DTCO Client Service Agreement

1. Services and scope

DTCO provides corporate tax-compliance oversight, audit-readiness support, book-to-tax review, financial reconstruction, practitioner coordination, and related services expressly described in the selected package or a written scope of work.

DTCO does not provide legal services and does not perform CPA audit or attestation services unless separately and lawfully engaged to do so. Tax-return preparation, bookkeeping catch-up, legal representation, litigation, tax controversy representation, amended returns, examination representation, and material reconstruction beyond the selected package scope are not automatically included and may require a separate written scope and fee.

2. Client responsibilities

Client will provide complete, accurate, and timely records and access reasonably needed for DTCO to perform the engagement. DTCO may rely on information supplied by Client and Client’s existing professionals. Client remains responsible for the accuracy and completeness of supplied information and for decisions made based on it.

3. Billing and payment

The Q4 Tax Compliance Readiness Review is a one-time $2,500 engagement billed in full through Square at enrollment. By selecting the Q4 Review billing authorization, Client authorizes that one-time charge.

Foundation, Strategic, and Executive are billed monthly in advance through Square. The first payment is due at enrollment. By selecting a monthly package and checking the recurring-billing authorization box, Client authorizes recurring electronic billing for the selected monthly fee. Client will keep the payment method current.

If a recurring payment fails, DTCO may rely on Square-supported retry procedures. Client will receive notice and has five business days to correct the failed payment. DTCO may pause services after that cure period until the account is current. No separate late fee is charged unless an existing Square setting lawfully applies.

4. Initial term and cancellation

The initial term for each monthly package is three months. After the initial term, the engagement continues month-to-month unless terminated. Client may cancel recurring services after the initial term with 30 days’ written notice to digitaltaxcomplianceop@gmail.com. Cancellation does not create a refund for a billing period that has begun and in which services have commenced.

DTCO may suspend or terminate for nonpayment; failure to provide necessary records or information; unlawful or unethical requested activity; material breach; abusive or threatening conduct; or circumstances making continued performance professionally inappropriate. DTCO will provide reasonable notice when practical.

5. Refund principles

Payments for services already performed or a billing period in which work has commenced are generally non-refundable, except for duplicate or error payments or where applicable law requires otherwise.

The $7,500 custom-engagement deposit is applied to engagement fees. If Client terminates after work begins, DTCO may apply the deposit to earned fees, work performed, and agreed costs. Any remaining unearned balance will be handled under the written scope, this agreement, and applicable law. If DTCO cancels before substantive work begins, unearned prepaid fees will be returned as appropriate.

6. Scope changes and out-of-scope work

The selected package covers only the recurring services described for that package. Material additions involving the number of entities or jurisdictions, transaction volume, reconstruction requirements, examinations or notices, historical years, tax-return preparation, specialized research, representation, or special projects may require a written change order or separate scope and additional fees. A monthly subscription does not require DTCO to perform material out-of-scope work.

7. No guarantees and third-party professionals

DTCO does not guarantee any tax result, refund, tax savings, audit or examination result, IRS or state decision, or other outcome. DTCO may coordinate with CPAs, EAs, accountants, attorneys, payroll providers, and other practitioners but is not responsible for their independent acts or omissions.

8. Confidentiality and data handling

DTCO will use commercially reasonable safeguards for confidential information. Sensitive tax documents, Social Security numbers, banking credentials, passwords, or similar sensitive material should be transmitted only through secure methods designated by DTCO—not ordinary website forms or ordinary email.

9. Electronic communications and signatures

Client consents to electronic communications, electronic records, and electronic signatures. Typing the signer’s name and submitting the required acceptance confirms authority to bind the identified Client and creates a dated electronic record.

10. Limitation of liability

To the fullest extent permitted by applicable law, DTCO will not be liable for indirect, incidental, special, exemplary, punitive, or consequential damages, or for losses arising from inaccurate, incomplete, or untimely information supplied by Client or third parties. To the fullest extent permitted by law, DTCO’s aggregate liability arising from the engagement will not exceed fees paid by Client to DTCO for the specific services giving rise to the claim during the six months preceding the event. This provision does not limit rights or liabilities that cannot legally be waived.

11. Governing law and entire agreement

This agreement is governed by the laws of the State of North Carolina, subject to non-waivable applicable law. The selected package description, any signed custom scope or change order, and this agreement constitute the parties’ agreement regarding the engagement. A signed custom scope controls if it expressly conflicts with a general provision here.