America Tax Group International, Inc. Terms of Use

NO LEGAL ADVICE/ ATTORNEY-CLIENT RELATIONSHIP

The content on this Website, including articles, resources, or general information, is provided for informational purposes only and does not constitute legal or tax advice.

Use of this Website or communication with America Tax Group through web forms, email, SMS, or phone does not create an attorney-client relationship. An attorney-client relationship is established only through a written agreement signed by both the client and America Tax Group.

Professional and Ethical Compliance

America Tax Group and its attorneys comply with the American Bar Association (ABA) Model Rules of Professional Conduct, applicable state bar regulations, and all relevant federal and state tax practice rules.

No Guarantee of Results: Past success does not guarantee future outcomes.

Advertising Disclaimer: This Website may be considered "Attorney Advertising" under the laws and ethical rules of some jurisdictions.

IRS Circular 230 Disclosure: Any U.S. federal tax advice contained in this Website is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties under the Internal Revenue Code or for promoting, marketing, or recommending to another party any transaction or matter addressed herein.

YOU AGREE TO OUR PRIVACY POLICY

America Tax Group has made a commitment to protecting the privacy of those who use our Services. Please review our Privacy Policy (“Privacy Policy”). Our Privacy Policy is incorporated by reference in these Terms of Use. By using the Services, you are consenting to and agreeing to be bound by the Privacy Policy.

When you use the Services, you consent to receive communications from us electronically via the Services, email, or otherwise. You agree to provide accurate, current, and complete information about yourself when you use the Services and to update such information while you continue to use the Services. Please note that we may use third-party service providers to assist in processing communications with you on our behalf.

ELIGIBILITY

You represent and warrant that you: (a) are above the legal age of majority in your jurisdiction of residence; (b) have not previously been suspended or removed from the Services; and (c) have full power and authority to enter into these Terms and in doing so will not violate any other agreement to which you are a party.

Users under the age of legal majority may access the Services only with the express consent and permission of their relevant legal guardian, who satisfies the above requirements. Please note that not all portions of the Websites or Services may be appropriate for individuals under the age of 18.

SERVICES AND YOUR ACCOUNT

Services offered by America Tax Group include tax resolution, representation before the Internal Revenue Service and state taxing authorities, tax preparation, bookkeeping, and related advisory services. Specific service terms are governed by a separate written agreement if you engage us as a client.

You represent and warrant that at all times you will: (i) provide accurate, current and complete information about yourself as prompted by our registration form or otherwise; and (ii) maintain and promptly update your information (including your e-mail address) to keep it accurate, current and complete. If you provide any information that is untrue, inaccurate, not current or incomplete, or if we have reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, we shall have the right to suspend or terminate your account and any or all privileges on the Services and to refuse any and all current or future use of the Services. Further, America Tax Group shall not be liable for any errors resulting from inaccuracies in information that you provide.

Any conduct that in our sole discretion restricts or inhibits anyone else from using or enjoying the Services will not be permitted. We reserve the right in our sole discretion to remove or edit any content and to terminate your Account for any reason.

MOBILE DEVICES

If you use a mobile device to access the Services optimized for mobile viewing, or use a mobile application, the following additional terms and conditions also apply.

By providing your phone number or email, you consent to receive communications from us, including appointment reminders, case updates, and customer care messages.

• Message frequency may vary.
• Message and data rates may apply.
• Reply STOP to opt out at any time.
• Reply HELP for assistance.

For full details, please review our SMS Terms of Service here: https://americataxgroup.com/sms-terms/

You understand that wireless service through Wi-Fi or a participating mobile service provider may not be available in all areas at all times and may be affected by product, software, coverage, or other service changes made by your mobile service provider or otherwise. You agree that you are solely responsible for all message and data charges that apply to use of your mobile device to access the Website or use of a mobile application. All such charges are billed by and payable to your mobile service provider. Please contact your participating mobile service provider for pricing plans, participation status and details.

USE OF SERVICES

The information and materials contained on the Services, and these Terms, policies, and descriptions on the Services, are subject to change. You accept sole responsibility for all of your activities using the Services. Your use of our Website is limited to the intended function of the Website. Unauthorized use of the Website and systems, including but not limited to unauthorized entry into America Tax Group’s systems or misuse of any information posted on the Services, is strictly prohibited. You may not use the Services in a manner that:

• harasses, abuses, stalks, threatens, defames, or otherwise infringes or violates the rights of any party (including but not limited to rights of publicity or other proprietary rights);
• is unlawful, fraudulent, or deceptive;
• uses technology or other means to access content or systems of America Tax Group in a manner that is not authorized by America Tax Group;
• interferes with any other person’s use of the Services, including, without limitation, by disrupting, spamming or otherwise using abusive tactics to deter others from using the Services or any of its features;
• uses or launches any automated system, including, without limitation, “robots,” “spiders,” or “offline readers,” to access content or systems of America Tax Group;
• attempts to introduce viruses or any other computer code, files, or programs that interrupt, destroy, or limit the functionality of any computer software, hardware, or telecommunications equipment;
• attempts to gain unauthorized access to America Tax Group’s computers, computer network or user accounts as may be applicable;
• encourages conduct that would constitute a criminal offense or that gives rise to civil liability;
• violates these Terms or any other America Tax Group policies;
• attempts to damage, disable, overburden, or impair America Tax Group computers, servers or networks as may be applicable;
• fails to comply with applicable third-party terms;
• attempt to obtain a password or other private account information from any other user of this Website or the Services;
• create multiple accounts for the purpose of sale or transfer to others, transfer your account to others, park your account or those of others, or use another person’s account with America Tax Group; or
• constitutes any other inappropriate conduct, as determined by us in our sole discretion.

INTELLECTUAL PROPERTY

The Services, the content, any materials or information downloaded, and all intellectual property pertaining to or contained on the Services (including but not limited to copyrights, patents, database rights, graphics, designs, text, logos, trade dress, trademarks, and service marks) are owned by America Tax Group or third parties; all rights, title, and interest will remain the property of America Tax Group and/or such third-party owner, as applicable. All content is protected by trade dress, copyright, patent, and trademark laws, as well as various other intellectual property and unfair competition laws.

You are authorized to view and retain a copy of pages of the Services only for your own personal, non-commercial use. You may also view and make copies of relevant documents, pages, images, or other materials on the Services for the purpose of transacting business with us. You may not tokenize copies of the pages of the Services or any other content on the Services. You agree that you will not duplicate, publish, modify, create derivative works from, participate in the transfer of, or in any way distribute or exploit the Services, or any portion of the Services, for any public or commercial use, without our prior express written consent. Additionally, you agree that you: (a) will not remove or alter any author, trademark, other proprietary notice, or legend displayed on the Services (or printed pages produced from the Services), and (b) will not make any other modifications to any documents obtained from the Services other than in connection with completing information required to transact business with America Tax Group.

INTELLECTUAL PROPERTY INFRINGEMENT

America Tax Group respects the intellectual property rights of others, and we ask you to do the same. America Tax Group may, in appropriate circumstances and at our discretion, terminate service and/or access to this Website to users who infringe the intellectual property rights of others.

America Tax Group’s agent for notice of claims of copyright or trademark infringement can be reached at info@americataxgroup.com.

Please also note that for copyright infringements under Section 512(f) of the Copyright Act, any person who knowingly materially misrepresents that material or activity is infringing may be subject to liability.

Submitting a DMCA Counter-Notification

We will notify you that we have removed or disabled access to copyright-protected material that you provided if such removal is pursuant to a valid Digital Millennium Copyright Act, 17 USC Section 512 et seq. (“DMCA”) take-down notice that we have received. If you receive such notice from us, you may provide us with a counter-notification, in writing, to America Tax Group’s designated agent that includes all of the following information:

• Your physical or electronic signature;
• Identification of the material that has been removed or to which access has been disabled, and the location at which the material appeared before it was removed or access to it was disabled;
• A statement from you, under penalty of perjury, that you have a good-faith belief that the material was removed or disabled as a result of a mistake or misidentification of the material to be removed or disabled; and
• Your name, physical address, and telephone number, and a statement that you consent to the jurisdiction of a court for the judicial district in which your physical address is located, or if your physical address is outside of the United States, for any judicial district in which America Tax Group may be located, and that you will accept service of process from the person who provided notification of allegedly infringing material or an agent of such person.

Termination of Infringers

America Tax Group reserves the right, at its sole discretion, to terminate the account or access of any user of the Website who is the subject of DMCA or other infringement notifications.

SYSTEM OUTAGES, SLOWDOWNS, AND CAPACITY LIMITATIONS

At times, you may experience difficulty accessing the Services or communicating with America Tax Group through the Internet, or other electronic wireless services, as a result of high Internet traffic, transmission problems, systems capacity limitations, or other problems. Any computer system or other electronic device, whether it is yours, ours, or an Internet service provider’s, can experience unanticipated outages or slowdowns or have capacity limitations. America Tax Group is not responsible for failure or delay of performance caused by such problems.

LINKS TO OTHER WEBSITES AND SERVICES

The Website may contain links to outside services and resources, the availability and content of which we do not control. We are not responsible for examining or evaluating, and we do not warrant the offering of these services and resources or the content of these websites.

We do not assume any responsibility or liability for the actions, products, and content of these and any other websites. Any concerns regarding any such services or resources should be directed to the service or resource.

SEVERABILITY/NO WAIVER

If any provision of these Terms of Use is found to be unlawful, void, or for any reason unenforceable, then that provision shall be deemed severable from these Terms of Use and shall not affect the validity and enforceability of any remaining provisions. America Tax Group’s failure to enforce the strict performance of any provision of these Terms or the additional terms and conditions for any product or service will not constitute a waiver of our right to subsequently enforce such provision or any other provisions of these Terms or the additional terms and conditions.

Sections 13 (Security), 14 (DISCLAIMERS: WEBSITE, SERVICES AND MATERIALS PROVIDED “AS-IS”), 15 (Limitation of Liability), 16 (Indemnification) and 17 (Term and Termination) will survive any termination or expiry of these Terms of Use.

SECURITY

America Tax Group makes no warranty whatsoever to you, express or implied, regarding the security of the Website, including with respect to the ability of unauthorized persons to intercept or access information transmitted by you through the Website. You acknowledge and agree that you are solely responsible for maintaining the security of your devices and passwords. America Tax Group is not responsible for any losses resulting from the loss or theft of your device, the loss or theft of your information transmitted from or stored on your devices, or any losses arising from the use of your device by someone whom you have given access. You are required to notify us of any unauthorized use of the Website by using the contact information in the “Contact Us” section below.

Due to technical difficulties with the Internet, internet software or transmission problems could produce inaccurate or incomplete copies of information contained on this Website or the Services. Due to the ability to share certain content and materials, computer viruses or other destructive programs may also be inadvertently downloaded from this Website or the Services. America Tax Group recommends that you install appropriate anti-virus or other protective software.

AMERICA TAX GROUP SHALL NOT BE RESPONSIBLE OR LIABLE FOR ANY SOFTWARE, COMPUTER VIRUSES OR OTHER DESTRUCTIVE, HARMFUL OR DISRUPTIVE FILES OR PROGRAMS THAT MAY INFECT OR OTHERWISE IMPACT YOUR USE OF YOUR COMPUTER EQUIPMENT OR OTHER PROPERTY ON ACCOUNT OF YOUR ACCESS TO, USE OF, OR BROWSING ON THIS WEBSITE OR THE SERVICES OR YOUR DOWNLOADING OF ANY USER MATERIALS OR OTHER CONTENT FROM THIS WEBSITE.

DISCLAIMERS: WEBSITE, SERVICES AND MATERIALS PROVIDED “AS-IS”

EXCEPT AS OTHERWISE PROVIDED EXPLICITLY HEREIN OR REQUIRED BY APPLICABLE LAW, THIS WEBSITE AND THE SERVICES ARE PROVIDED “AS IS”, “WHERE IS”, AND “WITH ALL FAULTS,” WITHOUT REPRESENTATION, WARRANTY OR CONDITION OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED REPRESENTATIONS, WARRANTIES OR CONDITIONS OF MERCHANTABILITY, NON-INFRINGEMENT, OR FITNESS FOR A PARTICULAR PURPOSE. AMERICA TAX GROUP DOES NOT REPRESENT OR WARRANT THAT THIS WEBSITE OR THE SERVICES (A) WILL MEET YOUR REQUIREMENTS, (B) THAT THEIR USE WILL BE UNINTERRUPTED, TIMELY, SECURE OR ERROR-FREE, OR (C) THE CONTENT THAT MAY BE OBTAINED FROM THE USE OF THE SERVICES WILL BE ACCURATE OR RELIABLE. NO ADVICE OR INFORMATION, WHETHER ORAL OR WRITTEN, OBTAINED BY YOU FROM AMERICA TAX GROUP, OR THROUGH THE WEBSITE SHALL CREATE ANY WARRANTY REGARDING THE SERVICES NOT EXPRESSLY STATED IN THESE TERMS. YOU UNDERSTAND AND ACKNOWLEDGE THAT ADDITIONAL DISCLAIMERS, LIMITATIONS, AND NOTICES REGARDING THE SERVICES AND ITS CONTENT AND DATA MAY BE PROVIDED BY AMERICA TAX GROUP FROM TIME TO TIME WITHIN THE SERVICES.

PLEASE NOTE THAT SOME JURISDICTIONS DO NOT ALLOW THE DISCLAIMER OF CERTAIN REPRESENTATIONS OR WARRANTIES. AS SUCH, THE FOREGOING DISCLAIMER WILL APPLY TO YOU TO THE EXTENT PERMITTED BY APPLICABLE LAW.

NOTHING ON THE WEBSITE OR SERVICES SHALL BE CONSTRUED AS LEGAL, FINANCIAL, MEDICAL, OR OTHER ADVICE, AND YOU ARE SOLELY RESPONSIBLE FOR MAKING ALL DECISIONS TO COMPLY WITH ALL APPLICABLE LAWS, REGULATIONS, CODES, OR STANDARDS.

WE DO NOT WARRANT THAT THE WEBSITE AND ITS SERVERS ARE FREE OF COMPUTER VIRUSES OR OTHER HARMFUL CONTENT. IF YOUR USE OF THE SERVICES, THE MATERIAL, OR THE SOFTWARE RESULTS IN THE NEED FOR SERVICING OR REPLACING EQUIPMENT OR DATA, WE ARE NOT RESPONSIBLE FOR THOSE COSTS.

LIMITATION OF LIABILITY

YOU AGREE THAT AMERICA TAX GROUP, ITS OFFICERS, AGENTS, OWNERS, PARTNERS, AND ASSIGNS (COLLECTIVELY, THE “PROTECTED PARTIES”) SHALL NOT HAVE ANY LIABILITY TO YOU UNDER ANY THEORY OF LIABILITY OR INDEMNITY IN CONNECTION WITH YOUR USE OF THE WEBSITE AND/OR SERVICE. YOU HEREBY RELEASE AND FOREVER WAIVE ANY AND ALL CLAIMS YOU MAY HAVE AGAINST THE PROTECTED PARTIES (INCLUDING BUT NOT LIMITED TO CLAIMS BASED UPON THE NEGLIGENCE OF ANY OF THE PROTECTED PARTIES) FOR LOSSES OR DAMAGES YOU SUSTAIN IN CONNECTION WITH YOUR USE OF THE SITE AND/OR SERVICE.

YOU AGREE THAT THE PROTECTED PARTIES SHALL NOT HAVE ANY LIABILITY TO YOU UNDER ANY THEORY OF LIABILITY FOR ANY DOCUMENTS THAT YOU SEND TO PROTECTED PARTIES OTHER THAN THROUGH DESIGNATED SECURE FILE TRANSFER MECHANISMS PROVIDED BY PROTECTED PARTIES OR THEIR DESIGNATED SERVICE PROVIDERS.

NOTWITHSTANDING THE FOREGOING PARAGRAPH AND TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE TOTAL LIABILITY OF THE PROTECTED PARTIES, FOR ANY CLAIM, COST, DAMAGE, OR LOSS ARISING OUT OF OR RELATING TO THE SERVICES, INCLUDING FOR ANY WARRANTIES THAT MAY NOT BE EXCLUDED, SHALL NOT EXCEED THE LESSER OF THE AMOUNT YOU PAID TO US DURING THE TWELVE (12) MONTHS PRIOR TO THE EVENT GIVING RISE TO THE LIABILITY OR $10.00 (TEN DOLLARS) (USD) (THE “LIABILITY CAP”). AMERICA TAX GROUP AND YOU AGREE THAT THE LIABILITY CAP SHALL INCLUDE ALL FORMS OF DAMAGES.

Some jurisdictions do not allow the exclusion or limitation of liability for certain types of damages. In such jurisdictions, our liability is limited to the greatest extent permitted by law.

INDEMNIFICATION

You agree to indemnify, defend, and hold harmless America Tax Group and any related parties from and against any actual or threatened suit, actions, proceedings (at law or in equity), claims, losses, obligations, demands, damages, deficiencies, judgments, settlements, costs, liabilities, and expenses (including reasonable attorney’s fees, costs, penalties, interest, and disbursements) arising from or related to your conduct with respect to (1) your use of, access to, or misuse of the Website or Services; (2) your breach (or alleged breach) of any of the terms of the Terms of Use; or (3) any activity using your email address and password by you or any other person accessing the Website or Services using your account or email address.

Please note that some jurisdictions limit the extent to which a party may indemnify another. As such, the foregoing indemnity will apply to you to the extent permitted by applicable law.

TERM & TERMINATION

America Tax Group may, from time to time, but is in no way obligated to, permit you to access and use this Website and the Services in accordance with these Terms of Use and in the manner more particularly set out herein. You acknowledge and agree (i) that access to this Website and the Services may not be available from time to time, may be amended, revised, replaced, suspended or terminated in whole or in part at any time and without notice, and (ii) that America Tax Group shall not, in any event, be responsible to you in any way should you be unable to access this Website and the Services at any time or from time to time, except to the extent required by applicable law. We may terminate these Terms of Use for convenience with no notice to you.

Upon termination of these Terms of Use, you shall immediately cease and desist from all use of this Website and the Services.

CHANGES

You are responsible for reviewing these Terms regularly. America Tax Group reserves the right, at any time, without notice to you, and in its sole discretion, to modify or discontinue the Services, these Terms, or any of our policies related to use of the Services. We will not amend the Arbitration Provision or Class Action Waiver, described below, in a manner that adversely affects your rights or responsibilities in a material manner unless we give you a right to reject the amendment and/or the Arbitration Provision and Class Action Waiver in its entirety. Revisions to these Terms or our policies may be provided through the Services, including by posting the revisions on the Services and updating the “Last Updated” date. Such revisions will go into immediate effect once posted to the Services. Continued use of the Services following such modifications to the Services, these Terms, additional terms and conditions for any service, or our other policies will constitute your acceptance of such modifications and revisions.

ARBITRATION PROVISION AND CLASS ACTION WAIVER (“the Arbitration Provision”)

THIS ARBITRATION PROVISION AFFECTS YOUR RIGHTS; PLEASE READ CAREFULLY BEFORE AGREEING TO THESE TERMS OF USE.

Agreement to Arbitrate.

Except as otherwise explicitly provided in this Arbitration Provision, America Tax Group and any bank or financial institution with which America Tax Group partners, together with their parent companies, wholly or majority-owned subsidiaries, affiliates, commonly-owned companies, successors, assigns, and any of these entities’ employees, officers, directors, and agents and their successors, assigns, affiliates, and service providers (collectively, the “Transaction Parties”) and you can elect to resolve any past, present, or future dispute or claim (“Dispute”) arising from or relating in any way to (i) the use of the Services, (ii) these Terms of Use, or (iii) the relationship between you and any Transaction Party in connection with any of the foregoing that cannot be resolved directly between you and a Transaction Party, by binding arbitration administered by National Arbitration and Mediation (“NAM”) under NAM’s Comprehensive Dispute Resolution Rules and Procedures, including any applicable fee schedules, consumer procedures, minimum standards of procedural fairness, and supplemental rules for mass arbitration filings, in each case as then in effect and to the extent applicable (collectively, the “NAM Rules”), rather than in court. If NAM determines that a Dispute constitutes a consumer transaction, the arbitration will be administered consistent with NAM’s consumer arbitration procedures and fee schedules. (Solely for purposes of this Arbitration Provision, the term Transaction Parties also includes any third party providing any goods and/or services in connection with the use of the Website or any of the foregoing on behalf of a Transaction Party, if that third party is named as a defendant along with a Transaction Party in the same proceeding or a related proceeding.)

“Dispute” Defined.

Except as otherwise explicitly provided in this Arbitration Provision, “Dispute” broadly includes, without limitation: any claims based in contract, statute, constitution, ordinance, tort, fraud, consumer rights, misrepresentation, equity, or any other legal theory; initial claims, counterclaims, cross-claims, and third-party claims; federal, state, and local claims; and claims which arose before the date of your use of the Services, including, but not limited to, any dispute or claim arising before the date you accessed the Website or agreed to these Terms of Use and any dispute or claim relating to (by way of example and not limitation): (i) the use, denial, or termination of the Services and/or the events leading up thereto; (ii) any disclosure, advertisement, application, solicitation, promotion, or oral or written statement, warranty, or representation made by or on behalf of a Transaction Party; (iii) any product or service provided by or through a Transaction Party or third parties in connection with the use of the Services or the relationship between you and a Transaction Party and any associated fees; (iv) a Transaction Party’s use or failure to protect any personal information you give a Transaction Party in connection with the use of the Services or your relationship with the Transaction Party; (v) enforcement of any and all of the obligations a party may have to another party in connection with the use of the Services or agreement governing the same; or (vi) compliance with applicable laws and/or regulations.

Exceptions to “Dispute.”

The term “Dispute” shall not include: (i) any claim within the jurisdiction of a small claims court consistent with the jurisdictional and dollar limits that may apply, as long as it is an individual dispute and not a class action; (ii) any dispute relating to the ownership or enforcement of intellectual property rights; and (iii) claims relating to the technical functionality of the website(s). Notwithstanding any of the foregoing: disputes or controversies about the validity, enforceability, coverage, or scope of this Arbitration Provision or any part thereof are for a court and not an arbitrator to decide; however, disputes or controversies about these Terms of Use or your agreements governing the use of the Services or with Transaction Parties as a whole are for an arbitrator and not a court to decide. This Arbitration Provision will not apply to any Dispute that was already pending in court before this Arbitration Provision took effect.

Informal Dispute Resolution Requirement.

In the event of a Dispute, you and the Transaction Parties agree to attempt to avoid the costs of formal dispute resolution by giving each party a full and fair opportunity to address and resolve the Dispute informally. Except for those Disputes eligible to be resolved in small claims court or relating to the ownership or enforcement of intellectual property rights, the claiming party must send to the other party a notice of a Dispute, which is a written statement that sets forth the name, address, and contact information of the party giving the notice, detailed factual information sufficient to evaluate the merits of the claiming party’s individualized claim, and the specific relief sought, including whatever amount of money is demanded and the means by which the demanding party calculated the claimed damages. You must send any notice of a Dispute to America Tax Group International Inc., 10866 Wilshire Blvd, Suite 1560, Los Angeles, CA 90024. We will send any notice of a Dispute to you at the contact information we have available for you, which may include, if applicable, the contact information associated with your account. You and the Transaction Parties will attempt to resolve a Dispute through informal negotiation within sixty (60) days beginning from the date the notice of a Dispute is delivered. After the end of the sixty (60) day informal negotiation period and not before, you or we may commence an arbitration proceeding regarding that claim. Nothing in this paragraph is intended to prohibit the parties from engaging in informal communications to resolve the party’s claims before, during, or after any notice or filing in small claims court. Each party agrees that a court may enter injunctive relief to enforce the pre-filing requirements of this paragraph, including an injunction to stay an arbitration that has been commenced in violation of this paragraph.

Governing Law.

The Federal Arbitration Act (“FAA”), 9 U.S.C. 1 et seq., and federal arbitration law apply to this Arbitration Provision. There is no judge or jury in arbitration and court review of an arbitration award is limited, but an arbitrator can award an individual the same damages and relief as a court in an individual case and must apply and follow applicable substantive law, consistent with the FAA, and the terms of these Terms of Use and any agreement governing the use of the Website. The arbitrator shall apply applicable statutes of limitations and honor privilege rules. Any judgment on the award rendered by the arbitrator will be final, subject to any appeal rights under the FAA, and may be entered in any court of competent jurisdiction. No arbitration award involving the parties will have any preclusive effect as to issues or claims in any dispute involving anyone who is not a party to the arbitration, nor will an arbitration award in prior disputes involving other parties have preclusive effect in an arbitration between the parties to this Arbitration Provision.

JURY TRIAL WAIVER.

YOU UNDERSTAND THAT ABSENT YOUR CONSENT TO ARBITRATION, YOU WOULD HAVE THE RIGHT TO SUE IN COURT AND HAVE A TRIAL BY JURY.

Arbitration Procedures.

Either you or a Transaction Party can initiate arbitration through NAM or by filing a motion to compel arbitration of claims filed in court. Regardless of who elected arbitration or how arbitration was elected, the party asserting the claim (i.e., the party seeking money damages or other relief from a court or an arbitrator) is responsible for starting the arbitration proceeding. If NAM is unavailable, unwilling, or unable to administer the arbitration, and the parties cannot agree on a substitute arbitration administrator, a court with jurisdiction shall select the administrator or arbitrator, as applicable, provided that any substitute administrator or arbitrator must administer the arbitration on an individual basis and in a manner consistent with the material terms of this Arbitration Provision. Any arbitrator must be a practicing attorney with ten or more years of experience practicing law or a retired judge. Any arbitration will be governed by the then-current NAM Rules. For more information about NAM and its rules, you may contact NAM at National Arbitration and Mediation, 990 Stewart Avenue, First Floor, Garden City, NY 11530, 1-800-358-2550, www.namadr.com. The parties shall pay filing, administrative and arbitrator fees in accordance with the NAM Rules and any applicable NAM fee schedule. If you cannot afford to pay your share of the fees and cannot obtain a waiver from NAM, you can make a written good faith request for a Transaction Party to pay or advance such fees. Each party will bear the expense of its own attorneys, experts and witnesses, regardless of which party prevails, unless applicable law, these Terms of Use or an applicable agreement gives a party the right to recover such expenses from the other party. If the arbitrator determines that any party’s claim or defense is frivolous or wrongfully intended to oppress or harass the other party, the arbitrator may award sanctions in the form of fees and expenses reasonably incurred by the other party if such sanctions could be imposed under Rule 11 of the Federal Rules of Civil Procedure. The arbitration will be conducted by a single arbitrator solely based on written submissions and will not require any personal appearance by the parties or witnesses unless the arbitrator determines that a telephonic, videoconference, or in-person conference or hearing is necessary based on the request of one or more of the parties or as otherwise required by the NAM Rules. If an in-person hearing is necessary, it will be held in the federal judicial district in which you reside or at another location that is reasonably convenient to all parties.

CLASS ACTION WAIVER.

Neither you nor the Transaction Parties will seek to have a dispute heard as a class action or private attorney general action or in any other proceeding in which any party acts or proposes to act in a representative capacity. You and we agree not to, and expressly waive any right to, file a class action or seek relief on a class basis. No arbitration or proceeding can be combined with another without the prior written consent of all parties to the applicable arbitrations or proceedings. If this waiver of class or consolidated actions is deemed invalid or unenforceable, neither you nor we are entitled to arbitration; instead, all Disputes will be resolved in a court.

Class Action Waiver in Arbitration:

You and the Transaction Parties each agree that if arbitration of a Dispute is elected, the Dispute will be resolved in arbitration (not in court) only on an individual basis and not as a class, collective or other representative action. To the fullest extent permitted under the FAA: (a) no arbitration will be joined or consolidated with any other unless all parties otherwise agree in writing; (b) there is no right or authority for any Dispute to be arbitrated on a class-action, collective action or private attorney general basis or to utilize class action procedures; and (c) there is no right or authority for any Dispute to be brought in a purported representative capacity on behalf of the general public or any other persons. No arbitrator shall have the authority to issue any relief that applies to any person or entity other than the Transaction Parties and/or you individually.

Small Claims Court:

Subject to applicable jurisdictional requirements, you or we may elect to pursue a Dispute in a local small claims court rather than through arbitration, so long as the matter remains in small claims court and proceeds only on an individual basis. If a party has already submitted an arbitration demand, the other party may, in its sole discretion, inform the arbitral forum that it chooses to have the Dispute heard in small claims court. At that time, the arbitral forum will close the arbitration and the Dispute will be heard in the appropriate small claims court, with no fees due from the arbitration respondent.

Miscellaneous; Conflicts.

Even if all parties have opted to litigate a Dispute in court, a party may elect arbitration with respect to any claim made by a new party or any claim later asserted by a party in that or any related or unrelated lawsuit (including a claim initially asserted on an individual basis but modified to be asserted on a class, representative, or multi-party basis). Nothing in that litigation shall constitute a waiver of any rights under this Arbitration Provision. If any portion of this Arbitration Provision is inconsistent with the NAM Rules, with these Terms of Use, or your agreements governing the use of the Services, or with an arbitration provision in any agreement with a Transaction Party, this Arbitration Provision shall govern to the fullest extent permitted by applicable law, except that the NAM Rules shall govern any administrative matters required by NAM as a condition of administering the arbitration.

Survival; Severance.

This Arbitration Provision shall survive termination of the Website or these Terms of Use or of any agreement into which you enter with a Transaction Party; and, further, you understand and agree that this Arbitration Provision applies not only to these Terms of Use but also to any subsequent agreement (including without limitation any agreement governing the use of Website or Services) into which you enter with a Transaction Party. If any portion of this Arbitration Provision is deemed invalid or unenforceable, it shall not invalidate the remaining portions of this Arbitration Provision, except that: (a) if the Class Action Waiver is limited, voided or found unenforceable with respect to a Dispute that does not seek public injunctive relief and that determination becomes final after all appeals have been exhausted, then this Arbitration Provision (except for this sentence) shall be null and void with respect to such proceeding. The parties acknowledge and agree that under no circumstances will a class action be arbitrated; and (b) if a claim is brought seeking public injunctive relief and a court determines that the restrictions in the Class Action Waiver or elsewhere in this Arbitration Provision prohibiting the arbitrator from awarding relief on behalf of third parties are unenforceable with respect to such claim and that determination becomes final after all appeals have been exhausted, the claim for public injunctive relief will be determined in court and any individual claims seeking monetary relief will be arbitrated. In such a case the parties will request that the court stay the claim for public injunctive relief until the arbitration award pertaining to individual relief has been entered in court. In no event will a claim for public injunctive relief be arbitrated.

RIGHT TO OPT OUT:

If you do not want this Arbitration Provision to apply, you must send us a signed notice within thirty (30) calendar days of the date on which you accept the Terms of Use. You must send the notice in writing (and not electronically) to America Tax Group International, Inc., 10866 Wilshire Blvd, Suite 1560, Los Angeles, CA 90024. You must provide your name, address, telephone number, and state that you “opt out” of the Arbitration Provision. Opting out will not affect the other provisions of these Terms of Use or any other agreement governing the Website or with a Transaction Party. If you do not opt out, you will be bound by this Arbitration Provision in these Terms of Use and any other agreement governing a Service or with Transaction Party. Please note that if you enter an agreement with a Transaction Party that contains a different arbitration provision with a right to opt out, opting out of this Arbitration Provision is not a rejection of the arbitration provision in the other agreement. You will need to separately opt out of the arbitration provision in the other agreement if you do not want it to apply.

MISCELLANEOUS

These Terms constitute the entire agreement of the parties with respect to the subject matter hereof and supersede all previous written or oral agreements between the parties with respect to such subject matter. No waiver by either party of any breach or default hereunder shall be deemed to be a waiver of any preceding or subsequent breach or default. The section headings used herein are for convenience only and shall not be given any legal import.

This Website and the Services are made available on the internet from the United States. Users who choose to access this Website from other locations do so on their own initiative and at their own risk, and are responsible for compliance with local laws, if and to the extent local laws are applicable.

Services may be limited in certain jurisdictions depending on licensing requirements. By using this Website, you acknowledge that services will only be performed in compliance with the professional rules of conduct of the applicable jurisdiction.

Anything not covered by the Arbitration Provision shall be governed by and construed in accordance with the laws of the State of California (without regard to provisions relating to conflicts of law), except as to copyright and trademark matters, which are covered by American federal laws. You agree that any legal action or proceeding between America Tax Group and you for any purpose concerning these Terms or the parties’ obligations hereunder shall be resolved individually, without resort to any form of class action, exclusively in the United States District Court for the State of California, or, if there is not subject matter jurisdiction, in the courts of the State of California, and you agree to submit to the jurisdiction of these courts. You waive any venue, personal jurisdiction, and inconvenient forum objections or defenses to such courts.

To the extent applicable, these Terms of Use include the description of goods purchased from us on the Websites (collectively, “Products”), and the cost, fees and/or charges payable by you for such Products. Subject to any additional terms and conditions presented to you at the time of purchase of Products, these Terms of Use set out the entire agreement between us relating to the subject matter herein and supersede any and all prior or contemporaneous written or oral agreements between us.

America Tax Group may assign its rights and duties under these Terms of Use at any time without notice to you.

No waiver by either party of any breach or default hereunder shall be deemed to be a waiver of any preceding or subsequent breach or default.

CONTACT INFORMATION

If you need to contact us regarding this Website, the Services, or these Terms of Use, please reach out to us at: