These terms of use are entered into by and between you and Thomas Tax Co (“we,” “our” or “us”). The following terms and conditions, together with any documents they expressly incorporate by reference (collectively, “Terms of Use”) govern your access to and use of https://thomastaxco.com/ (the “Website”), including any content and functionality offered on or through the Website (collectively, the “Services”).

Please read these Terms of Use carefully before you start to use the Services. By using the Website, you accept and agree to be bound and to abide by these Terms of Use, including our Privacy Policy, found at thomastaxco.com/privacy, incorporated herein by reference. If you do not agree to abide by and comply with these Terms of Use, you may not access or use the Services.

This Website is offered and available to users who are 18 years of age or older and reside in the United States or any of its territories or possessions. By using this Website, you represent and warrant that you meet all of the foregoing eligibility requirements. If you do not meet all of these requirements, you may not access or use the Website.

IMPORTANT NOTICE REGARDING ARBITRATION AGREEMENT: THESE TERMS OF USE CONTAIN A MANDATORY ARBITRATION AGREEMENT, REQUIRING YOU TO RESOLVE ANY DISPUTE BETWEEN YOU AND US THROUGH FINAL AND BINDING INDIVIDUAL ARBITRATION, SUBJECT TO LIMITED EXCEPTIONS, RATHER THAN IN COURT, AND REQUIRING YOU TO FOREGO JURY TRIALS, CLASS, COLLECTIVE, AGGREGATE, REPRESENTATIVE, OR CONSOLIDATED ACTIONS OR PROCEEDINGS, AND ALL OTHER TYPES OF COURT PROCEEDINGS OF ANY AND EVERY KIND. YOU WILL BE BOUND BY THIS ARBITRATION AGREEMENT, UNLESS YOU OPT OUT OF THE ARBITRATION AGREEMENT BY FOLLOWING THE OPT-OUT PROCEDURES SET FORTH BELOW. BY ENTERING THIS AGREEMENT, YOU EXPRESSLY ACKNOWLEDGE THAT YOU HAVE READ AND UNDERSTAND ALL OF THE TERMS OF THE ARBITRATION AGREEMENT AND HAVE TAKEN TIME TO CONSIDER THE CONSEQUENCES OF THIS IMPORTANT DECISION.

1. Changes to the Terms of Use

We may revise and update these Terms of Use from time to time in our sole discretion. All changes are effective immediately when we post them and apply to all access to and use of the Website thereafter. Your use of the Website following the posting of revised Terms of Use means that you accept and agree to the changes. You are expected to check this page frequently, so you are aware of any changes, as they are binding on you.

2. Accessing the Services

We reserve the right to withdraw or amend the Services in our sole discretion without notice. We will not be liable if for any reason all or any part of the Services is unavailable at any time or for any period. From time to time, we may restrict access to some parts of the Website, or the entire Website.

To access the Services or some of the Website’s resources, you may be asked to provide certain information. It is a condition of your use of the Services that all the information you provide on the Website is correct, current, and complete. You agree that all information you provide to access the Services provided on this Website or otherwise, including through the use of any interactive features on the Website, is governed by our Privacy Policy, and you consent to all actions we take with respect to your information consistent with our Privacy Policy.

3. Intellectual Property Rights

The Website (including all information, software, text, displays, images, video, and audio, and the design, selection, and arrangement thereof) is owned by us, our licensors, or other providers of such material and is protected by United States and international copyright, trademark, patent, trade secret, and other intellectual property or proprietary rights laws.

These Terms of Use permit you to use the Website for your personal, non-commercial use only. You must not reproduce, distribute, modify, create derivative works of, publicly display, publicly perform, republish, download, store, or transmit any of the material on our Website.

In addition, you must not delete or alter any copyright, trademark, or other proprietary rights notices from copies of materials from the Website.

You must not access or use for any commercial purposes any part of the Website.

If you print, copy, modify, download, or otherwise use or provide any other person with access to any part of the Website in breach of the Terms of Use, your right to use the Website will stop immediately and you must, at our option, return or destroy any copies of the materials you have made. No right, title, or interest in or to the Website or any content on the Website is transferred to you, and all rights not expressly granted are reserved by us.

Any use of the Website not expressly permitted by these Terms of Use is a breach of these Terms of Use and may violate copyright, trademark, and other laws.

4. Trademarks

“Our Trademarks” consist of the Thomas Tax Co name, trademarks, and all related names, logos, product and service names, designs, and slogans of ours or our affiliates or licensors. You must not use such marks without our prior written permission. All other names, logos, product and service names, designs, and slogans on this Website are the trademarks of their respective owners.

5. Prohibited Uses

You may use the Services only for lawful purposes and in accordance with these Terms of Use.

You agree not to use the Services:

· In any way that violates any applicable federal, state, local, or international law or regulation (including any laws regarding the export of data or software to and from the United States or other countries).

- For the purpose of exploiting, harming, or attempting to exploit or harm minors in any way by exposing them to inappropriate content, asking for personally identifiable information, or otherwise.

- To transmit, or procure the sending of, any advertising or promotional material, including any “junk mail,” “chain letter,” “spam,” or any other similar solicitation.

- To impersonate or attempt to impersonate us, our employees, another user, or any other person or entity (including, without limitation, by using email addresses or screen names associated with any of the foregoing).

- To engage in any other conduct that restricts or inhibits anyone’s use or enjoyment of the Website, or which, as determined by us, may harm us or users of the Website, or expose them to liability.

Additionally, you agree not to:

- Use the Services, including any content on the Website, in combination with artificial intelligence, including, without limitation, to train an algorithm, machine learning tool, or other artificial intelligence technology; to conduct data mining; or to generate any output or derivative work based on the Services.

- Use the Website in any manner that could disable, overburden, damage, or impair the site or interfere with any other party’s use of the Website, including their ability to engage in real time activities through the Website.

- Use any robot, spider, or other automatic device, process, or means to access the Website for any purpose, including monitoring or copying any of the material on the Website.

- Use any manual process to monitor or copy any of the material on the Website, or for any other purpose not expressly authorized in these Terms of Use, without our prior written consent.

- Use any device, software, or routine that interferes with the proper working of the Website.

- Introduce any viruses, trojan horses, worms, logic bombs, or other material that is malicious or technologically harmful.

- Attempt to gain unauthorized access to, interfere with, damage, or disrupt any parts of the Website.

- Attack the Website via a denial-of-service attack or a distributed denial-of-service attack.

- Otherwise attempt to interfere with the proper working of the Website.

6. User Contributions

We may have interactive features (collectively, “Interactive Services”) that allow you to post, submit, publish, display, or transmit (hereinafter, “submit”) screening or other information to us (collectively, “User Contributions”) on the Website or through the Services.

Any User Contribution you submit to the Website will be considered confidential information and treated in accordance with our Privacy Policy. By providing any User Contribution on the Website, you grant us and our affiliates and service providers, and each of their and our respective licensees, successors, and assigns the right to use such material solely as necessary to provide the Services.

You represent and warrant that:

- You own or control all rights in and to the User Contributions and have the right to send us this information.

- All of your User Contributions do and will comply with these Terms of Use.

You understand and acknowledge that you are responsible for any User Contributions you submit or contribute, and you, not us, have full responsibility for such information, including its legality, reliability, accuracy, and appropriateness.

We are not responsible or liable to any third party for the content or accuracy of any User Contributions submitted by you or any other user of the Services.

7. Our Use of User Contributions

By submitting information to the Website, or otherwise providing User Contributions, you grant us the right to use such User Contributions solely for the limited purpose of performing the Services for you and fulfilling our other obligations and exercising our rights under these Terms of Use. You agree that we shall be under no obligation (a) to pay compensation for any User Contributions; or (b) to monitor, use, return, review or respond to any User Contributions.

8. Reliance on Information Posted

The information presented on or through the Services is made available solely for general information purposes. We do not warrant the accuracy, completeness, or usefulness of this information. Any reliance you place on such information is strictly at your own risk. We disclaim all liability and responsibility arising from any reliance placed on such materials by you or any other visitor to the Website, or by anyone who may be informed of any of its contents.

We may update the information on this Website from time to time, but its content is not necessarily complete or up-to-date. Any of the information on the Website may be out of date at any given time, and we are under no obligation to update such information.

9. Links from the Website

If the Website contains links to other websites and resources provided by third parties, these links are provided for your convenience only. This includes links contained in advertisements, including banner advertisements and sponsored links. We have no control over the contents of those websites or resources, and accept no responsibility for them or for any loss or damage that may arise from your use of them. If you decide to access any of the third-party websites linked to this Website, you do so entirely at your own risk and subject to the terms and conditions of use for such websites.

10. Disclaimer of Warranties

TO THE FULLEST EXTENT PROVIDED BY LAW, WE WILL NOT BE LIABLE FOR ANY LOSS OR DAMAGE CAUSED BY A DISTRIBUTED DENIAL-OF-SERVICE ATTACK, VIRUSES, OR OTHER TECHNOLOGICALLY HARMFUL MATERIAL THAT MAY INFECT YOUR COMPUTER EQUIPMENT, COMPUTER PROGRAMS, DATA, OR OTHER PROPRIETARY MATERIAL DUE TO YOUR USE OF THE SERVICES.

YOUR USE OF THE SERVICES IS AT YOUR OWN RISK. THE SERVICES ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS, WITHOUT ANY WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. WE, AND ANY PERSON ASSOCIATED WITH US, DO NOT MAKE ANY WARRANTY OR REPRESENTATION WITH RESPECT TO THE COMPLETENESS, SECURITY, RELIABILITY, QUALITY, ACCURACY, OR AVAILABILITY OF THE SERVICES. WITHOUT LIMITING THE FOREGOING, WE, AND ANYONE ASSOCIATED WITH US, DO NOT REPRESENT OR WARRANT THAT THE WEBSITE WILL BE ACCURATE, RELIABLE, ERROR-FREE, OR UNINTERRUPTED, THAT DEFECTS WILL BE CORRECTED, THAT THE SERVICES ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS, OR THAT THE SERVICES WILL OTHERWISE MEET YOUR NEEDS OR EXPECTATIONS.

TO THE FULLEST EXTENT PROVIDED BY LAW, WE HEREBY DISCLAIM ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING ANY WARRANTIES OF MERCHANTABILITY, NON-INFRINGEMENT, AND FITNESS FOR PARTICULAR PURPOSE.

THE FOREGOING DOES NOT AFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.

11. Limitation on Liability

TO THE FULLEST EXTENT PROVIDED BY LAW, IN NO EVENT WILL THE COLLECTIVE LIABILITY OF US AND OUR AFFILIATES, AND OUR LICENSORS, SERVICE PROVIDERS, EMPLOYEES, AGENTS, OFFICERS, AND DIRECTORS, TO ANY PARTY (REGARDLESS OF THE FORM OF ACTION, WHETHER IN CONTRACT, TORT, OR OTHERWISE) EXCEED $100.

THE FOREGOING DOES NOT AFFECT ANY LIABILITY THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW. Any provisions concerning the exclusion or limitation of certain damages in these Terms of Use are not applicable in New Jersey with respect to punitive damages, loss of data, and loss of or damage to property.

12. No Legal or Tax Advice

We are not a law or financial firm. Consultation with legal and tax professionals is advised prior to making any decisions.

13. Indemnification

You agree to defend, indemnify, and hold us, our affiliates, licensors, and service providers, and our and their respective officers, directors, employees, contractors, agents, licensors, suppliers, successors, and assigns harmless from and against any claims, liabilities, damages, judgments, awards, losses, costs, expenses, or fees (including reasonable attorneys’ fees) arising out of or relating to your violation of these Terms of Use or your use of the Services.

14. Dispute Resolution: Binding Individual Arbitration; Class Action & Jury Trial Waiver (“Arbitration Agreement”)

Mandatory Binding Arbitration of Disputes. You and us agree that, subject to limited exceptions specified in this Arbitration Agreement, all disputes, causes of action, or claims arising out of, in connection with, or related to these Terms of Use or this Arbitration Agreement, the Services, or any aspect of the relationship between you, on the one hand, and us, on the other hand, or the breach, termination, enforcement, interpretation, or validity of these Terms of Use or this Arbitration Agreement (collectively, “Disputes”), whether such Disputes arose before, on, or subsequent to you entering these Terms of Use, will be resolved through final and binding, individual arbitration in accordance with the rules and procedures of Judicial Arbitration and Mediation Services, Inc. (“JAMS”), instead of in a court in any jurisdiction by a judge or jury. You and us agree that an arbitrator, and not any federal, state, or local court or agency, shall have exclusive authority to resolve any disputes relating to the interpretation, applicability, enforceability, or formation of this Arbitration Agreement, including any claim that all or any part of this Arbitration Agreement is void or voidable. The arbitrator shall also be responsible for determining all threshold arbitrability issues, including issues relating to whether these Terms of Use are unconscionable or illusory and any defense to arbitration, including waiver, delay, laches, or estoppel.

Notwithstanding this Arbitration Agreement, you and us each retain the right to bring an individual action in small claims court if it qualifies. Each party also retains the right to seek injunctive or other equitable relief in a court of competent jurisdiction to prevent the actual or threatened infringement, misappropriation, or violation of a party’s copyrights, trademarks, trade secrets, patents, or other intellectual property rights.

Class Action/Jury Trial Waiver. You and us agree that each party is waiving the right to trial by a jury or to participate in any purported class, collective, aggregate, representative, or consolidated action, arbitration, or other proceeding. Unless both you and us agree in writing or unless otherwise permitted by this Arbitration Agreement, each party may bring claims against the other only in your or our individual capacity, and not as a plaintiff or class member in any purported class, collective, aggregate, mass, representative, or consolidated action, arbitration, or other proceeding. If the parties’ Dispute is resolved through arbitration, the arbitrator may not consolidate another person’s claims with your claims, and may not otherwise preside over any form of a representative, mass, or class proceeding. If the foregoing class action/jury trial waiver is found to be unenforceable, then the entirety of this Arbitration Agreement section shall be null and void, and you and us shall be deemed not to have agreed to arbitrate Disputes. This Arbitration Agreement shall survive any termination of these Terms of Use.

Opt-Out Procedures. You can choose to reject this Arbitration Agreement by sending us a written opt-out notice (“Opt-Out Notice”) within thirty (30) days following the date you first agree to these Terms of Use by mail at 12424 Wilshire Boulevard, Ninth Floor, Los Angeles, CA, 90025 or by email at [email protected]. If mailed, the Opt-Out Notice must be postmarked no later than thirty (30) days following the date you first agree to these Terms of Use. To be effective, the Opt-Out Notice must contain your name, address, and signature. If you opt-out of the Arbitration Agreement, all other parts of these Terms of Use will continue to apply to you. Opting out of this Arbitration Agreement has no effect on any previous, other, or future arbitration agreements that you may have with us.

Rules & Procedures. In the event of a Dispute, you and us each agree to send the other party a written notice of Dispute stating the name, address, and contact information of the party giving notice; the facts giving rise to the Dispute; and the relief requested (“Notice of Dispute”). You must send any Notice of Dispute by mail at 12424 Wilshire Boulevard, Ninth Floor, Los Angeles, CA, 90025 or by email at [email protected]. We will send any Notice of Dispute to you at the email address or mailing address we have for you, if any. You and us agree to attempt to resolve any Dispute through informal negotiation within thirty (30) days after the Notice of Dispute is received. After the end of that thirty (30)-day period and not before, you or us may commence an arbitration proceeding as set forth in this Arbitration Agreement. Notwithstanding the foregoing, Our and your right to bring an individual action in small claims court shall not require an attempt to first resolve the relevant Dispute through informal negotiation.

If the parties cannot resolve the Dispute informally, you and us each agree that all Disputes shall be resolved exclusively through individual arbitration, as provided in this Arbitration Agreement. The arbitration will be administered by JAMS under its applicable rules and procedures, including any supplementary rules and fee schedules then in effect (“JAMS Rules”) then in effect, except as modified by these Terms of Use. The JAMS Rules are available at https://www.jamsadr.com/adr-rules-procedures/ or by calling JAMS at 1-800-352-5267. The rules of the arbitral forum will govern all aspects of this arbitration, except to the extent those rules conflict with these Terms of Use.

A party who wishes to start arbitration must submit a written Demand for Arbitration to JAMS and give notice to the other party as specified in the JAMS Rules. You can contact JAMS for more information on how to commence an arbitration proceeding at www.adr.org or 1-800-352-5267. Any arbitration hearings will take place where our principal place of business is located, in the city or county wherein you reside, or at another mutually agreed location (including by telephone or remote means).

It is the intent of the parties that the JAMS Rules and the U.S. Federal Arbitration Act (“FAA”) shall preempt all state laws to the fullest extent permitted by law. If the JAMS Rules and the FAA are found to not apply to any issue that arises under this Arbitration Agreement or the enforcement thereof, then that issue shall be resolved under the laws of California, without regard to its choice or conflict of law provisions.

In the event that twenty (20) or more similar arbitration demands presented by or with the assistance, coordination, or cooperation of the same law firm, group of law firms, cooperating law firms, or organization are allowed to be submitted for arbitration, the following additional terms in this paragraph shall apply and the parties shall be deemed to have agreed to the application of JAMS Mass Arbitration Procedures and Guidelines available at https://www.jamsadr.com/mass-arbitration-procedures, as modified by this Arbitration Agreement. JAMS shall: (i) administer the arbitration demands in twenty (20) batches, with the discretion to create additional batches if JAMS finds that they are necessary to facilitate the efficient resolution of demands; and (ii) apply a single initial filing fee and administrative fee per batch for each side as set forth in JAMS Mass Arbitration Procedures Fee Schedule. You agree to cooperate in good faith to implement this batch approach to facilitate the efficient resolution of claims. This provision shall in no way be interpreted as authorizing class arbitrations of any kind. We reserve all rights and defenses as to each and any demand and claimant. If any court or arbitrator determines that this subsection is void or unenforceable for any reason or that an arbitration can proceed on a class basis, or that an arbitration can proceed on a mass arbitration basis without the application of this paragraph, then the Arbitration Agreement shall be deemed null and void in its entirety, and you and us shall be deemed not to have agreed to arbitrate Disputes.

Arbitration Costs. Payment of all filing, administration and arbitrator fees will be governed by the JAMS Rules.

Changes to Arbitration Agreement. Notwithstanding anything to the contrary in these Terms of Use, if we change any of the terms of this Arbitration Agreement after the date you first accepted these Terms of Use (or accepted any subsequent changes to these Terms of Use), you may reject any such change by sending us written notice of such rejection within thirty (30) days of the date such change became effective, as indicated in the “Last Modified” date above, or by not accessing or using the Services. The written notice must be provided either by mail at 12424 Wilshire Boulevard, Ninth Floor, Los Angeles, CA, 90025 or by email at [email protected]. To be effective, your notice must include your full name and clearly indicate your intent to reject changes to this Arbitration Agreement. By rejecting any change, you are agreeing that you will arbitrate any Dispute between you and us in accordance with the terms of this Arbitration Agreement as of the date you first accepted these Terms of Use (or accepted any subsequent changes to these Terms of Use).

15. Waiver, Severability and Taxes

You will be responsible for paying, withholding, filing, and reporting all taxes, duties, and other governmental assessments associated with your activity in connection with the Services, provided that we may, in our sole discretion, do any of the foregoing on your behalf as we see fit.

No waiver by us of any term or condition set out in these Terms of Use shall be deemed a further or continuing waiver of such term or condition or a waiver of any other term or condition, and any failure of us to assert a right or provision under these Terms of Use shall not constitute a waiver of such right or provision.

Except as provided in Section 15, if any provision of these Terms of Use is held by a court or other tribunal of competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such provision shall be eliminated or limited to the minimum extent such that the remaining provisions of these Terms of Use will continue in full force and effect.

16. Entire Agreement

These Terms of Use constitute the sole and entire agreement between you and us regarding the Services and supersede all prior and contemporaneous understandings, agreements, representations, and warranties, both written and oral, regarding the Services.

17. Your Comments and Concerns

This Website is operated by us and we are located at: 12424 Wilshire Boulevard, Ninth Floor, Los Angeles, CA, 90025. All feedback, comments, requests for technical support, and other communications relating to the Services should be directed to: [email protected].

18. Notice for California Users

Under California Civil Code Section 1789.3, users of the Services from California are entitled to the following specific consumer rights notice: The Complaint Assistance Unit of the Division of Consumer Services of the California Department of Consumer Affairs may be contacted in writing at 1625 North Market Blvd., Suite N 112, Sacramento, CA 95834, or by telephone at (916) 445-1254 or (800) 952-5210.