This Audit Defense Terms and Conditions agreement (“The Agreement”) is between you and Wilson Toellner CPA ("WTCPA", “we”, “us”, or “our”). Audit Defense services are available only to our clients for their individual returns, effective upon payment of tax preparation and all additional fees incurred at the time your return is completed. These services are separate from, and in addition to, regular tax preparation fees.
If for any reason you are not satisfied with these terms, you may cancel The Agreement within seven (7) days from the date of purchase and obtain a full refund of any fee you paid for Audit Defense services.
Call 1-573-964-5739 to speak to a Customer Service Representative.
These Terms and Conditions contain the requirement that all disputes be resolved by individual arbitration unless you opt-out of arbitration. Please see Section 7 below for more information.
1.0 DESCRIPTION OF AUDIT DEFENSE SERVICES
1.1 Eligibility. Audit Defense is a subscription-based service, available only to customers for whom we prepare and file personal federal and/or state income tax returns. These services are not applicable to returns that we did not prepare. Your subscription to the service begins on the date you pay for the service, and covers personal income tax returns filed under an active subscription. If you pay for Audit Defense services in 2023, but opt out of the service in 2024, any notices you receive after opting out will not be covered under the service. If you pay for Audit Defense services and do not remain a client, Audit Defense services are no longer available.
1.2 Services Description. Audit Defense Services will provide you with tax authority notice support and in-person audit support and representation for the life of the return (typically 3 years from the date you file and pay for your return), when properly submitted according to the process set forth below and subject to other limitations described herein. These Services do not include any payment or reimbursement of additional taxes owed. If you believe a WTCPA tax preparation calculation error discovered by you resulted in penalties and interest, we request that you communicate that to your tax preparer for consideration and resolution.
2.0 CLIENT RESPONSIBILITIES
2.1 Acceptance & Purchase. Audit Defense services are only available after you accept these terms and conditions and we receive payment for the services.
2.2 Provide Information. You must provide us with full and accurate personal information that we require, to provide or supply you with, one or more of the benefits associated with the Audit Defense services which may include, without limitation, your name, address, telephone number, email address, Social Security number and other personal information. If we are unable to obtain the required personal information from you, or if you do not take the required steps outlined below, the services or benefits that you receive through the Audit Defense services may be limited or reduced.
2.3 Tax Payment. You have the obligation to timely pay all your tax liability for current and future tax years, including payment of withholdings and quarterly estimated tax payments, and to comply with all filing requirements during and subsequent to these services being provided.
2.4 Request Audit Defense services. You must comply with the process for requesting Audit Defense services outlined below in Section 4.
2.5 IRS Engagement. You must allow WTCPA, at its sole discretion and expense, to challenge the IRS determination of additional taxes, penalties, and interest owed. If your return is audited, WTCPA will make available an agent (but not an attorney) to represent you before the tax authority should such tax authority question the accuracy of your return, and you will allow the agent to attend any audits with you or to represent you with a Power of Attorney as outlined in Section 4 below.
3.0 SERVICE LIMITATIONS
3.1. Ineligibility. Audit Defense Services cannot be transferred to others. These services are not available for ineligible returns, including business returns or returns not eligible under Section 1.1 above. You must be eighteen (18) years of age.
3.2 No Independent Verification. You understand that we are relying upon information provided by you and the Tax Authorities, and we do not independently verify information provided by you or the Tax Authorities. However, we may ask you for further clarification and expect you to provide that clarification promptly and candidly.
3.3 Failure to Perform. We assume no responsibility for adverse consequences due to your failure to provide information to us or to Tax Authorities in a timely fashion and in accordance with Section 4. We are not responsible for any services under the Audit Defense service, if you fail to comply with any of your responsibilities set forth in Section 2.
3.4 No Legal Representation. You understand and agree that we are not engaged in rendering legal services or advice, and the Audit Defense services are not legal services or advice.
3.5 Errors, Amendments and Other Important Limitations. The Audit Defense Services do not apply to:
a. Returns that were rejected by the IRS or state taxing authorities (the “Tax Authorities”);
b. Amended returns or nonresident returns;
c. Non-individual returns such as employment (including taxes assessed on Form 4137 for income other than allocated tips), corporate, state, and local small business, occupation tax, partnership, trust, estate, and gift tax returns;
d. Any returns used to file for tax credits or rebates such as property tax, Economic Impact Credit (stimulus payments), Advance Child Tax Credits, homestead or renters’ credits (an “Ancillary Form”) that are not filed in conjunction with a federal, state, or local return;
e. The calculation of estimated tax payment vouchers or additional taxes owed as a result of an erroneous refund of your estimated tax payments by the IRS or a state or local taxing authority;
f. Any return relating to previous years or for notices that are received by the Tax Authorities 3 years or more from the filing deadline for the return, not including extensions; or
3.6 Schedules C, E, F and Form 4835. If your personal income tax return reports income from rental properties or self- employment activities, payment of the fee for Audit Defense Services covers you against standard math error notices and commonly received 1040 correspondence. However, if your return reports income from such an activity and is selected for audit of business income or expenses, your payment of our Audit Defense fee will guarantee a 50% discount of our standard audit representation fees. We cannot provide full audit representation services for self‐employment, farm, or rental activities under the terms of this agreement.
4.0 PROCESS TO MAKE A CLAIM FOR AUDIT DEFENSE SERVICES
4.1 Notify WTCPA by calling us at 1-573-964-5739 within 30 days from the date of the initial Tax Authority notice and prior to any call, conference, or audit with the government agency.
4.2 Promptly provide us with copies of the notice and any related documents and other information as described in Section 2.2 above.
4.3 A representative from WTCPA will investigate your issue, making available an agent (but not an attorney) to represent you at audit, if necessary, and assist you in responding to the Tax Authority notice. Should an amended return be required to resolve your issue, its preparation will be subject to additional pricing parameters, which our team will discuss with you.
4.4 You will execute a Power of Attorney to the agent to receive any audit representation
5.0 DISCLAIMER OF WARRANTIES
Unless otherwise explicitly stated, WTCPA, for itself and its suppliers, makes no express, implied or statutory representations, warranties, or guarantees in connection with the Audit Defense services, relating to the quality, suitability, truth, accuracy or completeness of any information or material contained or presented in or through the services. You understand and acknowledge that Audit Defense Services may not be sufficient to fully resolve your tax problems. Unless otherwise explicitly stated, to the maximum extent permitted by applicable law, the Audit Defense services and any information or material contained or presented through the service is provided to you on an “as is,” “as available” and “where-is” basis with no warranty of merchantability, fitness for a particular purpose, or non-infringement of third-party rights. Some states, including New Jersey, do not allow exclusions or limitations of implied warranties. If you live in one of these states, the above limitations do not apply to you and in such case, any implied warranties are limited in duration to the minimum permissible under applicable law from the date you first received the plan.
6.0 LIMITATION OF LIABILITY
In no event shall we be liable for any special, consequential, incidental, indirect or punitive damages for any cause of action, whether in contract, tort (including negligence), even if we have been advised of the possibility of such damages. Consequential damages include, but are not limited to, lost profits, lost revenues and lost business opportunities, whether you were or should have been aware of the possibility of these damages. In no event shall our total cumulative liability hereunder exceed the amounts paid by you for the Audit Defense services. Some states, including New Jersey, do not allow the exclusion or limitation of incidental or consequential damages. If you live in one of these states, the above limitation or exclusion does not apply to you.