Dear Client, Thank you for selecting Wolcowitz & Associates CPA PA. This letter confirms the terms of our engagement and the nature of the online services we will provide. 1. Commercial Merchant Policy: Right to Decline & Refund Please understand that submitting your documents and payment constitutes a request for service, not a guaranteed engagement. Wolcowitz & Associates CPA PA reserves the sole discretion to review your provided documentation and determine whether to accept this engagement. We may decline this engagement at our discretion after reviewing your uploaded documents. If we decline to proceed for any reason, a full refund of any fees paid will be processed within 24 hours or the next business day. 2. Electronic Data Transmission & Security We utilize secure, encrypted client portals and software for the exchange of sensitive documents. Client Responsibility: It is your responsibility to use the secure links/portals provided by us for uploading sensitive data (SSNs, bank details, etc.). Risk Assumption: If you choose to send documents via unencrypted email or text message, you accept the risk of interception or data breach. Wolcowitz & Associates CPA PA is not liable for any loss or damage resulting from your transmission of data via insecure electronic means. 3. Consent to Electronic Signatures By accepting this agreement, you consent to the use of electronic signatures for all engagement letters, tax return authorizations (Form 8879), and other necessary documents. You agree that your electronic signature (clicking "I Agree" or signing via a touchscreen/mouse) is the legal equivalent of your manual signature and will be binding. 4. Scope of Services Upon acceptance, we will prepare your [Year] Federal and State income tax returns based entirely on the electronic information you provide. We will not audit, review, or otherwise verify the data you submit. Our engagement cannot be relied upon to disclose errors, fraud, or other irregularities. 5. Client Review of Accuracy (Strict Liability) You have the final responsibility for your income tax returns. Since this is a remote engagement, we rely strictly on the data you input or upload. Before we file your returns, you must review the draft provided to you electronically. By electronically signing the e-file authorization, you represent that you have reviewed the return, verified the accuracy of all figures, and accept full responsibility for the return's content. 6. Record Retention & No Cloud Storage Service We are not a document storage facility. While we may retain copies of your tax returns for our records, you are solely responsible for maintaining your original records, receipts, and backup data to substantiate items reported. We recommend you download and save a copy of your tax return immediately upon completion. We are not responsible for the permanent archiving of your client documents. 7. Limitation of Liability In recognition of the risks inherent in this agreement and the fees charged, the Client agrees, to the fullest extent permitted by law, to limit the liability of Wolcowitz & Associates CPA PA, its owners, and employees for any and all claims, losses, costs, and damages of any nature whatsoever, so that the total aggregate liability of the Firm shall not exceed the total professional fees paid by the Client for this specific engagement. 8. Indemnification You agree to indemnify, defend, and hold harmless Wolcowitz & Associates CPA PA from any liability, costs, or expenses (including legal fees) specifically arising from any misrepresentations, concealment of information by you, or your failure to review the return for accuracy prior to filing.