By using this Website, You representand warrant that You are of legal age to form a binding contract with theCompany. If You are not of legal age to form a binding contract with theCompany, You must not access or use the Website.
Accessing the Website and Account Security
We reserve the right to withdraw or amend this Website, and anyservice or material We provide on the Website, in Our sole discretion withoutnotice. We will not be liable if for any reason all or any part of the Websiteis unavailable at any time or for any period. From time to time, We may restrict access to some parts of the Website, or theentire Website, to users, including registered users.
Any user name, password, or any other piece of information Youutilize as part of Our security procedures to access the Website isconfidential, and You must not disclose it to any other person or entity. Youalso acknowledge that Your account is personal to You and agree not to provideany other person with access to this Website or portions of it using Your username, password, or any other security information. You agree to notify Usimmediately of any unauthorized access to, or use of, Your user name orpassword or any other breach of security. You also agree to ensure that Youexit from Your account at the end of each session. You should use particular cautionwhen accessing Your account from a public or shared computer so that others arenot able to view or record Your password or other personal information.
Intellectual Property Rights
The Website and its entire contents, features, and functionality(including but not limited to all information, software, text, displays,images, video, and audio, and the design, selection, and arrangement thereof)are owned by the Company, its licensors, or other providers of such materialand are protected by United States and international copyright, trademark,patent, trade secret, and other intellectual property or proprietary rightslaw.
The Company name and logo, and all related names, logos, productand service names, designs, and slogans are trademarks of the Company or itsaffiliates or licensors. You must not use such marks without the prior writtenpermission of the Company. All other names, logos, products and service names,designs, and slogans on this Website are the trademarks of their respectiveowners.
Additionally, You agree not to: (i)use the Website in any manner that could disable, overburden, damage, or impairthe site or interfere with any other party's use of the Website, includingtheir ability to engage in real time activities through the Website; (ii) useany robot, spider, or other automatic device, process, or means to access theWebsite for any purpose; (iii) use any device or process to monitor or copy anyof the material on the Website or for any other unauthorized purpose withoutOur prior written consent; (iv) introduce any viruses, Trojan horses, worms,logic bombs, or other material that is malicious or technologically harmful;(v) attempt to gain unauthorized access to, interfere with, damage, or disruptany parts of the Website, the server on which the Website is stored, or any server,computer, or database connected to the Website; (vi) attack the Website via adenial-of-service attack or a distributed denial-of-service attack; or (vii)otherwise attempt to interfere with the proper working of the Website.
Changes to the Website
We may update the content on this Website from time to time, butits content is not necessarily complete or up-to-date. Any of the material onthe Website may be out of date at any given time, and We are under noobligation to update such material.
Information About You and Your Visits to the Website
Linking to the Website
You may link to Our homepage, provided You do so in a way thatis fair and legal and does not damage Our reputation or take advantage of it,but You must not establish a link in such a way as to suggest any form ofassociation, approval, or endorsement on Our part without Our express writtenconsent. You agree to cooperate with Us in causing any unauthorized framing orlinking immediately to stop. We reserve the right to withdraw linkingpermission without notice at any time in Our discretion.
Links from the Website
If the Website contains links to other sites and resourcesprovided by third parties, these links are provided for Your convenience only.This includes links contained in advertisements, including banneradvertisements and sponsored links. We have no control over the contents ofthose sites or resources, and accept no responsibility for them or for any lossor damage that may arise from Your use of them. If You decide to access any ofthe third-party websites linked to this Website, Youdo so entirely at Your own risk and subject to the terms and conditions of usefor such websites.
The owner of the Website is based in the United States. Weprovide this Website for use only by persons located in the United States. Wemake no claims that the Website or any of its content is accessible orappropriate outside of the United States.
Disclaimer of Warranties
You understand that we cannot and do not guarantee or warrantthat files available for downloading from the internet or the website will befree of viruses or other destructive code. You are responsible for implementingsufficient procedures and checkpoints to satisfy your particular requirementsfor anti-virus protection and accuracy of data input and output, and formaintaining a means external to our site for any reconstruction of any lostdata.
YOUR USE OF THE WEBSITE, ITS CONTENT, AND ANY SERVICES OR ITEMSOBTAINED THROUGH THE WEBSITE IS AT YOUR OWN RISK. THE WEBSITE, ITS CONTENT, ANDANY SERVICES OR ITEMS OBTAINED THROUGH THE WEBSITE ARE PROVIDED ON AN 'AS IS'AND 'AS AVAILABLE' BASIS, WITHOUT ANY WARRANTIES OF ANY KIND, EITHER EXPRESS ORIMPLIED. NEITHER THE COMPANY NOR ANY PERSON ASSOCIATED WITH THE COMPANY MAKESANY WARRANTY OR REPRESENTATION WITH RESPECT TO THE COMPLETENESS, SECURITY,RELIABILITY, QUALITY, ACCURACY, OR AVAILABILITY OF THE WEBSITE. WITHOUTLIMITING THE FOREGOING, NEITHER THE COMPANY NOR ANYONE ASSOCIATED WITH THECOMPANY REPRESENTS OR WARRANTS THAT THE WEBSITE, ITS CONTENT, OR ANY SERVICESOR ITEMS OBTAINED THROUGH THE WEBSITE WILL BE ACCURATE, RELIABLE, ERROR-FREE,OR UNINTERRUPTED, THAT DEFECTS WILL BE CORRECTED, THAT OUR SITE OR THE SERVERTHAT MAKES IT AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS, ORTHAT THE WEBSITE OR ANY SERVICES OR ITEMS OBTAINED THROUGH THE WEBSITE WILLOTHERWISE MEET YOUR NEEDS OR EXPECTATIONS.
TO THE FULLEST EXTENT PROVIDED BY LAW, THE COMPANY HEREBYDISCLAIMS ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, STATUTORY, OROTHERWISE, INCLUDING BUT NOT LIMITED TO ANY WARRANTIES OF MERCHANTABILITY,NON-INFRINGEMENT, AND FITNESS FOR PARTICULAR PURPOSE. THE FOREGOING DOES NOTAFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.
Limitation on Liability
TO THE FULLEST EXTENT PROVIDED BY LAW, IN NO EVENT WILL THECOMPANY, ITS AFFILIATES, OR THEIR LICENCORS, SERVICE PROVIDERS, EMPLOYEES,AGENTS, OFFICERS, OR DIRECTORS BE LIABLE FOR DAMAGES OF ANY KIND, UNDER ANYLEGAL THEORY, ARISING OUT OF OR IN CONNECTION WITH YOUR USE, OR INABILITY TOUSE, THE WEBSITE, AND WEBSITES LINKED TO IT, ANY CONTENT ON THE WEBSITE OR SUCHOTHER WEBSITES, ANY LOSS OR DAMAGE CAUSED BY A DISTRIBUTED DENIAL-OF-SERVICEATTACK, VIRUSES, OR OTHER TECHNOLOGICALLY HARMFUL MATERIAL THAT MAY INFECT YOURCOMPUTER EQUIPMENT, COMPUTER PROGRAMS, DATA, OR OTHER PROPRIETARY MATERIAL DUETO YOUR USE OF THE WEBSITE OR ANY SERVICES OR ITEMS OBTAINED THROUGH THE WEBSITEOR TO YOUR DOWNLOADING OF ANY MATERIAL POSED ON IT, OR ON ANY WEBSITE LINKED TOIT, INCLUDING ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, ORPUNITIVE DAMAGES, INCLUDING BUT NOT LIMITED TO, PERSONAL INJURY, PAIN ANDSUFFERING, EMOTIONAL DISTRESS, LOSS OF REVENUE, LOSS OF PROFITS, LOSS OFBUSINESS OR ANTICIPATED SAVINGS, LOSS OF USE, LOSS OF GOODWILL, LOSS OF DATA,AND WHETHER CAUSED BY TORT (INCLUDING NEGLIGENCE), BREACH OF CONTRACT, OROTHERWISE, EVEN IF FORESEEABLE. THE FOREGOING DOES NOT AFFECT ANY LIABILITYTHAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.
Arbitration of Dispute
TO THE EXTENT ALLOWED BY LAW, YOU AND COMPANY EACH AGREE THATTHEY MAY ONLY BRING CLAIMS AGAINST THE OTHER IN ARBIRATION AND IN HIS/HER ORITS INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF ON A CLASS WIDE BASIS, FURTHER,COMPANY AND YOU WAIVE ANY RIGHT TO TRAIL BY A JURY IN ANY LAWSUIT, OR OTHERSIMILAR PROCEEDING.
(b) ANY CLAIMANTUNDER THIS ARBITRATION AGREEMENT MUST FIRST SUBMIT TO THE OTHER PARTY A WRITTENNOTICE OF THE CLAIMANT'S CLAIM AGAINST OR DISPUTE WITH THE OTHER PARTY, SUCHNOTICE MUST INCLUDE ANY EXPLANATION OF THE CLAIM AND A STATEMENT OF THE CLAIMANT'SREQUEST FOR RESOLUTION. THE PARTY RECEIVING THE CLAIM OR DISPUTE SHALL THEN BEENTITLED TO A PERIOD OF SIXTY (60) DAYS TO CURE SUCH CLAIM OR DISPUTE. IF THEPARTIES ARE UNABLE TO RESOLVE THE CLAIM OR DISPUTE WITHIN SUCH 60-DAY PERIOD,THEN THE CLAIM OR DISPUTE SHALL BE SOLELY RESOLVED, ON AN INDIVIDUAL,NON-CLASS, BASIS BY BINDING ARBITRATION BEFORE A SINGLE ARBITRATOR. PRIOR TOTHE CLAIMANT COMMENCING ARBITRATION, THE PARTIES SHALL MUTUALLY AGREE UPON THEARBITRAL INSTITUTION THAT WILL ADMINISTER THE ARBITRATION. IN THE EVENT THAT NOARBITRAL INSTITUTION CAN BE AGREED UPON THEN THE PARTIES AGREE TO USE JAMS. THEARBITRATION SHALL BE ADMINISTERED PURSUANT TO THE MUTUALLY AGREED ARBITRALINSTITUTION'S RULE AND PROCEDURES AND A SINGLE ARBITRATOR WILL BE SELECTEDTHEREFROM.
(c) THE ARBITRATOR SHALL BE NEUTRAL AND INDEPENDENT, LICENSED TOPRACTICE LAW IN THE JURISDICTION WHERE THE ARBITRATION IS TAKING PLACE ANDSHALL COMPLY WITH THE ARBITRAL INSTITUTION'S CODE OF ETHICS AND HAVE EXPERIENCEIN THE SUBJECT MATTER OF THE DISPUTE. THE ARBITRATOR SHALL HAVE THE AUTHORITYTO GRANT ANY REMEDY OR RELIEF THAT THE ARBITRATOR DEEMS JUST AND EQUITABLE AND WITHINTHE SCOPE OF THE AGREEMENT OF THE PARTIES PROVIDED IT IS INDIVIDUAL IN NATURE.THE ARBITRATOR SHALL ISSUE A REASONED AWARD FOLLOWING THE APPLICABLE LAW ANDSUCH AWARD SHALL BE FINAL AND SHALL NOT BE SUBJECT TO VACATION OR MODIFICATION.THE AWARD AND THE RECORD IN ARBITRATION SHALL BE CONFIDENTIAL, EXCEPT THAT - JUDGMENTON THE AWARD MADE BY THE ARBITRATOR MAY BE ENTERED IN ANY COURT HAVINGJURISDICTION OVER THE PARTIES. IF EITHER PARTY FAILS TO COMPLY WITH THEARBITRATOR'S AWARD, THE OTHER PARTY MAY PETITION THE COURT FOR ENFORCEMENT. THEPARTIES AGREE THAT THE ARBITRATOR MAY NOT CONSOLIDATE PROCEEDINGS OF MORE THANONE PERSON'S CLAIMS, AND MAY NOT OTHERWISE PRESIDE OVER ANY FORM OFREPRESENTATIVE OR CLASS PROCEEDINGS. TO THE EXTENT PERMITTED BY LAW, THEPARTIES SHALL BEAR THE COST OF ARBITRATION INCLUDING, ATTORNEY'S FEES,SEPARATELY. IF THE ARBITRATOR DETERMINES THAT A PARTY HAS GENERALLY PREVAILEDIN THE ARBITRATION PRECEDING, THEN THE ARBITRATOR SHALL AWARD TO THAT PARTY ITSREASONABLE ATTORNEY'S FEES AND LEGAL COSTS. IN THE EVENT A PARTY FAILS TOPROCEED WITH ARBITRATION OR UNSUCCESSFULLY CHALLENGES THE ARBITRATOR'S AWARD,THE OTHER PARTY IS ENTITLED TO COSTS OF SUIT, INCLUDING REASONABLE ATTORNEY'SFEE FOR HAVING TO COMPEL ARBITRATION OR DEFEND OR ENFORCE THE AWARD. THISSECTION AND THE REQUIREMENT TO ARBITRATE SHALL SURVIVE ANY TERMINATION OF USEOF THE WEBSITE.
(d) SHOULD ANY PROVISION OF THIS ARBITRATION AGREEMENT-EXCEPTINGTHE REQUIREMNET THAT ARBITRATION PROCEED ON AN INDIVIDUAL BASIS ONLY-BE DEEMEDUNENFORCEABLE, IT SHALL BE DEEMED SEVERABLE AND THE REMAINDER OF THEARBITRATION AGREEMENT SHALL BE ENFORCED.
Limitation on Time to File Claims
Waiver and Severability
Who to talk to about IRS issues? ›
Contact an IRS customer service representative to correct any agency errors by calling 800-829-1040 (see telephone assistance for hours of operation).Can I negotiate with the IRS myself? ›
Apply With the New Form 656
An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship. We consider your unique set of facts and circumstances: Ability to pay.
Taxpayer Advocate Service (TAS) - This free service helps you resolve tax problems. Get help with delayed or undelivered refunds, assistance if you are unable to pay your taxes, and more. Find a local taxpayer advocate in your area. Low-Income Taxpayer Clinics (LITCs) - LITCs represent people in disputes with the IRS.How do I get a tax advocate through the IRS? ›
Call the Taxpayer Advocate's toll-free telephone number: 877-777-4778. Call the general IRS toll-free number (800-829-1040) and ask for Taxpayer Advocate assistance.