RodeoTax.com TERMS OF SERVICE

Effective Date: 2/24/2026

These Terms of Service (“Agreement”) govern your use of services provided by Decrypted Tax (“Company,” “we,” “us,” or “our”). By accessing our website, uploading information, checking an acceptance box, or engaging services, you (“Client”) agree to be legally bound by this Agreement.

1. Scope of Services

Decrypted Tax provides tax preparation, tax reconciliation, and related compliance services, including but not limited to:

  • Review and organization of financial records

  • Income and expense categorization

  • Preparation of federal and state income tax returns

  • Preparation of supporting schedules and related forms

  • Amended return preparation, where requested

Unless separately agreed in writing, services do not include audit defense, legal representation, forensic accounting, or litigation support.

2. Professional Standards

Services are performed in accordance with:

  • Treasury Department Circular 230 (31 C.F.R. Part 10)

  • Internal Revenue Code §6694

  • Internal Revenue Code §7216

  • AICPA Statements on Standards for Tax Services (SSTS), where applicable

Tax advice is based on information provided by Client and applicable authority at the time of preparation. No guarantee is made that taxing authorities will accept reported positions.

3. Client Responsibilities

Client represents and warrants that:

  • All information necessary to prepare accurate returns has been provided.

  • All information provided is accurate and complete.

  • Client will review all returns prior to filing and confirm approval.

Client remains responsible for omissions, undisclosed income, or inaccurate documentation.

4. Software Reliance and Automated Processing

Preparation services may rely on:

  • Commercial tax preparation software

  • Automated data import tools

  • Electronic filing systems

  • Cloud-based document storage platforms

Such systems may categorize, calculate, or reconcile data based on standardized logic and programming.

Company does not warrant that third-party software outputs are error-free. Manual forensic verification of every underlying financial record is not included unless separately contracted.

5. Regulatory and Legislative Uncertainty

Tax law is subject to change through legislation, regulation, administrative guidance, and judicial interpretation.

Positions taken on returns may be affected by subsequent changes in law or regulatory interpretation.

Client acknowledges that:

  • Future guidance may differ from positions taken at time of filing.

  • Changes in law may have retroactive effect.

6. IRC §6694 Preparer Standards

Company will not take positions that fail to meet applicable authority thresholds under Internal Revenue Code §6694.

If disclosure is required to meet preparer standards, Client authorizes such disclosure where legally permitted.

Company may decline to report positions it determines do not meet required authority levels.

7. Audit Defense

Audit representation is not included unless separately engaged in writing.

If examination occurs, Company may provide workpapers and explanation of preparation methodology at additional cost.

No guarantee is made regarding audit outcomes.

8. Data Security and Breach Allocation

Company implements commercially reasonable safeguards, including encryption, access controls, and vendor confidentiality agreements.

Client acknowledges:

  • No electronic system is entirely secure.

  • Company does not control third-party financial institutions, payroll providers, or cloud services used by Client.

Company is not liable for cybersecurity incidents arising from:

  • Client device compromise

  • Compromised email accounts

  • Phishing attacks

  • Third-party system breaches not under Company control

In the event of confirmed breach of nonpublic tax return information maintained by Company, notice will be provided consistent with Utah Code Title 13, Chapter 44 and applicable federal law.

9. Limitation of Liability

To the fullest extent permitted under Utah law:

A. Liability Cap

Company’s aggregate liability shall not exceed the greater of:

  1. Fees paid for the tax year giving rise to the claim; or

  2. $5,000.

B. Excluded Damages

Company shall not be liable for consequential, incidental, punitive, speculative, or indirect damages, including penalties or interest imposed by taxing authorities.

C. Exception

Nothing limits liability for fraud or intentional misconduct.

This limitation reflects allocation of risk proportional to engagement fees.

10. Class Action Waiver

All disputes must be brought individually.

Client waives any right to participate in class, collective, consolidated, or representative proceedings.

11. Mandatory Arbitration and Utah Venue

All disputes shall be resolved exclusively by binding arbitration in Washington County, Utah, under the Federal Arbitration Act.

Arbitration shall be conducted before a single arbitrator.

Parties waive trial by jury.

Utah law governs this Agreement.

12. Use of Third-Party and Non-U.S. Service Providers

Certain administrative or processing functions may be performed by third-party vendors or qualified personnel located outside the United States, subject to confidentiality agreements and security safeguards.

13. ELECTRONIC CONSENT AND §7216 DISCLOSURE AUTHORIZATION

Electronic Agreement

Client agrees that electronic acceptance constitutes legally binding consent under the Utah Uniform Electronic Transactions Act (Utah Code §46-4-101 et seq.).

§7216 CONSENT TO DISCLOSURE AND USE OF TAX RETURN INFORMATION

IMPORTANT FEDERAL LAW REQUIRES THIS CONSENT FORM TO BE PROVIDED TO YOU. YOU ARE NOT REQUIRED TO COMPLETE THIS FORM. IF WE OBTAIN YOUR SIGNATURE ON THIS FORM BY CONDITIONING OUR SERVICES ON YOUR CONSENT, YOUR CONSENT WILL NOT BE VALID. IF YOU AGREE TO THE DISCLOSURE OF YOUR TAX RETURN INFORMATION, YOUR TAX RETURN INFORMATION MAY BE DISCLOSED TO AND USED BY THE PERSONS OR ENTITIES IDENTIFIED IN THIS FORM.

Federal law (26 U.S.C. §7216) prohibits tax return preparers from disclosing or using tax return information without your written consent.

By accepting this Agreement, you authorize Decrypted Tax to disclose and use your tax return information for the purpose of:

  • Preparing and filing tax returns

  • Utilizing third-party tax preparation software

  • Transmitting information to electronic filing systems

  • Storing information on secure cloud platforms

  • Engaging qualified personnel (including those located outside the United States) to assist in tax preparation services

Your consent is valid for the duration of the engagement and any required record-retention period unless you revoke it in writing.

You may revoke this consent at any time by written notice, except to the extent action has already been taken.

If you do not consent, certain services requiring third-party processing may not be available.

14. Severability

If any provision is found unenforceable, remaining provisions remain in effect.

15. Entire Agreement

This Agreement constitutes the entire understanding between the parties regarding services provided.