Business Return Firm-Level Member Agreement

$1 Million Business Return Tax Audit Defense Membership Program Agreement

The terms and conditions of this Membership Agreement (the "Agreement") govern the Protection Plus $1 Million Business Return Tax Audit Defense Membership Program ("Program") provided to members of the Program ("Members") by Tax Protection Plus, LLC and the American Advantage Association (cumulatively referred to as “Company”). By accepting enrollment in the Program, you are agreeing to the terms of this Agreement.

1. Definitions: The following definitions apply to the Agreement.

"ERO" means the Electronic Return Originator participating in the Program approved and authorized by Company.
"Protection Plus $1 Million Tax Audit Defense Membership Program" (or the "Program") is a service program offered by Company and is paid for by the ERO and provided to the Taxpayer as part of the tax preparation services at no additional cost to the Taxpayer.
"Business Return" means an IRS acknowledged federal tax return form 1065, 1120 or 1120-S for the previous year’s tax return and is not otherwise excluded in this Agreement. Business Returns filed after the September Extension filing deadline are not eligible for enrollment or Company services.
“Negligence” means failure on the part of the tax preparer to exercise the care or apply the effort to research IRS tax codes, instructions and guidelines that a reasonably prudent tax preparer would exercise in their efforts to comply with IRS tax codes in the preparation of a Business Return; or failure on the part of the Business Owner to exercise the care or apply the effort that a reasonably prudent person would exercise in providing their tax preparer with complete and accurate information to enable them to accurately prepare the Business Return.
"Tax Preparer" means the individual completing and signing the acknowledged Business Return as the paid preparer.
"Business Owner" or “Member” means the individual (or individuals) for whom the Tax Preparer completes and signs an acknowledged Business Return.
“Company” Tax Protection Plus, LLC and the American Advantage Association.
“Company Program Fee” the Company established fee charged by Company for a business to participate in the Program and paid to Company by the ERO.

2.1 Evaluation of all related IRS correspondence.
2.2 Explanation of case requirements and the available options.
2.3 Professional IRS document review, consultation and organization.
2.4 Drafting of letters and other necessary correspondence with the IRS as needed.
2.5 Assistance with telephone communication with the IRS for explanations and discussions during the audit process, if applicable.
2.6 Assistance with denied credits, including but not limited to: General Business Credit, Work Opportunity Credit, Employee Retention Credit, and Small Employer Health Insurance Premiums Credit.
2.7 Assistance with IRS Identity Theft
2.8 Tax debt relief including but not limited to Installment Agreements, Offers in Compromise, Tax Penalty Abatement, Tax Liens, and Wage Garnishment Relief. Note: Businesses with unpaid prior tax debt may not qualify for assistance with some or all tax debt relief options, including but not limited to Offers in Compromise.
2.9 Representation before the IRS by a credentialed Company representative, when Company, in its sole discretion, determines such representation is necessary.
2.10 Legal representation in a federal tax court by a Company appointed tax attorney, when Company, in its sole discretion, determines such legal representation is the most advisable option.
2.11 The Services are subject to change, modification, or substitution at any time without notice to the Member. To receive Services, a Member must access the services as instructed within the Membership materials provided.

3. Program Exclusions: The following types of tax returns and/or Inquiries are specifically excluded. Company is under no obligation to provide Member with the Services in connection with such returns and or Inquiries:

3.1 Employment Tax including but not limited to forms 940, 941, 943 and 944.
3.2 Business Returns other than forms 1065, 1120, 1120-S, including but not limited to state Business Returns.
3.3 Returns in which the Business Owner, Tax Preparer or ERO had knowledge of additional taxes owed as of the date Member enrolled in the Program.
3.4 Business Returns prepared with Negligence, recklessness, intentional misrepresentation or fraud.
3.5 Local, city and county tax.
3.6 Business Returns that have become subject to IRS criminal investigations.
3.7 Inquiries and/or notices related to foreign and/or international income, court awards and damages, bartering income, canceled debt, estate tax or gift tax.
3.8 Inquiries and/or notices related to the following credits: Foreign Tax Credit, Plug-in Electric Vehicle Credit, Credit to Holders of Tax Credit Bonds, Health Coverage Tax Credit, "Credit" for prior year minimum tax.
3.9 When there is a lack of clarity from the IRS, we may be unable to provide complete assistance.
3.10 Any services performed by any individual or company other than the Services performed by Company or a Company appointed representative.
3.11 Self-prepared Business Returns

4. Member Responsibilities: For Company to be obligated to provide the Services to Member, the Member agrees to take the following actions:

4.1 Contact the IRS (with the assistance of Company) per the audit notice received to request an extension of the deadline for responding,
4.2 Notify Company of any IRS correspondence or notice regarding the Business Return within thirty (30) days from the date of such notice along with a complete copy of the Business Return.
4.3 Provide Company any further assistance or documents as requested that support claims made on the Business Return.

5. Disclosure of Information: Member hereby agrees that specific Member information, including all information that Member has disclosed to the ERO or has been included on the Business Return, may be disclosed by the ERO to Company and used by Company in the manner consistent with this Agreement.

6. Cancellation: If, for any reason, a Member is not satisfied with the Program and wishes to terminate his/her membership, the Member may cancel the membership by notifying Company in writing or by telephoning a Program representative. Membership in the Program shall terminate on the date that Company receives written notice of cancellation.

7. Member Representations and Acknowledgements: In return for the Services available under the Program, the Member makes the following representations and acknowledgements:

7.1 Member has read this Agreement carefully and understands the Program.
7.2 Member may cancel the Program membership at any time before the conclusion of the Membership Term.
7.3 Membership in the Program and benefits thereunder are not assignable without the express written consent of Company. Member agrees that he/she will use his/her Program membership only for his/her personal benefit. A Member's violation of this paragraph 7.3 will result in immediate termination of the Program Membership.
7.4 Member acknowledges that Company bears no responsibility for the payment of (or contribution to) any use or sales tax that may be imposed by any state or federal taxing authority on the Services provided under the Program. Payment of such taxes, to the extent imposed, shall remain the sole responsibility of the Member.
7.5 Member understands that Member is responsible for paying the Tax Preparer or ERO for their services rendered.
7.6 Member understands and agrees that all Tax Preparers and EROs are independent contractors, and that Company in no way is responsible for the Services provided by a Tax Preparer or ERO.
7.7 Member understands and agrees that they will be enrolled as a member of the American Advantage Association to be eligible to receive the benefits of the Program.
7.8 Member understands and agrees that the Program is not insurance.
7.9 The Member represents and warrants that they have truthfully provided correct, accurate and complete information to the Tax Preparer and to the best of Member’s knowledge, the Tax Preparer has truthfully, completely and accurately completed all tax return forms and due diligence worksheets and procedures in accordance with all applicable IRS rules, regulations, procedures, guidelines, publications and requirements, and that the Services provided under the Program are conditioned upon such completion.

8. Disclaimer: Failure to comply with procedure and strategy actions recommended by Company may result in an IRS ruling unfavorable to the Member. Failure or refusal to comply with requests or instructions from the IRS during the audit may result in adverse actions taken by the IRS to Member’s detriment. In all cases, Company will not be held responsible for the outcome and reserves the right to cease providing services when reasonably warranted.

9. Disclaimer of Warranties: Company is not a Tax Preparer, ERO, or a direct Provider of the tax services provided to Members other than the Program. ACCORDINGLY, COMPANY GIVES NO WARRANTY, EXPRESS OR IMPLIED, AS TO DESCRIPTION, QUALITY, MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, PRODUCTIVENESS, OR ANY OTHER MATTER, FOR ANY SERVICES OR MERCHANDISE PURCHASED OR RECEIVED BY A MEMBER FROM A PARTICIPATING TAX PREPARER OR ERO. MEMBER ACKNOWLEDGES THAT HE/SHE IS NOT RELYING ON COMPANY’S SKILL OR JUDGMENT IN SELECTING A TAX PREPARER OR ERO FOR THE SERVICES PROVIDED TO MEMBERS BY THE TAX PREPARER OR ERO. In the event any product or service (other than the Program) purchased or received by a Member from a Tax Preparer or ERO is canceled, modified, defective, or otherwise unsatisfactory to the Member, the Member will look solely to the Provider, Seller, Merchant, or Manufacturer of the product or service for any repair, exchange, refund, or satisfaction of claim.

10. General Release: Each Member who uses the Services under the Program membership hereby forever releases, acquits and discharges Company and their employees, agents and affiliates from any and all liabilities, claims, demands, actions, and causes of action that such Member or Member's legal representative(s) may have by reason of any monetary damage or personal injury sustained as a result of or during the course of the use of any and all Services under the Program. The sole recourse available to a Member or Member's legal representative(s) against Company shall be cancellation of the Program membership as provided in Section 6.

11. Notices: Any and all notices, consents, approvals, requests, and other written communications given or required under the terms of this Agreement shall be deemed to have been duly given and served when sent by email, U.S. Postal mail, postage prepaid and addressed to the Member, at the address provided by the Member.

12. Entire Agreement: This Agreement sets forth the entire agreement and understanding of the parties with regard to membership in the Program. No representations, inducements, promises or agreements, or otherwise, shall be of any force or effect. The validity or unenforceability of any term of this Agreement shall in no way affect the validity or enforceability of any other terms or provisions of this Agreement. Member Acknowledges that THE PROGRAM IS NOT INSURANCE.

13. Binding Effect: This Agreement shall be binding upon and inure to the benefit of the parties as well as their respective successors and permitted assigns.

14. Governing Law: This Agreement shall be governed and construed in accordance with the laws of the State of North Carolina regardless of any application of principles regarding conflicts of laws.

15. Headings: The headings or captions provided throughout this Agreement are for reference purposes only and shall in no way affect the meaning or interpretation of this Agreement.

16. Waiver of Breach: Waiver of breach of any provision of this Agreement shall not be deemed a waiver of any other breach of the same or different provision.

Tax Protection Plus
P.O. Box 24279 Winston Salem, NC 27114
cases@taxprotectionplus.com | Phone # 866-942-8348 | Fax# 850-424-1420

Business Return Tax Reimbursement Membership Program Agreement

The following terms and conditions of this Membership Agreement (the “Agreement”) govern the Tax Reimbursement Program. Throughout this document, Program refers to this Tax Reimbursement Program. Business Owner or Member refers to the person(s) or Participant(s) who have been enrolled in the Program by a Participating Tax Preparer. We, Us and Our refer to the Company providing this benefit to Participants. In addition, when in bold certain words and phrases are defined as follows:

1. Definitions: The following definitions are applicable to the Agreement.

"Assessment" means an initial assessment by the Internal Revenue Service (IRS) against the Business Return for additional fees, penalties and/or interest that is made within three (3) years from the march filing deadline.
"Error" means a miscalculation by a Tax Preparer or certain mistakes by the Tax Preparer that result in an Assessment.
“Negligence” means failure on the part of the tax preparer to exercise the care or apply the effort to research IRS tax codes, instructions and guidelines that a reasonably prudent tax preparer would exercise in their efforts to comply with IRS tax codes in the preparation of a Business Return; or failure on the part of the Member to exercise the care or apply the effort that a reasonably prudent person would exercise in providing their tax preparer with complete and accurate information to enable them to accurately prepare the Business Return.
"Business Return" means an IRS acknowledged federal tax return form 1065, 1120 or 1120-S for the previous year’s tax return and is not otherwise excluded in this Agreement. Business Returns filed after the September Extension filing deadline are not eligible for enrollment or Company services.
"Tax Preparer" and “Participating Tax Preparer” means the Electronic Return Originator (ERO) and/or the individual completing and signing the acknowledged Business Return as the paid preparer who is an Organization Member of the American Advantage Association authorized to enroll Participants in the Program.
"Participant" means the individual (or individuals) for which a Participating Tax Preparer or ERO completes and signs an acknowledged Business Return and reports them as a Participant in the Program to Company.
“Company” means Tax Protection Plus, LLC through the American Advantage Risk Purchasing Group and its members and the American Advantage Association and its Organization Member Participating Tax Preparers and EROs
“Company Program Fee” the Company established fee charged by Company for a Member to participate in the Program and paid to Company by the ERO. i. “Membership” a term defining a Participant’s status as a Participant in the Program who is eligible to receive the Services defined in this Agreement.

2. Services provided by Company under the Program: From the date the IRS has acknowledged transmission of your Business Return and Company receives payment of the Company Program Fee and for a period of three (3) years after the filing deadline for the Business Return (the Membership Term), if the Participant’s Business Return is audited, and it is determined that additional taxes, penalties and interest are due as the direct result of a legitimate Error made by a Participating Tax Preparer, Company will provide the Participant with the reimbursement of up to a combined total of $2,500.00 in additional taxes, penalties and interest as calculated by the IRS, subject to the limitations and qualification criteria described in section 5. The Company Program Fee is paid for by the ERO and this Program is provided to the Taxpayer as part of the tax preparation services at no additional cost to the Taxpayer. REIMBURSEMENT BENEFITS ARE NOT AVAILABLE AND WILL NOT BE PAID TO PARTICIPANTS WHO RESIDE IN SD, TN, WY, PUERTO RICO OR IN ANY OTHER STATE IN WHICH APPLICABLE LAW PROHIBITS COMPANY FROM MAKING SUCH PAYMENT

3. Program Exclusions: The following types of tax returns and or Inquiries are specifically excluded. Company is under no obligation to provide Participant with the Services in connection with such returns and or Inquiries:

3.1 Employment Tax including but not limited to forms 940, 941, 943 and 944.
3.2 Business Returns other than forms 1065, 1120, 1120-S, including but not limited to state Business Returns.
3.3 Business Returns in which the Participant, Tax Preparer or ERO had knowledge of additional taxes owed as of the date Participant enrolled in the Program.
3.4 Business Returns prepared with Negligence, recklessness, intentional misrepresentation or fraud.
3.5 Local, city and county tax.
3.6 Business Returns that have become subject to IRS criminal investigations.
3.7 Inquiries and/or notices related to foreign and/or international income, court awards and damages, bartering income, canceled debt, estate tax or gift tax.
3.8 Inquiries and/or notices related to the following credits: Foreign Tax Credit, Plug-in Electric Vehicle Credit, Credit to Holders of Tax Credit Bonds, Health Coverage Tax Credit, "Credit" for prior year minimum tax.
3.9 When there is a lack of clarity from the IRS, we may be unable to provide complete assistance.
3.10 Any services performed by any individual or company other than the Services performed by Company or a Company appointed representative.
3.11 Self-prepared Business Returns 3.11 No reimbursement will be made for issues arising from Federal Tax Deposits.

4. Participant Responsibilities: For Company to be obligated to provide the Services to Participant, the Participant agrees to take the following actions:

4.1 Contact the IRS (with the assistance of Company) per the notice received to request an extension of the deadline for responding,
4.2 Notify Company of any IRS correspondence or notice regarding the Business Return within thirty (30) days from the date of such notice along with a complete copy of the Business Return.
4.3 Provide Company any further assistance or documents as requested that support claims made on the Business Return.

5. Reimbursement Policy and Criteria:

5.1 The Service that provides for reimbursement of assessed penalties, interest and taxes is provided through Company and its Participating Tax Preparers and EROs.
5.2 A Participant’s eligibility for reimbursement of assessed penalties; interest and taxes are subject to the exclusions described in Section
3. If the assessment is a result of a legitimate Error made by a Participating Tax Preparer, Company will reimburse the affected Participant for the net effect of additional taxes, penalties and interest assessed up to a combined $2,500.00 for the Business Return. Qualified reimbursements will be paid by Company only after all of the obligations of Participant in Section 4 are satisfied, the Participant provides Company with proof satisfactory to Company that either (a) all tax obligations have been paid in full to the IRS, or (b) the Participant is current with any payment agreement entered into with the IRS and Company receives a completed Reimbursement Request Form from the Participating Tax Preparer describing the Error and how it occurred.
5.3 Notwithstanding anything contained herein to the contrary, the Participant is not eligible for reimbursement if the additional tax, penalty or interest is assessed as a result of:
5.3.1 Incomplete, incorrect or misleading information intentionally provided by the Participant, Tax Preparer or ERO.
5.3.2 ERO's or Tax Preparer's reckless failure to include 1099 or any other taxable income on the Business Return.
5.3.3 The Participant’s inability to provide the IRS or Company with sufficient records to support any item on the Business Return, including (but not limited to) business income, deductions, expenses or credits.
5.3.4 Business Returns prepared with Negligence.

6. Disclosure of Information: Participant hereby agrees that his/her specific Participant information, including all information that Participant has disclosed to the ERO or has been included on the Business Return, may be disclosed by the ERO to Company and used by Company in the manner consistent with this Agreement.
7. Participant Representations and Acknowledgements: In return for the Services available under the Program, the Participant makes the following representations and acknowledgements:

7.1 Participant has read this Agreement carefully and understands the Program.
7.2 Membership in the Program and benefits thereunder are not assignable without the express written consent of Company. Participant agrees that he/she will use his/her Program Membership only for their benefit. A Participant’s violation of this paragraph 7.2 will result in immediate termination of the Program Membership.
7.3 Participant understands that Participant is responsible for paying the Tax Preparer or ERO for their services rendered.
7.4 Participant understands and agrees that all Tax Preparers and EROs are independent contractors, and that Company in no way is responsible for the Services provided by a Tax Preparer or ERO.
7.5 The Participant represents and warrants that they have truthfully provided correct, accurate and complete information to the Tax Preparer and to the best of Participant’s knowledge, the Tax Preparer has truthfully, completely and accurately completed all tax return forms and due diligence worksheets and procedures in accordance with all applicable IRS rules, regulations, procedures, guidelines, publications and requirements, and that the Services provided under the Program are conditioned upon such completion.

8. Disclaimer: Failure to comply with procedure and strategy actions recommended by Company may result in an IRS ruling unfavorable to the Participant. Failure or refusal to comply with requests or instructions from the IRS during the audit may result in adverse actions taken by the IRS to Participant’s detriment. In all cases, Company will not be held responsible for the outcome and reserves the right to cease providing services when reasonably warranted.

9. Disclaimer of Warranties: Company is not a Tax Preparer, ERO, or a direct Provider of the tax services provided to PARTICIPANTS other than the Program. ACCORDINGLY, COMPANY GIVES NO WARRANTY, EXPRESS OR IMPLIED, AS TO DESCRIPTION, QUALITY, MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, PRODUCTIVENESS, OR ANY OTHER MATTER, FOR ANY SERVICES OR MERCHANDISE PURCHASED OR RECEIVED BY A PARTICIPANT FROM A PARTICIPATING TAX PREPARER OR ERO. PARTICIPANT ACKNOWLEDGES THAT HE/SHE IS NOT RELYING ON COMPANY’S SKILL OR JUDGMENT IN SELECTING A TAX PREPARER OR ERO FOR THE SERVICES PROVIDED TO PARTICIPANT BY THE TAX PREPARER OR ERO. In the event any product or service (other than the Program) purchased or received by a Participant from a Tax Preparer or ERO is canceled, modified, defective, or otherwise unsatisfactory to the Participant, the Participant will look solely to the Provider, Seller, Merchant, or Manufacturer of the product or service for any repair, exchange, refund, or satisfaction of claim.

10. General Release: Each Participant who uses the Services under the Program hereby forever releases, acquits and discharges Company and their employees, agents and affiliates from any and all liabilities, claims, demands, actions, and causes of action that such Participant or Participant’s legal representative(s) may have by reason of any monetary damage or personal injury sustained as a result of or during the course of the use of any and all Services under the Program. The sole recourse available to a Participant or Participant’s legal representative(s) against Company shall be cancellation of their Program Membership.

11. Notices: Any and all notices, consents, approvals, requests, and other written communications given or required under the terms of this Agreement shall be deemed to have been duly given and served when sent by email, U.S. Postal mail, postage prepaid and addressed to the Participant, at the address provided by the Participant.

12. Entire Agreement: This Agreement sets forth the entire agreement and understanding of the parties with regard to Membership in the Program. No representations, inducements, promises or agreements, or otherwise, shall be of any force or effect. The validity or unenforceability of any term of this Agreement shall in no way affect the validity or enforceability of any other terms or provisions of this Agreement.

13. Binding Effect: This Agreement shall be binding upon and inure to the benefit of the parties as well as their respective successors and permitted assigns.

14. Governing Law: This Agreement shall be governed and construed in accordance with the laws of the State of North Carolina regardless of any application of principles regarding conflicts of laws.

15. Headings: The headings or captions provided throughout this Agreement are for reference purposes only and shall in no way affect the meaning or interpretation of this Agreement.

16. Waiver of Breach: Waiver of breach of any provision of this Agreement shall not be deemed a waiver of any other breach of the same or different provision

Tax Protection Plus
Through the American Advantage Association
P.O. Box 24279 Winston Salem, NC 27114
cases@taxprotectionplus.com | Phone # 866-942-8348 | Fax# 850-424-1420

Information: Tax Protection Plus through the American Advantage Association has obtained a policy from an ‘A’ rated insurer to back up its provision of the Tax Reimbursement Program.

Identity Theft Restoration Membership Program Agreement

Services provided by Company under the Program: From the date the IRS has acknowledged transmission of your Business Return and Company receives payment of the Company Program Fee paid by the ERO and for a period of one (1) year (the Membership Term), Company will provide the Business Owner(s) with the following services (collectively, the “Services”):

Identity Theft Restoration: Business Owner(s) will be provided with toll free telephone access to an Identity Theft Risk Management Specialist who will provide Business Owner(s) with the following recovery services* in the event that Business Owner(s) experience a personal identity theft incident:

Assist Business Owner(s) with Investigating fraudulent activity.
Place phone calls, send electronic notifications, and prepare appropriate documentation on the
Business Owner(s) behalf, including dispute letters for defensible complaints to any and all appropriate state agencies and financial institutions.
Issue fraud alerts and victim statements when necessary, with the three consumer credit reporting agencies, the FTC, SSA, and U.S. Postal Service.
Submit ID Theft Affidavit to involved creditors for card cancellation and new card issuance.
Contact, follow up and escalate issues with affected agencies, creditors, financial institutions, to reinforce Business Owner(s) rights.
Assist the Business Owner(s) in notifying local law enforcement authorities to file the appropriate official reports.
Provide peace of mind and resolution of key issues from start to finish as swiftly as possible.
Provide Business Owner(s) with a “Case Completion Kit“ including copies of documentation, correspondence, forms and letters for their personal records.
Provide daily identity monitoring with all three credit bureaus for six months.

* Requires Business Owner(s) to sign a Special Limited Power of Attorney

Unlimited Legal Care at Discounted Rates:
As an Identity theft victim, Business Owner(s) will also be provided with access to a proprietary attorney network that will represent Business Owner(s) at the low hourly rate of $125.00, or when appropriate, 40% off their usual and customary hourly rate, for all extended legal care. Business Owner(s) may use Program to prosecute identity theft thieves. This Program provides unlimited discounted legal care, at capped hourly rates, enabling Business Owner(s) to both defend yourself and prosecute thieves.

The Services are subject to change, modification, or substitution at any time without notice to the Business Owner(s). In order to receive Services, a Business Owner must access the services as instructed within the Membership materials provided.

If you have questions you can contact us at 866-942-8348.