Online Client Agreement

In the case of compliance engagements (including tax preparation services), you agree to provide us with complete and adequate information as required by law on a timely basis.  We will rely on your source documents, W-2's, 1099's and other third party source documents in determining the tax and character and treatment of a given transaction.  You represent there is adequate substantiation to support deductions for any expenses claimed on this return.  We prepare tax returns with the objective of having our clients pay the least possible tax while complying with the law.

We will file extensions as we judge necessary to avoid any reasonable chance of failing to comply with filing deadlines should information needed to complete a return not be received by us with adequate (in our sole judgment) time for careful preparation. Fees for return preparations are based on complexity, i.e. which forms are necessary. In exceptionally complex returns (not foreseen for this engagement), additional required time and professional risk factors may be charged for, but prior notice must first be given to you by us, before actually incurring such work. 

We prepare tax returns with the objective of having our clients pay the least possible tax while complying with the law. In the case of audit and inquiry representation engagements, and expatriate tax preparation, our ability to help requires your timely and responsive and forthcoming cooperation as well as your signature - electronic or physical, as practical - of the proper IRS Power of Attorney forms.  In the case of planning engagements, we do not answer research questions - especially if it involves consideration of a change from your current situation - from recall or after cursory research if there is any reasonable chance of downside risk to you of a wrong or incomplete answer or conclusion.

GENERAL TERMS

All work is performed on a best efforts basis, with no guarantee of outcome. We accept no responsibility for any inability or failure to spot any given problem before its occurrence, nor do we assume any financial obligation to you as a result of any future outcome arising from this engagement. Performance of all of the above services is predicated on timely receipt from you of adequate source documentation, via electronic or physical means, as needed. We will rely solely on your source documents and other third-party source documents furnished by you, and will not generally verify, inquire, analyze, or otherwise check on the accuracy or reasonableness of such information. 

Tax return preparation fees referred to above are based on the assumption that the client supplies schedules and expense category totals necessary to enable us to prepare the return.  Additional work we perform to supply necessary totals or schedules not supplied by client will be billed at our hourly fee in effect at that time.  We will notify you in advance of performing such work.  This agreement acknowledges receipt from you of a one-time only new client set-up fee retainer of US$525 applied to your account. In all types of work, expenses for copy, fax, long-distance, overnight shipping or any other expenses incurred by us directly related to the engagement are additionally billed.  Balances owing for over 30 days are subject to 1.5% interest per month and a monthly $25 re-billing fee.

All parties to this agreement both recognize that e-mail and the internet are not to be considered as legally confidential and agree to hold harmless each other for any breaches of confidentiality arising from the use of e-mail or other computer transmission in any way pertaining to this engagement.

Your return, of course, is subject to review by the taxing authorities.  Any items resolved against you by the examining agent are subject to certain rights of appeal.  In the event of any examination, we will be available to represent you.  Follow-up work, responding to IRS inquiries or audit will be billed at our hourly fee in effect at that time for such services.

Application of ever-changing tax law and accounting regulation is an area of uncertainty. While we will provide our best efforts to help you retain the most advantageous possible tax position, our liability for breach of contract or negligence shall be limited to the fees which we have billed for our services. Washington State shall be the legal jurisdiction for any disputes arising from this agreement.