Terms of Engagement

1. The Ground Rules

These Terms of Engagement ("Terms") govern the professional relationship between Willinger Tax Consulting, LLC ("Preparer," "I") and the individual or entity engaging these services ("Client," "you").

These Terms apply to all tax preparation services provided by Willinger Tax Consulting, including but not limited to federal and state individual income tax returns (Form 1040), add-on schedules, prior-year returns, and amended returns.

Services not listed on the published fee schedule (including S-corporation returns, partnership returns, estate and trust returns, FBAR filings, and IRS audit representation) are outside the current scope of practice and are referred out accordingly.

2. Your End of the Deal

I am good, but I am not a psychic. The accuracy of your return depends on you being the "source of truth." As a client, you agree to:

• Provide complete, accurate, and timely information and documents necessary to prepare your return
• Review your completed return carefully before signing and authorizing filing
• Respond promptly to requests for clarification or additional documentation
• Notify us immediately of any changes to your tax situation that may affect a return currently in preparation
• Maintain copies of all documents provided and of your completed return for your own records
• Pay all fees in full prior to or upon delivery of the completed return, as specified

By signing your return, you affirm that you have reviewed it and that, to the best of your knowledge, the information it contains is accurate and complete.

3. Preparer Responsibilities

Willinger Tax Consulting agrees to:

• Prepare your return accurately based on the information and documents you provide
• Apply current federal and applicable state tax law, deductions, and credits to minimize your lawful tax liability
• Communicate clearly and promptly throughout the engagement
• Complete your return within a reasonable timeframe, typically 5–7 business days from receipt of your complete document package, or as otherwise communicated
• Maintain the confidentiality of your information as described in the Privacy Policy
• Correct any errors attributable to the preparer at no additional charge

My responsibility is limited to preparation based on client-provided information. I do not audit or independently verify the accuracy of documents you supply.

4. Fees and Payment

All preparation fees are listed on the published fee schedule. By engaging these services, you agree to the fees applicable to the services requested.

Engagement retainer: a non-refundable retainer of $75 applies at the start of the engagement and is credited toward your total preparation fee upon completion. The retainer is forfeited if the engagement is cancelled after work has commenced.

Payment timing: the remaining balance is due in full prior to delivery of your completed return for signature. Your return will not be filed until payment is received and confirmed.

Administrative fees: certain fees (including disorganized records surcharge, late-season surcharge, rush processing, and no-show/cancellation fee) may apply depending on the circumstances of your engagement. All such fees are posted on the fee schedule and applied consistently per written policy.

Discounts: the returning client discount (10%) and the Veteran/Teacher discount (10%) each apply to preparation fees only and do not apply to administrative or protective fees. Both discounts may be applied simultaneously for a combined 20% reduction in preparation fees.

Prior-year returns: full payment is required upfront at engagement for prior-year return preparation. Fees for prior-year returns are not eligible for discount.

5. Accuracy and Reliance on Client-Provided Information

Tax preparation is performed in reliance on information provided by the client. Willinger Tax Consulting is not responsible for errors, omissions, penalties, interest, or other adverse consequences arising from:

• Inaccurate, incomplete, or fraudulent information provided by the client
• Documents omitted or not provided by the client prior to filing
• Changes in the client's tax situation that were not disclosed before the return was filed

If it is discovered after filing that client-provided information was incomplete or incorrect, an amended return may be required. Fees for such amendments are the client's responsibility per the published fee schedule.

I reserve the right to decline to prepare or sign a return that I believe, based on information available, contains inaccurate or potentially fraudulent information.

6. Amended Returns

Preparer error: if an amendment is required solely due to an error made by Willinger Tax Consulting in the preparation of your return, the amended return will be prepared and filed at no charge.

Client error or omission: if an amendment is required due to information that was incorrect, incomplete, or omitted at the time of the original engagement, the amendment will be prepared at the standard amended return fee listed on the fee schedule.

In either case, I will work promptly to resolve the issue and minimize any impact on your tax liability.

7. Limitation of Liability

If the IRS comes knocking because of fudged numbers, omissions, or other mistakes that I didn't make, that is on you. However, if I am the one who fat-fingered a number, I will own it. My liability is limited to the fees you paid me for that return.

In the rare event I make an error that leads to a penalty, I will fight to get it waived. If the IRS is stubborn, I will cover the direct costs of my mistake, up to the amount you paid me for the service.

I am not liable for any indirect, incidental, or consequential damages of any kind.

8. Confidentiality

All client information (personal data, financial records, and the contents of your tax return) is held in strict confidence. I do not disclose client information to any third party except:

• As required to prepare and file your return with the IRS and applicable state agencies
• As required by law, regulation, or lawful court order
• With your explicit written authorization

This commitment to confidentiality survives the termination of the engagement. For full details on data handling, see the Privacy Policy.

9. Record Retention

Willinger Tax Consulting retains copies of completed tax returns and supporting workpapers for a minimum of seven (7) years from the date of filing, consistent with IRS guidance on the statute of limitations.

Clients are independently responsible for maintaining their own copies of all documents provided and of completed returns. I recommend retaining your personal copies for a minimum of seven years.

10. Termination

By the client: you may terminate the engagement at any time. Any engagement retainer paid is non-refundable if work has commenced. Fees for work completed up to the point of termination are due and payable.

By the preparer: I reserve the right to withdraw from an engagement at any time if:

• The client provides information I have reason to believe is fraudulent or materially inaccurate
• The client becomes unresponsive or fails to provide necessary documents within a reasonable timeframe
• The engagement falls outside the current scope of practice and a referral is more appropriate

In the event of withdrawal, all documents provided by the client will be returned, and fees will be charged only for work completed.

11. Governing Law

These Terms are governed by and construed in accordance with the laws of the State of Michigan, without regard to its conflict of law provisions. Any disputes arising under these Terms shall be resolved in the courts of Muskegon County, Michigan, unless otherwise agreed in writing.

These Terms constitute the entire agreement between the parties with respect to the subject matter herein and supersede any prior understandings or agreements. Amendments to these Terms will be communicated in writing and will apply to engagements initiated after the effective date of the amendment.

12. IRS Circular 230 Disclosure

Pursuant to Treasury Department Circular 230, any federal tax advice contained in this website, correspondence, or any document prepared by Willinger Tax Consulting is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.

Willinger Tax Consulting provides tax preparation services. I prepare returns based on information provided by clients and applicable law. I do not provide legal advice, investment advice, or formal written tax opinions as defined under Circular 230.

Corey Willinger is currently a registered tax preparer pursuing Enrolled Agent (EA) certification, the highest credential issued by the IRS to non-attorney tax practitioners. Upon EA designation, the scope of services offered may be expanded to include IRS representation.