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Last updated: January 8, 2025

Tax Services Terms

Thank you for selecting Assurna for tax services. These Tax Services Terms govern our provision of tax preparation and planning services to your business. These terms operate in addition to our main Terms of Service. In case of conflict, these Tax Services Terms control for tax-related matters.

IRS Consent to Disclosure and Use

We may engage third-party tax service providers, including those located outside the United States, to assist in delivering tax services. By accepting these terms, you consent to the disclosure and use of your tax information as described in Section 2 below.

1. Tax Services Overview

1.1 Services Provided

Our tax services include preparation of business tax returns and related tax compliance services as specified in your service agreement. Depending on your subscription, services may include:

  • Federal business income tax return preparation (Forms 1120, 1120-S, 1065, or Schedule C)
  • State and local business tax return preparation
  • Tax planning and strategy consultation
  • Estimated tax payment calculations
  • Tax extension filing
  • Response to routine tax notices and correspondence
  • Industry-specific tax considerations for insurance, medical, and e-commerce businesses

1.2 Service Limitations

Unless expressly included in your service agreement, our tax services do not include:

  • Personal income tax return preparation (available separately)
  • Representation before the IRS or state tax authorities in audits or disputes
  • Tax opinion letters or formal tax advice memoranda
  • International tax compliance or foreign reporting
  • Estate or gift tax planning and preparation
  • Sales and use tax compliance (available separately)
  • Payroll tax return preparation (typically included with payroll services)

1.3 Timing and Deadlines

To ensure timely filing of your tax returns, you must provide all necessary information and documentation by the deadlines we communicate to you. Generally, we require all information at least 15 business days before the filing deadline. Late submission of information may result in the need to file an extension or additional rush fees.

2. Consent to Disclosure and Use of Tax Information

2.1 Third-Party Service Providers

We may engage third-party tax service providers, including their affiliates, to assist in preparing your tax returns. Some of these providers may be located outside the United States. We will remain responsible for the quality and accuracy of work performed by such providers.

2.2 Your Consent

By accepting these Tax Services Terms, you consent to:

  • Our disclosure of your tax information to third-party service providers as necessary to prepare your returns
  • Use of your tax information by such providers solely for the purpose of preparing your tax returns
  • Disclosure and use of tax information outside the United States where providers are located internationally
  • Our use of your tax information to improve our services and train our systems
  • Disclosure of tax information in response to valid legal process, including subpoenas and court orders, subject to notice to you where permitted by law

2.3 Duration of Consent

This consent remains valid for the duration of your tax services subscription and for each renewal period. The consent applies to all tax returns and related information for periods covered by your subscription.

2.4 Confidentiality Obligations

We maintain written agreements with all third-party service providers requiring them to maintain confidentiality of your tax information consistent with professional standards and applicable law.

3. Your Responsibilities

3.1 Information Accuracy

You are responsible for providing complete, accurate, and timely information necessary for tax return preparation. This includes:

  • Financial statements and accounting records
  • Income documentation (1099s, K-1s, etc.)
  • Expense receipts and supporting documentation
  • Asset purchase and disposition records
  • Prior year tax returns
  • Information about business activities, transactions, and changes

3.2 Review and Approval

You are responsible for reviewing all tax returns before filing. You should carefully review all information, calculations, and positions taken. By approving a return for filing, you represent that you have reviewed it and believe it to be accurate and complete.

3.3 Record Retention

You are responsible for retaining all tax records, supporting documentation, and filed returns for the periods required by law (generally at least three years, and longer for certain items). We will provide you with copies of filed returns but are not responsible for long-term record retention on your behalf.

3.4 Tax Payments

You are responsible for ensuring timely payment of all taxes owed. We can assist with calculating estimated tax payments and payment vouchers, but you remain responsible for making actual payments to tax authorities.

4. Our Responsibilities and Standards

4.1 Professional Standards

We will prepare your tax returns in accordance with applicable professional standards and based on information you provide. We will exercise professional judgment in interpreting tax laws and applying them to your situation.

4.2 Tax Positions

We will not take aggressive or unsupportable tax positions. All positions taken on your returns will have a reasonable basis under applicable tax law. We will discuss with you any positions that involve uncertainty or risk.

4.3 Reliance on Information

We will rely on the accuracy and completeness of information you provide without independent verification. We are not responsible for errors resulting from incomplete, inaccurate, or misleading information.

4.4 Communication

We will communicate with you regarding tax planning opportunities, filing deadlines, and any issues or questions that arise during return preparation. We will respond to your tax-related questions in a timely manner.

5. Fees and Billing

5.1 Tax Preparation Fees

Tax preparation fees are based on the complexity of your return and the service tier selected. Fees are specified in your service agreement and are typically billed annually.

5.2 Additional Services

Services beyond standard return preparation, such as amended returns, audit support, or complex tax research, will be billed separately at our standard hourly rates.

5.3 Rush Fees

If you provide information after our standard deadline, rush fees may apply to ensure timely filing. We will communicate any rush fees before proceeding with expedited preparation.

6. Limitations and Disclaimers

6.1 No Audit Guarantee

While we prepare returns in accordance with professional standards, we cannot guarantee that returns will not be selected for audit or examination by tax authorities. Tax authorities have broad discretion in selecting returns for review.

6.2 Tax Law Changes

Tax laws change frequently. We prepare returns based on tax laws in effect at the time of preparation. We are not responsible for the impact of subsequent law changes on previously filed returns.

6.3 State and Local Variations

State and local tax laws vary significantly. We will prepare returns for jurisdictions specified in your service agreement. You are responsible for identifying all jurisdictions where you have filing obligations.

7. Audit and Notice Support

7.1 Routine Notices

We will assist with responding to routine tax notices and correspondence at no additional charge, provided the notice relates to a return we prepared and does not involve an audit or examination.

7.2 Audit Representation

Representation in audits or examinations is not included in standard tax preparation services. If you receive an audit notice, we can provide representation services for an additional fee or refer you to appropriate tax counsel.

7.3 Amended Returns

If errors are discovered in returns we prepared, we will prepare amended returns at no additional charge if the error resulted from our mistake. Amended returns required due to new information or changes in your circumstances will be billed separately.

8. Termination and Transition

8.1 Completion of Engagement

If you terminate tax services before completion of a tax return we have begun preparing, we will provide you with all work completed to date. You will be responsible for fees for work performed.

8.2 Transition to New Provider

Upon termination, we will cooperate with your new tax preparer by providing copies of returns we prepared and responding to reasonable questions about our work.

9. Incorporation of Main Terms

These Tax Services Terms supplement and incorporate by reference the following sections of our main Terms of Service:

  • Section 5: Confidentiality and Data Security
  • Section 6: Intellectual Property
  • Section 7: Representations and Warranties
  • Section 8: Limitation of Liability
  • Section 9: Indemnification
  • Section 11: General Provisions
  • Section 12: Dispute Resolution

10. Contact Information

For questions about these Tax Services Terms, please contact us at:

Assurna
Email: tax@assurna.com
Website: www.assurna.com

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