eSmart Tax CPA Powered Audit Assistance

Terms and Conditions

CPA Powered Audit Assistance* Terms and Conditions

The Liberty Tax Service/eSmart Tax CPA Powered Audit Assistance service is available only to “Eligible Users,” who are customers that meet the requirements and criteria listed in the section below. While we do provide support, CPA Powered Audit Assistance is not responsible for reimbursement of penalties or interest imposed by Federal or State Tax Agencies. This Program is separate from, and in addition to Liberty Tax Service Calculations Guarantee which does pay for any penalty and interest incurred due to calculation errors in the esmarttax.com tax preparation software.

Eligible Users

CPA Powered Audit Assistance is available to eSmart Tax users in the following instances:

1. Federal Tax Return. Any user who purchases and uses the Deluxe, Premium or Signature software found at eSmartTax.com to e-file their 2007 Individual Federal Income Tax Return is eligible to receive assistance in the event of an audit. The return must be filed through eSmartTax.com, accepted by the Internal Revenue Service and the user must have used the eSmart Tax software in accordance with the terms, conditions and license agreement.
2. State Tax Return. Any user who purchases and uses the Deluxe, Premium or Signature software found at eSmartTax.com to e-file their 2007 Individual State Income Tax Return is eligible to receive assistance in the event of an audit. The return must be filed through eSmartTax.com, accepted by the State in which the return was filed and the user must have used the eSmart Tax software in accordance with the terms, conditions and license agreement.

Support

All eligible users, as determined above, are entitled to the following support under the CPA Powered Audit Assistance Program:

1. Tax Correspondence Support. Liberty Tax/eSmart Tax professionals will help you respond appropriately to all communication (letters, forms, etc.) you receive from the IRS or your State’s Tax Department regarding your eligible 2007 returns.
2. Audit Preparation Support. In the event you are audited by the IRS or your State Taxation Department, we will offer you continuing support. We will educate you on what to expect, help you prepare for the audit and offer information specific to your tax situation.

Conditions

In order to receive CPA Powered Audit Assistance from Liberty Tax/eSmart Tax, you must do the following:

1. If you receive any notice from the IRS or your State Taxation Department regarding your 2007 taxes, you must notify Liberty Tax Service within sixty (60) days of your received notice by using the support center link found within your eSmartTax.com account.
2. You must promptly provide Liberty Tax Service with copies of all correspondence, notices, copies of the printed tax return at issue, and any other documents related to your return or the notice received.
3. CPA Powered Audit Assistance DOES NOT apply to:
   • Returns rejected by the IRS or your State’s Department of Taxation
   • Returns that are mailed in to the IRS or your State Department of Taxation
   • Tax Returns that have been submitted as amended returns
   • Tax Returns for Non-residents
   • Any return relating to previous years
   • Returns that were prepared or filed in violation of any end user license agreement of eSmartTax.com

Frequently Asked Questions

1. I used eSmart Tax and I just got a letter from the IRS or my State Taxation Department. What should I do?
   Log into your account at www.esmarttax.com. There you will find a support center link where you can contact us with the details of your correspondence. If you meet the eligibility requirements as stated in the Terms and Conditions, a Liberty Tax Service CPA will then contact you.
2. Will Liberty Tax Service prepare an amended tax return for me?
   Liberty Tax Service does not prepare or assist in preparing an amended tax return under the CPA Powered Audit Assistance Program. If you do need an amended return filed, you can contact any local Liberty Tax Service retail office who can access your eSmart Tax return, help you with changes and explain the details and any additional fees that may be required for amending your return.
3. Who will be responsible for any penalties, interest payments or additional tax as a result of an amended return?
   Under the CPA Powered Audit Assistance agreement, Liberty Tax Service does not pay penalty and interest or any additional tax. Liberty Tax Service may pay penalty and interest under the Accurate Calculations Guarantee if there is an error in the eSmart Tax Preparation Software which causes a calculation error, subject to terms and conditions.

*A Liberty Tax Service CPA certified tax professional does not provide legal representation in front of the IRS.