Terms and Conditions

Binding Legal Agreement

These Terms and Conditions constitute a legally binding agreement between you and Summafield. By accessing our website, engaging our services, or otherwise interacting with our business, you acknowledge that you have read, understood, and agree to be bound by these terms.

This agreement supplements and should be read in conjunction with our Terms of Service, Privacy Policy, and any specific engagement letters or service agreements. In case of conflict, the terms of individual service agreements will prevail for matters covered by those agreements.

User Obligations and Responsibilities

Legal Compliance

You agree to comply with all applicable federal, state, and local laws and regulations in connection with your use of our services. This includes, but is not limited to:

• Providing truthful and accurate information in all communications and submissions
• Maintaining proper records as required by tax authorities
• Meeting all filing deadlines and payment obligations
• Complying with tax laws in all jurisdictions where you have obligations
• Reporting all income and properly claiming deductions as required by law

Conduct Requirements

When interacting with Summafield, you agree to:

• Treat our staff and representatives with courtesy and professionalism
• Provide complete and accurate information in a timely manner
• Respond promptly to requests for documentation or clarification
• Inform us immediately of any material changes to your financial situation
• Review all work product carefully before approval or filing
• Honor payment obligations as agreed

Prohibited Activities

You expressly agree not to:

• Use our services to facilitate tax evasion, fraud, or other illegal activities
• Provide false, misleading, or incomplete information
• Attempt to circumvent or manipulate our processes or systems
• Share confidential information about our methodologies with unauthorized parties
• Use our services in ways that could damage our reputation or business
• Engage in harassment, threats, or abusive behavior toward our personnel

Documentation Requirements

You are responsible for maintaining adequate documentation to support all items reported on tax returns and other filings we prepare on your behalf. This includes receipts, invoices, statements, contracts, and any other records that may be required by tax authorities during an audit or examination.

Indemnification

You agree to indemnify, defend, and hold harmless Summafield, its officers, employees, contractors, and agents from any claims, liabilities, damages, losses, costs, or expenses (including reasonable attorneys' fees) arising out of or related to:

• Your breach of these Terms and Conditions
• Your violation of any law or regulation
• Your provision of inaccurate, incomplete, or misleading information
• Your failure to maintain adequate documentation
• Your unauthorized use of our services or intellectual property
• Any third-party claims arising from your conduct

This indemnification obligation survives termination of our professional relationship and continues for all matters arising from your engagement of our services.

Nature of Professional Relationship

Engagement Scope

Our professional relationship is limited to the specific services outlined in our engagement letter. We are not responsible for tax matters, returns, or obligations outside the agreed scope of engagement unless explicitly agreed in writing.

Professional Judgment

Our work is based on professional judgment applied to the facts and circumstances you present. Tax law often involves areas of uncertainty where reasonable professionals may reach different conclusions. Our recommendations represent our professional opinion but do not guarantee acceptance by tax authorities.

Decision Authority

You retain ultimate decision-making authority regarding your tax matters. We provide advice and recommendations, but you are responsible for making final decisions about filing positions, elections, and strategies. Your approval is required before filing any return or making any submission to tax authorities.

Third-Party Reliance

Our work product is prepared for your exclusive use and may not be relied upon by third parties without our express written consent. We assume no responsibility to any third party who may access our work product, whether with or without permission.

Legal Provisions and Dispute Resolution

Governing Law

These Terms and Conditions shall be governed by and construed in accordance with the laws of the United States, without regard to its conflict of law provisions. For matters involving specific state or international jurisdictions, applicable local laws will apply to the extent required.

Jurisdiction and Venue

Any disputes arising from these terms or our services shall be subject to the exclusive jurisdiction of the courts in our principal place of business, and you consent to personal jurisdiction in such courts.

Dispute Resolution

Before pursuing formal legal action, we encourage you to contact us to discuss any concerns or disputes. Many issues can be resolved through good-faith communication. If a matter cannot be resolved informally, you agree to attempt mediation before litigation. The prevailing party in any legal proceeding shall be entitled to recover reasonable attorneys' fees and costs.

Severability

If any provision of these Terms and Conditions is found to be invalid, illegal, or unenforceable, the remaining provisions shall continue in full force and effect. The invalid provision shall be modified to the minimum extent necessary to make it valid and enforceable.

Entire Agreement

These Terms and Conditions, together with our Terms of Service, Privacy Policy, Cookie Policy, and any specific engagement letters, constitute the entire agreement between you and Summafield regarding the subject matter herein and supersede all prior agreements and understandings, whether written or oral.

Modifications

We reserve the right to modify these Terms and Conditions at any time. Material changes will be communicated through our website or direct notification to active clients. Your continued use of our services after changes are posted constitutes acceptance of the modified terms.

Age Requirements and Capacity

Our services are intended for individuals who are at least 18 years of age and have the legal capacity to enter into binding contracts. If you are under 18, you may only use our services with the involvement and consent of a parent or legal guardian who agrees to be bound by these terms.

By using our services, you represent and warrant that you have the legal capacity to enter into this agreement and that all information you provide is accurate and complete.