Terms of Service

These Terms of Service ("Terms") govern your use of the tax preparation, accounting, and advisory services provided by Cherry Blossom Tax ("we," "our," or "us"). By engaging our services, you agree to be bound by these Terms.

1. Services Provided

Cherry Blossom Tax provides the following professional services:

• Individual and business tax return preparation
• Tax planning and advisory services
• Bookkeeping and accounting services
• IRS and state tax authority representation
• Financial consulting

The specific services to be provided will be outlined in an engagement letter or service agreement provided to you before work begins.

2. Client Responsibilities

As a client, you agree to:

• Provide accurate, complete, and timely information necessary for us to perform our services
• Respond promptly to our requests for information or documentation
• Review all documents prepared by us and notify us of any errors or omissions
• Retain copies of all tax returns and supporting documents
• Pay all fees in accordance with our fee schedule
• Inform us of any changes to your financial situation that may affect our services

3. Professional Standards

Our services are performed in accordance with applicable professional standards, including those set forth by the Internal Revenue Service, the Oregon Board of Tax Practitioners, and the National Association of Enrolled Agents. Michael Mills is a federally authorized Enrolled Agent (EA) and Oregon Licensed Tax Consultant (LTC).

4. Fees and Payment

• Our fees are based on the complexity of work required and will be communicated before services begin
• Payment is due upon completion of services unless otherwise agreed in writing
• We accept payment by check, credit card, or electronic transfer
• Late payments may be subject to interest charges
• We reserve the right to suspend services for non-payment

5. Confidentiality

We are bound by professional ethics rules requiring us to maintain the confidentiality of your information. We will not disclose your information to third parties without your consent, except as required by law or professional standards. Please see our Privacy Policy for more details.

6. Limitation of Liability

Our liability for any claim arising from our services shall be limited to the fees paid for those specific services. We shall not be liable for any indirect, incidental, consequential, or punitive damages.

You acknowledge that tax laws are complex and subject to interpretation. While we exercise professional judgment in preparing your returns, we cannot guarantee that the IRS or state tax authorities will accept our positions. We are not responsible for penalties or interest resulting from positions taken on your returns unless such positions are due to our negligence or willful misconduct.

7. Document Retention

We will retain copies of your tax returns and supporting workpapers for a minimum of seven years. You are responsible for maintaining your own copies of all tax returns and source documents. Upon written request, we will provide you with copies of documents in our possession, which may be subject to a copying fee.

8. Electronic Communications

You consent to receive communications from us electronically, including via email and our secure client portal. You acknowledge that electronic communications may not be secure and agree to hold us harmless for any breach of security beyond our reasonable control.

9. Termination

Either party may terminate the service relationship at any time with written notice. Upon termination:

• You are responsible for fees incurred up to the date of termination
• We will provide you with your original documents upon request
• Work product may be retained until all outstanding fees are paid

10. Dispute Resolution

Any disputes arising from these Terms or our services shall first be addressed through good-faith negotiation. If negotiation fails, disputes shall be resolved through binding arbitration in Salem, Oregon, in accordance with the rules of the American Arbitration Association.

11. Governing Law

These Terms shall be governed by and construed in accordance with the laws of the State of Oregon, without regard to its conflict of law provisions.

12. Changes to Terms

We reserve the right to modify these Terms at any time. Changes will be effective upon posting to our website. Your continued use of our services after any changes constitutes acceptance of the modified Terms.

13. Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

14. Contact Information

If you have questions about these Terms, please contact us:

• Email: [email protected]
• Phone: (503) 555-0123