. CUSTOMER RESPONSIBILITY FOR INFORMATION

  The accuracy of a tax return depends substantially upon information supplied by you.
  You are responsible for providing complete, accurate, truthful, and timely information.
  This may include:
  • income;
  • expenses;
  • bank information;
  • financial statements;
  • bookkeeping records;
  • payroll information;
  • W-2s;
  • 1099s;
  • K-1s;
  • prior tax returns;
  • ownership information;
  • entity information;
  • asset purchases and dispositions;
  • loans;
  • contributions;
  • distributions;
  • basis information;
  • depreciation information;
  • deductions;
  • credits;
  • dependents;
  • tax payments;
  • estimated payments;
  • foreign activity;
  • related-party transactions;
  • changes in ownership;
  • notices received from taxing authorities; and
  • other information relevant to preparation of your return.
  You represent that information you provide to BusinessRocket is accurate and complete to the best of your knowledge.

• 7. RELIANCE ON CUSTOMER INFORMATION

  BusinessRocket and its tax professionals may generally rely upon information and documentation supplied by you without independently auditing or verifying every item.
  However, BusinessRocket and its tax professionals may ask additional questions, request supporting documentation, or decline to use information where professional standards, applicable law, or the circumstances reasonably require additional inquiry.
  You agree to timely and truthfully respond to such requests.
  BusinessRocket is not required to accept a tax position, deduction, credit, classification, expense, or other item merely because you request it.

• 8. NO AUDIT OR VERIFICATION ENGAGEMENT

  Tax preparation is not an audit, review, examination, or forensic investigation of your records.
  Unless separately engaged to do so, BusinessRocket does not:
  • audit your books;
  • verify every receipt;
  • reconcile every account;
  • independently confirm every transaction;
  • inspect every source document;
  • investigate possible fraud;
  • search for undisclosed income;
  • verify ownership records independently;
  • confirm representations with third parties; or
  • provide assurance regarding your financial records.
  You remain responsible for maintaining records sufficient to substantiate your return.

• 9. BOOKKEEPING RECORDS

  If your tax return depends upon bookkeeping records, financial statements, accounting software, spreadsheets, or summaries provided by you or another bookkeeper, BusinessRocket may generally rely upon those records for tax preparation purposes unless circumstances reasonably require additional inquiry.
  BusinessRocket's preparation of a tax return does not constitute certification that your bookkeeping records are complete or accurate.
  If BusinessRocket determines that substantial bookkeeping cleanup, reconciliation, transaction classification, or reconstruction is necessary before the return can reasonably be prepared, BusinessRocket may:
  • pause preparation;
  • request corrections;
  • request additional documentation;
  • require you to purchase bookkeeping or cleanup services;
  • charge additional fees; or
  • decline to complete the engagement.

• 10. CUSTOMER MUST REVIEW THE TAX RETURN

  YOU HAVE FINAL RESPONSIBILITY FOR REVIEWING YOUR TAX RETURN BEFORE IT IS FILED.
  BusinessRocket will generally provide the completed Tax Return Package or relevant return information for your review before electronic filing when required by applicable procedures.
  You are responsible for reviewing:
  • taxpayer names;
  • entity names;
  • Social Security Numbers;
  • EINs;
  • addresses;
  • ownership;
  • income;
  • deductions;
  • credits;
  • tax classifications;
  • elections;
  • bank information;
  • refund information;
  • balance-due information;
  • state filings; and
  • all other material information.
  You must promptly notify BusinessRocket if you identify an error or omission.

• 11. CUSTOMER APPROVAL AND E-FILE AUTHORIZATION

  BusinessRocket will not treat your return as authorized for electronic filing until BusinessRocket receives the authorization required by applicable federal or state procedures.
  Depending upon the return, this may include:
  • Form 8879;
  • another IRS e-file authorization;
  • a state e-file authorization;
  • electronic signature;
  • PIN authorization; or
  • another legally permitted filing authorization.
  By signing or electronically approving the applicable authorization, you represent that you have reviewed the return and authorize its filing.
  Your filing authorization constitutes confirmation that the return accurately reflects the information you have provided, subject to corrections properly brought to BusinessRocket's attention before filing.

• 12. BUSINESSROCKET WILL NOT FILE A RETURN YOU HAVE NOT AUTHORIZED

  Where taxpayer authorization is legally required before electronic filing, BusinessRocket will not knowingly transmit the applicable return without the required authorization.
  If you fail or refuse to provide the required authorization:
  • BusinessRocket may be unable to file the return;
  • deadlines may pass;
  • penalties or interest may arise;
  • your Tax Plan payment obligations may nevertheless continue if the return has been substantially completed; and
  • BusinessRocket will not be responsible for consequences caused by your failure or refusal to authorize filing.

• 13. TAX POSITIONS AND PROFESSIONAL JUDGMENT

  BusinessRocket and its tax professionals will not knowingly file a return containing a position that the responsible professional determines cannot properly be reported under applicable law or professional standards.
  BusinessRocket may refuse to:
  • omit known income;
  • fabricate expenses;
  • claim unsupported deductions;
  • claim unsupported credits;
  • create false records;
  • use a classification BusinessRocket reasonably believes is improper;
  • file information BusinessRocket knows to be materially false; or
  • take another position that BusinessRocket or the responsible professional determines cannot properly be taken.
  If you disagree with BusinessRocket's professional determination, you may obtain independent tax advice.
  BusinessRocket is not required to file a return that its tax professionals are unwilling or unable to sign.

• 14. TAX LAWS MAY BE UNCERTAIN

  Tax laws and regulations can be complex and may be subject to:
  • competing interpretations;
  • administrative guidance;
  • judicial decisions;
  • changing agency positions;
  • retroactive legislation;
  • factual uncertainty; or
  • professional judgment.
  Where more than one reasonable tax treatment may exist, BusinessRocket or the applicable tax professional may explain available alternatives.
  The final return may reflect professional judgment based upon the facts known at the time.
  BusinessRocket does not guarantee that the IRS, a state taxing authority, court, auditor, or other government agency will agree with a tax position reported on your return.

• 15. NO GUARANTEE OF TAX RESULT

  BusinessRocket does not guarantee:
  • a particular refund;
  • a particular tax liability;
  • a particular deduction;
  • a particular credit;
  • acceptance of a tax election;
  • avoidance of an audit;
  • absence of penalties;
  • absence of interest;
  • a particular effective tax rate;
  • government acceptance of a position; or
  • a particular government processing time.
  Any refund estimate or tax projection may change because of additional information, government adjustments, offsets, tax debt, identity-verification requirements, processing errors, amended information, or other circumstances.

• 16. TAX REFUNDS

  Tax refunds are issued and controlled by the applicable taxing authority, not BusinessRocket.
  BusinessRocket does not control:
  • refund processing time;
  • government identity verification;
  • refund offsets;
  • refund holds;
  • audits;
  • review periods;
  • government system outages; or
  • the date funds are released.
  An estimated refund date is not a guaranteed date.
  BusinessRocket is not responsible for government delays or reductions in a refund caused by offsets, prior liabilities, adjustments, or circumstances outside BusinessRocket's reasonable control.

• 17. TAX DEADLINES

  You are responsible for timely providing all information, records, signatures, approvals, and authorizations necessary to prepare and file your return.
  BusinessRocket may establish annual internal submission deadlines or cutoff dates for targeting completion before government filing deadlines.
  If you provide information after a BusinessRocket cutoff date or too close to a government filing deadline, BusinessRocket does not guarantee that the return can be completed or filed by that deadline.

• 18. CUSTOMER'S ULTIMATE RESPONSIBILITY FOR TIMELY FILING

  18.1 Taxpayer Remains Responsible for Filing Deadlines
  The Customer acknowledges that federal, state, local, and other tax filing deadlines are ultimately obligations of the taxpayer.
  Engaging BusinessRocket to prepare or electronically file a tax return does not relieve the Customer of responsibility for ensuring that the applicable return, extension, election, informational filing, or other required tax document is timely filed and that all taxes required to be paid are timely paid.
  The Customer is responsible for knowing or confirming applicable filing and payment deadlines.
  18.2 BusinessRocket Does Not Guarantee Timely Filing
  Unless BusinessRocket expressly provides a separate written guarantee applicable to a particular filing, BusinessRocket does not guarantee that a tax return, extension, election, informational return, or other tax filing will be prepared, transmitted, accepted, or completed by any particular deadline.
  BusinessRocket may experience:
  • seasonal filing volume;
  • processing backlogs;
  • staffing limitations;
  • technology or software issues;
  • professional review requirements;
  • missing or incomplete Customer information;
  • government system outages;
  • rejected electronic filings;
  • third-party delays; or
  • other circumstances affecting filing time.
  Quoted completion times, anticipated filing dates, and estimated processing times are estimates and are not guarantees.
  18.3 Customer Must Monitor Filing Status
  The Customer is responsible for monitoring the status of the Customer's tax return and confirming that the applicable return has actually been filed and, where applicable, accepted by the taxing authority.
  The Customer should not assume that a return has been successfully filed merely because:
  • BusinessRocket has prepared the return;
  • the Customer has signed the return;
  • the Customer has signed an e-file authorization;
  • the Customer has provided documents;
  • the Customer has paid BusinessRocket;
  • the Customer requested filing;
  • a return appears in the portal; or
  • BusinessRocket is continuing to work on the return.
  Where electronic filing is used, the Customer should obtain or confirm evidence that the applicable return has been successfully transmitted and accepted.
  18.4 Customer Must Take Alternative Action if Necessary
  IF BUSINESSROCKET HAS NOT CONFIRMED THAT A REQUIRED RETURN, EXTENSION, ELECTION, OR OTHER FILING HAS BEEN SUCCESSFULLY FILED OR ACCEPTED BEFORE THE APPLICABLE DEADLINE, THE CUSTOMER IS RESPONSIBLE FOR TAKING REASONABLE ALTERNATIVE ACTION TO PROTECT AGAINST A LATE OR MISSED FILING.
  Depending upon the circumstances, this may include:
  • contacting BusinessRocket for an immediate status update;
  • filing an available extension;
  • filing the return directly;
  • paper-filing where legally permitted;
  • engaging another CPA, Enrolled Agent, tax preparer, or other qualified professional;
  • contacting the applicable taxing authority; or
  • taking another reasonable action to satisfy or preserve the filing deadline.
  The Customer should not allow a filing deadline to pass solely because BusinessRocket has not yet completed or confirmed the filing.
  18.5 BusinessRocket Delay Does Not Transfer the Customer's Filing Obligation
  To the maximum extent permitted by applicable law, the Customer acknowledges that BusinessRocket does not assume the Customer's ultimate statutory obligation to timely file the Customer's tax returns and other required tax filings.
  Accordingly, BusinessRocket will not be responsible for penalties, interest, additional tax, lost elections, lost benefits, or other governmental consequences arising from a late or unfiled return merely because BusinessRocket was engaged to prepare or file the return, including where BusinessRocket had not completed or transmitted the filing before the applicable deadline.
  The Customer remains responsible for using another available filing method or provider when reasonably necessary to meet a filing deadline.
  18.6 BusinessRocket Backlogs or Delays
  If BusinessRocket experiences a backlog, processing delay, unusually high filing volume, staffing issue, system problem, professional-review delay, or other circumstance that causes or may cause BusinessRocket to complete or transmit a return after the applicable deadline, the Customer remains responsible for protecting the filing deadline through an extension, alternative filing method, another tax professional, or other reasonable means.
  The existence of an engagement with BusinessRocket does not prevent the Customer from using another provider or filing method when necessary to meet a deadline.
  18.7 Customer-Caused Delays
  BusinessRocket will not be responsible for a late filing or related penalty when the delay results in whole or in part from the Customer's failure to timely provide:
  • complete tax documents;
  • accurate bookkeeping;
  • requested information;
  • identification;
  • responses to tax-professional questions;
  • signatures;
  • payment;
  • filing authorization;
  • Form 8879 or another required authorization;
  • approval of the return; or
  • other information or action reasonably necessary to prepare or file the return.
  18.8 Government Acceptance
  A return is not necessarily considered successfully filed merely because it has been transmitted.
  Electronic returns may be rejected by the IRS or another taxing authority.
  The Customer is responsible for cooperating promptly with BusinessRocket if additional information or corrective action is required following a rejection.
  18.9 Non-Waivable Obligations
  Nothing in this Section excuses BusinessRocket or an individual tax professional from obligations that applicable law or professional standards do not permit to be waived or limited.
  Any liability that cannot lawfully be excluded remains subject to applicable law and, where legally permitted, the limitation-of-liability provisions contained in the BusinessRocket General Terms and these Tax Terms.

• 19. EXTENSIONS

  BusinessRocket may prepare or submit an extension where:
  • the Service includes an extension;
  • BusinessRocket determines an extension is appropriate;
  • you request and purchase an extension service; or
  • BusinessRocket otherwise agrees to do so.
  AN EXTENSION OF TIME TO FILE GENERALLY DOES NOT EXTEND THE TIME TO PAY TAXES DUE.
  You remain responsible for timely paying estimated taxes due by the applicable payment deadline.
  BusinessRocket is not responsible for penalties or interest resulting from unpaid taxes merely because an extension to file was obtained.

• 20. CUSTOMER-CAUSED DELAYS

  BusinessRocket is not responsible for penalties, interest, missed elections, late filings, rejected returns, lost deductions, delayed refunds, or other consequences caused by your failure to timely provide:
  • tax documents;
  • bookkeeping records;
  • answers;
  • signatures;
  • e-file authorization;
  • payment;
  • identification;
  • ownership information;
  • tax-payment information;
  • supporting documents; or
  • other information reasonably requested.

• 21. GOVERNMENT AND THIRD-PARTY DELAYS

  Tax processing depends upon systems and organizations outside BusinessRocket's control.
  BusinessRocket is not responsible for delays caused by:
  • IRS processing;
  • state taxing authorities;
  • government shutdowns;
  • government backlogs;
  • government system outages;
  • software-provider outages;
  • e-file system failures;
  • bank processing;
  • payment processors;
  • identity-verification procedures;
  • mail or courier delays;
  • government reviews;
  • fraud-prevention holds; or
  • other circumstances outside BusinessRocket's reasonable control.
  Quoted or estimated processing times are estimates and are not guaranteed contractual deadlines.

• 22. REJECTED ELECTRONIC RETURNS

  A taxing authority may reject an electronically filed return for reasons including:
  • incorrect government records;
  • previously filed returns;
  • identity issues;
  • incorrect dependent information;
  • mismatched EINs;
  • mismatched Social Security information;
  • agency system errors;
  • missing forms;
  • customer information;
  • government business rules; or
  • other causes.
  If a return is rejected, BusinessRocket may request information necessary to address the rejection.
  You agree to respond promptly.
  A rejected electronic return does not necessarily mean BusinessRocket made an error.

• 23. BUSINESSROCKET PREPARATION ERRORS

  If BusinessRocket discovers an error attributable solely to BusinessRocket's tax preparation, BusinessRocket may use commercially reasonable efforts to correct the affected return.
  Depending upon the circumstances, this may include preparing a corrected or amended return without an additional BusinessRocket preparation fee for correcting the BusinessRocket error.
  Government charges, third-party costs, additional work unrelated to the BusinessRocket error, and consequences resulting from customer information remain the Customer's responsibility.
  Any monetary liability remains subject to the limitation-of-liability provisions contained in the General Terms and applicable law.

• 24. GOVERNMENT PENALTIES, INTEREST, AND ADDITIONAL TAX

  24.1 Customer Responsibility
  The Customer remains responsible for all taxes legally owed by the Customer, regardless of whether BusinessRocket prepared the applicable tax return.
  BusinessRocket will not reimburse or otherwise be responsible for underlying federal, state, local, or other taxes that the Customer was legally required to pay.
  To the maximum extent permitted by applicable law, BusinessRocket is not responsible for penalties, interest, additional tax, lost deductions, lost credits, or other governmental assessments resulting from:
  • inaccurate, incomplete, or late information provided by the Customer;
  • information omitted by the Customer;
  • inaccurate or incomplete bookkeeping or financial records;
  • the Customer's failure to timely provide requested documents or responses;
  • the Customer's failure to review or approve a tax return;
  • the Customer's failure or delay in signing an e-file authorization;
  • the Customer's failure to timely pay taxes or estimated taxes;
  • the Customer's failure to disclose material transactions, ownership changes, foreign activity, or other relevant facts;
  • tax positions or transactions occurring before BusinessRocket's engagement;
  • government processing delays, government errors, or changes in government interpretation;
  • rejection or modification of a tax position by a taxing authority;
  • changes in tax law, regulations, administrative guidance, or judicial interpretations;
  • failure to monitor a filing deadline; or
  • circumstances otherwise outside BusinessRocket's reasonable control.
  24.2 Claimed BusinessRocket Preparation Error
  If the Customer believes a penalty or interest assessment resulted solely and directly from a material tax-return preparation error made by BusinessRocket, the Customer must promptly notify BusinessRocket and provide the applicable government notice and reasonably requested supporting information.
  BusinessRocket will first have a reasonable opportunity to review the matter and, where appropriate, assist in:
  • correcting the return;
  • responding to the government notice;
  • requesting penalty abatement;
  • requesting reconsideration; or
  • pursuing another available administrative remedy.
  The Customer may not settle, concede, or pay a disputed penalty for purposes of seeking reimbursement from BusinessRocket without first providing BusinessRocket a reasonable opportunity to review and address the matter, except where immediate payment is reasonably necessary to protect the Customer's rights or avoid additional material consequences.
  If, after available administrative remedies reasonably pursued by BusinessRocket, a governmental penalty remains and is finally determined to have resulted solely and directly from a material preparation error by BusinessRocket, any responsibility of BusinessRocket remains subject to the limitations of liability contained in the General Terms and these Tax Terms, to the maximum extent permitted by applicable law.
  BusinessRocket will not be responsible for the underlying tax that the Customer legally owed regardless of the preparation error.
  Nothing in this Section limits liability that applicable law does not permit BusinessRocket to limit.

• 25. CUSTOMER CHANGES AFTER PREPARATION

  If you provide additional or corrected information after BusinessRocket has substantially completed your return, BusinessRocket may need to revise or substantially reprepare the Tax Return Package.
  BusinessRocket may charge additional fees where the additional work results from:
  • omitted customer information;
  • changed customer instructions;
  • corrected bookkeeping;
  • newly disclosed transactions;
  • changed ownership information;
  • additional tax documents;
  • newly requested tax positions;
  • new states;
  • new entities; or
  • other information not previously disclosed.

• 26. TAX PLAN

  BusinessRocket may offer a recurring Tax Plan under which the Customer makes monthly or other periodic payments for tax-related Services.
  The Tax Plan price, billing frequency, included Tax Return Package, and other included Services are determined by the applicable order.
  Except as specifically provided below, Tax Plan payments already charged are non-refundable.

• 27. CANCEL-ANYTIME PERIOD BEFORE SUBSTANTIAL COMPLETION

  Before BusinessRocket has substantially completed the applicable current-year Tax Return Package, the ongoing Tax Plan may be canceled prospectively.
  Cancellation during this period stops future recurring Tax Plan charges after the effective cancellation date, subject to:
  • the applicable billing cycle;
  • amounts already due;
  • non-refundable payments previously charged; and
  • any separately purchased Services.
  Previously charged Tax Plan payments are not refunded merely because you cancel before preparation of the current-year Tax Return Package.

• 28. SUBSTANTIAL COMPLETION OF TAX RETURN PACKAGE

  A Tax Return Package is considered “Substantially Completed” when BusinessRocket has completed the material tax-preparation work necessary to prepare the applicable current-year return so that the return is substantially ready for:
  • customer review;
  • signature;
  • e-file authorization;
  • filing; or
  • routine final processing.
  A return may be Substantially Completed even though one or more of the following remain outstanding:
  • customer review;
  • customer approval;
  • taxpayer signature;
  • Form 8879 or other e-file authorization;
  • final payment;
  • routine electronic filing steps;
  • administrative processing;
  • minor clerical corrections;
  • customer-requested changes; or
  • filing itself.
  BusinessRocket may reasonably determine whether a Tax Return Package has reached substantial completion based upon its tax-preparation records and the work performed.
  A Customer cannot prevent substantial completion merely by declining to review, sign, authorize, or file a return that BusinessRocket has otherwise materially prepared.

• 29. CONVERSION FROM SUBSCRIPTION TO PAYMENT PLAN

  ONCE BUSINESSROCKET SUBSTANTIALLY COMPLETES THE APPLICABLE CURRENT-YEAR TAX RETURN PACKAGE, THE CUSTOMER'S FINANCIAL OBLIGATION FOR THAT TAX RETURN PACKAGE BECOMES FIXED.
  At substantial completion:
  1. the agreed annual Tax Plan fee attributable to the Tax Return Package is earned;
  2. payments already made are credited toward that amount; and
  3. the remaining unpaid balance becomes an installment payment obligation.
  The remaining payments are therefore not payment for a continuing cancel-anytime subscription.
  They are installment payments for tax-preparation work that BusinessRocket has substantially performed.

• 30. TWELVE-MONTH TAX PLAN COMMITMENT

  Where your Tax Plan price is structured as twelve monthly payments, substantial completion of the current-year Tax Return Package locks the applicable twelve-payment financial obligation.
  For example, if several monthly Tax Plan payments have already been made when BusinessRocket substantially completes the current-year Tax Return Package, those payments are credited toward the applicable annual Tax Plan obligation and the remaining scheduled installments continue until the agreed annual amount has been paid.
  Cancellation of future Tax Plan Services does not cancel the remaining installment balance for a Tax Return Package that has already been Substantially Completed.

• 31. CANCELLING AFTER SUBSTANTIAL COMPLETION

  You may request cancellation of future ongoing Tax Plan Services after BusinessRocket substantially completes your Tax Return Package.
  However, such cancellation:
  • stops only future Services that have not already become earned;
  • does not reverse substantial completion of the prepared Tax Return Package;
  • does not create a refund;
  • does not cancel remaining installments;
  • does not reduce the agreed annual Tax Plan fee; and
  • does not relieve you of amounts already owed.
  BusinessRocket may continue charging the remaining installments according to the original payment schedule.
  If an installment payment fails, BusinessRocket may exercise payment remedies permitted by the General Terms and applicable law.

• 32. REFUSAL TO FILE DOES NOT CANCEL PAYMENT OBLIGATION

  After substantial completion, you may decide:
  • not to file the return;
  • to use another tax preparer;
  • to prepare your own return;
  • not to sign the return;
  • not to authorize e-filing;
  • not to respond to BusinessRocket;
  • to change accountants; or
  • not to use the prepared Tax Return Package.
  Those decisions do not eliminate the remaining payment obligation for the Tax Return Package BusinessRocket has already Substantially Completed.

• 33. PRIOR-YEAR RETURNS

  Unless expressly included otherwise, delinquent, prior-year, and other historical Tax Return Packages are separately purchased à-la-carte Services.
  For example, if a Tax Plan covers the applicable current tax year and you separately engage BusinessRocket to prepare two earlier delinquent tax years, those prior-year returns may be billed separately while only the applicable current-year Tax Return Package triggers the Tax Plan's twelve-payment structure.
  Preparing a prior-year à-la-carte Tax Return Package does not independently create another twelve-month Tax Plan commitment unless expressly disclosed and agreed to in the applicable order.

• 34. AMENDED RETURNS

  Preparation of an original return does not automatically include preparation of an amended return.
  An amended return may require a separate Service and additional fee where the amendment results from:
  • new customer information;
  • omitted information;
  • corrected information;
  • changed bookkeeping;
  • changed tax positions;
  • subsequent tax documents;
  • customer error;
  • government changes; or
  • another matter outside BusinessRocket's original preparation.
  Where an amendment is necessary solely to correct a BusinessRocket preparation error, BusinessRocket may prepare the correction without an additional BusinessRocket preparation fee, subject to these Tax Terms.

• 35. TAX NOTICES, AUDITS, AND EXAMINATIONS

  You must promptly review correspondence received from the IRS or another taxing authority.
  Unless separately included, your tax-return preparation engagement does not include:
  • monitoring government notices;
  • responding to notices;
  • audits;
  • examinations;
  • appeals;
  • collections;
  • hearings;
  • tax-court proceedings; or
  • representation before taxing authorities.
  If you receive a tax notice, you may request that BusinessRocket review it.
  BusinessRocket may offer assistance under a separate engagement and fee.
  You remain responsible for all government response deadlines unless BusinessRocket expressly agrees in writing to assume responsibility for a particular matter.

• 36. INTERNATIONAL, FOREIGN-OWNED, AND INFORMATION RETURN FILING RESPONSIBILITIES

  36.1 International Filing Requirements May Carry Substantial Penalties
  Customers with foreign ownership, foreign owners, foreign affiliates, foreign assets, foreign accounts, foreign transactions, international operations, or other international tax circumstances may be subject to special federal, state, or other tax reporting requirements.
  These requirements may include, without limitation:
  • Form 5472;
  • Form 5471;
  • Form 8865;
  • Form 3520;
  • Form 3520-A;
  • Form 8938;
  • FBAR and FinCEN reporting;
  • foreign ownership disclosures;
  • foreign transaction reporting;
  • international informational returns; and
  • other filings relating to foreign persons, entities, assets, accounts, or transactions.
  The Customer acknowledges that penalties associated with international and informational filings can be substantial and may be imposed even where little or no underlying income tax is due.
  36.2 Form 5472 and $25,000 Penalties
  Certain foreign-owned U.S. entities may be required to file Form 5472 and related filings.
  The Customer specifically acknowledges that failure to timely and properly file a required Form 5472 may result in a governmental penalty that currently begins at $25,000 for each applicable failure, and additional penalties may apply if the failure continues.
  The applicable penalty amounts and filing requirements are established by law and governmental authorities and may change from time to time.
  36.3 Customer Has Ultimate Responsibility for International Filing Deadlines
  Because international information-return penalties can be unusually large, the Customer has the ultimate responsibility for ensuring that every required international or foreign-ownership filing is timely and properly filed.
  Engaging BusinessRocket to prepare or assist with an international tax return, Form 5472, related Form 1120 filing, information return, extension, or other filing does not transfer the Customer's ultimate statutory filing responsibility to BusinessRocket.
  The Customer must monitor the status of all required filings and should not assume that a filing has been completed merely because:
  • BusinessRocket was engaged;
  • BusinessRocket received payment;
  • documents were uploaded;
  • preparation has begun;
  • a tax professional has been assigned;
  • a return or form appears in the BusinessRocket portal;
  • the Customer signed an authorization; or
  • BusinessRocket previously provided an estimated completion date.
  36.4 Customer Must Confirm Successful Filing
  The Customer is responsible for obtaining confirmation that each required filing has actually been timely submitted and, where applicable, accepted by the appropriate governmental authority.
  If BusinessRocket has not confirmed successful filing or acceptance before the applicable deadline, the Customer must take reasonable alternative action to protect against a late or missed filing.
  Such action may include:
  • immediately contacting BusinessRocket;
  • obtaining an extension where available;
  • filing directly where permitted;
  • engaging another CPA, Enrolled Agent, tax preparer, or qualified professional;
  • using another authorized filing method; or
  • taking other reasonable steps to satisfy the applicable filing obligation.
  36.5 BusinessRocket Delay Does Not Eliminate Customer Responsibility
  The Customer acknowledges that BusinessRocket may experience filing backlogs, high seasonal volume, staffing limitations, professional-review delays, software issues, incomplete files, or other circumstances that delay preparation or submission.
  TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, BUSINESSROCKET WILL NOT BE RESPONSIBLE FOR A GOVERNMENT PENALTY SOLELY BECAUSE BUSINESSROCKET DID NOT COMPLETE OR SUBMIT AN INTERNATIONAL OR INFORMATIONAL FILING BEFORE THE APPLICABLE DEADLINE.
  If the filing deadline is approaching and BusinessRocket has not confirmed successful filing, the Customer remains responsible for protecting the deadline by using another available filing method or qualified provider.
  This responsibility is especially important for filings carrying substantial fixed penalties, including filings for which penalties may begin at $10,000, $25,000, or another significant amount.
  36.6 Customer Must Disclose Foreign Ownership and International Activity
  BusinessRocket cannot identify every international filing obligation unless the Customer fully discloses relevant facts.
  The Customer is responsible for informing BusinessRocket of all material international circumstances, including:
  • any owner who is not a U.S. person;
  • direct or indirect foreign ownership;
  • foreign parent companies;
  • foreign subsidiaries;
  • foreign corporations;
  • foreign partnerships;
  • foreign trusts;
  • foreign bank or financial accounts;
  • foreign financial assets;
  • transactions between the business and foreign owners or related parties;
  • contributions from foreign owners;
  • distributions to foreign owners;
  • loans between the entity and foreign related parties;
  • payments to or from foreign related parties;
  • foreign real estate;
  • foreign-source income;
  • foreign gifts or inheritances; and
  • other international transactions or relationships.
  BusinessRocket may rely upon the Customer's representations concerning ownership, residency, citizenship, transactions, and foreign activity.
  BusinessRocket will not be responsible for penalties resulting from international facts or filing requirements that the Customer failed to disclose completely and timely.
  36.7 Foreign-Owned U.S. Disregarded Entities
  Customers who own or operate a U.S. entity that is wholly or partially foreign-owned acknowledge that U.S. tax filing obligations may exist even when:
  • the entity had little or no revenue;
  • the entity conducted little or no business;
  • the entity owes no U.S. income tax;
  • the entity is treated as disregarded for certain federal income tax purposes;
  • the owner resides outside the United States; or
  • the Customer believes the company was inactive.
  The absence of taxable income does not necessarily eliminate informational filing obligations.
  The Customer is responsible for obtaining advice regarding the Customer's particular international filing requirements.
  36.8 Customer-Caused International Penalties
  BusinessRocket will not be responsible for an international or information-return penalty resulting in whole or in part from:
  • undisclosed foreign ownership;
  • inaccurate ownership percentages;
  • undisclosed related-party transactions;
  • incomplete financial information;
  • missing bookkeeping;
  • missing foreign-account information;
  • late delivery of records;
  • Customer failure to answer questions;
  • Customer failure to sign or approve a filing;
  • Customer failure to provide filing authorization;
  • Customer failure to monitor the filing deadline;
  • Customer failure to obtain an alternative filing solution when BusinessRocket has not confirmed timely filing;
  • Customer misunderstanding of its international filing obligations; or
  • other incomplete, inaccurate, or delayed Customer information.
  36.9 No Guarantee of Penalty Abatement
  If a penalty is assessed, BusinessRocket may, where appropriate and separately agreed, assist the Customer in seeking:
  • penalty abatement;
  • reasonable-cause relief;
  • reconsideration;
  • correction; or
  • another administrative remedy.
  BusinessRocket does not guarantee that the IRS or another taxing authority will remove, reduce, waive, or refund any penalty.
  Unless BusinessRocket expressly agrees otherwise in writing, penalty-abatement representation is outside the scope of ordinary tax-return preparation.
  36.10 Non-Waivable Responsibilities
  Nothing in this Section eliminates professional or legal obligations that applicable law does not permit BusinessRocket or an individual tax professional to waive.
  Any liability that cannot lawfully be excluded remains subject, to the extent permitted by law, to the limitation-of-liability provisions contained in the BusinessRocket General Terms and these Tax Terms.

• 37. RECORD RETENTION

  You are responsible for maintaining your own tax records and supporting documentation for the periods required by applicable law.
  BusinessRocket may retain certain records as required by law, professional standards, internal policy, tax software requirements, or operational needs.
  BusinessRocket's retention of records does not relieve you of your obligation to retain:
  • filed returns;
  • source documents;
  • receipts;
  • financial statements;
  • payroll records;
  • asset records;
  • basis records;
  • ownership records;
  • supporting schedules; and
  • other tax documentation.
  BusinessRocket is not your permanent document-storage provider.

• 38. TAX RETURN INFORMATION AND PRIVACY

  BusinessRocket recognizes that tax-return information is sensitive.
  BusinessRocket and applicable tax professionals will use and disclose tax-return information in accordance with:
  • applicable federal law;
  • applicable state law;
  • professional obligations;
  • the BusinessRocket Privacy Policy; and
  • legally effective Customer authorizations.
  Certain uses or disclosures of tax-return information may legally require a separate taxpayer consent.
  Acceptance of these Tax Terms does not substitute for a separate consent where applicable law requires that consent to be provided separately or in a particular form.
  BusinessRocket may request additional authorizations where necessary to use or disclose tax-return information for a permitted purpose.

• 39. TECHNOLOGY, SOFTWARE, AND AI

  BusinessRocket may use tax software, automation, artificial intelligence, data extraction, document-processing systems, customer portals, and other technology to assist with Tax Services.
  These technologies may assist with:
  • intake;
  • document organization;
  • bookkeeping information;
  • calculations;
  • document review;
  • customer communications;
  • workflow;
  • return preparation; and
  • quality-control processes.
  Technology does not replace the professional obligations applicable to a tax professional responsible for a return.
  General AI tools, automated chat responses, self-help tools, website explanations, and automated recommendations are governed by the AI and Self-Help provisions of the General Terms.
  Unless expressly reviewed and adopted by a qualified tax professional as individualized advice, AI-generated information should not be treated as individualized professional tax advice.

• 40. CUSTOMER USE OF BUSINESSROCKET AI FOR TAX QUESTIONS

  BusinessRocket may provide AI tools capable of answering tax-related questions.
  You acknowledge that AI-generated tax responses may be:
  • incorrect;
  • incomplete;
  • outdated;
  • based upon incomplete facts;
  • inappropriate for your circumstances; or
  • inconsistent with a position ultimately taken by your assigned CPA or Enrolled Agent.
  If an AI answer conflicts with advice provided by the tax professional responsible for your engagement, you should raise the issue with the professional before acting.
  A general AI interaction does not modify your prepared tax return or create an obligation for BusinessRocket to take a particular tax position.

• 41. TAX PLANNING AND FUTURE ADVICE

  Preparation of a tax return generally concerns reporting transactions that have already occurred.
  Unless tax planning is expressly included, BusinessRocket is not responsible for identifying every action you could take prospectively to minimize future taxes.
  You should separately request tax-planning advice before completing significant transactions when tax consequences are important.
  Examples include:
  • purchasing or selling a business;
  • adding or removing owners;
  • changing entity classification;
  • electing S corporation treatment;
  • making large distributions;
  • purchasing real estate;
  • selling assets;
  • restructuring debt;
  • entering international transactions;
  • changing residency;
  • making retirement-plan decisions; or
  • completing other significant transactions.

• 42. ENTITY ELECTIONS

  Tax elections can have significant consequences.
  Unless expressly included in the applicable Service, BusinessRocket's preparation of an income tax return does not mean BusinessRocket has undertaken to analyze whether you should make or revoke every potentially available tax election.
  Where BusinessRocket prepares an election at your request, you remain responsible for reviewing the election and obtaining additional professional advice where appropriate.
  Government acceptance of an election is not guaranteed.

• 43. TAXES, PENALTIES, AND INTEREST

  You are always responsible for taxes lawfully owed by you.
  BusinessRocket is not responsible for the amount of underlying tax liability merely because BusinessRocket prepared the return reporting that liability.
  BusinessRocket is not responsible for penalties or interest resulting from:
  • late or incomplete Customer information;
  • inaccurate Customer information;
  • Customer failure to pay taxes;
  • Customer failure to make estimated payments;
  • Customer refusal or delay in approving a return;
  • Customer failure to notify BusinessRocket of a government notice;
  • prior-year activity;
  • bookkeeping errors supplied to BusinessRocket;
  • positions taken before BusinessRocket's engagement;
  • Customer failure to monitor filing status;
  • Customer failure to obtain an alternative filing method where necessary;
  • government delay; or
  • circumstances outside BusinessRocket's reasonable control.
  Claims alleging a BusinessRocket preparation error remain subject to the limitation-of-liability provisions contained in the General Terms.

• 44. NO PENALTY OR INTEREST GUARANTEE

  BusinessRocket does not provide a general guarantee that a Customer will never be assessed:
  • penalties;
  • interest;
  • additional tax;
  • adjustments;
  • audit changes; or
  • other government assessments.
  BusinessRocket may assist with a request for penalty abatement or correction where appropriate, but government acceptance is not guaranteed and such assistance may require a separate engagement.

• 45. CUSTOMER'S DUTY TO INFORM BUSINESSROCKET OF MATERIAL FACTS

  You should disclose facts that may materially affect your tax return even if BusinessRocket's questionnaire does not specifically ask about them.
  Examples may include:
  • foreign accounts or assets;
  • cryptocurrency or digital-asset activity;
  • sale of a business;
  • sale of real property;
  • ownership changes;
  • large asset purchases;
  • forgiven debt;
  • legal settlements;
  • new states of operation;
  • new employees;
  • retirement-plan activity;
  • related-party transactions;
  • new entities;
  • equity compensation;
  • significant gifts;
  • inheritance;
  • unusual transactions; or
  • other material financial events.
  BusinessRocket is not responsible for tax consequences resulting from facts you fail to disclose.

• 46. MULTI-STATE AND LOCAL TAX MATTERS

  Operating, hiring employees, owning property, making sales, or otherwise conducting activities in multiple jurisdictions may create additional filing requirements.
  BusinessRocket will prepare only those state and local returns expressly included in your engagement.
  Preparation of one state return does not constitute a determination that no other state or local filing obligation exists.
  You are responsible for informing BusinessRocket where you:
  • operate;
  • have employees;
  • own or lease property;
  • maintain offices;
  • provide services;
  • sell products;
  • store inventory;
  • have owners; or
  • otherwise conduct material activities.

• 47. FOREIGN AND INTERNATIONAL TAX MATTERS

  International tax reporting can involve specialized obligations.
  Unless expressly included, Tax Services do not include analysis or preparation concerning:
  • foreign corporations;
  • foreign partnerships;
  • foreign trusts;
  • foreign bank accounts;
  • foreign financial assets;
  • controlled foreign corporations;
  • foreign disregarded entities;
  • international information returns;
  • treaty positions;
  • withholding obligations; or
  • other international tax matters.
  You must specifically inform BusinessRocket if you have foreign ownership, accounts, assets, income, entities, or transactions.
  Additional fees and specialized professional review may be required.

• 48. BUSINESSROCKET'S RIGHT TO WITHDRAW

  BusinessRocket may suspend or withdraw from a Tax Services engagement where reasonably necessary because of:
  • nonpayment;
  • failure to provide information;
  • inaccurate information;
  • suspected fraud;
  • suspected tax evasion;
  • abusive conduct;
  • unresolved inconsistencies;
  • professional ethics concerns;
  • conflicts of interest;
  • sanctions concerns;
  • unreasonable Customer instructions;
  • Customer refusal to correct inaccurate information;
  • Customer demand for an improper tax position; or
  • other circumstances making continued engagement inappropriate.
  Withdrawal does not eliminate fees already earned or Tax Plan installment obligations that have already become fixed.

• 49. CANCELLATION REQUESTS

  Tax Plan Customers may request prospective cancellation through a cancellation mechanism made available by BusinessRocket, including the BusinessRocket portal or by contacting:
  Support@BusinessRocket.com
  The request should identify the applicable Customer, entity, and Tax Plan.
  Where applicable law requires another cancellation method, BusinessRocket will comply with applicable law.
  Cancellation is subject to Sections 26 through 33 of these Tax Terms.

• 50. NON-REFUNDABILITY

  Except where required by applicable law:
  TAX SERVICE FEES AND TAX PLAN PAYMENTS ALREADY CHARGED ARE NON-REFUNDABLE ONCE EARNED UNDER THESE TAX TERMS.
  BusinessRocket may, in its sole discretion, issue:
  • a refund;
  • partial refund;
  • BusinessRocket Credit;
  • courtesy adjustment; or
  • other accommodation.
  A discretionary accommodation does not create an entitlement to another refund or credit.

• 51. PAYMENT DISPUTES

  A payment dispute or chargeback does not eliminate an otherwise valid tax-preparation debt or installment obligation.
  BusinessRocket may seek recovery of valid unpaid balances and exercise remedies available under the General Terms and applicable law.

• 52. LIMITATION OF LIABILITY

  The limitation-of-liability provisions contained in the BusinessRocket General Terms apply fully to Tax Services.
  Without limiting those provisions, BusinessRocket is not responsible, to the maximum extent permitted by law, for losses arising from:
  • inaccurate Customer information;
  • omitted Customer information;
  • Customer bookkeeping errors;
  • Customer failure to review a return;
  • Customer failure to timely approve or authorize filing;
  • Customer failure to monitor filing status;
  • Customer failure to take reasonable alternative action before a filing deadline;
  • government processing delays;
  • tax-authority decisions;
  • rejected tax positions;
  • government system errors;
  • Customer failure to pay tax;
  • Customer failure to disclose material facts;
  • tax laws changing after advice or preparation;
  • independent acts of third parties; or
  • matters outside the scope of the Tax Services engagement.
  Nothing in these Tax Terms limits liability that applicable law does not permit BusinessRocket to limit.

• 53. INDEMNIFICATION

  In addition to indemnification obligations contained in the General Terms, you agree, to the maximum extent permitted by law, to defend, indemnify, and hold harmless BusinessRocket and its applicable tax professionals from third-party claims, losses, penalties, costs, liabilities, and reasonable attorneys' fees arising out of or relating to:
  • inaccurate information supplied by you;
  • omitted information;
  • false statements;
  • Customer-provided bookkeeping;
  • transactions not disclosed to BusinessRocket;
  • tax positions demanded by the Customer contrary to BusinessRocket's advice;
  • business activity conducted by the Customer;
  • Customer violations of law;
  • Customer misuse of prepared documents;
  • Customer failure to review a tax return;
  • Customer failure to timely respond to BusinessRocket;
  • Customer failure to monitor filing deadlines or filing status;
  • Customer failure to obtain an alternative filing solution when necessary;
  • Customer breach of these Tax Terms; or
  • actions BusinessRocket reasonably takes in reliance upon Customer instructions.
  This provision does not require indemnification for BusinessRocket's fraud or willful misconduct where such indemnification is prohibited by law.

• 54. DISPUTE RESOLUTION

  The informal dispute-resolution, arbitration, class-action waiver, mass-arbitration, arbitration opt-out, governing-law, and venue provisions contained in the BusinessRocket General Terms apply to these Tax Terms.
  Nothing in these Tax Terms prevents a CPA, Enrolled Agent, or other tax professional from complying with a professional licensing, disciplinary, or regulatory obligation.

• 55. CHANGES IN TAX LAW

  Tax laws, regulations, forms, government guidance, administrative interpretations, and filing procedures frequently change.
  BusinessRocket is not obligated to update advice previously provided after the conclusion of an engagement merely because the law later changes.
  A new law, regulation, court decision, IRS announcement, state guidance, or other change may require a new engagement or updated analysis.

• 56. ELECTRONIC COMMUNICATIONS

  You authorize BusinessRocket and its tax professionals to communicate electronically through:
  • the BusinessRocket portal;
  • email;
  • telephone;
  • secure links;
  • electronic signature platforms;
  • text messages where appropriate; and
  • other reasonable communication tools.
  Sensitive tax documents should be submitted through methods BusinessRocket designates for secure document transmission.
  You are responsible for maintaining access to your account and monitoring communications.

• 57. ENGAGEMENT TERM

  These Tax Terms apply to Tax Services purchased while these Tax Terms are effective.
  Each Tax Return Package constitutes a separate tax engagement for the applicable taxpayer and tax year unless BusinessRocket expressly states otherwise.
  Completion of one tax year's return does not automatically obligate BusinessRocket to prepare another year's return except to the extent an active Tax Plan provides otherwise.

• 58. SURVIVAL

  Provisions that by their nature should survive completion, cancellation, termination, or withdrawal will survive, including provisions concerning:
  • unpaid fees;
  • Tax Plan installment obligations;
  • Customer representations;
  • record responsibility;
  • privacy;
  • limitation of liability;
  • indemnification;
  • dispute resolution;
  • tax-return responsibility;
  • filing-deadline responsibility; and
  • obligations arising before termination.

• 59. ENTIRE TAX ENGAGEMENT

  These Tax Terms, the BusinessRocket General Terms, Privacy Policy, applicable Tax Plan or order, and any separately executed tax document constitute the agreement governing the applicable Tax Services.
  No oral statement by a salesperson, customer-service representative, tax professional, employee, or contractor modifies these Tax Terms unless the modification is confirmed in writing by BusinessRocket.

• 60. ACKNOWLEDGMENT OF IMPORTANT TAX TERMS

  BY PURCHASING OR USING BUSINESSROCKET TAX SERVICES, YOU ACKNOWLEDGE THAT:
  A. YOU ARE RESPONSIBLE FOR PROVIDING COMPLETE, ACCURATE, AND TIMELY TAX INFORMATION;
  B. BUSINESSROCKET'S TAX PREPARATION IS NOT AN AUDIT OR INDEPENDENT VERIFICATION OF ALL INFORMATION YOU PROVIDE;
  C. YOU HAVE FINAL RESPONSIBILITY FOR REVIEWING YOUR TAX RETURN BEFORE FILING;
  D. YOU REMAIN ULTIMATELY RESPONSIBLE FOR ENSURING THAT YOUR TAX RETURNS, EXTENSIONS, ELECTIONS, INFORMATIONAL RETURNS, AND OTHER REQUIRED FILINGS ARE TIMELY FILED;
  E. IF BUSINESSROCKET HAS NOT CONFIRMED THAT A REQUIRED FILING HAS BEEN COMPLETED BEFORE THE APPLICABLE DEADLINE, YOU ARE RESPONSIBLE FOR TAKING REASONABLE ALTERNATIVE ACTION, INCLUDING USING ANOTHER QUALIFIED PROVIDER OR FILING METHOD WHERE NECESSARY;
  F. BUSINESSROCKET DOES NOT GUARANTEE THAT A RETURN WILL BE PREPARED, TRANSMITTED, ACCEPTED, OR COMPLETED BY A PARTICULAR DEADLINE UNLESS BUSINESSROCKET EXPRESSLY PROVIDES A SEPARATE WRITTEN GUARANTEE;
  G. BUSINESSROCKET DOES NOT GUARANTEE A REFUND, TAX RESULT, GOVERNMENT ACCEPTANCE, OR PROCESSING TIME;
  H. AN EXTENSION TO FILE GENERALLY DOES NOT EXTEND THE TIME TO PAY TAX;
  I. GOVERNMENT PENALTIES AND INTEREST MAY ARISE EVEN WHEN BUSINESSROCKET WAS ENGAGED TO PREPARE THE RETURN, AND THE CUSTOMER REMAINS RESPONSIBLE FOR MONITORING THE FILING STATUS AND DEADLINES;
  J. INTERNATIONAL AND FOREIGN-OWNED ENTITIES MAY HAVE SPECIAL INFORMATIONAL FILING REQUIREMENTS WITH SIGNIFICANT PENALTIES, INCLUDING CERTAIN FORM 5472 PENALTIES THAT MAY BEGIN AT $25,000 PER FAILURE;
  K. THE ABSENCE OF REVENUE, ACTIVITY, OR TAX DUE DOES NOT NECESSARILY ELIMINATE INTERNATIONAL OR INFORMATIONAL FILING OBLIGATIONS;
  L. TAX AUDITS, NOTICES, APPEALS, TAX CONTROVERSY, AMENDED RETURNS, TAX PLANNING, BOOKKEEPING, AND OTHER SERVICES ARE NOT INCLUDED UNLESS EXPRESSLY STATED;
  M. GENERAL AI OR AUTOMATED TAX INFORMATION IS NOT A SUBSTITUTE FOR INDIVIDUALIZED ADVICE FROM A QUALIFIED TAX PROFESSIONAL;
  N. TAX PLAN PAYMENTS ALREADY CHARGED ARE GENERALLY NON-REFUNDABLE;
  O. BEFORE BUSINESSROCKET SUBSTANTIALLY COMPLETES THE APPLICABLE CURRENT-YEAR TAX RETURN PACKAGE, THE TAX PLAN MAY GENERALLY BE CANCELED PROSPECTIVELY;
  P. ONCE BUSINESSROCKET SUBSTANTIALLY COMPLETES THE APPLICABLE CURRENT-YEAR TAX RETURN PACKAGE, THE AGREED TAX PLAN OBLIGATION BECOMES FIXED AND ANY REMAINING PAYMENTS BECOME INSTALLMENTS FOR THE SUBSTANTIALLY COMPLETED TAX PREPARATION SERVICE;
  Q. REFUSING TO SIGN, AUTHORIZE, OR FILE A SUBSTANTIALLY COMPLETED RETURN DOES NOT CANCEL THE REMAINING TAX PLAN PAYMENT OBLIGATION;
  R. PRIOR-YEAR RETURNS PURCHASED À LA CARTE DO NOT CREATE ADDITIONAL TWELVE-MONTH TAX PLAN COMMITMENTS UNLESS EXPRESSLY AGREED; AND
  S. BUSINESSROCKET'S LIABILITY IS LIMITED AS PROVIDED IN THE GENERAL TERMS TO THE MAXIMUM EXTENT PERMITTED BY LAW.

• 61. CONTACT INFORMATION

  Questions concerning BusinessRocket Tax Services may be directed to:
  BusinessRocket, Inc.
  15442 Ventura Blvd., Ste 101
  Sherman Oaks, CA 91403
  Support@BusinessRocket.com
  310-424-5558