Updated: 11-10-2025

Applies to All Customers

The Augusta Rule, an Idaho Company, and Customer, hereby agree to the following terms of service for Customer’s access to, and use of, The Augusta Rule software. This contract constitutes a binding agreement between The Augusta Rule, LLC (hereafter “TAR”) and Customer (defined below). By using the Augusta Rule software, Customer accepts and agrees to be bound by these Terms of Service (hereafter “Agreement”).

Grant of Non-Exclusive Right to Use: Subject to compliance with the Agreement, TAR hereby grants the Customer the nonexclusive right to access and use The “Free Money” Plan (hereafter “TAR Plan”) during the Term. All rights not expressly granted to the Customer herein shall be reserved to TAR.

Customer’s Obligations: Customer shall access the TAR Plan, use the TAR Materials and the Service Output only as set forth herein. Customer’s rights are solely & exclusively for the Customer’s use and shall only be used for Customer’s benefit (i.e., not for other persons’ use).

Customer’s Responsibility. (1) Customer is solely responsible for the accuracy of all Customer Data, including accurately entering it into the TAR Plan (TAR does not verify any Customer Data). TAR is entitled to rely upon the completeness & accuracy of all Customer Data and TAR will not update the Service Output for any changes to Customer Data, unless Customer separately engages TAR to do so in writing. (2) Customer shall be responsible to comply with all Applicable Laws. Customer shall not use the TAR Plan to violate, or assist anyone else in violating, Applicable Laws. (3) Customer shall be solely responsible for its own acts or omissions, as well as those of any Authorized User; (4) Customer shall review all Service Output and verify that such Service Output is complete and correct for Customer’s intended use. (5) Customer shall maintain the security of all its TAR Plan access credentials, including usernames and passwords, Customer is solely responsible for any activities that occur on its account. (6) Customer shall notify TAR immediately upon notice of security breach or unauthorized use of the TAR Plan. (7) Any Customer that has delegated authority to a Tax Pro to act on its behalf with regard to TAR; such Customer shall be responsible for all actions taken by the Tax Pro on its behalf.

Customer Prohibitions. (1) Customer shall not allow any unauthorized use of the TAR Plan. (2) Customer shall not violate any applicable laws while using the TAR Plan. (3) Customer shall not use the TAR Plan for any purpose not expressly contemplated herein. (4) Customer shall not copy, adapt, license, assign, resell or otherwise transfer the TAR Plan or TAR Materials to anyone. (5) Customer shall not use the TAR Plan, TAR Materials or TAR Technology in a manner that infringes upon the Intellectual Property Rights of TAR or any other person. (6) Customer shall not allow any other person, including a retained Tax Pro, to violate any of these covenants. Any breach of this section constitutes a material breach entitling TAR to terminate the subscription without refund and to seek damages, injunctive relief, and reasonable attorney’s fees.

Customer’s Tax Considerations. (1) Customer understands and agrees that any decisions regarding tax treatment and/or reporting are the Customer’s own decisions. (2) By utilizing the TAR Plan, Customer agrees that it is not relying upon TAR or the TAR Plan for any tax advice and it has obtained its own independent tax advice whether via a Tax Pro or otherwise. (3) Use of the TAR Plan does not relieve the Customer from any tax reporting obligations. (4) TAR will have no liability or responsibility for Customer’s taxes, interest and/or penalties whether such arise out of reliance upon Service Output or otherwise.

TAR Obligations. (1) TAR shall keep all Customer Data confidential and will not disclose such data unless disclosure is required to comply with an order of a Court, regulatory agency or other governmental agency or otherwise to comply with Applicable Laws. (2) TAR shall maintain commercially reasonable safeguards to protect confidential data and shall promptly notify Customer in the event TAR becomes aware of unauthorized access, use or disclosure. (3) TAR, for as long as it remains in business, shall retain Customer Data for a period of 3 years; and thereafter reserves the right to permanently destroy such Customer Data. Customer acknowledges that no method of transmission or storage is completely secure and TAR does not guarantee that unauthorized access or security incidents will never occur. TAR’s obligations are to implement commercially reasonable safeguards and to notify Customer of unauthorized access.

Audit Defense Program. Customers who have purchased the TAR Plan include Audit Defense Program protections. The Terms and Conditions applicable to the TAR Audit Defense Program are set forth below.

Authorization to Bill. By entering into this Agreement, Customer authorizes TAR or its billing Affiliate to automatically charge Customer’s designated payment method for renewal fees at the start of each renewal term unless Customer has timely Opted Out.

Subscription Term & Automatic Renewal. All TAR Subscription Terms proceed on an annual basis. A Customer’s initial subscription term shall commence on the date of initial signup and payment for the first annual subscription and that shall continue to the end of the calendar year. All Subscription Terms shall automatically renew for the following calendar year, unless Customer has given notice to TAR that it Opts-Out of the auto-renewal by 11:59 Pacific Standard Time on December 31 by emailing Support@TheAugustaRule.com with “Opt Out” in the Subject line.

Fees. Customer shall pay the fees applicable for the TAR Plan purchased by Customer. All fees shall be paid in US dollars. Customer shall pay all sales, use, and/or excise taxes associated with the TAR Plan. TAR reserves the right to change fees applicable for the TAR Plan in any Renewal Annual Subscription Term; provided that TAR has provided Customer notice at least 30 days prior to increase in annual subscription. The Subscription Fee is equal to eight percent (8%) of the total deductions identified, substantiated, and or created by TAR during the applicable subscription year, less credit for the Sales Call Initial Fee. The balance of the Subscription Fee shall be billed at the earliest of: fourteen (14) events booked, Customer’s request for Tax Packet documentation, or December 31 of the subscription year. All fees shall be paid in U.S. dollars. Any sales, use, excise, or similar taxes applicable to the TAR Plan are in addition to the fees stated herein and shall be the sole responsibility of Customer.

Sales Call Initial Fee. Beginning in 2025, if Customer elects to proceed following a complimentary sales call, Customer shall immediately pay a non refundable, fully earned initial fee of $500. Effective January 1, 2026 this amount shall be $1,000. This Sales Call Initial Fee is credited against the Subscription Fee and is not refundable under any circumstances, including Customer’s non use or preparer refusal. Any chargeback or payment dispute constitutes a material breach of this Agreement.

Auto-Renewal. For any renewal period, unless Customer timely Opts-Out for the upcoming year; Customer authorizes TAR or its billing Affiliate to charge Customer’s credit card for the following annual subscription.

Guarantees. TAR stands behind the TAR Plan. Therefore TAR offers the following guarantees.

100% Money Back Guarantee. TAR will refund a Customer’s annual subscription for the year if the following conditions are met. (1) Customer books at least fourteen (14) qualifying events during the Subscription year. (2) Customer achieves and maintains a 100% Audit Defense Score in the Augusta Rule Web App. (3) Customer submits its refund request to Support@TheAugustaRule.com by November 30 of the calendar year. Determinations of qualifying events and Audit Defense Score are made exclusively by TAR and are final and binding.

300% Return on Subscription Fee Guarantee. In the event that a Customer does not receive tax benefits in the amount of at least 300% of Customer’s annual subscription paid for a given year, TAR will refund Customer’s annual subscription for that Tax Year, provided that: (1) Customer books at least fourteen (14) qualifying events during the Subscription year; (2) Customer achieves and maintains a 100% Audit Defense Score in the Augusta Rule Web App; (3) Customer provides requested tax documents at both the business entity and owner level to substantiate claimed tax benefits; and (4) Customer submits its request to Support@TheAugustaRule.com by May 15 of the following year. For purposes of this section, tax benefits shall be calculated by TAR at both the business entity level and owner level prior to application of net operating loss carry-forward and bonus depreciation, and TAR’s calculation shall be final and binding.

Referral Fees. TAR may pay referral fees to third parties including to a Customer’s Tax Pro.
TAR Plan Modifications. The TAR Plan may be modified and changed at any time by TAR in its exclusive discretion. Customer may not rely on future availability of any service offerings. TAR may modify the Terms of TAR Plan at any time.

Third Party Materials. The TAR Plan may contain, integrate with, or rely upon third party software, technology, websites, data, or services. TAR makes no representations or warranties with respect to, and disclaims liability arising from, third party materials. Use of third party materials is at Customer’s sole risk and may be subject to separate terms imposed by such third parties.

Affiliates and Third-Party Vendors. TAR may utilize Affiliates or third-party vendors in providing the TAR Plan to Customers including, but not limited to, for billing. TAR shall be responsible for the actions of its Affiliates and third-party vendors. If billing is conducted via an Affiliate or third-party vendors, Customer shall tender payment to the Affiliate or third-party vendor as billed. TAR shall not be liable for acts or omissions of such affiliates or vendors except to the extent directly caused by TAR’s gross negligence or willful misconduct.

Beta Testing. TAR may release TAR Plan or other products in testing or unsupported format and designate such as “Beta.” To the extent that Customer provides feedback to TAR, or an Affiliate, related to TAR services; Customer grants TAR a nonexclusive right to use, republish, distribute, or sell such feedback for promotional or commercial business purposes or otherwise.

Customer Meta-Data. TAR may monitor Customer’s use of the TAR Plan and collect metadata associated with Customer use. Further, TAR may collect and compile Aggregate Information and such information shall not be confidential and such Aggregate Information may be utilized in any way that TAR deems fit.

Intellectual Property. TAR owns and shall retain all right, title and interest in the TAR Plan and all related Intellectual Property rights. Nothing herein transfers any TAR Intellectual Property right to Customer or any other person. Customer owns and will retain all right to Customer Data and Customer Confidential Information.

Termination for Cause. TAR reserves the right to terminate any Customer’s subscription for breach of any provision of these Terms of Service or for other good cause. In the event of termination for cause, no refund shall be issued for any amounts paid, including the Sales Call Initial Fee or any portion of the Subscription Fee. Initiating, attempting, or threatening to initiate a chargeback or payment dispute for valid charges constitutes a material breach and entitles TAR to immediate termination of services, recovery of outstanding fees, and reimbursement of collection costs and reasonable attorney’s fees.

Indemnification. Customer shall indemnify, defend, and hold harmless TAR and its affiliates, officers, directors, employees, contractors, and agents from and against any and all claims, demands, actions, damages, liabilities, losses, and expenses, including reasonable attorney’s fees, arising out of or relating to: (1) Customer’s breach of this Agreement; (2) Customer’s failure to timely pay any fees or initiation of any chargeback or payment dispute; (3) Customer’s misuse of the TAR Plan, TAR Technology, or Service Output; (4) Customer’s violation of applicable laws; (5) any reliance on Service Output by Customer’s employees, affiliates, or Tax Pros; and (6) third party claims arising from or relating to Customer Data. Customer’s obligations apply regardless of whether TAR is alleged to be partly at fault, except for claims arising solely from TAR’s gross negligence or willful misconduct.

Disclaimer of Warranties. Except as specifically set forth in these Terms and to the maximum extent permitted by law: (1) TAR makes no representation, warranty, or guarantee of any kind, express or implied, including warranties of merchantability, fitness for a particular purpose, accuracy, completeness, or non infringement; (2) Customer uses the TAR Plan and all Service Output on an as is and as available basis and at Customer’s sole risk; and (3) TAR disclaims responsibility for Customer’s failure to obtain tax deductions, for any tax penalties, interest, or disallowances, or for Customer’s or its tax preparer’s handling of Service Output. In no event will either party be liable to the other for any indirect, special, punitive, consequential, or incidental damages relating to this Agreement or the TAR Plan.

Limitation of Liability. To the maximum extent permitted by law, TAR’s aggregate liability to Customer for any claim shall not exceed the total amount of fees actually paid by Customer to TAR, including the Sales Call Initial Fee and any portion of the Subscription Fee, during the calendar year in which the claim arises. In no event shall TAR be liable for indirect, incidental, punitive, exemplary, or consequential damages, including lost profits, loss of goodwill, or tax penalties and interest. This limitation does not apply to TAR’s gross negligence, willful misconduct, or indemnification obligations expressly set forth herein.

The TAR Plan for Informational Purposes Only – No Professional Advice. Nothing herein shall create any fiduciary relationship between TAR and Customer. TAR is not an investment advisory firm, a law firm or an accounting firm. Nothing provided by TAR in offering the TAR Plan to the Customer should be used or construed by the Customer as financial, accounting, legal or tax advice. Customer agrees that TAR provides the TAR Plan, and Service Output for informational purposes only. Customer is solely responsible for all tax reporting positions taken by Customer.

Circular 230 Disclaimer. TAR’s Service Output is not intended to be used, and cannot be used, by anyone for the purpose of avoiding any penalty that may be imposed by the IRS under the Internal Revenue Code. Customer shall seek advice from an independent tax advisor. The Service Output is based upon the tax law in effect at the time of the Service Output’s creation; it is not intended to be relied upon on an ongoing basis without appropriate updates being made by a qualified tax advisor. There are no assurances or guarantees that the Service Output will not be examined or that such Service Output will pass IRS scrutiny or state agency scrutiny.

Governing Law and Jurisdiction. This Agreement and any dispute arising out of or relating to it shall be governed by and construed in accordance with the internal laws of the State of Idaho without regard to its conflict of law principles. Customer agrees that any action or proceeding shall be brought exclusively in the state or federal courts located in Latah County, Idaho and irrevocably submits to such jurisdiction and venue.

Waiver of Jury Trial and Class Actions. To the maximum extent permitted by law, Customer waives any right to a jury trial or to participate in a class, consolidated, or representative action.
Equitable Relief. TAR shall be entitled to seek injunctive or other equitable relief for breaches involving payment obligations, confidentiality, or use of TAR’s intellectual property.

Publicity. TAR may include the name or logo of Customer in factual lists of customers, marketing materials, and presentations. Customer shall not use TAR’s name, logo, or trademarks without TAR’s prior written consent. Any unauthorized use constitutes a material breach.

Assignment. Customer may not assign, delegate, sublicense, transfer, or otherwise convey this Agreement or any rights or obligations hereunder without TAR’s prior written consent. Any attempted assignment in violation of this section is void. TAR may assign its rights or obligations to any affiliate or successor in interest, provided such assignment results in no additional cost to Customer.

Free Trial Customers. Customers may sign up with TAR and utilize portions of the TAR Technology on a trial basis (hereafter “Free Trial Customers”) prior to purchasing a subscription. Free Trial Customers shall be subject to all of the provisions of this Agreement (except those relating to payment and billing), notwithstanding that they choose to never purchase a subscription.

Miscellaneous. This Agreement constitutes the entire agreement between TAR and Customer and supersedes all prior or contemporaneous understandings, representations, or agreements, whether written, oral, or electronic, regarding the subject matter hereof. Customer acknowledges it has not relied upon any statement or representation not expressly set forth in this Agreement, including marketing materials or sales discussions. No modification or waiver is effective unless in writing and executed by an authorized officer of TAR. If any portion of this Agreement is found invalid, the remainder remains in full force and effect. TAR may provide notices by email or posting on its website. Any notice to TAR shall be emailed to Support@TheAugustaRule.com.

Definitions

“Affiliate“ means an entity that controls or is controlled by another entity, where “control” means direct or indirect ownership of more than 50% of the voting interests of the subject entity.

“Aggregate Information” means data related to Customers and their use of the TAR Plan, including metadata, data, strategies and other information related to Customers. Such information may be aggregated with like data of other Customers. In no event shall such collection result in an individually identified person or entity as its source.

“Applicable Laws” means all applicable local, state, provincial, federal, and international laws, rules or regulations.

“Automatic Renewal” shall have the meaning set forth in the paragraph entitled Subscription Term & Automatic Renewal.

“Authorized Users” means Customer (or its employees) who have access and use of the TAR Plan and who have been supplied with user identifications and passwords by Customer (or by TAR at Customer’s request). Authorized Users may include tax planning users or administrative users with differing levels of access. Customer’s Authorized User(s) include any tax advisor of Customer with authorization to access the account.

“Audit Defense Program” means TAR’s Audit Defense Program which is available only to TAR Plan Subscribers. The terms and conditions of the Audit Defense Program are set forth below in the “TAR Audit Defense: Terms of Service” section.

“Audit Defense Score” means the score generated by the Augusta Rule Web App reflecting compliance with all Audit Defense requirements. A 100% Audit Defense Score is required for Audit Defense Program eligibility and for claims under guarantees.

“Customer” means an individual or business entity that subscribes to a TAR Plan (including both paid and free TAR Plan offerings).

“Customer Data” means any information or documents uploaded or submitted by Customer (or its Tax Pro as the case may be) to TAR. It also includes the Service Output. Customer Data does not include Aggregate Information or descriptions of tax issues, requirements or strategies (other than any Customer unique data).

“Confidential Information” means information disclosed by TAR or Customer in connection with the TAR Plan that would be reasonably considered to be confidential under the circumstances or is otherwise marked as confidential. It includes all TAR technology, non-public TAR Materials and customer lists. It also includes all non-public Customer Data (not including meta-data).

“Fees” means all amounts payable by Customer in connection with the TAR Plan, including without limitation the Sales Call Initial Fee, the Subscription Fee equal to eight percent (8%) of deductions identified, substantiated, and/or created by TAR during the applicable subscription year, reimbursable expenses, and any applicable taxes.

“Sales Call Initial Fee” is a non-refundable, fully earned fee payable when Customer elects to proceed following a complimentary sales call. The amount is $500 per Listed Personal Residence for the 2025 subscription year and $1,000 per Listed Personal Residence effective January 1, 2026 and thereafter, and it is credited against the Subscription Fee.

“Initial Subscription Term” has the meaning set forth in the paragraph entitled “Subscription Term & Automatic Renewal.”

“Intellectual Property” means creations of the mind broadly construed including, but not limited to, inventions, patent applications, patents, design rights, copyrights, trademarks, service marks, trade names, domain name rights, know-how and other trade secret rights, and all other intellectual property and proprietary rights and derivatives thereof. It includes all forms of protection and enforcement of Intellectual Property rights anywhere in the world.

“Subscription Term” shall have the meaning set forth in the paragraph entitled Subscription Term & Automatic Renewal.

“Renewal Annual Subscription Term” shall mean all subscription terms after the initial Subscription Term.

“Service Output” means the Customer-unique output that is generated for Customer by the TAR Plan including details for bookings, rental value calculations, comparables and filing instructions, created by the TAR Plan. Service Output is deemed delivered and billable once made available by TAR, regardless of whether Customer or its tax preparer ultimately files or uses it.

“Referral Partner” means any person or business that refers Customers to TAR in exchange for valuable consideration which may include, but is not limited to, Tax Pros.

“TAR Materials” means all templates, information, and other content and materials of TAR and its Affiliates (and all related Intellectual Property rights) contained or used in the TAR Plan (other than the Customer Data), contained in TAR’s knowledge base, or otherwise provided to Customer in connection with the TAR Plan. TAR Materials may include Third-Party Materials.

“TAR Technology” means the technology, including software, websites, networks, and equipment (and all related Intellectual Property rights), used in providing the services offered by TAR.

“Tax Pros” means any tax professional that assists Customer with its taxes and tax reporting. This could include the Customer’s Certified Public Accountant, Enrolled Agent, Attorney or other authorized person.

“Third-Party Materials” means software, technology, services, websites or other information belonging to any third party that may be used in conjunction with the TAR Plan.

TAR Audit Defense: Terms of Service

TAR shall provide audit defense (hereafter “Audit Defense”) services to TAR Plan Subscribers that pay rent for the use of Listed Personal Residences on the following terms and conditions (hereafter “TAR Audit Defense TOS”). The Audit Defense shall also cover the owner(s) of TAR Plan Subscribers whose Listed Personal Residences are rented to the Member Business in question. The Audit Defense shall NOT cover any tax topics, issues, or audits outside of 280A(g) (defined below). For example, if an IRS audit were to challenge income tax deductions for meals (even if consumed during a 280A(g) meeting), that topic is outside of 280A(g) and is not covered by the Audit Defense.

Eligibility. Customer is eligible for Audit Defense only if: (1) Customer is a current TAR Plan subscriber; (2) Customer has timely paid all applicable fees, including the Sales Call Initial Fee and the Subscription Fee, without chargeback or reversal; and (3) Customer’s account reflects a 100% Audit Defense Score in the Augusta Rule Web App.

No Refund Policy. The portion of the TAR Plan subscription that relates to Audit Defense is deemed fully earned at the time of payment and is non refundable. Any reversal, chargeback, or dispute of valid charges immediately terminates Audit Defense eligibility without refund.

Term: Audit Defense Coverage begins on the Acceptance Date and ends with the expiration of the Statute of Limitations.

CONFIDENTIALITY
Your name, address, and any other personal information will not be disclosed or sold to any persons or firms and may only be shared with our third party partners or contractors. Confidentiality. Confidential Information means all non public information disclosed by either party in connection with this Agreement that a reasonable person would consider confidential. Each party will use Confidential Information solely to perform under this Agreement, restrict disclosure to those with a need to know who are bound by confidentiality obligations, and protect it with at least reasonable care. Exceptions include information that is public without breach, received lawfully from a third party, independently developed, or required to be disclosed by law. Obligations survive three years after termination, except for trade secrets which remain protected so long as they are trade secrets. Unauthorized disclosure may cause irreparable harm and the disclosing party is entitled to seek injunctive relief.

AUDIT DEFENSE BENEFITS
Our staff (including CPAs, IRS Enrolled Agents, Annual Filing Season Program (AFSP)) practitioners and if necessary, tax attorneys, will professionally represent you in an Audit, subject to your fulfilling your responsibilities as set forth below we will:

• Assign a team member to manage your case. The team member (including any licensed professional) may be a 3rd party partner or contractor;
• Develop a strategy with you for responding to the 280A(g) portions of the Audit or Notice;
• Handle all communications, in any form, with the IRS or State regarding the 280A(g) portions of Your Audit or Notice; and
• Negotiate with the IRS or State regarding 280A(g) via the IRS Office of Appeals (or local equivalents).

AUDIT DEFENSE LIMITATIONS
Your purchase of a TAR Plan Subscription for the current tax filing period must be made before the date of any IRS or State Notice, specifically; the Notice must be dated after you purchased the TAR Plan Subscription and must relate to the tax year for which you purchased the Subscription.

In addition, the following limitations apply:

All events booked by Customer must contribute toward and be reflected in a 100% Audit Defense Score on the TAR Web App for the applicable subscription year. If Customer does not achieve and maintain a 100% Audit Defense Score, there shall be no Audit Defense.

We do not provide legal assistance, nor represent you in Federal or State Court, or Tax Court; our assistance is limited to your Audit only.

We do not provide legal assistance or defense of any allegations of criminal activity (as opposed to civil), nor do we provide any legal assistance or defense against any allegations of fraud (whether civil or criminal).

The Audit Team does not provide any assistance with record production or management (e.g. we do not reconcile checkbooks, organize records or do record keeping or bookkeeping) those tasks are squarely upon you, your bookkeepers, or others to whom you choose to delegate such matters. The Augusta Rule Web App, if used properly, should greatly simplify keeping such records.

We do not guarantee an outcome. While we will do our best to preserve your Augusta Tax Rule benefits, the nature of federal income tax law, the ever-evolving interpretations of that law by the IRS and Tax Authorities, and the underlying system itself makes it impossible for us to promise a “win” or other specific result.

In the event that a refund is made under either the 100% Money Back Guarantee, or the 300% Return on Subscription Fee Guarantee to the Customer; the Audit Defense Agreement shall immediately terminate as to the Customer and TAR shall have no further duties for Audit Defense to such Customer.

TAR Audit Defense TOS – Definitions. The following terms are specifically defined for purpose of the TAR Audit Defense Terms of Service.

“Acceptance Date” is the date upon which a TAR Plan Subscription is purchased for a given tax year.

“Audit” means any IRS or State review, examination, investigation, or request for verification of the information on your federal or State income tax return that challenges the Augusta Rule.

“280A(g)” means 1) Rental income to the owner of a Listed Personal Residence that should be income tax-exempt under Internal Revenue Code Section 280A(g) and 2) Income tax deductions for a business that paid rent for the use of said Listed Personal Residence; that are claimed based upon the output of the TAR Plan Subscription.

“Augusta Rule Web App” means that web application at the website www.theaugustarule.com

“Listed Personal Residences” are those that qualify as a “personal residence” for purposes of the 280A(g) and are registered and paid for via the Augusta Rule Web App. You may have more than one Personal Residence for purposes of the Augusta Rule.

“Notice” is any IRS or State Income Tax Authority communication, whether written, telephonic or electronic, indicating that such Tax Authority is questioning the Augusta Rule.

“Statute of Limitations” is the term describing the normal period of time during which the IRS or State is permitted to Audit your income tax returns. For the IRS, the period is three years from the date of filing the tax return or the un-extended due date for the tax return (typically March 15th or April 15th), whichever is later. Extended statutes of limitations are not included in the term “Statute of Limitations”. Such extended statutes of limitations include, but are not limited to:

• The Federal 6-year (instead of 3-year) statute of limitations that is triggered by a substantial omission of gross income; and
• Any statute of limitations extended by fraud, tax evasion, or the like.

“Items Needed” refers to the information that we need from you to be able to represent you in the event you receive a Notice or are Subject to an Audit and consists of:

• The IRS or State Notice provided to us in a timely fashion, preferably the same day that you receive it;
• A signed IRS Form 2848 Power of Attorney and/or IRS Form 8821 Tax Information Authorization (or appropriate Power of Attorney Authorization for your State Income Tax Authority) (Upon receipt of your IRS or State Notice we will promptly send you the Power of Attorney Authorization for immediate signature and return to us), and
• Any records that we request to prove your 280A(g) tax benefits.

Chargeback Policy: Any attempt to initiate a chargeback or payment dispute for a validly forfeited or applied Deposit shall constitute a material breach of these Terms of Service and may result in immediate termination of service.

TERMINATION OF THIS AGREEMENT
We reserve the right to terminate this Agreement upon your breach of any material provision of this Agreement. Further, we reserve the right to terminate this Agreement in the event any of the following conditions exist:

• Your failure to reasonably fulfill your responsibilities (such as timely providing us with well-organized and pertinent records).
• Your failure to provide us with all Items Needed within thirty (30) days of request.
• Your failure to timely cooperate during the course of an Audit.
• Your use of abusive, inappropriate, or unprofessional language when communicating with us, the IRS or State Tax Authority.
• Your misrepresentations and material omissions to The Augusta Rule, the IRS or State Tax Authority.
• Any action by you that makes completion of TAR responsibilities under this Agreement unreasonably difficult to fulfill.
• Any other reason allowed by applicable law.

This Agreement shall also be deemed to be terminated if the Audit Defense fee has not been paid or has been refunded to the client (e.g., via credit card dispute, etc.). This Agreement shall also be deemed to be terminated if any required fees have not been paid in full or have been refunded or reversed, including the Sales Call Initial Fee or the Subscription Fee.

GOVERNING LAW
This Agreement shall be governed by the laws of Idaho.