AUDIT PROTECTION SERVICES (APS) CUSTOMER PROTECTION AGREEMENT

APS Protection Plan is a prepaid warranty program that provides professional assistance to the subscriber (the “Taxpayer”) in the event that the subscriber is subjected to an IRS audit. The plan provides the support of a dedicated team of tax professionals who work directly with both the Taxpayer and the Internal Revenue Service throughout every phase of the audit. The support service protects the subscriber’s rights under the tax code and ensures that they are granted the opportunity to exercise all the privileges that the law allows. The objective of the support team is to resolve all targeted areas of the audit and eliminate or minimize any increase in the subscriber’s tax obligation. The plan also provides reimbursement of assessed interest, penalties and taxes up to $3,000 in qualified cases. The fee paid for this audit protection plan is fully refundable to any subscriber who becomes dissatisfied with the support during their audit.

INCLUSIONS

Provisions for the subscribers to APS include:

A dedicated team of tax professionals to assist the subscriber throughout all phases of the audit. Assistance include:

1. evaluation of all related IRS correspondence
2. explanation of claim requirements and the available options
3. expert consultation and strategic planning
4. aid with document organization and review for presentation
5. drafting of letters and necessary communication as needed to resolve the issue and
6. a full money back guarantee for dissatisfied clients.

A cash reimbursement up to $3,000 of assessed penalties and interest as well as certain increases in tax liability

3 years of full coverage for each subscriber for a one time payment

If the taxpayer becomes dissatisfied with the audit support service, APS will reimburse 100% of paid enrollment fees in lieu of further assistance. Requests for reimbursement must be made prior to completion of the audit.

EXCLUSIONS AND LIMITATIONS

• APS Warranty program is available only to taxpayers filing individual 1040 Federal tax returns.
• APS does not provide any legal representation or advice as a part of its audit support function.
• This protection covers only for the applicable tax year and does not extend to any other tax year our previously filed returns.
• Coverage ends 3 years after the deadline for filing the current return.
• The following returns are excluded from coverage:
• non-resident federal returns;
• amended returns;
• corporate or partnership returns;
• trust, estate, and gift tax issues;
• appeals to positions taken by the IRS following the close of an examination
• returns from which items or issues on such returns have been in the past or are currently under examination or banned by taxing authorities as of the date of purchase of this protection.
This agreement shall be rendered null and void if it has been determined that the audit assessment is a result of incomplete or false information knowingly provided to the tax preparer by the subscriber for the preparation of the return; the subscriber fails to provide the relevant records to either APS or the IRS within the prescribed forty five (45) days period following the claim without a justifiable reason or the subscriber takes a position on the return that challenges current tax laws and IRS guidelines or interpretations which results in increased tax liability.
• Reimbursement of qualified interest, penalties and taxes will be made only after the subscriber provides APS with proof that all tax obligations have been paid to the IRS.
CLAIM PROCEDURES
• Notify APS of any notice from the IRS regarding adverse decisions within forty (45) days from the date of such notice. Failure to act in a timely manner may result in the IRS taking irreversible actions to your detriment.
• Be prepared to provide APS with copies of all notices and other government documents relating to such audit or assessment at the time of contact.
• Provide APS with a copy via fax, email or mail of this contract and proof of payment of the audit warranty program. Payment is NOT considered to be made if the taxpayer’s refund is not at least partially funded by the IRS. In such cases, it will be the taxpayer’s responsibility to pay the tax professional directly within 30 days of the return completion to insure that coverage is in force.
• APS will assist you with a speedy process of assigning us Power of Attorney for your case.
• Once we have an IRS Power of Attorney, you have the right to request that the IRS agent speak to us as your representative. We will take charge of the matter and work as your representative to solve your problem.
• Immediately after fully reviewing your case and identifying targeted areas, an assigned APS representative will consult with you to clearly explain the full scope and details of the examination and identify your available options for providing support as requested. We will discuss your rights as a taxpayer as it pertains to your case and formulate a strategy for presenting your best support for the most favorable outcome.
• Based on your consultation, your assigned representative will outline a list of required documents to provide based on the availability along with allowable alternative methods for supporting your claims.
• APS will assist you in organizing your documents for presentation and consult with you throughout the entire process as well as providing explanations regarding your return to the IRS agent on your behalf.
• If the situation is warranted, APS will provide a tax professional to attend your audit in your place. In such cases, a charge of $125 per hour will be assessed against any amount to be reimbursed to you in interest penalties and taxes.

INDEMNIFICATION

WHEREAS, APS OFFERS ITS AUDIT PROTECTION PLAN FOR DISTRIBUTION AND SALE THROUGH THE TAX PREPARATION SOFTWARE AS AN INDEPENDENT THIRD PARTY, APS SHALL ASSUME ALL RESPONSIBILITIES AND LIABILITIES ASSOCIATED WITH THE SALE AND PERFORMANCE OF THE AUDIT PROTECTION PLAN. APS SHALL INDEMNIFY, HOLD HARMLESS AND REIMBURSE THE MANUFACTURER/DISTRIBUTOR OF THE SOFTWARE , AND ITS OFFICERS, DIRECTORS, AND EMPLOYEES, (WHICHEVER MAY INCURRED THE LOSS), FOR ALL COSTS, INCLUDING WITHOUT LIMITATION, ATTORNEY’S FEES, JUDGMENTS, PENALTIES, PAYMENTS OF OTHER DIRECT EXPENSES AND PAYMENTS IN SETTLEMENT OR OTHER DISPOSITION OF, OR IN CONNECTION WITH, ANY CLAIMS, DISPUTES, CONTROVERSIES OR LITIGATION ARISING OUT OF THE ACTUAL OR ALLEGED BREACH BY APS OF ITS DUTIES AND OBLIGATIONS UNDER THIS AGREEMENT.