MILLERTIME TAXES LLC, dba Taxfighters, will provide IRS support services (specified below) for any IRS issue that arises during the subscription period in return for the applicable membership fee and compliance with all applicable terms of this agreement (the “IRS Support Plan”).

CLARIFICATION OF TERMS

In this agreement, “you” and “your” refer to the member(s) shown on the membership certificate. “We,” “us” and “Taxfighters” refer to MILLERTIME TAXES LLC, the company providing IRS support services. “IRS” refers to the Internal Revenue Service of the United States Treasury Department.

Audit: Audit means any communication, including telephone calls, initiated by the IRS to audit, examine, review, investigate or verify any item or items on IRS tax forms filed by you or on your behalf.

IRS Support: IRS Support means that Taxfighters will represent you through the completion of any income tax audit or employment tax audit for the tax return year identified on the membership certificate during the Period of Membership, and will help (subject to the fee limits below) with any IRS resolution matter (e.g., where you have additional tax assessed or prior taxes, either of which you disagree with or cannot pay in full). The initial IRS notification of any tax matter must be received during the Period of Membership. The IRS Support Plan is also subject to the limitations and exclusions listed in the membership certificate and this agreement.

IRS Support includes:

• Waiver of the $1,500 initial consultation fee typically charged by Taxfighters to run transcript analysis on your IRS account to develop a plan and your personal financial analysis.

• Up to $3,500 of our normal fees to resolve a tax matter will be waived.

• 50% discount on our fees for any work that extends beyond the $3,500 to resolve your IRS matter. To resolve the matter our services includes:

  • Handling all communications, including letters and/or telephone calls with the IRS or State regarding the audit.

  • Assigning a Taxfigher Representative(s) to manage your case.

  • Developing a strategy with you and then meeting or corresponding with the IRS on your behalf.

  • No settlement will be reached with the IRS without your final approval and consent.

  • Representation to any IRS appeal that may arise during the resolution of your tax matter up to the decision to pursue the matter beyond appeals in tax court.

Acceptance Date: Acceptance Date is the date Taxfighters receives payment in full for the membership being purchased. Your Acceptance Date is the date of the receipt provided to you once payment has been processed.

Statute of Limitations: Statute of Limitations is the time the IRS has to audit your tax return. The Statute of Limitations for the IRS is typically three years from the date of filing or the due date, whichever is later.

Period of Membership: Period of Membership is the period commencing with the Acceptance Date and ending on the 1 year anniversary of that date.

Taxfighter Representative(s): Taxfighter Representative(s) means your Taxfighters representative(s) who will be assigned to your audit case. These individuals will ordinarily be assigned to you according to their area of expertise.

CONFIDENTIALITY

Your name, address, and any other personal information will not be disclosed or sold to any persons or firms. Only Taxfighters’s staff will have access to your tax information.

MEMBER BENEFITS

Taxfighters will professionally defend a covered federal income tax audit or notice from the time of the first notice to its completion, subject to the IRS Support Plan Limitations and Exclusions described below. This includes any Audit that arises during the Period of Membership. All scheduling of appointments, telephone calls and correspondence will be handled by the assigned Taxfighter Representative(s). We will meet or correspond with the auditor on your behalf and will defend you through the highest level of appeals, subject to the terms herein.

RESPONSIBILITIES

Our Responsibility: We are responsible to provide you with professional IRS Support service.

Your Responsibility: Upon receipt of any communication from the IRS or State, you are responsible to perform or provide the following:

1. Promptly report your notice to taxresolution@taxfighters.net. Do not contact the IRS. To ensure effective service, you must use your assigned Taxfighters Representative(s) as your only contact with the IRS If you do not contact Taxfighters within 15 days of the date of the first notice, additional charges may apply. If you wait too long, you will eliminate our ability to defend your case.

2. Provide your signature(s) on the required IRS Power of Attorney form (2848) and return to the Taxfighter Representative(s) in a timely manner. This will enable your Taxfighter Representative(s) to communicate with the IRS or State on your behalf. This document may not be altered in any way.

3. Provide in a timely manner the information and documentation necessary to substantiate the various items of income and expense in question so that your Taxfighter Representative(s) can prepare your defense.

4. We ask that you comply with the Audit procedure and strategy actions recommended by Taxfighters and any of the Taxfighter Representative(s) working on your behalf. If you are unable to maintain this commitment, Taxfighters cannot be responsible for the outcome of your Audit and reserves the right to cease providing service where reasonably warranted.

IRS Support Plan LIMITATIONS

Taxfighters is dedicated solely to legitimately protecting the rights and assets of our members in the event of an Audit. The following defines our service limitations:

Taxfighters does not provide legal assistance, nor represent our members in Federal or State Court, including Tax Court.

Taxfighters does not provide legal assistance in defending issues of civil or criminal fraud, whether actual or alleged.

Taxfighters is not responsible for the extra work and costs involved if you report your Audit late or you do not cooperate by providing the documentation in a timely manner which results in the auditing agency issuing a Notice of Deficiency (NOD). If this occurs, Taxfighters will pass these costs onto the member in the form of a late fee.

IRS Support Plan EXCLUSIONS

Certain Audits, tax returns, and issues of audit may be excluded from the IRS Support Plan for any of the following reasons:

Pre-existing Conditions – If the date on the notice of audit from the IRS is prior to the Acceptance Date of this Agreement, IRS Support Membership benefits for that audit are excluded and our normal resolution rates will apply.

Unfiled Tax Returns – Your IRS Support Plan is limited to providing services for tax returns that have been prepared and filed. If a tax return has not been prepared and filed, Taxfighters will commence services on the Audit after the tax return has been prepared and filed.

Large Businesses – Business entities with gross receipts exceeding $5 million and/or 10 partners/stockholders/beneficiaries/members are not eligible for membership.

Ownership Interest in Other Tax Entities – If you have an ownership interest in a Corporation, Partnership, LLP, Trust, Estate, or Tax Shelter that has been contacted for an Audit and is not a Taxfighters member, IRS Support services for that tax entity are excluded.

Tax Protestors – Taxfighters will exclude anyone protesting the taxing of income on economic, religious, legal or constitutional grounds, or other frivolous claims.

Criminal Investigation (CI) – If you are currently under investigation by CI, you are excluded from IRS Support services. For any Audit that Taxfighters is defending in which CI enters the Audit, Taxfighters will cease working that Audit and will exclude the member from further IRS Support services until completion of the CI investigation. When the CI investigation is completed, Taxfighters will resume working on the Audit, if possible.

Other Taxes – Your IRS Support Plan does not cover sales tax, property tax, gross receipts tax, city and local tax, estate and gift tax and compliance audits of pension and profit sharing plans are excluded from the IRS Support Plan.

TERMINATIONS OF MEMBERSHIP AGREEMENT

Taxfighters reserves the right to terminate this IRS Support Plan upon the breach of any material provision of this agreement by you, in the event that an Audit meets the criteria of any of the “IRS Support Plan EXCLUSIONS'' listed above, or in the event that a condition renders the completion of Taxfighters’s responsibilities under this agreement unreasonably difficult to fulfill. Conditions that can render completion of Taxfighters’s responsibilities unreasonably difficult include, but are not limited to, failure by you to reasonably fulfill any provision listed as “Your Responsibility” under “RESPONSIBILITIES” above, failure to cooperate during the course of the Audit process, or repeated use of abusive, inappropriate, or unprofessional language when communicating with any staff members or representatives of Taxfighters.

This IRS Support Plan shall also be deemed to be terminated if the membership fee has not been paid or has been refunded to you.

Any controversy, dispute, or questions arising out of, or in connection with your IRS Support Plan shall be determined by arbitration conducted in accordance with the rules of the American Arbitration Association, and any decision rendered by the American Arbitration Association shall be binding on both parties to this agreement. The costs of any arbitration shall be borne equally by the parties.