Dear Client, 

We appreciate the opportunity of working with you and advising you on the preparation of your tax returns. To ensure a complete understanding between us, we will require that you complete miscellaneous forms attached and sign this letter. This is necessary due to the fact that we wish to take all deductions that are available to you and keep the processing fee to a minimum. 

We will prepare your Federal and State income tax returns from information which you will furnish to us. We will also prepare estimated income and intangible tax returns as necessary. We will make no audit or other verification of this data (receipts, cancelled checks, etc.) for a period of 3 years from the date the return was due or filed, or 2 years from the date the tax was paid, whichever date is later. 

We will use our judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities, interpretations of the law and other supportable positions. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible. Please be sure and review your returns carefully and make sure that they are signed and filed timely. YOU have the final responsibility for your tax return preparation. 

In the event your return is reviewed for government tax audit, we will be available upon request to represent you. If during the next year you receive information regarding your tax return from government tax agencies requesting additional payment, information, etc., that you do not fully understand, please do not hesitate to contact this office for review of this action before payment or further processing. We will ~ender additional invoices for the time and expense of these meeting as they occur. 

All fees for the services discussed above are due and payable when the services are completed and the completed tax returns are turned over to you. 

Sincerely, 				Wendy W. Powner, Sr. Accountant 
And LLC Member

Accepted by: 

________________________________________________ Date ___________________

Thank You For Your Business!