LegacyTax NR Terms and Conditions

Effective: 12/20/2021

Please read this Agreement carefully as it governs your use of the LegacyTax NR software. The LegacyTax NR software is provided by Legacy Tax & Resolution Services., an Arizona Limited Liability Company (“LegacyTax NR” and “we”).

By clicking acceptance, logging into, accessing, or otherwise using any part of the LegacyTax NR website or materials (as defined below), or by manifesting your assent to these terms in any other manner, the User (as defined below) accepts and unequivocally agrees to be bound by all the terms and conditions of this Agreement. Suppose the User does not unequivocally agree to all of the terms of this Agreement. In that case, the User must refrain from logging into, accessing, or otherwise using any part of the LegacyTax NR materials.

You agree that your electronic signature in these methods is the legal equivalent of your manual signature on this Agreement. You further agree that your use of a keypad, mouse, or other devices to select an item, button, icon or similar act or action, or any other act or action in submitting materials to LegacyTax NR or accessing LegacyTax NR products or materials constitutes your electronic signature, acceptance, and Agreement. You also agree that no other certification or verification is necessary to validate your electronic signature, and the lack of such certification or verification will not in any way affect the enforceability of your electronic signature or any resulting agreement between you and LegacyTax NR. This End User License Agreement is also subject to the LegacyTax NR Terms and Conditions at https://www.legacytaxresolutionservices.com/legacy-tax-apps/legacytax-nr-terms-and-conditions. The LegacyTax NR Terms and Conditions will govern any conflict in terms with this End User License Agreement.

This End User License Agreement (“Agreement”) between LegacyTax NR and any person or entity (“User” or “you”) who purchases, accesses, or otherwise uses software, content, websites, information, materials, or other deliverables, whether in print or electronic form, on our through one or more LegacyTax NR-owned or operated websites (the “LegacyTax NR Network”) including LegacyTax NR software or other software otherwise made available by LegacyTax NR, and including any and all accompanying and supporting software, whether or not provided online, content and documentation, and any upgrades, modified versions, updates or additions thereto (collectively, the “LegacyTax NR Products”). If the User purports to be the agent of, represent, or otherwise act on behalf of an entity or any other person, references to the “User” or “you” shall include such entity or person in addition to such representative. LegacyTax NR and the User are collectively referred to as the “parties.”

In addition to this Agreement, the User shall be bound by and subject to any separate agreements entered into with LegacyTax NR by the User or any entity or other person on behalf of whom User purports to be the agent of, represent, or otherwise act (including, without limitation, the LegacyTax NR Terms and Conditions and any other terms governing the purchase or use of content as provided by LegacyTax NR from time to time).

1. LegacyTax NR Product Terms

A.Description

The LegacyTax NR Products are operated by LegacyTax NR and its current and future affiliates, including authorized distributors engaged by LegacyTax NR, e.g., universities, colleges, and businesses, through which LegacyTax NR provides the LegacyTax NR Products (“Distributors”). The LegacyTax NR Products are protected by the U.S. and international intellectual property laws and treaties. User’s access to the LegacyTax NR Products is licensed and not sold. LegacyTax NR (for itself and its affiliates) hereby reserves all rights not expressly granted to User, including, without limitation, the right to alter, modify, update, enhance, improve or create derivative or collective works incorporating LegacyTax NR Products and Services.

B. LegacyTax NR Products

Except as otherwise agreed in any separate agreements entered into with LegacyTax NR by the User or any entity or other person on behalf of whom User purports to be the agent of, represent or otherwise act, LegacyTax NR grants the User a limited, non-exclusive, personal, non-transferable, non-sublicensable, revocable license to access and use the LegacyTax NR Product in the original, unmodified form as delivered by LegacyTax NR only and solely for the purposes expressly authorized by LegacyTax NR. The User is not permitted to use or transfer the LegacyTax NR Product in any manner not expressly authorized by this Agreement, such separate Agreement, or applicable law or use the LegacyTax NR Product for the benefit of or on behalf of third parties without LegacyTax NR’s written consent, which it may grant or withhold in its sole discretion, including the preparation of tax returns, schedules, worksheets or related information on a professional or commercial basis. As between the User and LegacyTax NR, the User acknowledges that the right to grant authority to use the LegacyTax NR product belongs to LegacyTax NR and its Distributors. User shall not exceed the scope of User’s license to use LegacyTax NR, and the User shall not provide the User’s Account Information (as defined below) to another User for any reason, including, without limitation, for such other User to access additional features of the LegacyTax NR product. User shall not modify, reverse engineer, reverse compile, or disassemble any LegacyTax NR Product.

C. Accessibility of the LegacyTax NR Products.

The User understands and agrees that from time to time, the LegacyTax NR Products and/or certain features or functionality may be inaccessible or inoperable for any reason, including, without limitation:

(i) equipment or software malfunctions,

(ii) periodic maintenance procedures or repairs that LegacyTax NR may undertake from time to time, or

(iii) causes beyond the control of LegacyTax NR or which are not foreseeable by LegacyTax NR.

User acknowledges that access to and/or features and functionality of LegacyTax NR are provided over various facilities and communications lines. That information will be transmitted over local exchange and internet backbone carrier lines and through routers, switches, and other devices (collectively, “Carrier Lines”) owned, maintained, and serviced by third-party carriers, utilities, and internet service providers. All of them are beyond LegacyTax NR’s control. The use of Carrier Lines to access and use LegacyTax NR and transmit information is solely at the User’s risk. It is subject to all local, State, Federal, and other applicable laws.

D. Equipment

User shall be solely responsible for providing, maintaining, and ensuring the compatibility of all hardware, software, electrical, and other physical requirements necessary for the User’s access and use of the LegacyTax NR Products, including, without limitation, telecommunications and internet access connections and links, web browsers or other equipment, and programs and services required to access and use the LegacyTax NR Products and any other LegacyTax NR Products. The User is responsible for protecting the information on any computer by installing anti-virus software, updating software, password protecting files, and not permitting third-party physical or electronic access to the User’s computer or account.

2. Limitations

A. Account Information and Security

To access and use the LegacyTax NR Product, the User may be required to register with LegacyTax NR and select a username and password or otherwise activate LegacyTax NR for use (collectively, “Account Information”). This Account Information shall be used only by User, and User may not share or otherwise disclose User’s Account Information to any other party. The User shall be responsible for the security, confidentiality, and integrity of all information that User receives transmits through or stores using any LegacyTax NR Products. LegacyTax NR will store data of User for such time as is required according to its Agreement with User, for such time as required by law, in particular, Federal, State, and local jurisdictions, and for such time as necessary to preserve evidence of the use of LegacyTax NR Products and Services for the benefit of User and LegacyTax NR. LegacyTax NR does not commit to storing the User’s information once the use of LegacyTax NR Products and Services has resulted in the completion of the task for which the User engaged it.

The User shall be responsible for the security, confidentiality, and integrity of User’s Account Information and any authorized or unauthorized access and use of User’s account by any person. The User has the affirmative responsibility to monitor and control access to the User’s Account Information. Suppose at any time the User learns or suspects that their Account Information has been disclosed or otherwise made known to any person other than User. In that case, the User agrees to notify LegacyTax NR immediately. As part of this registration process, the User may be required to disclose the User’s email address to LegacyTax NR and, if so, the User is required to keep such email address current.

B. Monitoring

LegacyTax NR reserves the right but has no affirmative obligation to monitor User accounts to:

(i) operate the LegacyTax NR Products properly,

(ii) administer and manage the LegacyTax NR Products,

(iii) provide all Users with the highest quality products and services,

(iv) verify compliance with law or this Agreement,

(v) protect LegacyTax NR and its other users and/or

(vi) satisfy any law, regulation, subpoena, or other government requests.

C. Other Users

The User acknowledges that other users have access to the LegacyTax NR Products and information made available thereby. The actions of such other users are beyond the control of LegacyTax NR. Accordingly, LegacyTax NR does not assume any liability for or relating to any impairment of the privacy, security, confidentiality, integrity, availability, or restricted use of the LegacyTax NR Products or any content provided thereby from any other user’s actions or omissions.

D. Consent to Use of Data

The User agrees that LegacyTax NR may collect and use technical and related information regarding the User’s system and use of the LegacyTax NR Products, including, without limitation, technical information about the User’s computer, system and application software, and peripherals, that is gathered periodically to facilitate the provision of updates, support, and other services (if any) related to the LegacyTax NR Products to verify compliance with this Agreement, and to improve the LegacyTax NR Products and related Services.

E. Privacy Policy

To address the User’s privacy concerns, LegacyTax NR has instituted the following Privacy Policy, which is incorporated herein by this reference, and which the User accepts by clicking acceptance below.

F. Circumvention

The User agrees not to access the LegacyTax NR Products or any other aspect of or information contained on the LegacyTax NR website through any technology or means other than through the User’s account using User’s Account Information. The User agrees not to use or launch any automated system, including, without limitation, “robots,” “spiders,” or “offline readers,” that accesses the LegacyTax NR Products in a manner that sends more request messages to LegacyTax NR in a given period than a human can reasonably produce in the same period by using a conventional online web browser. The User agrees not to collect or harvest any personally identifiable information, including any other user’s Account Information, from LegacyTax NR, nor to use the communications systems provided by LegacyTax NR for any commercial solicitation.

3. LegacyTax NR Content, User Content, and User Conduct

A. LegacyTax NR Content

Each User may use the LegacyTax NR Products solely to prepare valid United States Federal and/or State tax return(s), complete Form W 4’s, complete Form 1042-S’s, and other forms determined by LegacyTax NR, and to determine residency and tax treaty entitlement, for which a User has paid all applicable fee(s), and after proper registration and any applicable payment, to file electronically and/or print such Federal and/or State tax return, FICA tax or ITIN tax identification number or other services determined by LegacyTax NR (collectively, the “Services”) in the jurisdiction(s) the User determines is appropriate. The LegacyTax NR Products contain confidential and proprietary information protected by copyrights, patents, trademarks, trade secrets, or other proprietary rights. These rights are protected in all forms, media, and technologies existing now or hereafter developed. This Agreement will govern the User’s use of the LegacyTax NR Products.

B. Inaccurate Content

All User Content (as defined below) originates from users and is beyond the control of LegacyTax NR. LegacyTax NR neither initiates the posting of such User Content nor monitors the specific content or accuracy of the user content. Without limiting the generality of any other provision of this Agreement, LegacyTax NR does not have and shall not in the future have any responsibility for or liability related to the accuracy, content, currentness, completeness, suitability, fitness for a particular purpose, or delivery of the User Content. The User is responsible for the accuracy, content, currentness, completeness, suitability, fitness for a specific purpose, and user content delivery. The User warrants that the User Content is accurate, current, and complete. The User shall indemnify LegacyTax NR for any and all losses or damages LegacyTax NR may incur regarding or related to the accuracy, content, currency, completeness, or delivery of the User Content pursuant to the indemnification provisions of this Agreement.

C. LegacyTax NR Standards and Conduct

The User’s privilege to use the LegacyTax NR Products is contingent upon the User’s compliance with the LegacyTax NR standards and conduct guidelines set forth by LegacyTax NR, as amended from time to time. LegacyTax NR may revoke the User’s privileges or take other appropriate measures to enforce these guidelines if violations are brought to its attention. As LegacyTax NR does not control or actively monitor the User Content posted on LegacyTax NR or the LegacyTax NR Network, under no circumstances will LegacyTax NR be liable in any way to User or any third person for any User Content, including, without limitation, for any loss or damage of any kind incurred as a result of the use of or exposure to the User Content. User agrees not to use or allow others to use the LegacyTax NR Network or the LegacyTax NR Products to do any of the following:

(i) Upload, post, email, or otherwise transmit any User Content that is unlawful, harmful, threatening, abusive, harassing, tortious, defamatory, libelous, slanderous, vulgar, obscene, pornographic, profane, indecent, sexually explicit, invasive of another’s privacy, hateful, or racially, ethnically or otherwise objectionable or intended to offend any person based on a person’s race, ethnic heritage, national origin, sex, sexual orientation or preference, age, physical or mental illness or disability, marital status, employment status, housing status, religion or other characteristics as may be defined by applicable civil rights laws or that is otherwise objectionable to LegacyTax NR in its sole discretion;

(ii) harm minors in any way;

(iii) impersonate any person or entity, including, but not limited to, a LegacyTax NR employee or representative, a moderator, guide or host or falsely state or otherwise misrepresent its affiliation with a person or entity;

(iv) forge headers or otherwise manipulate identifiers to disguise the origin of any User Content transmitted through LegacyTax NR, the LegacyTax NR Network, or LegacyTax NR Products;

(v) upload, post, or otherwise transmit any User Content that User does not have a right to transmit under any law or contractual or fiduciary relationships (such as inside information, proprietary and confidential information learned or disclosed as part of employment relationships or under nondisclosure agreements);

(vi) upload, post, or otherwise transmit any User Content that infringes any patent, trademark, trade secret, copyright, or other proprietary rights of any party;

(vii) upload, post or otherwise transmit any unsolicited or unauthorized advertising, promotional materials, “junk mail,” “spam,” “chain letters,” “pyramid schemes,” multi-level marketing opportunities, franchises or any other form of solicitation;

(viii) upload, post, or otherwise transmit any material or User Content that contains software viruses or any other malicious code, files, or programs designed to interrupt, disrupt, destroy, damage, or limit the functionality of any computer software or hardware or telecommunications equipment or violate the security of any computer network, crack passwords or security encryption codes or otherwise attempt to gain unauthorized access to any other computer system;

(ix) attempt to cause the traffic levels of the software or other networks to rise without reason or for malicious purpose, including, without limitation, through transmission of large files to people for malicious purposes, “mailbombing,” transmissions intended to raise the costs of another’s access through excessive traffic levels, denial of service or similar attacks, repeatedly sending the same content to another person for the purpose of harassment or otherwise causing an unreasonable increase in traffic levels or usage of LegacyTax NR software or products as solely determined by LegacyTax NR;

(x) disrupt the normal flow of dialogue, cause a screen to “scroll” faster than other users of the LegacyTax NR software can type or otherwise act in a manner that negatively affects other users’ ability to engage in meaningful exchanges;

(xi) interfere with or disrupt the servers or networks connected to LegacyTax NR or the LegacyTax NR Network or LegacyTax NR Products, or disobey any requirements, procedures, policies, or regulations of networks connected to LegacyTax NR or the LegacyTax NR Network or LegacyTax NR Products;

(xii) intentionally or unintentionally violate any applicable local, State, Federal, or international law;

(xiii) “stalk,” harass, threaten, invade the privacy of or engage in predatory behavior towards another user of the LegacyTax NR Network or the LegacyTax NR Products or any other person; or

(xiv) collect, store or use personal data about other users. The User’s privilege to use the LegacyTax NR Network and the LegacyTax NR Products is contingent upon the User’s compliance with the guidelines set forth above. LegacyTax NR may revoke the User’s privileges or take any other appropriate measures to enforce these guidelines if violations are brought to its attention. The User acknowledges that by providing the User with the ability to post User Content, LegacyTax NR, through the LegacyTax NR Network or the LegacyTax NR Products, is acting as a passive conduit for such distribution. Legacytax NR is not undertaking any obligation or liability relating to any User Content posted or activities undertaken to utilize the LegacyTax NR Network or any LegacyTax NR Products.

4. LegacyTax NR Tax Advice Services

A. LegacyTax NR Services

The LegacyTax NR Products include a feature that connects Users to an online ‘Live Chat’ service to obtain customer support for technical services. Users must access the internet to take advantage of the Live Chat service. Users acknowledge and agree that neither LegacyTax NR nor the LegacyTax NR Live Chat service advisor will sign a Federal or State tax return, FICA tax, ITIN tax identification application, or any other U.S. tax form, or pay any tax on a User’s behalf or act as the paid preparer of the return. LegacyTax NR reserves the right to amend or alter the LegacyTax NR service levels or availability at any time or for any reason. Additionally, LegacyTax NR may provide technical support to Users, including through the internet or email messages. The terms and conditions governing the offering of this support, which may require the payment of an additional fee, are subject to change as announced by LegacyTax NR from time to time.

B. Compliance with Law; Section 7216 Consent

LegacyTax NR will endeavor to inform any developer or service provider it engages to assist with specific tasks by contract (“Developer” or “Service Provider”) that the Customer Data includes sensitive tax return information subject to Internal Revenue Service (“I.R.S.”) regulations (including those concerning Internal Revenue Code (“I.R.C.”) sections 6713 and 7216, defined to include these sections as amended from time to time or their corresponding successor section numbers) governing its use and disclosure and that the penalties for unauthorized disclosure or use of tax return information under IRC 6713 and 7216 can result in criminal prosecution, imprisonment and the assessment of monetary fines. LegacyTax NR will contract with Developers or Service Providers who have access to such Customer Data. LegacyTax NR requires that such Developers and Service Providers not disclose such sensitive tax information to any third persons unless required by law. Additionally, Developers and Service Providers will be directed to notify, represent, and warrant that they notify in writing any of their employees or contractors who may have access to such Customer Data of the applicability of I.R.C. Sections 6713 and 7216, including a description of the requirements and penalties of those sections. Developer and Service Providers, as well as affiliates of LegacyTax NR (including servicers, servers, entities, and persons located outside the United States will be required to ensure that all tax return information (including tax preparation, assistance and/or support related thereto) must remain within the United States unless an explicit I.R.C. Section 7216 consent for disclosure for storing or sending such information for Services to be provided outside the United States has been obtained from the User. For this reason, when accepting this End User License Agreement, User expressly and explicitly provides User’s 7216 consent as described above and as provided in detail as a document entitled “Consent to Disclosure of Tax Return Information under I.R.C. Section 7216 Disclosure Consent Requirements” that appears immediately following section 13 below.

C. Electronic Filing

Suppose the User chooses an option to file any tax return electronically. In that case, the User hereby consents to have such tax return electronically filed through LegacyTax & Resolution, LLC., an Arizona Limited Liability Company.

5. Intellectual Property

A. LegacyTax NR Products

The LegacyTax NR Intellectual Property Rights (as defined below) are the valuable, confidential property of LegacyTax NR and its licensors. International intellectual property laws protect such LegacyTax NR Intellectual Property Rights. The User may use the LegacyTax NR Products as permitted herein and may not otherwise modify, adapt, translate, or create derivative or collective works based on the LegacyTax NR Products without the prior written consent of LegacyTax NR. As between the parties, LegacyTax NR holds all rights, title, and interest in and to the LegacyTax NR Products, with the exception of the User Content, and including, without limitation, all ancillary and interface software, all current and future enhancements, revisions, new releases and updates thereof and any derivative or collective works based thereon and all documentation thereto, all copyrights, trademarks, trade secrets, patents and goodwill therein, and all images, photographs, illustrations, graphics, audio and video created by or for LegacyTax NR therein (collectively, the “LegacyTax NR Intellectual Property Rights”).

B. User Content

The User shall be solely responsible for the posting or providing User Content. In connection with the User Content, the User affirms, represents, and warrants that User owns or has the necessary licenses, rights, consents, and permissions to use and authorize LegacyTax NR to use all proprietary rights in and to any and all User Content to enable inclusion and use of the User Content in the manner contemplated by the LegacyTax NR Products. The User retains all ownership rights in User Content. By posting or providing User Content to LegacyTax NR Networks or the LegacyTax NR Products, the User hereby grants LegacyTax NR a perpetual, irrevocable, worldwide, non-exclusive, royalty-free, sub-licensable, and transferable license to use, reproduce, distribute, modify, edit, adapt, publish, translate, incorporate, prepare derivative and collective works utilizing, display and perform the User Content in any form, medium or technology now known or later developed throughout the universe. In addition, the User hereby waives (or warrants that the owner of such User Content has expressly waived) any and all “moral rights” in the User Content as to any of the foregoing rights and licenses granted to LegacyTax NR. LegacyTax NR does not permit infringing activities or infringing intellectual property rights using the LegacyTax NR Products. LegacyTax NR will remove or disable all User Content or other content if properly notified that such User Content or other content infringes on another person’s intellectual property rights. LegacyTax NR reserves the right to remove or disable User Content without prior notice.

C. Trademarks

LegacyTax NR™ and the LegacyTax NR™ logo and any other trademarks used by LegacyTax NR, whether or not included in the LegacyTax NR Products, and any logos relating to the foregoing, are trademarks or service marks of LegacyTax NR and its licensors (collectively, the “LegacyTax NR Trademarks”). All other trademarks, service marks, and logos used in the LegacyTax NR Products are their respective owners’ trademarks, service marks, or logos.

D. Use of Intellectual Property

Except as otherwise expressly permitted by LegacyTax NR, the User may not copy, reproduce, republish, store, upload, post, transmit, analyze, adapt, reformat, print, distribute, commercially exploit or publicly display the LegacyTax NR Intellectual Property Rights, LegacyTax NR, and all other LegacyTax NR Products, the LegacyTax NR Trademarks or the Confidential Information (as defined below) or any portion thereof in any manner whatsoever without the prior written consent of LegacyTax NR. User may not remove, reproduce, alter, use, display, modify, copy or obscure any copyrighted material, trademark, service mark, legal or other proprietary notices in or on any portions of the LegacyTax NR Intellectual Property Rights, any LegacyTax NR Products, the LegacyTax NR Trademarks, the Confidential Information or any User Content or any part thereof.

6. Purchases

A. This Agreement, the Terms and Conditions, and any other terms set forth by LegacyTax NR at the time of purchase or agreements between User and LegacyTax NR shall govern the use of the LegacyTax NR Products and the LegacyTax NR Network. The User agrees that LegacyTax NR shall have no liability to User for LegacyTax NR Content that may be found to be offensive, indecent, or objectionable. LegacyTax NR Content types (including categories, sub-categories, and genres) and descriptions are provided for convenience, and LegacyTax NR does not guarantee their accuracy. Prices and availability of products are subject to change without notice. Errors will be corrected where discovered, and LegacyTax NR reserves the right to revoke any stated offer and to correct any errors, inaccuracies, or omissions, including after an order has been submitted and whether or not the order has been confirmed and the User’s payment method accepted and charged.

B. If applicable, prices for LegacyTax NR Products and Services are ultimately determined at the time each User elects to print or e-file a Federal and/or State tax return, FICA tax or ITIN tax identification number form, and any other Services provided from time to time at checkout, and are subject to change without notice. Each User is obligated to confirm that the pricing for the use of the LegacyTax NR Products or Services has not changed, particularly if some time has passed between the date a User started a Federal and/or State tax return, FICA tax, or ITIN tax identification number form and the date such Federal and/or State tax return, FICA tax or ITIN tax identification number form is finished and ready for filing or printing. The price for the use of the LegacyTax NR Products is established at the time of payment, and LegacyTax NR shall make no price changes once payment is received. All payments will be billed and are payable in U.S. dollars. A User will not be able to print or file tax Federal and/or State tax returns, FICA tax, or ITIN tax identification number forms without registering or paying for the LegacyTax NR Product. LegacyTax NR is not responsible for any federal, state, use, sales, property, or other taxes or duties on any LegacyTax NR Product or any taxes shown to be due under any LegacyTax NR Product.

C. LegacyTax NR’s refund and cancellation policy is limited to the circumstances described in this section. To qualify for a refund, the User must not have been delivered the LegacyTax NR Product or Service. Once delivered with appropriate payment made and a Service provided, no refund will be issued. Cases eligible for a refund are limited to the following:

(i) Duplicate payment or accidental over-payment for a LegacyTax NR Product or Service (e.g., you were charged more than once for the identical LegacyTax NR Product or Service);

(ii) If post review, a return was prepared inaccurately solely because of a calculation error computed by a LegacyTax NR Product and not due to inaccuracy in the information provided by User or governmental errors; or

(iii) Any other unique circumstance explained by you and approved by LegacyTax NR in its sole discretion (including any mandatory provision of applicable law).

If a refund is approved, LegacyTax NR will endeavor to initiate the refund within five business days of its approval. We will notify you via email of your refund if approved. The refund will be returned to the credit card company or other financial entity you used for payment. There may be an additional delay in receiving a credit added by the institution you used for payment.

Cases ineligible for a refund are all other cases, including but not limited to the following:

(1) User refuses or fails to follow the instructions regarding the LegacyTax NR Product or instructions of the LegacyTax NR Customer Service Team;

(2) The LegacyTax NR Product or Service was purchased by you by mistake or on your assumption that it does something that it is not intended to do and is not stated it would do;

(3) You claim that the LegacyTax NR Product or Service will do something that is not stated in the user guide for the LegacyTax NR Products, on the LegacyTax NR homepage description, or in other documentation supplied by LegacyTax NR as a capability of the LegacyTax NR Product or Service;

(4) You or the User did not read the Terms and Conditions and/or Frequently Asked Questions concerning the LegacyTax NR Product or Service purchased, and because of that, what you bought or received is different from what you expected;

(5) You changed your mind after purchase and no longer want the LegacyTax NR Product or Service because of that;

(6) You purchased or used other software or service that you decided might better meet your needs;

(7) You do not provide requested assistance or information required to prepare and deliver the results from the use of the Product or Service;

(8) A bug or technical defect is reported to LegacyTax NR and fixed in time for you to file your tax return on a timely basis;

(9) A problem in using our LegacyTax NR Product or Service is caused by your system or network settings or by a third-party application or device; or

(10) A problem arises because of unused, lost, or misplaced access codes. (For example, LegacyTax NR does not control the distribution or access rules concerning user discount codes by individual schools, universities, or colleges.

Cancellation of your purchase of a LegacyTax NR Product or Service with refund may be approved by LegacyTax NR only for non-automated LegacyTax NR Products (those which are not delivered instantly at the time of payment). All LegacyTax NR Products and Services to be provided immediately at the time of payment cannot be canceled, and only the refund policy described above might apply.

7. Links

LegacyTax NR encourages Users to be aware when Users leave the LegacyTax NR Products or otherwise visit external sites and read the terms and conditions and privacy policy governing each other websites that the User visits. The LegacyTax NR Network or the LegacyTax NR Products and other users or third parties may provide links to other Internet websites or resources. LegacyTax NR has no control over such sites and resources. Therefore the User acknowledges and agrees that LegacyTax NR does not endorse and is not responsible for any such external sites or resources, the privacy policies and other practices of such sites or resources, or for any content, information, advertising, products, or other materials on or available from such sites or resources. The User further acknowledges and agrees that LegacyTax NR shall not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with use of or reliance on any such content, information, advertising, products or other material available on or through such site or resource. By using the LegacyTax NR Network or the LegacyTax NR Products, the User expressly relieves LegacyTax NR from any and all liability arising from the User’s use of any third-party website.

8. User Representations

User represents and warrants to LegacyTax NR that: (a) User (i) has reached the age of majority in the jurisdiction where User resides (generally 18, 19, or 21 years of age depending on the jurisdiction), (ii) is an emancipated minor under the laws of User’s jurisdiction of domicile and/or residence, (iii) possesses legal parental or guardian consent or (iv) otherwise has the power and authority to enter into and perform User’s obligations under this Agreement; (b) User has provided and will maintain accurate, complete and current registration information with LegacyTax NR, including, without limitation, User’s legal name, address, telephone number and email address, and financial information, and will promptly provide updated information to LegacyTax NR in the event such information changes (User acknowledges that the address provided by User is used to determine, and can directly affect, the amount of sales tax or other taxes due); (c) User is an authorized representative of the entity or party on whose behalf User purports to act; (d) User shall comply with all terms and conditions of this Agreement and any other agreement between the parties; (e) User’s access to and use of the LegacyTax NR Products or the LegacyTax NR Network does not and will not constitute a breach or violation of any other agreement, contract, terms of use, or similar policy or understanding to which User is or may be subject; and (f) User will not use the LegacyTax NR Network or the LegacyTax NR Products to violate any statute, law, rule or regulation or to otherwise violate the legal rights of LegacyTax NR or any other person.

9. Termination

This Agreement is effective upon User’s acceptance as set forth herein and shall continue in full force until terminated as set forth herein. This Agreement will terminate automatically without notice from LegacyTax NR if the User fails to comply with any provision of this Agreement. User may terminate this Agreement by removing all LegacyTax NR Products and LegacyTax NR Content from User’s database and notifying LegacyTax NR that User has done so. Upon termination, the User shall terminate the LegacyTax NR Products and destroy any copies of the LegacyTax NR Products in the User’s possession. Except as expressly granted herein, the User shall not be entitled to any refund on any portion of any fees or other charges paid in connection with this Agreement. LegacyTax NR reserves the right to discontinue or suspend any aspect of or access to the LegacyTax NR Products at any time. LegacyTax NR may terminate the User’s access to LegacyTax NR if, under appropriate circumstances, the User is a repeat infringer of another’s intellectual property or other rights.

10. Disclaimer of Warranties

LEGACYTAX NR AND THE LEGACYTAX NR PRODUCTS AND SERVICES ARE PROVIDED “AS IS,” “WHERE IS,” AND “AS AVAILABLE” WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED. THE USE OF LEGACYTAX NR AND THE LEGACYTAX NR NETWORK AND LEGACYTAX NR PRODUCTS ARE AT THE USER’S SOLE RISK. LEGACYTAX NR DOES NOT WARRANT THAT USER’S USE OF LEGACYTAX NR WILL BE UNINTERRUPTED OR ERROR-FREE, NOR DOES LEGACYTAX NR MAKE ANY WARRANTY AS TO THE ACCURACY OF ANY USER CONTENT OR AS TO ANY RESULTS THAT MAY BE OBTAINED BY USE OF THE LEGACYTAX NR PRODUCTS OR SERVICES. LEGACYTAX NR MAKES NO OTHER WARRANTIES, EXPRESS OR IMPLIED IN RELATION TO THE LEGACYTAX NR NETWORK, LEGACYTAX NR PRODUCTS OR USER CONTENT, INCLUDING, WITHOUT LIMITATION, ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR APPLICATION, ARISING BY VIRTUE OF CUSTOM OF TRADE OR COURSE OF DEALING, TITLE, NON-INFRINGEMENT OR TIMELINESS, SUITABILITY, ACCURACY, OR FITNESS FOR A PARTICULAR PURPOSE. THE USER IS SOLELY RESPONSIBLE FOR ANY AND ALL ACTS OR OMISSIONS TAKEN IN RELIANCE ON THE LEGACYTAX NR PRODUCTS OR ANY INFORMATION OR USER CONTENT THEREIN, INCLUDING, WITHOUT LIMITATION, INACCURATE OR INCOMPLETE INFORMATION. ANY IMPLIED WARRANTIES THAT CAN NOT BE DISCLAIMED ARE LIMITED TO THE SHORTEST PERIOD PERMITTED BY APPLICABLE LAW. TO THE EXTENT THAT THE LAW APPLICABLE IN ANY PARTICULAR JURISDICTION PRECLUDES THE FULL RANGE OF LIMITATIONS STATED IN SECTIONS 10 AND 11, THE LIMITATIONS OF LIABILITY AND REMEDIES CONTAINED HEREIN WILL BE APPLIED AS BROADLY AS POSSIBLE TO LIMIT THE LIABILITY OF LEGACYTAX NR AND THE RANGE OF REMEDIES THAT MAY BE APPLIED AGAINST IT.

11. Limitation of Liability

USER EXPRESSLY AGREES THAT NEITHER LEGACYTAX NR NOR ANY OF ITS DISTRIBUTORS OR AFFILIATES SHALL BE LIABLE TO USER OR ANY OTHER PERSON FOR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, PUNITIVE OR EXEMPLARY DAMAGES FOR ANY MATTER ARISING FROM OR RELATING TO THIS AGREEMENT, THE LEGACYTAX NR PRODUCTS OR SERVICES, USER CONTENT, OR THE INTERNET GENERALLY, INCLUDING, WITHOUT LIMITATION, USER’S USE OR INABILITY TO USE THE LEGACYTAX NR NETWORK, THE LEGACYTAX NR PRODUCTS OR SERVICES, USER CONTENT, ANY CHANGES TO OR INACCESSIBILITY OF THE LEGACYTAX NR NETWORK OR THE LEGACYTAX NR PRODUCTS, ANY INACCURACY OR INCOMPLETENESS OF USER CONTENT OR INFORMATION CONTAINED IN THE LEGACYTAX NR PRODUCTS, ANY DELAY, FAILURE, UNAUTHORIZED ACCESS TO OR ALTERATION OF ANY TRANSMISSION OR DATA, ANY MATERIAL OR DATA SENT OR RECEIVED OR NOT SENT OR RECEIVED, ANY TRANSACTION OR AGREEMENT ENTERED INTO THROUGH THE LEGACYTAX NR PRODUCTS OR SERVICES OR ANY DATA OR MATERIAL FROM A THIRD-PERSON ACCESSED ON OR THROUGH THE LEGACYTAX NR PRODUCTS, WHETHER SUCH LIABILITY IS ASSERTED ON THE BASIS OF CONTRACT, TORT, NEGLIGENCE OR OTHERWISE.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, LEGACYTAX NR’S AND ANY OF ITS AFFILIATES OR SUBSIDIARIES’ TOTAL LIABILITY FOR DIRECT DAMAGES SHALL NOT EXCEED THE TOTAL PURCHASE PRICE PAID, IF ANY, BY USER TO LEGACYTAX NR HEREUNDER. SUPPOSE THE USER IS DISSATISFIED WITH ANY LEGACYTAX NR PRODUCTS OR SERVICES. IN THAT CASE, THE USER’S SOLE AND EXCLUSIVE REMEDY SHALL BE FOR THE USER TO DISCONTINUE THE USE OF THE LEGACYTAX NR PRODUCTS AND TERMINATE THIS AGREEMENT IN ACCORDANCE WITH SECTION 10.

Unless expressly stated or agreed in writing by LegacyTax NR, LegacyTax NR is not providing legal or tax advice is not providing advice or guidance on the purchase or sale of securities, is not a broker-dealer or an insurer with regard to the performance of the LegacyTax NR Network, the LegacyTax NR Products or Services or User Content. LegacyTax NR’s disclaimer of warranties and the limitation of liability and remedy are a reflection of the risks assumed by the parties for the User to obtain the rights to use LegacyTax NR and any other LegacyTax NR Products and Services at the specified price. User assumes all risk for: (i) all liabilities disclaimed by LegacyTax NR contained herein; and (ii) all alleged damages in excess of the amount, if any, of the limited remedy provided hereunder.

User specifically acknowledges and agrees that LegacyTax NR shall not be liable for User Content or defamatory, offensive, or illegal conduct of any third party. The risk of harm or damage from the foregoing is borne solely by the User. To the extent that any limitation of liability or remedy is not permitted in a particular jurisdiction, the limitations of liability and remedy will be construed as broadly as possible to carry out the intention of limiting rather than permitting liability and remedies.

LegacyTax NR will not audit or otherwise verify any information the User provides and is not responsible for disallowed deductions or the inclusion of additional unreported income or resulting taxes, penalties, or interest. Except for the reimbursement for LegacyTax NR’s calculation errors described herein, the entire cumulative liability of LegacyTax NR and its suppliers for any reason arising from or relating to this Agreement shall be limited as set forth in Section 10 and 11.

LegacyTax NR shall not be liable for loss of profits or investment, tax positions taken by User, inability to file User’s Federal and/or State tax return, FICA tax or ITIN tax identification number form, delay in preparing the User’s Federal and/or State tax return, FICA tax or ITIN tax identification number form, incorrect or incomplete information provided to LegacyTax NR, any access to, or use of, User’s password and User ID by an unauthorized person.

The financial or educational institutions through which User may access the LegacyTax NR Products or Services shall not have liability resulting from User’s use of the LegacyTax NR Products or Services.

12. Indemnification

The User agrees to indemnify, hold harmless and defend LegacyTax NR, any of its licensors, affiliates or subsidiaries and any members, officers, employees and agents of the foregoing, from and against any action, cause, claim, damage, debt, demand or liability, including reasonable costs and attorney’s fees, asserted by any person or entity, arising out of or relating to: (a) this Agreement or the User’s violation of the terms and conditions thereof; (b) User’s use of the LegacyTax NR Network or the LegacyTax NR Products, including any data, User Content, communication or work transmitted or received by User; (c) any unacceptable use of the LegacyTax NR Products by User or through User’s account, including, without limitation, any statement, data or User Content posted, made, transmitted or republished by User which is prohibited as unacceptable under this Agreement; (d) gross negligence, fraud or any intentional or negligent act or omission of User; (e) the User’s violation of any third party rights, including, without limitation, any intellectual property or privacy right; and (f) any claim that any User Content posted by the User caused damage to a third party.

13. Miscellaneous

A. Independent Contractors

The parties are and shall be independent contractors. By virtue of this Agreement, neither party shall have any right, power, or authority to act or create any obligation, express or implied, on behalf of the other party.

B. Amendment

No amendment or modification of this Agreement will be binding unless in writing and signed by LegacyTax NR. The terms of this Agreement will govern any upgrades to the LegacyTax NR Products provided by LegacyTax NR that replace or supplement the original LegacyTax NR Products unless such upgrade is accompanied by a separate or substitute agreement case the terms of that Agreement will govern.

C. Assignment

The User shall not assign any of its rights, duties, or obligations under this Agreement without the prior written consent of LegacyTax NR, and any attempted assignment or delegation without such consent shall be void and of no effect.

D. Waiver

No waiver of any term, provision or condition of this Agreement, whether by conduct or otherwise, in any one or more instances, shall be deemed to be, or shall constitute, a waiver of any other term, provision or condition hereof, whether or not similar, nor shall such waiver constitute a continuing waiver of any such term, provision or condition hereof. No waiver shall be binding unless executed in writing by the party making the waiver.

E. Severability

Suppose any provision of this Agreement is determined to be illegal or unenforceable. In that case, such provision will be enforced to the maximum extent possible, and the other provisions will remain fully effective and enforceable.

F. Notice

Unless otherwise provided in this Agreement, all notices shall be in writing and shall be deemed to be delivered when sent by certified or registered mail, postage prepaid, or email to either party’s last known post office or email address, respectively. The User hereby consents to notice by email.

G. Law

This Agreement shall be treated as though it were executed and were to be performed in Cook County, Illinois, U.S.A. and will be governed by and construed in accordance with the laws of the State of Illinois, without regard to conflict of laws principles. LegacyTax NR does not represent that the LegacyTax NR Products or Services are appropriate or available for use in all countries.

H. Dispute Resolution

In any dispute between the parties, they shall first endeavor to resolve it by amicable discussion. If this fails to resolve the dispute, either party may commence formal dispute resolution solely as follows, within seven (7) days after providing a written statement to the other party that informal efforts at dispute resolution have failed. Any controversy or claim arising out of or relating to any agreement between LegacyTax NR and User, or the breach thereof, shall be determined by arbitration administered by the American Arbitration Association in accordance with its Commercial Arbitration Rules. The number of arbitrators shall be one. The place of arbitration shall be Chicago, Illinois, U.S.A. The language of the arbitration shall be English. User will not file a lawsuit against LegacyTax NR or otherwise participate in a lawsuit against LegacyTax NR as a named representative in litigation requesting class-action designation.

I. Timely Assertion of Claims

No claim arising under this Agreement may be brought by the User more than one (1) year after the cause of action has accrued without regard to any applicable statute of limitations.

J. Equitable Relief

The parties agree that breach of the provisions of this Agreement, including, without limitation, the unauthorized use or duplication of the LegacyTax NR Products, would cause irreparable harm and significant injury to LegacyTax NR, which would be both difficult to ascertain and which would not be compensable by damages alone. The parties, therefore, agree that LegacyTax NR has the right to enforce the provisions of this Agreement by injunction (without the necessity of posting bond), specific performance, or other equitable relief without prejudice to any other rights and remedies LegacyTax NR may have for User’s breach of this Agreement, pending resolution of a dispute pursuant to arbitration as specified above in section 13(H).

K. Attorney’s Fees

The prevailing party in any dispute will be entitled to reasonable fees of attorneys, accountants, and other professionals and costs and expenses in addition to any other relief to which such prevailing party may be entitled by award or injunctive relief.

L. Headings

The captions and headings of this Agreement are included for ease of reference only and will be disregarded in interpreting or construing this Agreement.

M. Force Majeure

LegacyTax NR shall not be responsible or liable for failure to fulfill its obligations under this Agreement due to any unforeseeable event beyond the control of, and not caused by the fault or negligence of LegacyTax NR or its agents, including, without limitation, an act of God, fire, earthquake, flood, explosion, the action of the elements, war invasion, terrorism, insurrection, riot, mob violence, sabotage, inability to procure equipment, facilities, materials or supplies in the open market, failure of power, failure of transportation, failure of telecommunications systems or infrastructure, failure of internet providers, strike, lockout, the action of labor unions, condemnation, requisition, law or order of government, civil or military authorities; provided that LegacyTax NR shall promptly resume or remedy, as the case may be, the performance of its obligations hereunder as soon as practicable after such event is concluded.

N. Survival

The terms and provisions of Sections 3-12, inclusive, shall survive any termination or expiration of this Agreement.

O. Entire Agreement

This Agreement, in conjunction with any other written agreement entered into between the parties (including, without limitation, the LegacyTax NR Terms of Use), constitutes the complete and exclusive statement of the Agreement between the parties with respect to the LegacyTax NR Products and supersedes any and all prior or contemporaneous communications, representations, statements and understandings, whether oral or written, between the parties concerning the LegacyTax NR Network and the LegacyTax NR Products.

P. Contact Information

Users can contact LegacyTax NR by email at hello@Legacytaxresolutionservices.com if they have a question or concern about LegacyTax NR. If you have a query about any other LegacyTax NR Product or Service, contact hello@Legacytaxresolutionservices.com.

Consent to Disclosure of Tax Return Information under I.R.C. Section 7216 Disclosure Consent Requirements

LegacyTax NR is a tax preparation software customized to enable international students in the U.S. to file their Federal, State, and FICA tax returns and apply for an ITIN where needed. LegacyTax NR is a product operated by LegacyTax NR and serviced by LegacyTax NR’s international team of tax professionals and preparers. Due to the international profile of the LegacyTax NR clients and their tax needs, LegacyTax NR draws on a global team of tax specialists to ensure international double taxation treaties are applied correctly.

To ensure your tax return is prepared in a compliant and correct manner, LegacyTax NR draws on the expertise and experience of the international LegacyTax NR tax team. In line with the Internal Revenue Code and U.S. Federal law, you consent to our sharing and storing your data, including your Social Security Number (“SSN”), employment, and tax data, with our international tax team to ensure your tax return is compliant. We will also make your data available to your university’s payroll and finance personnel to allow them to withhold taxes from any scholarships or campus income based on our residency and tax treaty determinations.

Unless authorized by law, we cannot disclose, without your consent, your tax return information to third parties (our international colleagues will qualify as third parties as they are employed by LegacyTax NR’s international affiliates, not by LegacyTax NR, Inc. directly) for purposes other than the preparation and filing of your tax return and, in certain limited circumstances, for purposes involving tax return preparation. Federal law requires this consent form to be provided to you. If you consent to disclose your tax return information, Federal law may not protect your tax return information from further use or distribution.

If you agree to disclose your tax return information, your consent is valid for one year. You are not required to grant this consent. However, because our ability to disclose your tax return information to another tax return preparer affects the service we provide to you and its cost, we must decline to provide you with service or change the terms of service we provide to you if you refuse to grant this consent.

This consent to disclose may result in your tax return information being disclosed to a tax return preparer located outside the United States, including your personally identifiable information such as your SSN. Both the tax return preparer in the United States that will disclose your SSN and the tax return preparer located outside the United States which will receive your SSN maintain an adequate data protection safeguard (as required by the regulations under 26 U.S.C. Section 7216) to protect the privacy and prevent unauthorized access of tax return information.

Suppose you consent to the disclosure of your tax return information. In that case, Federal agencies may not be able to enforce U.S. laws that protect the privacy of your tax return information against a tax return preparer located outside of the U.S. to which the information is disclosed.

Please note that some LegacyTax NR staff and LegacyTax NR affiliates may be located outside the United States.

Suppose you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission. In that case, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484 or by email at complaints@tigta.treas.gov. Additionally, if you wish to discuss any of the points raised in this disclosure agreement, please email info@legacytaxresolutionservices.com.

Diversity Mission Statement

LegacyTax NR, as part of Legacy Tax & Resolution Services, is an equal opportunities employer that strives to create an inclusive culture free from discrimination and harassment. We are committed to investing in our Diversity and Inclusion programs and have appointed a dedicated Diversity and Inclusion Committee whose objective is to create processes, tools, and resources that will enable us to increase diversity in our workforce. From building a culture where all employees can bring their best selves to work to executing diversity initiatives that support everyone, we are committed to building a workplace for all.