Terms of Service

DreamChild International Incorporated
doing business as The Tax Control Group
Effective Date: August 10, 2026
Website: taxcontrolgroup.com
Email: [email protected]
Governing Law: Commonwealth of Virginia

1. ACCEPTANCE OF THESE TERMS

Welcome to The Tax Control Group.

These Terms of Service (“Terms”) govern your access to and use of taxcontrolgroup.com and any related websites, landing pages, forms, portals, digital resources, educational materials, subscriptions, memberships, consultations, reviews, programs, products, and services offered by DreamChild International Incorporated, doing business as The Tax Control Group (“The Tax Control Group,” “we,” “us,” or “our”), except where a separate written agreement expressly provides otherwise.

By accessing our website, submitting a form, creating an account, purchasing or accessing an offering, enrolling in a program, requesting a service, or otherwise using our website or services, you agree to be bound by these Terms and any policies incorporated into them by reference.

If you do not agree with these Terms, do not use the applicable website, product, or service.

Certain professional services may require a separate service agreement, engagement letter, authorization, consent, scope-of-work document, or other written agreement.

If there is a conflict between these Terms and a separately executed agreement concerning a particular professional service, the separately executed agreement will control with respect to that service to the extent of the conflict.

2. ABOUT THE TAX CONTROL GROUP

The Tax Control Group is operated by DreamChild International Incorporated.

The Tax Control Group provides tax-related education, reviews, consultations, planning-related services, business-owner resources, digital products, programs, memberships, subscriptions, and other services according to the scope of the particular offering.

The availability and scope of services may vary.

Nothing on the general website should be interpreted as a promise that every service described is appropriate, available, or recommended for every person, business, or tax matter.

Certain services may require an initial review or evaluation before The Tax Control Group determines whether an additional engagement is appropriate.

3. EDUCATIONAL INFORMATION IS NOT INDIVIDUALIZED TAX ADVICE

Unless expressly provided as part of a separately defined individualized professional service, information made available through:

our website;
articles and blog posts;
newsletters;
The Tax Control Library™;
Tax Control Intelligence™;
courses;
workshops;
webinars;
videos;
downloads;
calculators;
checklists;
templates;
memberships;
social-media content; or
other general educational materials

is provided for general educational and informational purposes.

General educational content is not a substitute for individualized tax, legal, accounting, investment, or financial advice based on your particular circumstances.

Tax laws and their application depend on the facts and circumstances involved and may change.

You should not take or refrain from taking a significant tax, legal, financial, or business action solely because of general educational content provided by The Tax Control Group.

4. NO PROFESSIONAL RELATIONSHIP FROM WEBSITE USE

Visiting the website, downloading a resource, subscribing to a newsletter, completing a general form, joining an educational program, or sending an inquiry does not by itself create a tax-advisor-client, accountant-client, representative-client, attorney-client, fiduciary, or other professional relationship.

Likewise, submitting a:

Tax Control Priority Review™ request;
Resolution Options request;
consultation request;
Tax Control intake form;
questionnaire;
document upload; or
other request for information

does not by itself establish representation before the Internal Revenue Service, a state taxing authority, or another government agency.

A professional engagement begins only to the extent established by the applicable service agreement, engagement letter, authorization, or other documentation defining the service and scope.

5. SCOPE OF SERVICES

Each service offered by The Tax Control Group has its own scope.

You are responsible for reviewing the description, proposal, service agreement, engagement terms, checkout terms, or other documentation applicable to the service you purchase.

Unless expressly included in writing, purchasing one service does not automatically include another service.

For example:

a Priority Review does not automatically include representation;
reviewing a notice does not automatically include responding to the notice;
a consultation does not automatically include preparation of correspondence;
tax preparation does not automatically include year-round tax planning;
tax planning does not automatically include bookkeeping;
analysis does not automatically include amended-return preparation;
educational membership does not automatically include individualized professional advice;
purchasing a digital product does not automatically create an ongoing advisory relationship; and
identifying a possible tax issue does not automatically include correcting or resolving that issue.

Additional work may require a separate agreement, additional information, and additional fees.

6. TAX CONTROL PRIORITY REVIEW™

The Tax Control Priority Review™ is a limited-scope review of tax-related correspondence and information submitted by the client.

Depending upon the scope of the particular Priority Review and the information provided, the review may identify matters such as:

the issuing taxing authority;
the notice or communication involved;
the notice or letter number, if available;
tax periods referenced;
amounts appearing on the communication;
dates or deadlines appearing on the communication;
what the taxing authority states the issue is;
what action or response appears to be requested;
information that may require additional clarification;
documents that may require additional review; and
potential next steps based upon the information reviewed.

Unless expressly stated otherwise in a separate written agreement, a Tax Control Priority Review™ is not:

representation before a taxing authority;
an appeal;
preparation or filing of a response;
preparation of an amended return;
comprehensive transcript analysis;
bookkeeping or accounting reconstruction;
audit representation;
collections representation;
legal representation;
a guarantee that an assessment is correct or incorrect;
a guarantee that penalties or interest can be removed;
a guarantee that a balance can be reduced; or
a guarantee of any particular tax result.

A Priority Review may identify that additional professional work should be considered.

Any additional work is separate from the Priority Review unless expressly included in writing.

7. TAX NOTICE CONSULTATION™

The Tax Notice Consultation™ is a separately defined consultation intended to discuss findings or issues identified through a Tax Control Priority Review™ or related tax-notice matter.

Unless expressly included in the applicable service description or written agreement, a Tax Notice Consultation™ does not include:

tax-return preparation;
amended-return preparation;
preparation or filing of a response with a taxing authority;
bookkeeping;
record reconstruction;
extensive research;
extensive document analysis;
representation before the IRS or a state taxing authority;
implementation of recommendations; or
other work outside the stated consultation scope.

If additional services appear appropriate, they may be proposed and priced separately.

Purchasing or participating in a Tax Notice Consultation™ does not guarantee that The Tax Control Group will accept a subsequent engagement.

8. RESOLUTION OPTIONS AND NEXT-STEP REQUESTS

A Resolution Options, Next-Step Review, or similar request allows a client to ask The Tax Control Group to evaluate potential additional services after a Priority Review or similar assessment.

Submitting such a request:

does not establish representation;
does not authorize The Tax Control Group to communicate with a taxing authority on your behalf;
does not guarantee that The Tax Control Group will accept an additional engagement;
does not guarantee that a tax balance can be reduced or eliminated;
does not guarantee that penalties or interest can be reduced or removed;
does not guarantee that an assessment will be changed;
does not extend or suspend a government deadline;
does not stop collection activity;
does not constitute an appeal, protest, petition, filing, or response; and
does not mean that additional professional work has begun.

The Tax Control Group may determine that additional information or documents are necessary before determining an appropriate next step.

If an additional service is recommended and accepted, its scope, responsibilities, fees, and applicable engagement terms will be established separately.

9. DEADLINES AND TAXING-AUTHORITY COMMUNICATIONS

Tax notices and government communications may contain important response, payment, appeal, petition, hearing, filing, or other deadlines.

You remain responsible for monitoring communications received from taxing authorities and promptly providing relevant information and documents.

Submitting a notice, form, document, payment, or request to The Tax Control Group does not, by itself:

extend a deadline;
suspend collection activity;
stop interest from accruing;
stop penalties from accruing;
constitute a tax filing;
constitute an appeal;
constitute a petition;
constitute a response to a government agency;
authorize The Tax Control Group to contact an agency; or
establish representation.

Unless The Tax Control Group expressly agrees in writing to assume responsibility for a particular filing, response, or deadline, responsibility for that deadline remains with you.

10. CLIENT RESPONSIBILITIES

When using individualized services, you agree to provide information that is, to the best of your knowledge:

accurate;
complete;
current; and
not misleading.

You are responsible for:

providing requested documents promptly;
providing complete documents rather than intentionally incomplete excerpts;
providing all pages of a tax notice when requested;
notifying us of additional notices or communications received;
notifying us when material facts change;
reviewing information and deliverables provided to you;
reviewing communications from taxing authorities;
maintaining copies of important tax documents;
complying with applicable deadlines unless we expressly agree otherwise in writing; and
asking questions when you do not understand a recommendation, instruction, report, or deliverable.

The Tax Control Group may rely on information supplied by you unless the applicable engagement expressly requires independent verification.

Incomplete, inaccurate, delayed, or misleading information may affect our ability to provide services.

11. SECURE DOCUMENT SUBMISSION

When The Tax Control Group provides a designated secure document-upload or client-portal method, you should use that method for sensitive tax or financial documentation.

Do not place highly sensitive information such as:

Social Security numbers;
complete tax returns;
bank-account credentials;
passwords;
complete payment-card information;
identity documents; or
other highly sensitive tax or financial records

in general website forms or ordinary email unless specifically instructed to use that method.

You are responsible for maintaining the security of your own devices, email accounts, passwords, and login credentials.

12. ACCOUNTS AND PASSWORDS

Certain products, memberships, courses, portals, subscriptions, or services may require an account.

You are responsible for:

maintaining the confidentiality of your login credentials;
restricting unauthorized access to your account;
providing accurate account information;
using reasonable security measures; and
notifying us promptly if you believe your account has been compromised.

You may not knowingly provide another person with access to an individual-use account unless the applicable offering expressly permits account sharing.

13. FEES AND PAYMENT

Prices for products and services are displayed at checkout, stated in the applicable proposal or agreement, or otherwise communicated before purchase.

Unless otherwise stated:

fees are quoted in U.S. dollars;
payment is due according to the applicable checkout or agreement;
applicable taxes or third-party charges may be added where required;
payment for one service does not include services outside its defined scope; and
additional work may require additional fees.

The Tax Control Group is not required to begin work for which required payment has not been received.

If a payment plan is offered, you remain responsible for payments according to the applicable payment terms.

Failure to make a required payment may result in suspension or termination of access or services, subject to applicable law and the terms of the particular engagement.

14. SUBSCRIPTIONS AND RECURRING BILLING

Certain offerings, including memberships, newsletters, educational services, programs, or other products, may be offered on a recurring subscription basis.

If you purchase a recurring subscription, you authorize the applicable payment processor to charge the payment method provided according to the billing frequency disclosed at purchase until the subscription is canceled according to the applicable cancellation terms.

The applicable:

price;
billing frequency;
renewal terms;
cancellation process; and
other material subscription terms

will be disclosed at or before purchase.

Cancellation generally prevents future renewals. Cancellation does not necessarily result in a refund of amounts already charged.

Any offering-specific subscription, cancellation, or refund terms control where they differ from these general provisions.

15. REFUNDS AND CANCELLATIONS

Refund and cancellation eligibility is governed by The Tax Control Group's Refund and Cancellation Policy and any offering-specific terms presented at purchase or contained in a separate service agreement.

Certain services involve:

reserved professional time;
document review;
analysis;
preparation;
immediate digital access;
customized work;
scheduling commitments; or
access to proprietary materials.

Accordingly, refund eligibility may depend on the particular offering and whether performance, preparation, access, or delivery has begun.

You should review the applicable refund and cancellation terms before purchasing.

Nothing in this section limits rights that cannot lawfully be waived.

16. APPOINTMENTS, RESCHEDULING, AND NO-SHOWS

Consultations and appointments may be subject to scheduling, cancellation, rescheduling, late-arrival, or no-show rules disclosed at booking or in the applicable service terms.

Failure to attend an appointment does not automatically entitle you to a refund.

If you arrive late, the appointment may still end at its originally scheduled time.

Offering-specific appointment terms control when provided.

17. NO GUARANTEE OF TAX SAVINGS OR RESULTS

The Tax Control Group does not guarantee:

a particular tax refund;
a particular amount of tax savings;
elimination of tax debt;
reduction of tax debt;
removal or reduction of penalties;
removal or reduction of interest;
acceptance of a position by the IRS;
acceptance of a position by a state taxing authority;
a particular audit outcome;
a particular appeals outcome;
acceptance of an amended return;
qualification for a deduction;
qualification for a credit;
qualification for an election;
qualification for a particular entity classification or strategy;
future financial performance; or
any other specific tax, business, or financial outcome.

Tax results depend upon applicable law and each taxpayer's specific facts, documentation, eligibility, timing, elections, filings, and other circumstances.

Examples, illustrations, case studies, estimates, hypothetical calculations, or educational scenarios are illustrative unless expressly identified as an individualized determination.

18. TAX CONTROL PLANS, REPORTS, AND RECOMMENDATIONS

A Tax Control Plan™, Tax Clarity Report™, Hidden Loss estimate, Priority Review, diagnostic, analysis, planning recommendation, or similar deliverable is based upon the information available within the applicable scope at the time it is prepared.

Recommendations may require:

additional verification;
additional documentation;
implementation;
coordination with another professional;
additional services;
future monitoring; or
changes based on later facts or changes in applicable law.

Identification of a potential planning opportunity does not guarantee eligibility, savings, or acceptance by a taxing authority.

No recommendation should be implemented contrary to applicable law.

19. ESTIMATES AND “HIDDEN LOSS” CALCULATIONS

Certain Tax Control Group tools or services may identify estimated potential tax inefficiencies, missed planning opportunities, organizational gaps, or other areas sometimes described through concepts such as a “Hidden Loss” estimate.

Unless expressly stated otherwise, such calculations are estimates or diagnostic illustrations and are not guarantees that:

a specific deduction was legally available;
a particular amount was actually overpaid;
an amended return should be filed;
a refund will be obtained;
a particular strategy can be implemented;
a specific amount can be recovered; or
future taxes will be reduced by a particular amount.

Any actual tax treatment depends upon the taxpayer's facts, records, documentation, applicable law, filing position, and other relevant circumstances.

20. DIGITAL PRODUCTS AND EDUCATIONAL MATERIALS

Digital products may include:

reports;
guides;
templates;
worksheets;
calculators;
checklists;
videos;
courses;
newsletters;
research;
training materials; and
other resources.

Unless expressly permitted in writing, your purchase provides a limited, personal, non-exclusive, non-transferable right to use the material for its intended purpose.

You may not:

resell the material;
reproduce it for commercial distribution;
upload it to a public repository;
share paid login credentials;
remove proprietary notices;
claim the material as your own;
create competing products substantially derived from protected material; or
distribute copies to others outside the permitted use.

21. INTELLECTUAL PROPERTY

The website and its original content, branding, frameworks, text, graphics, designs, videos, downloads, processes, systems, and other materials are owned by or licensed to DreamChild International Incorporated d/b/a The Tax Control Group and may be protected by copyright, trademark, trade-secret, and other intellectual-property laws.

Names and branding used in connection with offerings may include:

The Tax Control Group;
Tax Control Priority Review™;
Tax Notice Consultation™;
Tax Control Starter™;
Tax Control Breakdown™;
Tax Control Library™;
Tax Control Intelligence™;
Tax Control Membership™;
Tax Clarity Report™;
Tax Control Plan™; and
other program, product, framework, or service names.

Use of the ™ symbol identifies claimed branding and does not necessarily mean that a federal trademark registration exists.

Nothing in these Terms transfers ownership of our intellectual property to you.

22. ACCEPTABLE USE

You may not use our website, systems, products, programs, or services to:

violate applicable law;
submit knowingly false or fraudulent information;
impersonate another person;
interfere with website or system security;
attempt unauthorized access to systems or accounts;
introduce malicious code;
scrape or systematically extract protected content without authorization;
misuse another person's confidential information;
infringe intellectual-property rights;
harass our staff, contractors, clients, customers, or community participants;
use our systems to distribute spam; or
use our services to facilitate fraud or unlawful conduct.

We may restrict or terminate access where reasonably necessary to protect our business, systems, personnel, clients, customers, or legal obligations.

23. COMMUNITY AND MEMBERSHIP CONDUCT

If an offering includes a community, discussion area, group, live session, workshop, membership, or member interaction, participants are expected to communicate professionally and respect the privacy and rights of others.

You may not use community areas to:

disclose another person's confidential information;
improperly solicit clients;
distribute spam;
harass participants;
post unlawful material;
impersonate another person;
misrepresent professional credentials; or
present yourself as speaking on behalf of The Tax Control Group without authorization.

Separate Community Rules may apply.

24. THIRD-PARTY SERVICES

The Tax Control Group may use or link to third-party services for functions including:

payment processing;
website hosting;
scheduling;
email;
secure document exchange;
electronic signatures;
video conferencing;
analytics;
accounting;
course delivery;
membership delivery; and
other operational functions.

Your use of a third-party service may also be subject to that provider's terms and privacy practices.

The Tax Control Group is not responsible for the independent acts, omissions, availability, security, or policies of third-party services it does not control, except as otherwise required by applicable law.

25. WEBSITE AND SERVICE AVAILABILITY

We strive to maintain reliable access but do not guarantee that the website, portal, course platform, membership, subscription, or other digital service will always be uninterrupted or error-free.

Access may occasionally be unavailable because of:

maintenance;
updates;
provider outages;
cybersecurity events;
Internet failures;
technical failures;
government actions;
natural events; or
other circumstances beyond our reasonable control.

We may modify, suspend, replace, or discontinue website features or offerings, subject to applicable contractual and legal obligations.

26. TESTIMONIALS, REVIEWS, AND EXAMPLES

Testimonials and reviews describe individual experiences.

They should not be interpreted as promises or guarantees that another client will receive the same result.

Examples involving:

tax savings;
deductions;
business results;
tax strategies;
debt reduction;
penalties;
planning opportunities; or
other outcomes

depend upon the facts and circumstances involved.

Results vary.

27. PROFESSIONAL JUDGMENT AND CHANGES IN LAW

Tax laws, regulations, administrative guidance, court decisions, agency procedures, deadlines, and interpretations may change.

Information or recommendations may therefore become outdated after they are provided.

Unless an ongoing engagement expressly requires monitoring or updates, The Tax Control Group is not obligated to continuously update previously delivered educational materials, analyses, reports, or recommendations because of subsequent changes in law or circumstances.

28. NO LEGAL OR INVESTMENT SERVICES UNLESS EXPRESSLY AGREED

Unless expressly stated in a separate written engagement, The Tax Control Group does not provide legal representation or investment-management services through general website content, educational products, newsletters, memberships, or Tax Control educational programs.

When a matter requires services outside the scope of an applicable Tax Control Group engagement, you may be advised to consult an appropriately qualified professional.

29. LIMITATION OF LIABILITY

To the fullest extent permitted by applicable law, DreamChild International Incorporated d/b/a The Tax Control Group, together with its officers, directors, employees, contractors, agents, and service providers, will not be liable for indirect, incidental, special, consequential, exemplary, or punitive damages arising from or relating to use of the website, general educational materials, digital products, or services, except where liability cannot lawfully be limited.

Nothing in these Terms excludes or limits liability that cannot legally be excluded or limited.

A separate professional service agreement may contain additional provisions applicable to that engagement.

30. DISCLAIMER OF WARRANTIES

Except as expressly provided in a written agreement and to the fullest extent permitted by applicable law, the website and general educational content are provided on an “as is” and “as available” basis.

We do not warrant that:

the website will always be uninterrupted;
all content will always be error-free;
every resource will be appropriate for every user;
every tax strategy discussed will apply to you;
every third-party platform will remain continuously available; or
use of general educational information will produce a particular result.

Nothing in this section reduces obligations expressly undertaken in a separate professional engagement.

31. INDEMNIFICATION

To the extent permitted by applicable law, you agree to indemnify and hold harmless DreamChild International Incorporated d/b/a The Tax Control Group and its officers, directors, employees, contractors, and agents from third-party claims, damages, liabilities, and reasonable expenses arising from:

your unlawful use of our website or materials;
your material violation of these Terms;
information you knowingly submit fraudulently or without authorization; or
your infringement of another person's rights.

This provision does not require indemnification for conduct for which indemnification cannot lawfully be required.

32. TERMINATION OR REFUSAL OF SERVICE

We may suspend or terminate website, membership, program, subscription, or account access for reasons including:

material violations of these Terms;
nonpayment;
unlawful activity;
fraud;
security threats;
abusive or threatening conduct;
misuse of our systems; or
other circumstances where suspension or termination is permitted by law and applicable agreements.

Professional engagements may contain separate withdrawal or termination provisions.

Termination does not eliminate payment obligations or other provisions intended to survive termination.

33. PRIVACY

Your use of our website and services is also subject to our Privacy Policy.

The Privacy Policy describes our practices concerning the collection, use, disclosure, retention, and protection of personal information.

Sensitive tax and financial documents should be transmitted through approved secure methods when such methods are provided.

34. ELECTRONIC COMMUNICATIONS

By interacting with The Tax Control Group electronically, you consent to receive electronic communications where permitted by law and consistent with the preferences and consents you provide.

Transactional and service communications may include:

purchase confirmations;
appointment information;
document requests;
Priority Review updates;
service instructions;
payment information;
account notices;
membership communications; and
other messages reasonably related to your transaction or engagement.

Marketing communications are subject to applicable law and your communication preferences.

35. ELECTRONIC ACCEPTANCE AND SIGNATURES

Where permitted by applicable law, clicking a button or checkbox indicating acceptance, completing a purchase after being presented with applicable terms, electronically signing an agreement, or otherwise affirmatively agreeing electronically may constitute your acceptance of the applicable terms.

Electronic records and electronic signatures may be used in connection with our services.

36. CHANGES TO THESE TERMS

The Tax Control Group may revise these Terms periodically to reflect changes in:

our business;
offerings;
technology;
operational practices; or
applicable legal requirements.

When these Terms are revised, the effective date at the top will be updated.

Changes will apply prospectively as required by applicable law and will not override a separately executed engagement agreement except as permitted by that agreement or applicable law.

37. GOVERNING LAW

These Terms and any dispute arising out of or relating to these Terms, the website, or applicable products or services will be governed by the laws of the Commonwealth of Virginia, without regard to its conflict-of-laws principles, except to the extent that applicable federal law or another law that cannot lawfully be waived or displaced applies.

38. DISPUTE RESOLUTION

Before initiating formal litigation concerning a dispute arising under these Terms, the parties agree to make a good-faith effort to resolve the dispute informally.

A party seeking resolution should provide the other party with written notice describing the nature of the dispute and the requested resolution.

Notices to The Tax Control Group concerning a dispute may be sent to:

[email protected]

If a dispute cannot be resolved informally, either party may pursue available remedies in a court of competent jurisdiction, subject to any different dispute-resolution provisions contained in a separately executed agreement governing a particular service.

Nothing in this section prevents either party from seeking temporary, preliminary, or emergency judicial relief when reasonably necessary to protect legal rights, confidential information, intellectual property, or property pending resolution of a dispute.

Nothing in these Terms eliminates any right or remedy that cannot lawfully be waived under applicable federal or Virginia law.

39. SEVERABILITY

If any provision of these Terms is determined by a court of competent jurisdiction to be invalid, illegal, or unenforceable, that provision will be enforced to the maximum extent permitted by law, and the remaining provisions will continue in effect.

40. NO WAIVER

Failure by The Tax Control Group to enforce a provision of these Terms does not constitute a waiver of that provision or our right to enforce it later.

A waiver concerning one circumstance does not constitute a continuing waiver concerning another circumstance unless expressly stated in writing.

41. ASSIGNMENT

You may not assign or transfer your rights or obligations under these Terms without our prior written consent where consent may lawfully be required.

DreamChild International Incorporated may assign its rights or obligations in connection with a lawful merger, acquisition, reorganization, sale of assets, corporate restructuring, or similar transaction, subject to applicable law and contractual obligations.

42. FORCE MAJEURE

To the extent permitted by applicable law, The Tax Control Group will not be responsible for delays or failures caused by circumstances beyond its reasonable control, including significant Internet or technology failures, natural disasters, government actions, widespread service-provider outages, labor disruptions, or similar events.

This section does not excuse obligations that cannot lawfully be excused.

43. ENTIRE AGREEMENT

These Terms, together with applicable:

Privacy Policy;
Refund and Cancellation Policy;
checkout terms;
service-specific terms; and
separately executed agreements

constitute the applicable agreement concerning your use of the website or particular offering.

For professional services governed by a separate engagement agreement, the separate agreement controls the professional scope to the extent of a conflict.

44. HEADINGS

Section headings are provided for convenience and organization only and do not alter the meaning or interpretation of these Terms.

45. CONTACT INFORMATION

Questions regarding these Terms may be directed to:

DreamChild International Incorporated
d/b/a The Tax Control Group
Website: taxcontrolgroup.com
Email: [email protected]
Governing Law: Commonwealth of Virginia

Please do not send Social Security numbers, complete tax returns, bank information, passwords, or other highly sensitive taxpayer information through a general inquiry email.

Use the secure document-submission method provided by The Tax Control Group when sensitive documents are requested.

46. ACKNOWLEDGMENT

By accessing or using the website or purchasing, enrolling in, requesting, or accessing an offering subject to these Terms, you acknowledge that you have had the opportunity to review these Terms and agree to be bound by them.

Where a separate:

service agreement;
engagement letter;
authorization;
consent;
scope of work; or
other agreement

is required for a particular service, acceptance of these Terms does not eliminate that requirement.

Submitting information, uploading documents, requesting a Priority Review, requesting Resolution Options, or scheduling a consultation does not by itself establish representation before a taxing authority unless a separate applicable engagement expressly establishes such representation.