Information Retention

Our records and files are our property and are not a substitute for your own records. Our firm destroys our client files, including tax returns and work papers, 12 months after the filing deadline. After this time, these items will no longer be available. Catastrophic events or physical deterioration may also result in our firm’s records being unavailable.

Technology and Information Policy

To facilitate our services to you, we utilize various technologies in the preparation of your income tax returns. You expressly authorize us to use computer software and third-party service providers for the preparation and electronic filing of your tax returns, which is common practice for the industry. In connection with the preparation of the returns, we may communicate with you or others via email transmissions. You acknowledge that emails can be intercepted and read, disclosed, or otherwise used or communicated by an unintended third party and therefore we cannot guarantee that emails from us will be properly delivered and read only by the addressee. Therefore, we disclaim and waive any liability or responsibility whatsoever for the interception or unintentional disclosure of emails. In that regard, you agree that Kristofek does not have any liability for any loss or damage to any person or entity resulting from the use of email transmissions.

Electronic communication and transmission of data is the preferred method of communication at Kristofek Financial as it is more secure and reliable than manual methods. While we accept manual methods of communication, Kristofek is in no way liable if information is lost in transit or delivery via mail or other manual communication methods.

If there is a change in contact information (including but not limited to phone number, email address, mailing address, fax), the client must inform Kristofek Financial of this change. If notification of a change in contact information is not received, Kristofek is in no way liable if information is sent to old contact information (including but not limited to phone number, email address, mailing address, fax).

Joint Returns

If the income tax returns we are to prepare in connection with this engagement are joint returns, and because you will each sign those returns, each of you is our client. You each acknowledge that there is no expectation of privacy from the other concerning our services in connection with this engagement, and we are at liberty to share with either of you, without the prior consent of the other, any and all documents and other information concerning your returns.

In the case of a joint return, if either of you requests that an analysis of tax liabilities be prepared based upon the joint return and each taxpayer's separate liabilities, you realize that the preparation of such an analysis creates a conflict of interest for the tax preparer. Therefore, you will provide us with direction regarding the assumptions and information to be used in the preparation of such analysis. Furthermore, you waive our requirement to be free of conflicts of interest when preparing this analysis.

Conflicts

The potential for conflicts of interest exists in any engagement. In the event that we, in our sole discretion, believe that a conflict has arisen affecting our ability to service your account in accordance with either the ethical standards of our firm or the ethical standards of our profession, we may be required to suspend or terminate our services.

Termination

We reserve the right to suspend our services or withdraw from this engagement at any time. If we elect to terminate our services, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed your return. You will be obligated, through the date of termination, to compensate us for all outstanding invoices as well as our final invoice, and to reimburse us for our entire out of pocket costs. For these purposes, any nonpayment, our inability to sign the tax return, or non-response by you of information requested (among other things) will constitute a basis for our election to terminate our services.