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Client Agreement

Carson Tax Advisors, LLC

Plain-English Summary

For your convenience only — not legally binding. The full Agreement and active Schedules govern.


What this is:  A Master Services Agreement governing all services CTA provides. The Schedules describe each specific service. Only Schedules you select at enrollment are active.

 

Schedule A — Strategic Tax Office™:  A subscription service. You enroll by paying the Subscription Retainer and signing this Agreement. Includes onboarding tax analysis, strategy development, and ongoing advisory. Implementation Fees apply when you commit to a major strategy.

 

Schedule B — Tax Preparation:  Engaged separately per tax year or project. Confirmed by email, quote, invoice, or online service selection. Invoiced upon delivery of completed returns — due before filing. Client is responsible for all information provided and all final tax positions taken.

 

Schedule C — Ancillary Services:  Project-by-project engagement. Invoiced upon delivery. Some services delivered by qualified third parties under CTA’s coordination. Due upon receipt of invoice — no net terms.

 

Implementation Fees:  When you verbally commit to a major tax strategy (Schedule A), an Implementation Fee is triggered — up to 45% of estimated net tax savings. You have 5 business days to dispute the written confirmation.

 

Referral disclosure:  If someone referred you to CTA, they may receive a percentage of Implementation Fees paid by you. This does not increase your fees.

 

6-Month Claims Limit:  Any claim against CTA must be brought within 6 months of when you knew or should have known of the issue. This is a binding, material term.

 

No guarantees:  CTA does not guarantee tax savings, audit outcomes, or IRS acceptance of any strategy. All projections are professional estimates only.

 

Questions before signing? Contact us before returning this Agreement.

MASTER SERVICES AGREEMENT

This Master Services Agreement (“Agreement”) is entered into by and between Carson Tax Advisors, LLC (“CTA,” “Company,” “we,” or “us”) and the undersigned individual and any applicable Client Entity (collectively, “Client” or “you”). This Agreement governs all services provided by CTA. Services specific to each engagement type are described in the applicable Schedule. Only Schedules expressly selected at enrollment, confirmed in a written engagement, or evidenced by payment of a Schedule-specific fee are active.


Engagement Commencement. This Agreement becomes effective upon the earliest of: (a) Client’s electronic or written signature; (b) payment of any fee; or (c) CTA’s written confirmation of enrollment. CTA reserves the right to decline any prospective Client at its sole discretion without explanation or liability.


1. Definitions

The following defined terms apply throughout this Agreement and all active Schedules.


1.1 Client Entity

Any corporation, LLC, partnership, trust, or legal entity in which Client holds ownership, managerial authority, or beneficial interest and for which CTA provides services. If signing on behalf of an entity, the signatory personally guarantees all payment obligations under this Agreement.


1.2 Engagement

A specific scope of services agreed between CTA and Client under one or more active Schedules, confirmed by enrollment, invoice approval, email confirmation, online service selection, or written agreement.


1.3 Introduced Provider

Any third-party professional, firm, or vendor first introduced, recommended, or coordinated by CTA in connection with any service or strategy.


1.4 Partner

Any individual or entity participating in CTA’s Partner Program or Referral Program under a written agreement with CTA governing their relationship, compensation, and data access obligations.


1.5 Delivery

For purposes of billing and payment obligations: Delivery occurs when CTA transmits completed work product to Client by email, secure portal, or other electronic means; when a third-party provider engaged by CTA transmits work product to Client on CTA’s behalf; or when CTA notifies Client that work is complete and available for review. Delivery does not require Client acknowledgment or acceptance.


1.6 Schedule-Specific Defined Terms

Additional defined terms specific to each service type — including Subscription Retainer, Strategic Tax Office™, Major Strategy, Implementation Fee, Implementation Kickoff, and Estimated Net Tax Savings — are defined within the applicable Schedule and apply only when that Schedule is active.


2. Scope of Services

2.1 Services Governed by Schedules

CTA provides services pursuant to one or more of the following Schedules:

  • Schedule A – Strategic Tax Services (including the Strategic Tax Office™ subscription)

  • Schedule B – Tax Preparation & Filing Services

  • Schedule C – Coordinated & Ancillary Services

 

Each Schedule is a self-contained description of the applicable service, engagement process, fee mechanics, and exclusions. A Schedule is active only when selected at enrollment, confirmed in writing, or evidenced by Client’s payment of a Schedule-specific fee. Signing this Master Agreement alone does not activate any Schedule.


2.2 Nature of Services

CTA is not acting as legal counsel, investment adviser, securities broker, or fiduciary under this Agreement. CTA’s services are advisory and analytical. CTA does not execute transactions on Client’s behalf unless separately agreed in writing. Nothing in this Agreement creates an attorney-client relationship.


2.3 Ongoing Monitoring

CTA has no obligation to monitor changes in tax law, Client circumstances, or previously delivered advice unless Client has an active Subscription Retainer engagement under Schedule A. CTA is not responsible for updating prior advice or revisiting previously delivered work unless separately engaged to do so in writing.


2.4 Scope Changes

Services outside an agreed scope require a separate written engagement letter, statement of work, email confirmation, or CTA-issued invoice approved by Client before work commences. Client’s acceptance of a deliverable or payment of an invoice for out-of-scope work constitutes retroactive approval and a binding obligation to pay.


2.5 Subcontractors & Delivery Partners

CTA may engage subcontractors, white-label providers, or delivery partners to assist in performing any services. Some services may be performed in whole or in part by qualified third parties working under CTA’s direction and quality standards. CTA remains responsible for the overall quality of services delivered under its direction. The identity of subcontractors is not required to be disclosed to Client unless required by law. Delivery by a subcontractor or Introduced Provider on CTA’s behalf constitutes Delivery for all billing and payment purposes under this Agreement.


2.6 Circular 230 Compliance

CTA’s tax professionals operate in compliance with IRS Circular 230 (31 C.F.R. Part 10), which governs practice before the Internal Revenue Service. All written tax advice provided by CTA is subject to Circular 230 professional standards.


2.7 Promotional Pricing, Specials & Coupons

CTA may offer promotional pricing, discounts, specials, or coupon codes at its sole discretion. Promotional pricing may apply to any fee type as specified in the applicable offer. Unless an offer expressly states otherwise:

  • Promotional pricing applies only to the specific term or transaction for which it was offered

  • Promotions do not carry forward to renewal terms or future engagements

  • CTA may modify, suspend, or discontinue any promotional offer at any time

  • The terms stated at checkout or in the offer govern for that transaction, and this Agreement is deemed amended accordingly for that transaction only


3. Universal Fee & Payment Terms

The following payment terms apply to all services and Schedules. Schedule-specific fee structures are described within each active Schedule.


3.1 Invoicing & Payment Due Dates

Unless a Schedule specifies otherwise:

  • Invoices for completed project or engagement work are due upon Delivery

  • Subscription and recurring fees are due on the date specified in the enrollment confirmation or invoice

  • Invoices are payable immediately upon receipt unless a specific due date is stated

 

CTA does not extend net-30 or net-60 terms unless expressly agreed in writing. Payment upon Delivery is the default for all project-based work across all Schedules.


3.2 Payment Methods

Unless otherwise agreed in writing:

  • Subscription and recurring fees: ACH debit, credit card, or other electronic method approved by CTA

  • Invoices exceeding $5,000: ACH transfer or wire transfer only — credit card not accepted unless expressly approved in writing by CTA

  • CTA may require ACH authorization for installment and recurring arrangements

  • CTA reserves the right to modify accepted payment methods with reasonable notice


3.3 Late Payment & Interest

Unpaid amounts accrue interest at 1.5% per month (18% annually) or the maximum rate permitted by applicable law, whichever is less, from the due date until paid in full.


3.4 Installment Arrangements

CTA may, at its sole discretion, approve installment payment arrangements. If approved:

  • 30–50% is due immediately upon invoice

  • The remaining balance is collected via auto-ACH over no more than six (6) months

  • A missed installment payment accelerates the full remaining balance immediately

 

Installment approval does not waive any of CTA’s collection rights.


3.5 Payment Failure & Grace Period

If any scheduled payment fails, Client has fourteen (14) calendar days to cure the deficiency. During this period CTA may suspend services. If not cured within fourteen (14) days:

  • CTA may terminate this Agreement

  • All unpaid amounts for the current term accelerate and become immediately due

  • CTA may pursue all available collection remedies

 

Repeated payment failures constitute material breach.


3.6 CTA’s Right to Withhold

CTA may withhold delivery of completed work product, strategy documentation, filed returns, or implementation materials until all outstanding fees for the applicable engagement are paid in full or an installment arrangement is executed. Withholding is not a breach of this Agreement.


3.7 Collection Costs

Client agrees to pay all reasonable costs of enforcement, including attorneys’ fees, arbitration filing fees, and court costs, to the extent permitted by applicable law.

4. Client Responsibilities & Reliance

Client represents and warrants that:

  • All information provided to CTA is complete, accurate, and not misleading

  • No material facts relevant to the services have been withheld

  • Client will promptly notify CTA of any material changes in financial circumstances, income, entity structure, ownership, or tax situation

  • Client will respond to information requests and document deadlines communicated by CTA in a timely manner

  • Client is not subject to any OFAC sanctions, is not located in a sanctioned jurisdiction, and is not using CTA’s services for any unlawful purpose

 

CTA relies exclusively on Client-provided information and performs no independent audit, forensic review, or verification. Client bears sole responsibility for final tax positions, reporting accuracy, and implementation decisions. Failure to provide requested information by communicated deadlines may result in filing extensions, penalties, or incomplete services for which CTA shall not be liable.


Entity Signatory Guarantee. If Client is an entity, the individual signing this Agreement personally guarantees all payment obligations of the Client Entity.


5. No Guarantees; Professional Judgment

CTA provides advice based on professional judgment, current law as understood at the time services are rendered, and information provided by Client. CTA makes no guarantee regarding:

  • Actual tax savings achieved

  • Audit outcomes or IRS examination results

  • Regulatory interpretations of any strategy or filing position

  • Future changes in tax law, enforcement priorities, or IRS policy

 

All projections, models, and savings estimates are professional estimates only. CTA’s advice represents its professional judgment at the time rendered and does not constitute a legal opinion or guarantee of any tax result.


6. Partner Program, Referral Program & Third-Party Providers

6.1 Partner & Referral Program Disclosure

CTA operates a Partner Program and a Referral Program through which CTA compensates individuals and entities who refer prospective clients. Partners and referrers may receive compensation equal to a percentage of Implementation Fees generated by clients they refer, as agreed in each Partner’s separate written agreement with CTA. This compensation is paid by CTA from its own revenues and does not increase the fees charged to Client.

By signing this Agreement, Client acknowledges and consents to:

  • The existence of CTA’s Partner Program and Referral Program

  • The possibility that the individual or entity who referred Client to CTA may receive a percentage of Implementation Fees paid by Client

  • This disclosure satisfying CTA’s obligation to disclose referral compensation arrangements


6.2 Partner Data Access

Partners and referrers do not have access to Client data by virtue of their participation in CTA’s programs alone. A Partner who is also a licensed professional actively working with Client in an official capacity (such as a CPA, financial adviser, or investment manager) may receive limited access to Client data solely for co-delivering services, and only:

  • With Client’s express written or electronic consent prior to any data sharing

  • To the extent necessary for the specific collaborative service being performed

  • Subject to the Partner’s written confidentiality obligations to CTA


6.3 Introduced Providers

CTA may coordinate with Introduced Providers in connection with service delivery. CTA may receive referral compensation, revenue share, or other economic benefits from certain Introduced Providers. Client is not obligated to use any Introduced Provider unless the structure of a specific strategy or service requires it. CTA is not liable for the acts, errors, omissions, negligence, insolvency, or misconduct of any third-party provider acting independently of CTA’s direct supervision.


6.4 Non-Circumvention (36 Months)

During any active Engagement and for thirty-six (36) months after termination, Client shall not directly or indirectly engage any Introduced Provider for substantially similar services related to CTA-designed strategies without CTA’s prior written consent.


Liquidated Damages. Violation entitles CTA to liquidated damages equal to the Implementation Fee that would have applied. The parties agree actual damages are difficult to quantify and this amount is a reasonable estimate, not a penalty. CTA may also seek injunctive relief without posting bond.


7. Records, Retention & IRS Statutes of Limitation

7.1 CTA Record Retention

CTA retains client files, work product, and engagement records for a minimum of seven (7) years from the date of service delivery, consistent with professional standards for tax practitioners under IRS guidance. After the retention period, CTA may destroy records without notice to Client.


7.2 Client Responsibility to Maintain Records

Client is independently responsible for maintaining complete copies of all tax returns, supporting documentation, strategy materials, and financial records. CTA’s retention of files is for CTA’s professional purposes only and does not relieve Client of independent recordkeeping obligations under the Internal Revenue Code or applicable state law.


7.3 IRS Statutes of Limitation — Client Awareness

Client acknowledges the following general IRS audit statutes of limitation:

  • 3 years: Standard limitation. The IRS generally has three (3) years from the date a return is filed to assess additional tax.

  • 6 years: Extended limitation for substantial understatement. The IRS has six (6) years if Client omits more than 25% of gross income.

  • No limitation: No statute of limitations applies where a return is fraudulent or no return is filed. There is no time limit on IRS assessment or collection in cases of tax fraud.

 

This disclosure is for general informational purposes only and does not constitute legal advice. Client should consult independent legal counsel regarding any IRS examination, dispute, or potential fraud matter.


8. Limitation of Liability

To the fullest extent permitted by applicable law, CTA’s aggregate liability arising out of or relating to this Agreement or any active Schedule shall not exceed the greater of:

  • Fees paid to CTA in the twelve (12) months preceding the claim; or

  • Twenty-Five Thousand Dollars ($25,000)

 

CTA shall not be liable for indirect, consequential, incidental, special, or punitive damages, or for lost profits, regardless of the cause of action or theory of liability, even if CTA has been advised of the possibility of such damages. Nothing in this Agreement waives any right that cannot be waived under applicable law.


9. Indemnification

Client agrees to indemnify, defend, and hold harmless CTA, its officers, members, employees, contractors, Partners, and affiliates from and against any claims, liabilities, damages, penalties, regulatory actions, costs, and expenses (including reasonable attorneys’ fees) arising from:

  • Inaccurate, incomplete, or untimely information provided by Client

  • Client’s failure to follow CTA’s advice or implement recommended compliance steps

  • Acts, errors, or omissions of Introduced Providers or third-party providers acting independently

  • Client’s own implementation decisions

  • Regulatory or tax authority assessments relating to Client’s tax positions

  • Client negligence or misconduct


10. Dispute Resolution

10.1 Governing Law

This Agreement is governed by the laws of the State of Minnesota, without regard to conflict-of-law principles, except to the extent superseded by applicable federal law. Upon CTA’s relocation to Tennessee, CTA may provide written notice that this Agreement will be governed by Tennessee law for matters arising after that date. Client consents in advance to that transition.


10.2 Good Faith Negotiation

Before initiating arbitration, the parties agree to attempt resolution through good-faith negotiation by email or phone. Either party may initiate this process by written notice describing the dispute in reasonable detail. If not resolved within fifteen (15) business days, either party may proceed to arbitration.


10.3 Binding Arbitration

All disputes not resolved through negotiation shall be resolved by binding arbitration under the Commercial Arbitration Rules of the American Arbitration Association (AAA), seated in the governing law state. Arbitration shall be conducted on an individual basis only.

  • Claims under $10,000 may be brought in small claims court at Client’s election

  • Client waives the right to jury trial

  • Client waives the right to participate in any class action

  • The prevailing party is entitled to reasonable attorneys’ fees and arbitration costs


10.4 Limitation on When Claims Must Be Brought

6-Month Claims Limitation — Read Carefully:  ANY CLAIM OR CAUSE OF ACTION ARISING OUT OF OR RELATING TO THIS AGREEMENT, CTA’S SERVICES, OR ANY TAX ADVICE PROVIDED MUST BE BROUGHT WITHIN SIX (6) MONTHS OF THE DATE ON WHICH THE CLAIMANT KNEW OR REASONABLY SHOULD HAVE KNOWN OF THE FACTS GIVING RISE TO THE CLAIM. ANY CLAIM NOT BROUGHT WITHIN THIS PERIOD IS PERMANENTLY WAIVED AND BARRED, REGARDLESS OF ANY LONGER STATUTORY LIMITATIONS PERIOD THAT MIGHT OTHERWISE APPLY. CLIENT ACKNOWLEDGES THIS IS A MATERIAL AND BARGAINED-FOR TERM.


11. Termination

11.1 Termination by Either Party

Either party may terminate this Agreement by providing thirty (30) days’ written notice by email to the contact address on file or by certified mail.


11.2 Effect of Termination

Upon termination of this Agreement or any active Schedule:

  • All fees earned or accrued through the termination date are immediately due and payable

  • Schedule-specific acceleration provisions apply

  • CTA will deliver completed work product within a reasonable time after receipt of all outstanding payments

  • CTA has no obligation to complete work not yet commenced or not yet at a billable milestone

  • CTA retains all rights to its work product and proprietary materials under Section 13


11.3 Termination for Cause

CTA may terminate immediately and without notice upon:

  • Client’s failure to cure a payment default within the fourteen (14) day grace period

  • Client’s provision of materially false or fraudulent information

  • Client’s use of CTA’s services for any unlawful purpose

  • Client’s material breach of any other provision of this Agreement


11.4 Death or Incapacity of Individual Client

In the event of the death or legal incapacity of an individual Client, Client’s authorized legal representative may terminate this Agreement upon written notice to CTA. CTA shall retain all earned fees through the termination date. Unearned prepaid amounts, if any, will be refunded to the estate net of any outstanding fees owed.


11.5 Survival

The following survive termination: Sections 3 (accrued fees), 6.4 (non-circumvention), 8 (limitation of liability), 9 (indemnification), 10 (dispute resolution), 12 (confidentiality), 13 (intellectual property), and 14 (miscellaneous).


12. Confidentiality, Privacy & Data Security

12.1 Confidential Information

CTA maintains the confidentiality of all nonpublic personal information provided by Client in accordance with applicable federal and state privacy laws, including the Gramm-Leach-Bliley Act (GLBA) where applicable.


12.2 Permitted Disclosures

CTA may disclose Client information:

  • To CTA employees, contractors, subcontractors, and professional advisors who require access to deliver services

  • To Partners who are licensed professionals actively co-delivering services — solely with Client’s express prior written or electronic consent and only to the extent necessary for that collaboration

  • To third-party software, cloud, and platform vendors used in connection with tax preparation, modeling, bookkeeping, payroll, or document storage

  • As required by law, subpoena, court order, or regulatory inquiry


12.3 Data Security

CTA maintains commercially reasonable administrative, technical, and physical safeguards to protect Client information. No system can be guaranteed 100% secure. In the event of a data security incident, CTA will provide notice consistent with applicable law but is not liable for third-party criminal acts beyond CTA’s reasonable control.


12.4 Third-Party Systems

CTA utilizes third-party software and cloud platforms for tax preparation, financial modeling, document portals, and related services. Client information may be processed or stored by such providers subject to their independent privacy policies. CTA exercises reasonable diligence in vendor selection but is not liable for independent acts or security failures of third-party providers.


12.5 Electronic Communications

Client consents to electronic communication, including email, secure portal messaging, and digital document delivery. CTA is not liable for unauthorized access resulting from Client’s use of unsecured communication methods.


12.6 AI-Assisted Tools

CTA may use secure AI-assisted tools for internal workflow, modeling, document drafting, and strategic evaluation. All substantive advice is reviewed or supervised by qualified human professionals before delivery to Client.


13. Intellectual Property & Proprietary Materials

All tax models, strategy frameworks, projection methodologies, templates, documentation systems, written materials, and proprietary analysis tools developed or utilized by CTA are the exclusive intellectual property of CTA. Client is granted a limited, non-transferable, non-sublicensable license to use materials provided solely for Client’s personal or internal business purposes in connection with CTA’s services. Client agrees not to reproduce, distribute, reverse engineer, resell, or use CTA’s proprietary materials for any commercial purpose without prior written consent. This section survives termination.


14. Force Majeure

CTA shall not be liable for delays or failure to perform resulting from causes beyond its reasonable control, including acts of God, governmental actions, regulatory changes, natural disasters, pandemics, cyber incidents, utility failures, labor disruptions, or third-party system outages. CTA will provide prompt notice and resume performance as soon as reasonably practicable.


15. Miscellaneous

15.1 Entire Agreement

This Agreement, together with all active Schedules and any written enrollment confirmations or engagement letters, constitutes the entire agreement between the parties and supersedes all prior oral or written understandings.


15.2 Modifications

CTA may modify operational terms (including fee schedules, service descriptions, and Schedules) with thirty (30) days’ written notice. Continued use of CTA’s services after such notice constitutes acceptance. Material terms — including the liability cap, arbitration clause, and non-circumvention period — require written agreement signed by both parties to modify.


15.3 Assignment

CTA may assign this Agreement to a successor entity in connection with a merger, acquisition, or sale of substantially all assets with thirty (30) days’ written notice to Client. Client may not assign this Agreement without CTA’s prior written consent. Any purported assignment in violation of this section is void.


15.4 Severability

If any provision is held invalid or unenforceable, it will be modified to the minimum extent necessary to make it enforceable, or severed if modification is not possible. All remaining provisions remain in full force.


15.5 Waiver

Failure to enforce any provision at any time does not waive the right to enforce it later. Waivers must be in writing to be effective.


15.6 Counterparts & Electronic Execution

This Agreement may be executed in counterparts. Electronic signatures are valid and binding pursuant to the U.S. ESIGN Act and the Minnesota Uniform Electronic Transactions Act (and upon CTA’s relocation, the Tennessee Uniform Electronic Transactions Act). Electronic signature, typed name, checkbox acceptance at checkout, or payment of any fee each independently constitute binding execution.


15.7 Headings

Section headings are for convenience only and do not affect interpretation.

SIGNATURES & ACKNOWLEDGMENTS

Sign here to bind the Master Agreement. Active Schedules are confirmed on the Schedule Activation page following the Schedules.

 

By signing below, Client confirms all of the following:

  • I have read and understood this Agreement in its entirety, including all Schedules I am activating, and have had the opportunity to ask questions before signing.

  • I understand which Schedule(s) are active for my enrollment and that each Schedule’s terms govern those services.

  • I have read and understand the 6-month limitation on bringing claims against CTA (Section 10.4) and agree it is a material and enforceable term.

  • I consent to conduct this engagement and receive required disclosures electronically.

  • I authorize CTA to collect fees via the payment method selected at enrollment or checkout, and understand that project-based fees are due upon Delivery.

  • I have read and understand the IRS statutes of limitation disclosed in Section 7.3.

  • If I was referred to CTA by a Partner or referrer, I acknowledge the referring party may receive a percentage of Implementation Fees paid by me, as disclosed in Section 6.1.

  • I agree to be bound by all terms of this Agreement and all active Schedules.

 

6-Month Claims Limitation Acknowledgment:  I understand and agree that any claim I may have against CTA must be brought within six (6) months of when I knew or should have known of the facts giving rise to the claim. I acknowledge this is a material, bargained-for term of this Agreement.

 

Electronic Consent:  I consent to conduct this transaction electronically and to receive required disclosures and notices by email or electronic delivery pursuant to the U.S. ESIGN Act and applicable state law. I may request a paper copy of any document at no charge at any time.

Drawing mode selected. Drawing requires a mouse or touchpad. For keyboard accessibility, select Type or Upload.

(Electronic signature and submission timestamp serve as the effective date of this Agreement.)

SCHEDULE A - Strategic Tax Services

Strategic Tax Office™ Subscription — Active upon payment of Subscription Retainer and execution of this Agreement

All universal terms of the Master Services Agreement apply to this Schedule.


A-1. Defined Terms (Schedule A)

A-1.1 Strategic Tax Office™

CTA’s proprietary structured tax advisory subscription service, including the onboarding phase, ongoing strategic advisory, and access to CTA’s planning platform and professionals as described in this Schedule.


A-1.2 Subscription Retainer

The recurring earned, non-refundable planning retainer selected at enrollment or confirmed in writing. Earned immediately upon payment. Covers the Strategic Tax Office™ onboarding phase, platform access, tax analysis, strategy modeling, and advisory availability throughout the engagement term. Does not offset or reduce Implementation Fees.


A-1.3 Major Strategy

Any tax strategy that CTA determines, in its sole and exclusive professional discretion, materially impacts Client’s tax liability beyond foundational optimization. CTA’s classification of a recommendation as a Major Strategy is final and binding for fee determination purposes.


A-1.4 Implementation Kickoff

The point at which Client verbally commits to proceeding with a Major Strategy during a meeting or consultation with CTA. Verbal commitment constitutes the Implementation Kickoff and triggers the Implementation Fee obligation. CTA will follow up with written confirmation of the commitment and Estimated Net Tax Savings figure. Client’s failure to dispute the written confirmation within five (5) business days constitutes final acceptance.


A-1.5 Implementation Fee

The value-based fee equal to up to forty-five percent (45%) of Estimated Net Tax Savings unless otherwise agreed in writing or modified by an applicable promotional offer. Not a contingent fee under IRS Circular 230. Not based on investment performance. Not dependent upon actual tax savings realized.


A-1.6 Estimated Net Tax Savings

CTA’s good-faith professional estimate of projected reduction in federal, state, and local taxes attributable to a Major Strategy, less Direct Strategy Costs. All figures are projections only and do not constitute guarantees of actual results.


A-1.7 Direct Strategy Costs

Required third-party costs directly necessary to execute a strategy. Expressly excludes asset purchases, renovations, financing, management, operational expenses, capital expenditures, or business expansion costs unless expressly agreed in writing.


A-2. Engagement Activation

Schedule A is activated upon Client’s payment of the first Subscription Retainer installment and execution of this Agreement. No separate engagement letter is required for Schedule A. The Subscription Retainer amount and initial term are confirmed at enrollment checkout or in a written enrollment confirmation from CTA.


A-3. Scope of Strategic Tax Services

Strategic Tax Services, delivered exclusively through the Strategic Tax Office™, include:

  • In-depth onboarding tax analysis and discovery

  • Preliminary strategy identification and rough projection presentation

  • Multi-year income projection modeling

  • Identification and detailed modeling of potential tax mitigation strategies

  • Comparative tax scenario analysis

  • Estimated Net Tax Savings analysis for committed Major Strategies

  • Implementation sequencing recommendations

  • Coordination with third-party providers and subcontractors where applicable

  • Ongoing advisory check-ins, modeling, and re-evaluation as circumstances require

 

CTA’s services are advisory and analytical. CTA does not execute transactions on Client’s behalf unless separately agreed in writing.


A-4. Engagement Process

The following phases describe the Strategic Tax Office™ workflow. They apply to Schedule A only and do not govern tax preparation, ancillary, or other engagements.

 

Phase 1 — Onboarding: Tax Analysis & Discovery

Upon enrollment, CTA conducts an in-depth review of Client’s tax situation based on information provided by Client, including prior returns, income sources, entity structures, and deductions. This phase is included in the Subscription Retainer from the Effective Date. The objective is a comprehensive understanding of Client’s current tax position and identification of potential opportunities.


Phase 2 — Preliminary Strategy Presentation

CTA presents preliminary tax strategies that may be appropriate for Client’s situation, along with rough directional projections of potential tax impact. These preliminary estimates are not Estimated Net Tax Savings figures for Implementation Fee purposes. No Implementation Fee is triggered by Phase 2. Client has no obligation to commit to any strategy presented.


Phase 3 — Strategy Commitment & Implementation Planning

If Client wishes to proceed with one or more strategies, Client commits verbally during a meeting with CTA. This verbal commitment is the Implementation Kickoff and triggers the Implementation Fee obligation under Section A-5.2. CTA then refines projections, models implementation scenarios, and coordinates with necessary third-party providers or subcontractors. CTA provides written confirmation of the commitment and Estimated Net Tax Savings within a reasonable time.


Phase 4 — Ongoing Advisory

Following implementation, CTA provides ongoing advisory support within the scope of the active subscription. The frequency of meetings, check-ins, modeling, and re-evaluations depends on Client’s circumstances, strategy complexity, and subscription tier. CTA has no obligation to provide services beyond those agreed in this Schedule and the enrollment confirmation.


Important:  CTA does not execute transactions on Client’s behalf. Client is responsible for signing documents, funding transactions, satisfying eligibility requirements, and maintaining compliance after implementation.


A-5. Schedule A Fees

A-5.1 Subscription Retainer

Initial term: twelve (12) months from the Effective Date. Auto-renews for successive 12-month terms unless cancelled in writing at least thirty (30) days prior to renewal. Early termination before the end of the current term triggers immediate acceleration of all unpaid Subscription Retainer amounts for that term.


A-5.2 Implementation Fees

An Implementation Fee is triggered at the Implementation Kickoff. Unless otherwise agreed in writing or modified by a promotional offer:

  • Implementation Fee = up to 45% of Estimated Net Tax Savings

  • No cap unless separately agreed in writing

  • Separate from and in addition to the Subscription Retainer and any preparation fees

 

CTA invoices upon Implementation Kickoff. Payment is due within fifteen (15) days. Until payment is received or an installment agreement is executed, CTA may withhold strategy documentation, implementation materials, provider coordination, and execution deliverables.


Implementation Fees apply where CTA materially designs, structures, or models a Major Strategy, regardless of whether Client uses CTA or an independent party for execution.


Disputed Estimated Net Tax Savings:  If Client disputes CTA’s Estimated Net Tax Savings figure, Client must notify CTA in writing within five (5) business days of receiving written confirmation. The parties agree to negotiate in good faith by email or phone before commencing arbitration. If not resolved within fifteen (15) business days of Client’s written notice, either party may proceed to arbitration under Section 10 of the Master Agreement.


A-5.3 Recurring Implementation Fees

If a strategy generates tax savings in subsequent tax years — including through carryforwards, depreciation benefits, deferral structures, or repeated implementation — CTA is entitled to additional Implementation Fees for each applicable year in which savings are realized or projected. CTA will provide written notice with reasonable detail for each recurring invoice.


A-6. Strategy Classification & Implementation Coordination

A-6.1 Classification Authority

CTA retains sole and exclusive professional discretion to determine: whether a recommendation constitutes a Major Strategy; whether projected savings are material; whether a strategy qualifies for Implementation Fee treatment; and whether a strategy is foundational optimization included within the Subscription Retainer. These classification decisions are final and binding for fee determination.


A-6.2 Implementation Coordination

Where a Major Strategy is approved, CTA may coordinate with Introduced Providers or subcontractors for specialized execution. CTA does not control third-party performance and is not responsible for provider negligence, delay, or failure. Client is responsible for signing documents, funding transactions, satisfying eligibility requirements, and maintaining compliance post-implementation.


A-7. Exclusions

Strategic Tax Services expressly exclude:

  • Legal advice or legal document drafting

  • Investment advice or securities recommendations

  • Business valuation services

  • Financial statement preparation or bookkeeping

  • Entity formation or legal document drafting

  • IRS audit defense, examination representation, or tax controversy services

  • Any guarantee of qualification for any tax treatment or regulatory outcome

SCHEDULE B - Tax Preparation & Filing Services

Active only when separately engaged per tax year or project

All universal terms of the Master Services Agreement apply to this Schedule.


B-1. Engagement Activation

Schedule B is activated on a per-engagement basis. A separate engagement letter is not required. Client’s engagement under Schedule B is confirmed by any of the following:

  • A written email from CTA outlining the scope, tax year(s), and estimated fee

  • A quote, estimate, or proposal accepted by Client in writing or electronically

  • An invoice issued by CTA that Client pays or approves

  • Client’s online selection of Schedule B services at checkout

 

Each tax year or project is a separate Engagement. Prior engagement under Schedule B does not obligate CTA to provide services for future years without separate confirmation.


B-2. Scope of Tax Preparation Services

When separately engaged, CTA may provide:

  • Federal income tax return preparation

  • State income tax return preparation (one or more states as confirmed at engagement)

  • Client Entity return preparation (corporations, partnerships, LLCs, trusts, as agreed)

  • Electronic filing services

  • Audit protection services — see Section B-7

 

The specific returns, tax years, and entities to be prepared are confirmed at engagement. Preparation services are based solely on information provided by Client. CTA does not file extensions automatically unless expressly requested or separately agreed in writing.


B-3. Engagement Process

Phase 1 — Information Gathering

Upon engagement, CTA provides Client with a document request list or organizer specifying the information and documentation required. Client is responsible for providing complete, accurate, and timely information by the deadline communicated by CTA. Failure to provide requested information by the stated deadline may result in filing extensions, penalties, incomplete filings, or a rush fee, for none of which CTA shall be liable.


Phase 2 — Preparation

CTA prepares the agreed returns based exclusively on Client-provided information. CTA does not independently verify information unless expressly agreed. Preparation does not constitute an audit, review, assurance engagement, attestation, or forensic review of Client’s financial records.


Phase 3 — Client Review & Approval

CTA delivers completed draft returns to Client for review. Client must:

  • Review all returns thoroughly for accuracy and completeness

  • Confirm that all income, deductions, credits, and positions are accurately reflected

  • Provide written or electronic approval before CTA files any return

 

CTA will not file any return without Client’s affirmative approval. Client’s approval constitutes Client’s representation that the return is accurate and complete to the best of Client’s knowledge.


Phase 4 — Filing & Transmission

Upon Client approval, CTA electronically files the approved returns and provides filing confirmation when available. If an electronic filing is rejected by the IRS or a state authority, CTA will notify Client promptly. Client is responsible for resolving any mismatch issues (SSN errors, prior-year AGI discrepancies, etc.) that cause rejection. CTA’s filing obligation is satisfied upon: (a) successful electronic transmission acceptance; or (b) providing Client with paper-filing instructions and the signed return if electronic filing is unavailable or rejected and unresolvable.


B-4. Client Responsibilities & Final Return Approval

Client bears sole and final responsibility for all tax positions taken in returns prepared by CTA. This includes positions recommended by CTA that Client has chosen to adopt. Specifically:

  • Client is responsible for the accuracy, completeness, and truthfulness of all information provided to CTA

  • Client is responsible for reviewing and approving the completed return before filing

  • Client’s signature or electronic approval of a return constitutes Client’s representation under penalty of perjury that the return is true, correct, and complete

  • CTA does not audit, verify, or independently confirm any information provided by Client

  • CTA is not responsible for errors, omissions, or penalties arising from Client’s inaccurate, incomplete, or untimely information

  • If Client’s information changes after filing, any required amended return is a separate Engagement and will be billed separately

 

Preparer Reliance Standard:  CTA prepares returns in reliance on Client-provided information consistent with the preparer reliance standard under IRS Circular 230 and applicable AICPA Statements on Standards for Tax Services. CTA is not required to independently audit, examine, or verify Client’s books, records, or representations.


B-5. Client Representations for Schedule B

Client represents and warrants for each Schedule B Engagement that:

  • All data provided for preparation is complete, accurate, and not misleading

  • All income, assets, and financial information material to the return has been disclosed

  • Supporting documentation exists for all positions taken

  • All tax positions are truthful and lawful

  • Client has not withheld any information that could affect the preparation or the accuracy of any return


B-6. Conflict of Interest & Related Party Disclosure

CTA may prepare tax returns for Client and related parties, including Client’s entities, spouse or domestic partner, family members, business partners, or other affiliated persons. Where CTA prepares returns for multiple related parties:

  • CTA will use professional judgment to prepare each return accurately and in each party’s individual interest

  • CTA does not represent any party in a dispute against another party for whom CTA also prepares returns

  • If a conflict of interest arises between related parties, CTA may be required to withdraw from representing one or more parties

 

Client acknowledges that CTA may provide services to related parties and consents to CTA’s engagement with those parties, subject to applicable confidentiality obligations. Each party’s information remains confidential from other parties unless Client expressly authorizes sharing.


If Client believes a conflict of interest exists or may arise, Client has the right to seek independent tax preparation services without affecting any other aspect of this Agreement.


B-7. Audit Protection & Third-Party Representation

CTA may offer audit protection services in connection with Schedule B engagements, as specified at the time of engagement. Audit protection services may include:

  • CTA’s provision of audit support — assistance in gathering documents, preparing responses, and advising Client during an IRS or state examination

  • Coordination with and referral to a qualified third-party representative (enrolled agent, CPA, or tax attorney) who provides formal IRS representation on Client’s behalf

 

CTA’s Role in Audit Support. Where CTA provides audit support, CTA assists Client in responding to inquiries and gathering documentation. CTA does not appear before the IRS or state authorities on Client’s behalf unless separately engaged and authorized in writing.


Third-Party Representation. Where audit protection includes third-party representation, the third-party representative is an independent professional who enters into a direct engagement with Client. CTA coordinates the referral and may facilitate communication, but CTA is not liable for the acts, omissions, quality, or outcome of third-party representation. Third-party representative fees, if any, are separate from and in addition to CTA’s fees.


Scope & Limitations. Audit protection applies only to returns prepared by CTA under this Schedule for the tax year(s) specified at engagement. It does not cover: returns prepared by others, prior-year returns not covered by the engagement, criminal tax investigations, intentional misrepresentation by Client, or issues arising from information Client failed to disclose to CTA.


B-8. Referral to Competent Counsel

In the course of preparing returns, CTA may identify legal issues that fall outside the scope of tax preparation — including estate planning needs, creditor protection concerns, partnership or entity disputes, or other matters requiring legal advice. In such cases, CTA will recommend that Client seek independent legal counsel. CTA is not responsible for legal matters and the identification of a legal issue in the course of preparation does not expand CTA’s scope of services.


B-9. Fees & Billing

Tax preparation fees are quoted per Engagement based on return complexity, number of entities, number of states, number of schedules, and estimated time required. Fees are confirmed in CTA’s engagement confirmation, email quote, or invoice.

 

Billing Timing. Invoices for Schedule B services are issued upon Delivery of completed draft returns to Client. Payment is due upon Delivery. CTA will not file any return until payment is received in full or an installment arrangement is executed.


Rush & Expedited Preparation. Returns requested within fourteen (14) days of a filing deadline or applicable extension deadline may be subject to a rush fee disclosed at the time of engagement.


Amendments. Amended returns required due to Client’s inaccurate or incomplete information, Client’s changed circumstances after filing, or Client’s request are separate Engagements billed separately at CTA’s standard rates.


B-10. Exclusions

Schedule B expressly excludes unless separately agreed:

  • Strategic tax planning or strategy development (available under Schedule A)

  • Bookkeeping, financial statement preparation, or accounting services

  • IRS audit defense or formal examination representation (covered separately under audit protection if enrolled)

  • Legal advice or entity formation

  • Payroll tax returns or payroll services

 

CTA shall not be liable for IRS or state adjustments, penalties, or interest arising from information provided by Client or from positions taken at Client’s direction.

SCHEDULE C - Coordinated & Ancillary Services

Active only when specific services are separately engaged or coordinated by CTA. All universal terms of the Master Services Agreement apply to this Schedule.


C-1. Engagement Activation

Schedule C is activated on a per-project basis. Each ancillary service engagement begins with CTA and Client agreeing in writing on the specific service, deliverable, fee, and timeline. Agreement may be confirmed by:

  • A CTA-issued invoice that Client pays or approves

  • A written email from CTA outlining scope and fee, accepted by Client

  • A quote or proposal accepted by Client in writing or electronically

  • Client’s online selection of Schedule C services at checkout

 

No ancillary service is active and no work commences until scope and fee are agreed. Each project is a separate Engagement.


C-2. Categories of Ancillary Services

CTA may provide, coordinate, or facilitate services including but not limited to:

  • Cost segregation studies (coordinated with qualified cost segregation specialists)

  • Short-term rental structuring coordination

  • Captive insurance coordination

  • Charitable planning structures

  • Entity optimization analysis

  • Bookkeeping coordination or review

  • Payroll coordination

  • Quarterly tax estimate modeling

  • Subcontracted or white-labeled modeling services

  • Other tax-adjacent services agreed in writing at engagement

 

Some or all services under this Schedule may be performed in whole or in part by qualified subcontractors or Introduced Providers working under CTA’s coordination. CTA remains responsible for overall service quality for work performed under its direct supervision and direction.


C-3. Engagement Process

Phase 1 — Scope Definition & Engagement Confirmation

CTA and Client agree in writing on: the specific service or project; the deliverable(s); the fee; and the expected timeline. No work commences until this agreement is confirmed. Rush or expedited timelines may be subject to additional fees disclosed at engagement.


Phase 2 — Delivery or Coordination

CTA delivers the agreed service directly or coordinates delivery with qualified subcontractors or Introduced Providers. For services delivered by third parties, CTA manages the engagement on Client’s behalf but does not control the independent performance of third-party providers. Delivery by a subcontractor or Introduced Provider on CTA’s behalf constitutes Delivery for all billing purposes.


Phase 3 — Completion, Handoff & Acceptance

Upon completion, CTA or the applicable provider delivers the agreed work product to Client. Client is responsible for reviewing all deliverables and notifying CTA of any errors or omissions within ten (10) business days of Delivery. After that period, deliverables are deemed accepted and no further revision obligation exists.


C-4. Fees & Billing

Ancillary service fees are quoted per project based on scope, complexity, provider costs, and estimated time. Fees are confirmed in CTA’s engagement confirmation, email, invoice, or checkout.

 

All Schedule C invoices are due upon Delivery. CTA does not extend net-30 or net-60 payment terms for ancillary services unless expressly agreed in writing. Delivery by a third-party provider on CTA’s behalf constitutes Delivery for billing purposes, and the invoice becomes due at that time regardless of whether Client has reviewed the deliverable.

CTA may withhold delivery of completed work product until a deposit or full payment is received, at its discretion. For third-party coordinated services, Client understands that CTA may need to fund provider costs in advance and may require prepayment or a deposit from Client before engaging the third party.


C-5. Subcontractors & Third-Party Providers

Client acknowledges that:

  • Ancillary services may be performed in whole or in part by qualified subcontractors or Introduced Providers

  • CTA does not represent that all services are performed exclusively by CTA employees

  • CTA remains responsible for overall service quality for work performed under its direct supervision

  • CTA is not liable for the independent acts, errors, omissions, insolvency, misconduct, or regulatory actions of third-party providers acting outside CTA’s direct supervision

  • Client enters into direct agreements with independent third-party providers at their own risk when CTA is not the contracting party

 

Revenue Sharing Disclosure. CTA may receive referral compensation, revenue share, or other economic benefits from certain Introduced Providers and third-party vendors in connection with ancillary services. Client acknowledges this potential conflict and confirms no obligation to use any Introduced Provider.


C-6. No Guarantee of Qualification

CTA does not guarantee:

  • IRS approval of any strategy, filing position, or tax treatment

  • Acceptance of cost segregation positions or depreciation schedules

  • Qualification for real estate professional status

  • Acceptance of any deferral, timing, or income characterization structure

  • Qualification for any captive insurance, charitable, or entity treatment

 

All services remain subject to regulatory interpretation, IRS enforcement discretion, and applicable law.


C-7. Exclusions

Unless separately agreed in writing, Schedule C does not include:

  • Strategic Tax Office™ subscription services (Schedule A)

  • Tax return preparation or filing (Schedule B)

  • Legal advice or legal document drafting

  • IRS audit defense or formal tax controversy representation

  • Ongoing monitoring or advisory without a separate active engagement

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