USER AGREEMENT

1. INTRODUCTION

American Expat CPA, operated by Fars LLC, a Wyoming Limited Liability Company located at 30 N Gould St Ste R, Sheridan, WY 82801 USA, maintains and delivers services through the website www.AmericanExpatCPA.com.

When you register and sign up electronically via our website, you (referred to as "You," "Your," "Client," or "I") consent to receive tax preparation, consultation services, and/or tax filing assistance (collectively called "Services" or "tax services") from our firm. You recognize and agree that you are forming a binding legal contract with our firm subject to this User Agreement ("Agreement"), including all referenced documents such as our Privacy Policy and Terms of Service.

2. SERVICE TERMS AND CLIENT AGREEMENTS

• You confirm that you are hiring Fars LLC (the "Firm") to complete your United States federal and relevant state tax filings for the applicable tax year based on the pricing structure displayed on our website.
• You acknowledge and agree that the Firm may utilize its United States-based parent company, subsidiaries, affiliates, or designated backend service providers (collectively, "Processing Affiliates") to facilitate the technical preparation, processing, and electronic filing (e-filing) of your return. You explicitly consent to the Firm delegating these functions. You understand that while Fars LLC is your service provider, the electronic filing transmission may be executed by our United States-based parent entity acting as the Electronic Return Originator (ERO). Consequently, the legal name of our parent entity, rather than Fars LLC, may appear on your tax return documents (such as Form 8879 or the Paid Preparer section) as the filing entity. You understand that while the e-filing may be technically transmitted by a Processing Affiliate, Fars LLC remains your primary point of contact and the entity responsible for the delivery of Services under this Agreement.
• You recognize that you must supply all necessary data for the proper and thorough completion of your tax filings. Our firm will not independently verify or examine the information you provide.
• You, as the taxpayer, bear ultimate accountability for your tax filings and confirm that you comprehend the necessity of thoroughly examining the filings for precision and thoroughness prior to submission.
• You acknowledge that our firm has no association with nor control over the actions, schedules, or operations of the Internal Revenue Service (IRS), state taxation departments, or any governmental bodies.
• This Agreement exclusively addresses tax filing preparation and excludes any services concerning governmental audits, subsequent agency communications, or additional assistance needed following your filing submission.
• You acknowledge that while we maintain strict confidentiality of your data, communications with our team members or partners are not covered by attorney-client or similar legal protections.
• You recognize that tax regulations impose significant consequences for underreporting tax obligations or failing to submit returns and Foreign Bank Account Reports (FBAR) by required deadlines.
• You acknowledge that any refund projections our firm provides are approximations and may differ from actual refunds issued by the IRS, state agencies, or governmental entities.
• You recognize that certain circumstances may require you to personally submit your tax filing via postal mail, and our firm will inform you of such requirements, making it your obligation to send your filing to the appropriate tax authority.
• You consent to transmitting your tax documents, confidential files, and personal data through our firm's protected online platform ("Client Portal"). You will inform our firm of any security violations or improper access to data while utilizing our Client Portal.

3. PAYMENT TERMS

• You agree to pay the total fee for Services based on the pricing structure displayed on our website, or the fee communicated by our firm if supplementary forms or services become necessary. Payment will be split as follows: (i) 50% of the total fee (the "Initial Payment") due within five (5) working days following your acceptance of this Agreement (i.e., upon signing or electronic signup), and (ii) The remaining 50% is due upon completion of the draft return. The Firm will not electronically file the return until the final balance is paid in full.
• You acknowledge that transactions for our Services may appear on your credit card or bank statement under the name of the Firm, its "Doing Business As" (DBA) name, or its parent entity/payment processor. You agree that a difference in the merchant name on your statement does not constitute valid grounds for a dispute or chargeback, provided the amount corresponds to the agreed Service fee.
• The Initial Payment must be received before our firm begins work on your tax preparation. If modifications, amendments, or adjustments are needed that increase the total fee, the additional amount will be added to the Final Payment and communicated to you prior to finalization.
• Should disagreements arise regarding filing preparation, another qualified professional from our firm will examine the filing for correctness. Following this examination, the preliminary filing will be considered complete, and any Final Payment will become due as outlined above.
• Failure to make either the Initial Payment or Final Payment within the specified timeframe may result in suspension of Services, delays in filing, or termination of this Agreement per Section 6.

4. AGREEMENT MODIFICATIONS

Our firm maintains the authority to modify this Agreement at our discretion without prior notification. Should we implement significant modifications to this Agreement or Services, we will inform you before delivering the Services.

5. CLIENT PORTAL TERMS; ACCOUNT ACCESS; DIGITAL COMMUNICATIONS

To access our Services, you must establish an account through our Client Portal. By creating a Client Portal account, you explicitly accept accountability for safeguarding your account credentials and login details, and for controlling access to such data and your electronic devices. You accept oversight responsibility for all actions occurring through your account or login credentials. You commit to promptly informing us of any known or suspected improper account access, credential misuse, or possible security violations.

Our firm may discontinue your password, account access, or Service usage at any point for any reason or without reason. Our firm bears no responsibility to you or others for ending your access privileges.

Creating a Client Portal account requires specific personal data, including your full name, electronic mail address, and residence country. Providing this data remains entirely voluntary. Nevertheless, we cannot deliver Services without receiving this required information.

You warrant that all supplied information is truthful, up-to-date, and comprehensive. Should you supply false, incorrect, outdated, or partial information as of submission, or if we reasonably believe such information is false, incorrect, outdated, or partial, we maintain the authority to freeze or close your account and deny all present or subsequent Service usage.

We may freeze or close your account whenever necessary for any reason or without reason. We additionally maintain the authority to limit your access to any Service components for any reason or without reason.

By utilizing Services, requesting assistance, corresponding electronically, establishing an account, or otherwise interacting with us digitally or through our Services, you explicitly approve electronic signatures, digital receipt of documents and communications, and electronic messaging from our firm, partners, or service vendors. This encompasses website notifications and email responses. You concur that all contracts, communications, announcements, or correspondence we deliver electronically fulfill legal writing requirements. You may revoke electronic communication approval by reaching out as indicated below.

By supplying your telephone number, you approve receiving standard calls, automated calls, and recorded messages from us. You may revoke this approval whenever necessary by reaching out as indicated below.

Furthermore, by supplying your telephone number, you approve receiving SMS communications from us, including promotional messages. You acknowledge that this approval is not mandatory for service purchases. You may revoke approval and discontinue SMS messages by responding "STOP" to any message or by reaching out as indicated below. Upon discontinuing, you will receive one final message acknowledging your request. Discontinuing SMS messages does not revoke approval for voice calls, which requires separate revocation as described above.

Mobile device users should understand that standard carrier charges for messaging and data usage remain applicable. You confirm ownership of any telephone number supplied. Should you modify or disconnect your telephone number, you commit to informing us within forty-eight (48) hours to prevent messages reaching unintended recipients.

6. CANCELLATION AND AGREEMENT DURATION

Our firm maintains the authority to cancel this Agreement or halt access to Services entirely or partially whenever deemed necessary for any reason or without reason.

This Agreement, including modifications, continues throughout your Service period and any future Services you obtain. You remain subject to this Agreement, including modifications, for all Services whether repeated or new, throughout each Service duration.

We maintain authority to reveal your identity or data to third parties claiming your submissions violate their rights, including intellectual property or privacy rights, and to pursue suitable legal measures, including law enforcement involvement, for unlawful or improper Service usage.

Without restriction, we maintain authority to completely assist law enforcement or judicial directives seeking identity disclosure or data about Service users. YOU RELEASE AND ABSOLVE US, OUR PARTNERS, LICENSORS, AND SERVICE VENDORS FROM CLAIMS ARISING FROM ACTIONS TAKEN DURING INVESTIGATIONS OR RESULTING FROM INQUIRIES BY THESE ENTITIES OR LAW ENFORCEMENT.

We cannot screen all content before Service publication and cannot guarantee immediate removal of inappropriate content following publication. Therefore, we bear no responsibility for actions or inactions concerning transmissions, interactions, or material from users or external parties. We accept no accountability to you or others for executing or failing to execute Service-related activities.

7. AUTHORIZATION FOR TAX DATA SHARING FOR PREPARATION PURPOSES

• Disclosures for Preparation (No Consent Required): You acknowledge that the Firm may disclose your tax return information to its United States-based affiliates, parent entities, or contractors (collectively "Processing Affiliates") solely for the purpose of assisting in the preparation, processing, and electronic filing of your return. In accordance with Treasury Regulation § 301.7216-2(d), these specific US-based disclosures for preparation assistance do not require a separate written consent form. By using our Services, you acknowledge this necessary data workflow.
• Disclosures to Third Parties (Consent Required): For any disclosure NOT related to the preparation of your return (such as sharing data with your mortgage lender, financial advisor, or marketing partners), or for disclosures to any foreign-based entities not covered by a regulatory exception, Federal law requires us to obtain your specific, written consent naming the designated recipient. We will not share your data for these non-preparation purposes without your explicit, separate written instruction.
• Data Security: This sharing authorization may lead to tax data transmission, including personally identifying data like Social Security Numbers (SSN), to our secure Processing Affiliates. Both domestic professionals sharing your SSN and internal affiliates receiving it commit to implementing sufficient data security measures ensuring privacy and preventing improper data access.
• If you suspect improper tax data disclosure or usage violating legal requirements or your authorization, contact us as indicated below, or reach the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or complaints@tigta.treas.gov.

8. ADDITIONAL CONFIRMATIONS

• Our firm, content, and Services lack affiliation with or approval from the IRS or state taxation departments. Our firm delivers tax preparation assistance and bears no accountability for payment quantities, refund schedules, or operations managed by the IRS or state taxation departments. We cannot ensure estimate precision, and real refund quantities may vary substantially.
• Our firm and representatives do not deliver tax guidance, legal counsel, or similar advisory services. Our firm cannot ensure tax filing results, refund amounts, or service outcomes. Our firm guarantees only to provide purchased information, instruction, and services as outlined. While our firm pursues precise, thorough, mistake-free tax filings, clients remain exclusively responsible for consequences (including penalties and/or audits) from mistakes and/or missing data in client-supplied information.
• All testimonials or illustrations displayed represent potential outcomes only. We cannot ensure specific results from Service usage. Through purchasing, you confirm voluntary Service participation and accept accountability for your decisions, activities, and outcomes presently and subsequently.
• Our firm endeavors to safeguard client data from improper access, misapplication, or exposure. To block improper access, preserve data precision, and guarantee appropriate personal and tax data usage, our firm implements suitable physical, digital, and administrative safeguards for online data security. Nevertheless, you recognize that shared personal data might face external access or interference. You acknowledge our firm bears no accountability for intercepted data shared via Services. You absolve our firm from all claims related to improper intercepted data usage. Consult our Privacy Policy for additional details.

9. RESTRICTED ACTIVITIES

Services must be utilized exclusively for legitimate purposes consistent with this Agreement. You commit to avoiding Service usage for:

• Accessing or trying to access restricted data, or intercepting or trying to intercept digital correspondence not meant for you.
• Violating privacy, discovering identity, or acquiring personal data about other Service users.
• Transmitting or posting misleading, dishonest, disparaging, inappropriate, vulgar, threatening, aggressive, or damaging content, or content featuring explicit material, aggression, or bias regarding race, gender, orientation, faith, origin, ability, or age.
• Breaking relevant federal, state, regional, or global regulations, or infringing others' lawful rights (including intellectual property or privacy rights).
• Encouraging unlawful activities or supporting illegal actions.
• Sending or enabling distribution of advertising content, including unwanted mail, chain correspondence, spam, or comparable requests.
• Pretending to represent us, our staff, other users, or entities (including using related email addresses), or falsely claiming organizational connections.
• Gathering others' data (including email addresses) without permission.
• Breaking this Agreement or our relevant policies or contracts.
• Participating in activities limiting Service usage, or potentially damaging our firm or Service users per our judgment.

Furthermore, you commit to avoiding:

• Utilizing Services in ways potentially disabling, straining, harming, or affecting Services or disrupting others' Service usage, including live Service activities.
• Employing automated systems, spiders, or mechanisms accessing Services for any reason, including observing, copying, or replicating Service content, like data extraction for artificial intelligence training.
• Manually observing or replicating Service content for unauthorized purposes without our written approval.
• Deconstructing, analyzing, or decoding Services or Service content.
• Testing, examining, or evaluating Service, network, security, or verification systems without authorization.
• Employing tools, programs, or methods disrupting proper Service operations.
• Deploying malicious code, worms, bombs, damaged files, or technologically damaging content.
• Trying to improperly access, disrupt, harm, or affect Service components, hosting servers, or linked systems.
• Executing service denial or distributed denial attacks against Services.
• Otherwise trying to disrupt appropriate Service operations.

Agreement violations may terminate Service access and create civil/criminal responsibility. We maintain authority for suitable legal responses, including law enforcement involvement for unlawful or improper Service usage, and may cancel or halt your Service access for any reason, including Agreement breaches.

Upon discovering potential Agreement violations, please inform us using contact details below.

10. PROPRIETARY RIGHTS

Services include intellectual property belonging to our firm, licensors, or content suppliers, encompassing trademarks, copyrights, confidential data, and intellectual assets, www.americanexpatcpa.com, our firm's emblem, and all data, programs, presentations, layouts, content, visuals, images, recordings, documents, and their organization and presentation.

This Agreement allows personal, non-business Service usage exclusively. You cannot alter, distribute, share, transfer, sell, derive from, spread, present, duplicate, or utilize Services, related material, or intellectual assets partially or completely without our written permission, excluding:

• Your device temporarily retaining content copies in memory during access and display.
• Your browser automatically storing cached files for presentation enhancement.
• Creating or saving single copies of reasonable Service pages for personal, non-business usage without additional duplication, distribution, or sharing.
• Taking actions permitted by provided social media functions with specific content.

You cannot:

• Alter Service content copies.
• Remove or modify copyright, trademark, or proprietary markings from Service content copies.
• Access or utilize Service components for business objectives.

Upon creating, duplicating, altering, saving, or improperly utilizing or sharing Service access violating this Agreement, your Service usage rights cease immediately requiring return or elimination of created content copies per our choice. No ownership, claim, or rights to Services or related material transfers to you, with all unspecified rights maintained by our firm. Service usage beyond Agreement permissions violates this Agreement and potentially infringes copyright, trademark, and additional regulations.

Unless explicitly stated, Agreement contents or Service/website elements grant no license under our firm's, licensors', or external parties' intellectual property rights.

Improper efforts to post data or modify data are forbidden and prosecutable under the Computer Fraud and Abuse Act of 1986.

We honor intellectual property rights and rapidly address infringement allegations. We quickly handle and examine violation reports and pursue suitable measures under the Online Copyright Infringement Liability Limitation Act of the Digital Millennium Copyright Act and relevant intellectual property regulations.

Reports must contain: (a) digital or written authorization from copyright or trademark owner's representative; (b) explanation of allegedly violated copyrighted content or trademark; (c) explanation of allegedly violating content's Service location; (d) your contact details including address, phone, and email; (e) your declaration of reasonable conviction that alleged violation lacks owner, representative, or legal authorization; and (f) your declaration of report precision and your authorization to represent the copyright or trademark owner.

After receiving reports, we rapidly examine and, with valid grounds, eliminate or block allegedly violating content access and rapidly eliminate or block violating reference or connection access. We cancel access for users repeatedly violating rights.

11. SERVICE ACCESSIBILITY

We occasionally arrange maintenance periods causing Service interruptions, and Services may become inaccessible from unexpected failures or external factors. We accept no responsibility to users or external parties for Service inaccessibility, or data/transaction losses from scheduled or unexpected failures, or resulting information delays, failures, or non-deliveries from failures.

We maintain authority to cancel, remove, or modify Services or Service components, including offerings, services, or content provided through Services, per our judgment without warning. We accept no responsibility if Services become partially or completely inaccessible temporarily or permanently. Occasionally, we may limit Service access partially or completely.

12. INACCURACIES

We strive to deliver current, precise, dependable Service data. Nevertheless, Service data might occasionally include errors, partial information, mistakes, or discontinued offerings. We don't guarantee Service data precision, thoroughness, or timeliness. Inaccuracies remain unintended, and we regret any incorrect Service data. We maintain authority to fix inaccuracies and revise Services and related material whenever necessary, without obligation.

13. LIMITATIONS OF WARRANTIES

Displayed testimonials or illustrations represent potential outcomes exclusively. We cannot guarantee specific Service usage results. Through Service participation, you confirm voluntary participation and accept complete accountability for decisions, activities, and consequences presently and subsequently. You bear complete accountability for outcomes from utilizing Service-provided data.

You acknowledge we cannot ensure files from internet or Service downloads lack viruses or harmful elements. You bear accountability for establishing adequate protocols and verification for your anti-virus needs and data precision requirements, and for keeping external Service data recovery methods.

THESE LIMITATIONS DON'T IMPACT WARRANTIES THAT LEGAL REQUIREMENTS PREVENT EXCLUDING OR RESTRICTING.

14. RESPONSIBILITY RESTRICTIONS

Through Service purchase, you embrace all predictable or unpredictable transaction risks. You concur that Service usage remains your responsibility.

15. PROTECTION FROM CLAIMS

You commit to protecting, compensating, and absolving our firm, partners, licensors, service vendors, and respective executives, leaders, board members, staff, vendors, representatives, licensors, providers, inheritors, and beneficiaries from all allegations, responsibilities, harms, decisions, judgments, damages, expenses, or charges (including legal costs), plus external allegations and claims, resulting from or concerning Agreement violations; your Service access, usage, or misapplication; real or claimed violations of our or external proprietary or intellectual rights from your duplication, republication, posting, sharing, sending, selling, or Service usage beyond our authorization; or your careless actions. You will supply requested support without cost for related protection, including data, files, documentation, and suitable access. You won't resolve external allegations or abandon protections without our written approval.

16. CLAIM FILING DEADLINES

17. CONCLUSION

Agreement violation immediately cancels your Service usage permission and concludes all Agreement-granted privileges. Your duties to our firm, partners, and external service vendors concerning pre-conclusion Service usage persist following conclusion. Agreement sections concerning content limitations and restrictions, limitations, protection from claims, and responsibility restrictions persist following Agreement conclusion regardless of reason.

18. APPLICABLE REGULATIONS; LOCATION; DISPUTE RESOLUTION

This Agreement follows Wyoming State regulations for interpretation and governance. When cooperative discussion fails to resolve disagreements, Agreement disputes undergo American Arbitration Association procedures. Arbitration happens within ninety (90) days following original arbitration requests in Sheridan, Wyoming or telephonically. Involved parties will assist with discovery sharing and acceleration during arbitration and collaborate ensuring arbitration concludes within ninety (90) days. Arbitrators' documented rulings (including expense allocations and legal fees) remain completely obligatory and final without court examination, enforceable through appropriate legal venues as legal decisions or fairness orders per conditions.

19. PROVISION SEPARATION

Should dispute resolution or appropriate legal venues determine Agreement sections, terms, promises, or requirements invalid, empty, or unworkable, remaining Agreement components persist completely effective and unaffected, undamaged, or unchanged.

20. TRANSFER

This Agreement obligates and advantages involved parties' inheritors and beneficiaries. You cannot transfer, assign, or delegate this Agreement. Your transfer, assignment, or delegation attempts remain ineffective. We may transfer this Agreement whenever necessary without warning or approval.

21. COMMUNICATIONS

All Agreement-related communications, inquiries, requirements, and correspondence require written submission to:

For suspected improper tax data exposure or usage violating legal requirements or lacking your authorization, reach Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or complaints@tigta.treas.gov.

22. COMPLETE UNDERSTANDING; EXEMPTIONS; SECTION TITLES

This Agreement represents the complete understanding between you and our firm concerning Services, replacing all previous and concurrent understandings, statements, and agreements. Our firm's Agreement term exemptions don't represent exemptions for additional terms, regardless of similarity, nor create ongoing exemptions. Exemptions require our firm's written confirmation. Agreement section titles exist for organization exclusively without impacting term development or meaning.