Tax Research Services Terms of Use Agreement


1. Notice/Acceptance of Terms
2. Description of Service
3. Eligibility for Registration
4. Refusal of Service
5. License
6. Intellectual Property
7. Modifications to Site
8. Registration Obligations
9. User Content and Prohibited Activities
10. User Communications         
11. Retention of Answers and Related Customer Communication
12. Third Party Links      
13. Disclaimer of Warranties
14. Limitation of Liability
15. Indemnification       
16. IRS Circular 230 Disclosure  
17. Termination      
18. Other Agreements

 

1. Notice/Acceptance of Terms

This Tax Research Center Terms of Use Agreement (the "Agreement") is a contract between you and Tax Institute, LLC ("Tax Research Center," "TRC" or "We"). This Agreement governs your use of the Site (as defined below). Be sure that you carefully read and fully understand this Agreement. TRC is willing to provide you with access to the Site only on the condition that you accept all of the terms and conditions contained in this Agreement. BY CLICKING "I ACCEPT" WHERE THESE TERMS AND CONDITIONS ARE DISPLAYED IN OUR REGISTRATION PROCESS, OR BY ACCESSING OR USING THE SITE OR ANY COMPONENT OF THE SITE, YOU ACKNOWLEDGE THAT YOU HAVE READ ALL OF THE TERMS AND CONDITIONS OF THIS AGREEMENT, UNDERSTAND THEM, AND AGREE TO BE LEGALLY BOUND BY THEM. IF YOU DO NOT AGREE TO ALL OF THE TERMS AND CONDITIONS IN THIS AGREEMENT, YOU MAY NOT USE OR ACCESS THE SITE OR THE SERVICES ON THE SITE.

You may print this Agreement or you can download this Agreement to your computer. To the extent that you use particular TRC services, including without limitation services provided in the registered member portions of the Site, you are subject to the applicable agreements ("Supplemental Agreements") and any posted guidelines or rules applicable to such services. All such guidelines, or rules, are hereby incorporated by reference into this Agreement. Where a conflict exists between this Agreement and any of the Supplemental Agreements, the provisions of the applicable Supplemental Agreement shall govern.

The disclaimers, terms and conditions on these pages are of general application and may be supplemented by additional disclaimers, guidelines, rules, terms or conditions of specific application on any particular page of this Site.

2. Description of Service

TRC currently provides users with access to our tax research database and services currently found at taxresearchcenter.thetaxinstitute.com (the "Site"). Our services are available to qualified tax preparers and are not for individual personal use. Certain products or services may be available only in certain jurisdictions and are void where prohibited by law. Your eligibility for particular products and services offered by TRC is subject to final approval and acceptance by TRC. TRC assumes no responsibility for the timeliness, deletion, misdelivery or failure to store any user communications or personalization settings. In order to use the Site, you must obtain access to the World Wide Web, either directly or through devices that access Web-based content and pay any service fees associated with such access. System availability and access to the services available on this Site may be limited or unavailable for reasons which may include, without limitation, system performance. TRC makes no representations, warranties or assurances as to the availability of the Site. Case research will have a maximum 5 business day turnaround during non-peak periods and 3 business day turnaround during peak periods, unless indicated otherwise. Quoted turnaround applies only after all necessary information is received.

o    Non-peak Periods:              April 16* – December 31

o    Peak Periods                        January 1 – April 15*

*Peak period will end on the Federal filing deadline, which is usually April 15th.

If anticipated volumes are exceeded, turnaround service levels will be re-evaluated. A change to service levels appearing in this document will be communicated to Registered Users via the banner in the TRC’s home page.

3. Eligibility for Registration

The Site and its services are available to H&R Block associates with valid single sign-on (SSO) credentials. Associates who are terminated will not have access to the TRC. Other users may be allowed to the use the site at the discretion of The Tax Institute. To become a Registered User, you must sign in, complete the online profile, and agree to be bound by all of these terms and conditions.

4. Refusal of Service

TRC reserves the right to refuse to answer any question posed by a User within TRC’s sole discretion. Such discretion can be exercised without notice to Customer. The types of questions that may be refused include, but are not limited to, the following:

o    Not a tax question/issue: software issues (including TPS, TaxWorks, and BlockWorks), tax or investment advice, social security eligibility or benefit amount , legal, debt counseling, tax planning, or financial audits/SEC/planning

o    Beyond scope: foreign law, excise or sales tax

o    Limited: non-profits, employee plans, or sales/use taxes

5. License

TRC grants you a personal, revocable, non-transferable and non-exclusive license to display on your computer, print, download and use the frequently asked questions and responses, case research responses, knowledge base entries and other content that is made available to you on this Site, for your individual use in servicing your individual clients provided that:

1.     you do not (and do not allow any third party to) copy, publish, distribute, modify or create a derivative work (such as a newsletter or knowledge base) of any such content; and

2.     you include with and display on each copy of such content the associated copyright notice.

No other use is permitted. Without limiting the generality of the foregoing, you may not:

1.     include such content in or with any product that you create or distribute (such as a newsletter or knowledge base);

2.     reproduce, duplicate, copy, sell, rent, resell or exploit for any commercial purposes any portion of the Site, use of the Site, or access to the Site;

3.     without our written or e-mail approval, establish: (i) a hyperlink, including without limitation a deep link, to any page or location on the Site; or (ii) a frame containing any portion of the Site, on any other Web site or text document with hyperlink capabilities; or

4.     copy such content onto your or any other Web site;

and you may not direct any other person to do any of the foregoing.

You agree not to access the Site by any means other than through the HTML or other interface that is provided by TRC for use in accessing the Site.

Notwithstanding the above, nothing contained in this license shall be construed as conferring any right under any intellectual property of TRC, its affiliates or any other person who owns the intellectual property in the content provided on this Site

6. Intellectual Property

TRC either owns or has obtained permission from the owner to use all of the content on this Site.

The names, graphics, logos, icons, designs, words, titles and phrases on this Site constitute trademarks, trade names, trade dress and associated products and services of TRC or its affiliates. The trademarks, trade names, trade dress and associated products and services represented on this Site are protected under United States and international law and their display on this Site does not convey or create any license or other rights in these trademarks, trade names, trade dress and associated products and services. Any use of them without prior written authorization of TRC is strictly prohibited.

The trademarks for all products or services mentioned on this Site which are not those of Tax Institute, LLC., are the trademarks of their respective owners. The display of these trademarks or trade names on this Site does not convey or create any license or other rights in these trademarks or trade names. Any unauthorized use of them is strictly prohibited.

Any unauthorized copying, redistribution, reproduction or modification of the contents of this Site by any person may be a violation of federal or common law, trademark and/or copyright laws and could subject such person to legal action.

7. Modifications to Site

TRC reserves the right to modify, suspend or discontinue, temporarily or permanently, the Site (or any part thereof) from time to time, for any or no reason and without notice. You agree that TRC shall not be liable to you or to any third party for any modification, suspension or discontinuance of the Site. The information and materials contained on the Site are subject to change.

8. Registration Obligations

In consideration of your use of the Site, where you have provided TRC with information about yourself or your clients in response to prompting by the Site (for example when prompted by the Site's registration forms), you agree that such information will be accurate, current and complete. If you provide any information that is untrue, inaccurate, not current or incomplete as of the date the information was provided, or TRC has reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, TRC has the right, without limitation, to suspend or terminate any of your accounts and to refuse any and all current or future use of the Site (or any portion thereof).

9. User Content and Prohibited Activities

The Site allows the opportunity for you to contribute your questions, ideas, comments and other communications to or from the Site (the "User Content"), including questions asked in the Ask A Tax Expert, Personalized Case Research and other areas of the Site ("User Input Areas"). You shall not (nor cause any third party to) use the Site to perform any illegal activities (including without limitation defaming, abusing, harassing, stalking, threatening or otherwise violating the legal rights - such as rights of privacy -of others) or immoral activities or any of the following types of activities, without limitation:

1.     transmitting information that infringes any patent, trademark, trade secret, copyright or other proprietary rights of any party;

2.     transmitting any material that contains software viruses, trojan horses, worms, time bombs, cancelbots, or any other computer code, files, or programs which may interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment;

3.     impersonating anyone or any entity, falsely stating or otherwise misrepresenting your affiliation with a person or entity;

4.     advertising or commercial content;

5.     interfering with or disrupting the Site;

6.     disrupting the activities or enjoyment of the Site for other users; or

7.     collecting, or storing personal data about other users.

You agree to abide by all applicable local, state and federal laws and regulations and are solely responsible for all acts or omissions that occur under your account or password, including without limitation any of the User Content created by you.

We may also use our research related to your questions and the questions of other users in the Find Tax Answers sections of the Site. Information posted on the Site is intended to be used as a starting point for your research on tax related matters. You should exercise discretion before relying on information on the Site and you should be aware of the differences between a hypothetical question posted on the site and any question or issue you may be facing. You agree to evaluate and assume all risks associated with the use of any User Content or Site content, including without limitation any risk relating to any reliance on the accuracy, completeness, or usefulness of such User Content or Site content. TRC assumes no responsibility for the information contained in User Content.

You agree that TRC, in its sole discretion, may terminate your password, account (or any part thereof) or use of the Site, and remove any User Content from a User Input Area offered by TRC, at any time and for any or no reason. You agree that TRC shall not be liable to you or any third party for any termination of your access to the Site or deletion of any User Content on the Site.

You acknowledge and agree that TRC may preserve and disclose User Content if required to do so by law or if TRC believes in good faith that such preservation or disclosure is reasonably necessary to comply with legal process, enforce this Agreement, respond to a claim that User Content violates any third party's rights, or protect the right, property or personal safety of TRC, any users of the Site, and the public. You also acknowledge that the technical processing and transmission of the Site, including without limitation User Content, may involve transmissions over various networks and changes to conform and adapt to technical requirements of connecting networks or devices.

TRC assumes no responsibility or liability whatsoever for the User Content, or for the use of any User Input Area.

10. User Communications

Subject to any applicable law and the requirements of the TRC privacy policy, any communications sent by you via this Site or otherwise to TRC (including without limitation User Content) are on a non-confidential basis, and TRC is under no obligation to refrain from reproducing, publishing or otherwise using them in any way or for any purpose. TRC shall be free to use the content of any such communication, including without limitation any ideas, inventions, concepts, techniques or know-how disclosed therein, for any purpose including without limitation developing, manufacturing and/or marketing goods and services. You agree to not assert any ownership right of any kind in such communications (including without limitation copyright, trade-mark, unfair competition, moral rights, or implied contract) and you hereby waive the right to receive any financial or other consideration in connection with such communication, including without limitation acknowledgment of you as the source of such communications. You shall be responsible for the content and information contained in any communication sent by you to this Site or otherwise to TRC, including without limitation for its truthfulness and accuracy.

Subject to the foregoing, you shall not provide any personally identifiable or other sensitive information of your clients. All questions must be posed in hypothetical format.

11. Retention of Answers and Related Customer Communication

TRC will retain the answers provided by TRC and related communications with TRC in My Tax Research for twelve (12) months, or, if sooner, until the account’s termination. If Customer needs to retain TRC answers and related communications for a longer period of time, Customer must download or otherwise obtain these items and keep locally.

12. Third Party Links

This Site may provide links or references to other sites. TRC makes no representations, warranties or assurances as to any information in such sites, has no responsibility for their content and shall not be liable for any damages or injury arising from that content. TRC disclaims any opinions expressed on such sites. Any links to other sites are provided merely for your convenience and the inclusion of such links does not imply that TRC endorses the content of such sites. Where TRC is offering its own content (or content of an affiliate) on or through third party sites (whether by linking, framing or otherwise), your use or display of that content shall be subject to this Agreement unless a specific Supplemental Agreement is applicable to the use or display of that content.

13. Disclaimer of Warranties

Except as expressly provided otherwise in an applicable Supplemental Agreement, TRC disclaims any and all responsibility or liability for the timeliness, sequence, quality, accuracy, content, completeness, legality, reliability, operability or availability of information or material contained on the Site. The Site may contain inaccuracies or typographical errors. TRC disclaims any responsibility for the deletion, failure to store, misdelivery, or untimely delivery of any information or material in respect of the Site or the use thereof. TRC makes no representation or warranty as to Site availability, including during times proximate to IRS tax filing dates. Response times provided by TRC for the Ask A Tax Expert and Personalized Case Research sections of the Site are estimates only. TRC makes no representation or warranty as to response times.

Any communications sent to you via this Site or otherwise from TRC (including without limitation in the form of newsletters, electronic mail or via telephone), and the contents of this Site (including without limitation any financial market data and tax information) are provided for informational and educational purposes only and are not intended to provide legal, investment, tax or accounting advice and should not be relied upon in that regard.

EXCEPT AS EXPRESSLY PROVIDED OTHERWISE HEREIN, ALL PRODUCTS AND SERVICES OFFERED ON THE SITE ARE PROVIDED "AS IS" AND "AS AVAILABLE" WITH NO WARRANTIES WHATSOEVER. ALL EXPRESS, IMPLIED, AND STATUTORY WARRANTIES, INCLUDING, WITHOUT LIMITATION, THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT OF PROPRIETARY RIGHTS, ARE EXPRESSLY DISCLAIMED. TRC AND ITS AFFILIATES AND DATA PROVIDERS DISCLAIM ANY WARRANTIES FOR THE SECURITY, RELIABILITY, TIMELINESS, AND PERFORMANCE OF THE PRODUCTS AND SERVICES OFFERED ON THE SITE. TRC AND ITS AFFILIATES AND DATA PROVIDERS DISCLAIM ANY WARRANTIES FOR SERVICES OR GOODS RECEIVED THROUGH OR ADVERTISED ON THE SITE OR RECEIVED THROUGH ANY LINKS PROVIDED IN THE SITE, AS WELL AS FOR ANY INFORMATION OR ADVICE RECEIVED THROUGH THE SITE OR THROUGH ANY LINKS PROVIDED ON THE SITE.

YOU UNDERSTAND AND AGREE THAT ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE PRODUCTS AND SERVICES IS DONE SO AT YOUR OWN DISCRETION AND RISK AND THAT YOU WILL BE SOLELY RESPONSIBLE FOR ANY CLAIMS, INCLUDING WITHOUT LIMITATION ANY DAMAGES TO YOUR COMPUTER SYSTEM OR LOSS OF DATA, THAT RESULTS FROM DOWNLOADING OR OTHERWISE OBTAINING SUCH MATERIAL.

Some states do not allow the exclusion of implied warranties, so these exclusions may not apply to you.

14. Limitation of Liability

EXCEPT AS EXPRESSLY PROVIDED OTHERWISE HEREIN OR IN AN APPLICABLE SUPPLEMENTAL AGREEMENT, IN NO EVENT SHALL TRC, ANY OF TRC' AFFILIATES OR DATA PROVIDERS OR ANYONE ELSE INVOLVED IN CREATING, PRODUCING, DELIVERING OR MANAGING THE CONTENT OF THIS SITE (COLLECTIVELY THE "SITE PROVIDERS"), BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY ACTIONS, LOSSES, DAMAGES, LIABILITIES, CLAIMS, JUDGMENTS, COSTS OR EXPENSES OF ANY NATURE OR KIND (COLLECTIVELY, "CLAIMS") WHATSOEVER, INCLUDING WITHOUT LIMITATION DIRECT, INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE OR CONSEQUENTIAL DAMAGES (INCLUDING WITHOUT LIMITATION ANY LOST REVENUES, LOST PROFITS, LOST OPPORTUNITIES, LOSS OF PROSPECTIVE ECONOMIC ADVANTAGE) ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SITE, ANY COMMUNICATIONS SENT TO YOU VIA THIS SITE OR OTHERWISE FROM TRS (INCLUDING WITHOUT LIMITATION IN THE FORM OF ELECTRONIC MAIL OR VIA TELEPHONE), OR INFORMATION AVAILABLE FROM THIS SITE, INCLUDING WITHOUT LIMITATION ANY DAMAGES SUFFERED AS A RESULT OF OMISSIONS OR INACCURACIES IN SUCH INFORMATION, THE TRANSMISSION OF CONFIDENTIAL OR SENSITIVE INFORMATION TO FROM THE SITE PROVIDERS, AND INCONVENIENCE, DELAY OR LOSS OF USE OF THE SERVICE, EVEN IF ANY ONE OF OR ALL OF THE SITE PROVIDERS IS ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. Without limiting the foregoing, the Site Providers assume no liability or responsibility for damage or injury to persons or property arising from any use of any product, information, idea, or instruction contained in the content of this site. Some states do not allow the exclusion or limitation of incidental or consequential damages, so the above limitation or exclusion may not apply to you.

15. Indemnification

You agree to indemnify and hold harmless TRC and its affiliates and data providers from and against any Claims arising out of or relating to: (i) User Content you submit, post to or transmit through the Site; (ii) your use of the Site or the data or services provide on the Site; (iii) any claims by your Clients; and (iv) your violation of any rights of any other person in connection with the Site.

16. IRS Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained on this Site is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter that is contained on this Site.

17. Termination

TRC may terminate this Agreement any time, at will, in writing or via e-mail. Any terms of this Agreement that by their nature or understanding should survive termination of this Agreement shall survive, including sections 13, 14, 15, 16 and 17.

18. Other Agreements

1.     Governing Law. This Agreement shall be governed by the laws of the State of Missouri, without regard to conflicts of law provisions. The parties agree that the exclusive jurisdiction of any dispute arising out of, or relating to, this Agreement or any dispute arising out of, or relating to, this Agreement or services provided in connection therewith shall be in the state and federal courts located in the county of Jackson, State of Missouri.

2.     Entire Agreement. This Agreement, along with any Supplemental Agreements, is the entire and exclusive agreement between the parties, and it supersedes all previous communications, representations or agreements, either oral or written, between them with respect to this subject matter. No representations or statements of any kind made by any affiliate of TRC, which are not included in this Agreement, shall be binding on TRC or its affiliates.

3.     Amendments. Neither you nor TRC may modify or amend this Agreement in whole or in part without the prior written consent of both you and an authorized representative of TRC. However, TRC may replace its terms of service agreement from time to time and your subsequent use of the Site, or any content, programs or materials provided through the Site, will be subject in all respects to the terms and conditions of such terms of service in force at the time of such subsequent use.

4.     Waiver. No waiver of any provision herein shall be valid unless in writing and signed by an authorized representative of both you and TRC. TRC' failure to insist upon or enforce strict performance of any provision of this Agreement or any right shall not be construed as a waiver of any such provision or right.

5.     Severability. If any provision of this Agreement is determined to be illegal or unenforceable, such provision shall be automatically reformed and construed so as to be valid, operative and enforceable to the maximum extent permitted by law or equity while preserving its original intent. The invalidity of any part of this Agreement shall not render invalid the remainder of this Agreement.

6.     Miscellaneous. This Agreement shall enure to the benefit of TRC and its affiliates. Any and all references in this Agreement to TRC and its affiliates, including without limitation pursuant to Sections 13, 14 and 15 shall, where the context so permits, include TRC' parent companies, sister companies, and their respective subsidiaries, affiliates, directors, officers, employees, contractors and agents. The headings contained herein are for convenience only and shall have no legal or interpretive effect. Additional terms and conditions may apply when you use other services, affiliate services, third party content or third party software on or through a link provided on the Site. TRC may assign its rights and duties under this Agreement to any party at any time without notice to you.


 

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