By accessing your Vault you (Taxpayer) hereby accept and agree to the following:

You authorize us to prepare your Federal income and State tax returns, if applicable, from information which you will furnish to us. We will not audit or otherwise verify the data you submit, although it may be necessary to ask you for clarification of some of the information. We will ask you questions about your income and other financial information that affect your taxes. We will ask you for documents, such as, but not limited to, W-2s, 1099s and other statements in order to calculate income, credits and deductions. It is your responsibility to provide all the information required for the preparation of complete and accurate returns. We may correspond by phone, email or other means. We may email, mail or provide electronically confidential information. You have the final responsibility for the income tax returns and, therefore, you should review them carefully before you authorize us permission to e-file.
Smits & Wilson, LLC, your tax preparer and staff are not liable for any information furnished by the taxpayer. 

We cannot guarantee that the IRS or State will agree with our position on every part of your return and disputes with the IRS or State regarding the interpretation of the tax law will not constitute an error or omission. If your returns are selected for review by the taxing authorities we will be available upon request to help you solve these issues. Such assistance is not included in your tax preparation fee.

We make every reasonable effort to avoid any errors or omissions in the services we provide to clients. However, the tax law is voluminous, ambiguous and constantly changing. Smits & Wilson, LLC, and your tax preparer are not liable for any changes made by the Internal Revenue Service, Franchise Tax Board/state tax entity or any other governmental entity. Our liability for any errors or omissions will be limited to up to a full refund of the fees paid and will not include liability for any consequential damages.  Any claim for refunds will expire within two years of when the final billing occurs. We retain the right to refuse our services without any further explanation.

All Smits and Wilson LLC tax clients will receive a complimentary Vault with access available upon request. While you remain an active tax client of Smits & Wilson LLC, (a) we will store copies of your tax returns and other confidential documents in your personal Vault for 4 years from the date you file and (b) you will have access to your Vault 24/7, where you can upload documents and download your tax return. The Vault is provided by SmartVault, an online storage service, and by you logging in to your Vault you also agree to use the Vault as according to their terms of service. If you become inactive, by not using our preparation tax services, then your access to the Vault will be cancelled on October the 15 of that year. Regardless, all returns will be kept stored for 4 years.

We, Us and Our refers to Smits & Wilson, LLC, your tax preparer and staff.