TaxAct Expert Review & E-File Service Terms and Conditions

Last Updated: October 1, 2024

TaxAct's Expert Review & E-File Service is subject to and governed by the following Terms and Conditions (the “Terms and Conditions”). By making use of the Service, you agree to be bound by the following Terms and Conditions between you and TaxAct, Inc. (“TaxAct”). As used in these Terms and Conditions, references to “TaxAct” includes TaxAct, Inc. as well as its employees, agents, corporate affiliates, representatives and service providers involved in delivering the Service. Further, “we,” “us,” and “our” mean TaxAct and references to and “you”, “your”, “customer”, or “user” mean you, the user of the Service. 

How the Service Works

TaxAct’s Expert Review & E-File Service (the “Service”) is available to purchase, on a limited basis, if you meet certain eligibility requirements. The Service is available for certain business and consumer tax preparation products for filing 1120-S and 1065 business and 1040 income tax returns and applicable equivalent state tax returns (each individually and/or collectively, as applicable, referred to herein as the “Return”). Once you choose to utilize the Service, you will be asked to answer some questions to determine your eligibility. Should you meet such eligibility requirements and provide the necessary documentation in the requisite amount of time, then a TaxAct tax personnel, who may be a certified public accountant, an IRS credentialed enrolled agent, or an attorney (each, a “Tax Expert,”) will be assigned to review, sign, and file your Return, subject to these Terms and Conditions. You may request the relevant credential of the Tax Expert providing your Services via email to taxreview@taxact.com once they have contacted you.

Terms and Conditions of the Service

1. Scope of Services

a. The Service is limited to certain business and consumer tax preparation products for filing 1120-S and 1065 business and 1040 income tax returns, and applicable equivalent state income tax returns for users who are eighteen (18) years or older. The Service is not available for or intended to be utilized by tax preparers (i.e. providers of tax return preparation products or services and their employees). Certain tax topics, forms, and/or situations do not, or may not, qualify for the Service offering, and TaxAct may in its sole discretion at any time determine that you are ineligible for the Service as a result.

b. The Service offering will include review, signing, and filing of your Return and underlying transaction documents by a Tax Expert. If needed, you may schedule an appointment with a Tax Expert to discuss the review of your Return and answer any questions the Tax Expert may have regarding your Return and underlying transaction documents. 

c. To perform the Services, TaxAct may request additional documentation from you, including, your prior year’s return, profit and loss sheet, and balance sheet. TaxAct’s Client Xchange platform will be used to upload and transmit your documentation to TaxAct. See Client Xchange Terms and Conditions for more details.

d. More than one Tax Expert may work on your Return, including, with the process of collecting and reviewing your documents, scheduling any contact with you, reviewing your Return for accuracy, and signing and filing your Return. Such Tax Experts may also be assisted by other TaxAct personnel.  

e. The Service does not include any other services such as: preparation of other tax returns not expressly included as part of the Service; preparation of any municipal, local, or school district tax returns; preparation of any prior-year returns; preparation of any Federal income tax returns requiring attachment of Form 8938 (Statement of Specified Foreign Assets); preparation of any other foreign account reporting, including without limitation, FinCEN Form 114 (FBAR); preparation of any other types of tax returns that may be due to any taxing authority such as property, estate, business, foreign, local or sales tax returns; representation before any taxing authority in any proceeding; any legal or investment advice; any tax, estate or investment planning, or other areas of advice.

f. The Return will be prepared from information that you will furnish to us. TaxAct will not independently audit or otherwise verify the information submitted and is not responsible for undertaking such audit or verification of the information. TaxAct may, however, ask you for clarification of such information where necessary. The Service does not include procedures designed to discover errors, fraud, defalcations, or other irregularities, should any exist, in prior year tax returns or other documents.

g. The Tax Expert will exercise their professional judgment where the Internal Revenue Code, the treasury regulations promulgated thereunder, and Internal Revenue Service guidance, and if applicable, any state statute, regulations, and guidance, are unclear. To be clear, the Tax Expert is not engaging in tax planning, though he or she may discuss such concepts generally during the Service to gather more information.

h. An electronic copy of your filed Return and confirmation of its electronic filing will be delivered to you via a method satisfying IRS requirements and designated by TaxAct, such by placing the electronic document in a secure, online repository to which you have access, providing a secure link to the electronic document, transmitting an encrypted document electronically to a destination you designate, or such other method as chosen by TaxAct at its sole discretion. Please note that access, delivery transmission and receipt of such documentation may involve other TaxAct Services (see Section 1.c. above) and/or third party service providers and may be subject to the terms and conditions and privacy notices they make applicable to you. Additional copies of your tax documents will be available upon request for at least 3 years. TaxAct has no obligation to store your tax documents other than to the extent required by applicable law and regulation. You acknowledge that such tax documents retained by TaxAct may not by themselves satisfy documentation requirements for items claimed on your Return and agree to hold TaxAct harmless from any liability, including but not limited to, additional tax, penalties, interest, and professional fees resulting from the disallowance of tax deductions, tax credits, or exclusions from income due to inadequate documentation. 

i. Offer details are subject to change at any time without notice, and TaxAct reserves the right to refuse the Services for any reason in its sole discretion.

2. Bill of Rights

If you reside in Chicago, you can find the Chicago Bill of Rights Regarding Tax Preparation Services here. If you reside in New York state, you can find the New York Consumer Bill of Rights Regarding Tax Preparers here. If you reside in New York City, you can find the New York City Consumer Bill of Rights Regarding Tax Preparers here. By accepting and agreeing to these Terms and Conditions, you acknowledge receipt of the linked documents.

3. Customer Responsibilities

a. You are responsible for the accuracy, completeness, and supporting documentation for the information on your Return. It is your responsibility to provide all the information required for review and filing of a complete and accurate Return.

i. A Tax Expert may furnish you with questionnaires or a worksheet to complete and return. These serve as a guide to assist you in identifying and gathering the necessary information and using these helps keep pertinent information from being overlooked. 

ii. That said, any Tax Expert working on your Return is not responsible for correcting any misinformation provided by you or accounting for any information not reported by you on the Return. 

iii. You represent that all information you provide is true and accurate and that you have the right to share the information with TaxAct.

iv. You are responsible for retaining your various tax and substantiation documents in your records, as well as keeping the documents you gather to provide to us and the documents you received from us confidential; we are not responsible for the disclosure or loss of confidential information under your control. 

v. You are responsible for informing TaxAct of all foreign assets and may not be eligible for the Service based on your control over, ownership of, or interest in such foreign assets. 

b. You are responsible for maintaining adequate documentation to substantiate the accuracy and completeness of your Return.

c. You are responsible for timely paying your taxes.

d. A Tax Expert may provide suggestions or guidance, or recommend tax savings strategies, however, it is up to you to decide whether to follow such suggestions, and it is your sole decision and responsibility whether to act on any recommended actions. Where applicable, we may recommend estimated quarterly tax payment amounts based on your current year tax return and information you provide about future income. You are responsible for deciding whether and how to make such payments and for adjusting such payments if your financial situation changes.

e. To approve your Return, you may be required to electronically sign a completed Form 8879, IRS e-file Signature Authorization and any additional applicable authorization forms, including but not limited to state e-file authorization forms, required to allow TaxAct to electronically file your Return.  These forms may use a third-party e-signature provider, which you agree to use. You have the final responsibility for your Return. Therefore, you agree that with your electronic signature on these forms you represent that you and any joint filer have received a copy of, reviewed, and approved the final Return as complete and accurate. 

f. Your Return may be selected for review by the taxing authorities. Generally, any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such government tax examination, you are responsible for handling all required responses and preserving your rights to appeal. 

g. Penalties may be imposed under law where taxpayers understate their tax liability or lack supporting documentation. Interest may apply to penalties and unpaid tax. You are responsible for any such penalties, unpaid tax, interest, and/or related professional fees arising with respect to the Return. 

h. You are solely responsible for determining any other tax filing obligations you may have with any taxing authorities (e.g., property, estate, business, local or sales tax returns). You are responsible for preparing and filing any such tax returns.

i. You are responsible for having access to and the charges associated with a phone, computer, and internet service, and any other required software or technology platform to obtain the Service. You are required to use certain software or third-party products or services, including but not limited to a document sharing tool or method.

4.End and/or Termination of Services

a. Your engagement with TaxAct will conclude with your e-filed Return being sent and accepted by the applicable tax authority. If we cannot electronically transmit a Return, we will email you a paper copy and you agree to manually print and mail the Return directly to the Internal Revenue Service or other applicable tax authority in a timely manner. You will be responsible for postage and mailing of the Return. 

b. If any of the following circumstances occur, TaxAct will not be responsible for completion or conclusion of the Service and the Service will be terminated immediately:  

i. It is determined that you do not meet the eligibility criteria for this Service;

ii. You do not have access to or do not agree to use required technology, software or third-party products or services we utilize in the delivery of the Service;

iii. You fail to provide requested information or documentation, do not respond to the Tax Expert’s requests in a timely manner, demonstrate unprofessional, inappropriate, or unlawful behavior toward a Tax Expert or other TaxAct personnel, or otherwise fail to cooperate in the preparation of your Return as determined in TaxAct’s sole, reasonable discretion.

5. The Service is available for a limited period of time and may be cancelled at any time. Service levels and availability will vary based on demand and capacity and are subject to change without notice.

6. The Service offered to and accepted by you is nontransferable, and may only be utilized by you, the customer receiving the invitation.

7. The possible price levels for the Service are determined at the time of selecting the Service. Your price for the Service is ultimately determined based on information provided regarding your tax situation. To the extent additional information later changes TaxAct’s understanding of your tax situation, your price may change accordingly. All prices are subject to change without notice.

8. TaxAct 100% Expert Accuracy Guarantee

The following guarantee shall apply only to the Service.

a. If you are a registered user of the Service and you pay a federal or state penalty and/or interest solely because of an error the Tax Expert made while preparing your return, or on a form signed by the Tax Expert, and not as a result of, among other things, your failure to provide all relevant information accurately, willful or fraudulent omission or inclusion of information for your tax return, misrepresentation of your tax information, or failure to file your tax return on time or to take other action requested by the Tax Expert, then TaxAct will pay you the amount of the federal or state penalty and/or interest paid by you to the federal or state government. For the purpose of clarity, “errors” of the Tax Expert shall not include reasonable reporting positions taken by the Tax Expert, even if the federal, state, or local taxing authority later questions such position. If applicable, at TaxAct’s reasonable sole discretion, we may also provide you with an amended tax return with no additional fee. You are responsible for keeping TaxAct apprised promptly of any change in your email address, mailing address and/or phone number so that you can be notified of updates or corrections. You are also responsible for paying any tax liability you still may owe and providing any other information TaxAct reasonably requests to validate your claim. Unless TaxAct expressly states otherwise in writing, you also remain responsible for paying the Service fees. A "registered user" is a user from whom TaxAct has received the information necessary to provide the Service and who complies with these Terms and Conditions.  

b. If you believe such an error occurred, you must notify TaxAct as soon as you learn of the mistake (and in no event later than 30 days after the penalty or interest is assessed and within the applicable federal and/or state tax filing statute of limitation). For the most current information go to guarantee@taxact.com, or send by mail to TaxAct, Inc., Customer Support; ATTN: TaxAct Guarantee; 3200 Olympus Boulevard, Suite 150, Dallas, TX 75019. TaxAct will then contact you promptly to resolve the issue. To validate the claim, TaxAct may require a copy of the federal/state notice, and any other documents that support the information on your tax return. 

c. The above-described guarantee shall be the only guarantee applicable to the Service; any other guarantee offered by TaxAct with respect to other products or services offered by TaxAct shall not be applicable to the Service. 

9. Disclaimer of Warranties. EXCEPT AS EXPRESSLY PROVIDED HEREIN TO THE CONTRARY, THE SERVICE IS PROVIDED "AS IS" AND "AS AVAILABLE" AND, TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, TAXACT AND ITS PARENT, SUBSIDIARIES AND AFFILIATES, AND THEIR RESPECTIVE OFFICERS, DIRECTORS, EMPLOYEES, TAX EXPERTS, CONTRACTORS, CONSULTANTS, AGENTS, ASSIGNS, LICENSORS, DISTRIBUTORS, ADVERTISERS, WEB-LINK PROVIDERS, DEALERS OR SUPPLIERS (COLLECTIVELY, THE "PARTICIPATING PARTIES") DISCLAIM ALL WARRANTIES, EXPRESS, IMPLIED, OR STATUTORY, REGARDING THE SERVICE, INCLUDING, WITHOUT LIMITATION, ANY REPRESENTATIONS OR WARRANTIES THAT YOUR USE OF THE SERVICE WILL SATISFY OR ENSURE COMPLIANCE WITH ANY LEGAL OBLIGATIONS OR LAWS OR REGULATIONS. IF THE EXCLUSIONS FOR IMPLIED WARRANTIES DO NOT APPLY TO YOU, ANY IMPLIED WARRANTIES ARE LIMITED TO 60 DAYS FROM THE DATE OF PURCHASE OR DELIVERY OF THE SERVICE, WHICHEVER IS SOONER.

10. Limitation of Liability. EXCEPT AS PROVIDED FOR IN THESE TERMS AND CONDITIONS AND THE TAXACT TERMS OF SERVICE AND LICENSE AGREEMENT, AND TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE ENTIRE LIABILITY OF TAXACT AND THE PARTICIPATING PARTIES FOR ANY REASON SHALL BE LIMITED TO THE AMOUNT PAID BY YOU FOR OUR SERVICES AND CONTENT (AS DEFINED IN THE TAXACT TERMS OF SERVICE AND LICENSE AGREEMENT) OR IN ANY EVENT NOT MORE THAN ONE HUNDRED DOLLARS ($100.00). TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, NEITHER TAXACT NOR THE PARTICIPATING PARTIES WILL BE LIABLE FOR (i) ANY INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY, PUNITIVE, OR CONSEQUENTIAL DAMAGES (INCLUDING DAMAGES FOR LOSS OF BUSINESS, LOSS OF PROFITS OR INVESTMENT, OR THE LIKE), AND (ii) DAMAGES RELATING TO FAILURES OF TELECOMMUNICATIONS, THE INTERNET, ELECTRONIC COMMUNICATIONS, CORRUPTION, SECURITY, LOSS OR THEFT OF DATA, VIRUSES, SPYWARE, LOSS OF BUSINESS, REVENUE, PROFITS OR INVESTMENT, OR USE OF SOFTWARE OR HARDWARE THAT DOES NOT MEET SYSTEMS REQUIREMENTS. WHETHER BASED ON BREACH OF CONTRACT, BREACH OF WARRANTY, TORT (INCLUDING NEGLIGENCE), OR OTHERWISE, EVEN IF TAXACT OR THE PARTICIPATING PARTIES HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND EVEN IF A REMEDY SET FORTH HEREIN IS FOUND TO HAVE FAILED OF ITS ESSENTIAL PURPOSE. IN NO EVENT DO WE ASSUME ANY LIABILITY TO ANY PARTY OTHER THAN YOU ARISING OUT OF YOUR USE OF THE SERVICE. 

11. Privacy. The Service is subject to applicable state and federal law and TaxAct’s Privacy Notice.

12.Dispute Resolution; Informal Resolution; Class Waiver; Binding Arbitration; Coordinated Disputes & Binding Arbitration.

PLEASE READ THE FOLLOWING SECTION CAREFULLY BECAUSE IT LIMITS CERTAIN LEGAL RIGHTS, INCLUDING THE RIGHT TO A JURY TRIAL, THE RIGHT TO PARTICIPATE IN ANY FORM OF CLASS, COLLECTIVE, OR REPRESENTATIVE CLAIM, DISPUTE OR ACTION, AND THE RIGHT TO CERTAIN REMEDIES AND FORMS OF RELIEF.  Other rights that we or you would have in court, such as an appellate review, also may not be available in the arbitration process described within this section. 

Informal Resolution.

In the unlikely event that a disagreement arises between you and TaxAct regarding any claim or controversy at law or equity arising out of, relating to, or connected in any way with the Services (collectively, "Dispute"), prior to initiating any legal action, you must first contact us directly by email at legalnotices@taxact.com. You must describe the nature of the Dispute, the basis for your Dispute and the resolution you are seeking.

You agree that the term "Dispute" in these Terms and Conditions will have the broadest meaning possible. These Terms and Conditions also cover any Dispute between you and any officer, director, board member, agent, employee, affiliate of TaxAct, or third party if TaxAct could be liable, directly or indirectly, for such Dispute.

During the 60 days from the date you first contacted us, you and we agree to engage in good faith efforts to resolve the Dispute and you will not initiate any legal action during this period. You and we agree to toll any statutes of limitations that may apply, along with any filing deadlines during this 60 day time period.

Class Waiver

YOU AND TAXACT AGREE THAT ANY DISPUTE ARISING OUT OF OR RELATED TO THESE TERMS AND CONDITIONS OR OUR SERVICES IS PERSONAL TO YOU AND TAXACT AND THAT ANY DISPUTE WILL BE RESOLVED SOLELY THROUGH INDIVIDUAL ARBITRATION AND WILL NOT BE BROUGHT AS A CLASS ARBITRATION, CLASS ACTION OR ANY OTHER TYPE OF REPRESENTATIVE PROCEEDING, WHETHER WITHIN OR OUTSIDE OF ARBITRATION.

Binding Arbitration

If the Dispute is not resolved within the 60 day informal resolution period (and the parties do not agree to extend the period), you and we agree that the Dispute will be resolved entirely through binding individual arbitration in Dallas County, Texas or the location of the registered user, or as we and you otherwise agree in writing. If the parties have more than one Dispute between them, you and we agree to assert all such Disputes in a single arbitration so they may be resolved at the same time or they will be deemed waived.  

We agree to meet and confer to select a neutral arbitrator.  If we are unable to agree on an arbitrator, you or we may petition the state or federal courts sitting in Dallas County, Texas to appoint an arbitrator from the arbitrators that you and we propose.  Regardless of the arbitrator or arbitration provider selected, the arbitration shall be administered pursuant to JAMS Streamlined Arbitration Rules and procedures or other comparable rules to which you and we agree.   

WITH ARBITRATION (i) THERE IS NO JUDGE OR JURY, (ii) THE ARBITRATION PROCEEDINGS AND ARBITRATION OUTCOME ARE SUBJECT TO CERTAIN CONFIDENTIALITY RULES, AND (iii) JUDICIAL REVIEW OF THE ARBITRATION OUTCOME IS LIMITED.  The arbitrator’s award shall be final and binding and may be entered as a judgment in any court of competent jurisdiction. 

You and TaxAct agree that these Terms and Conditions affect interstate commerce and that the enforceability of this Section will be substantively and procedurally governed by the Federal Arbitration Act, 9 U.S.C. § 1, et seq. (the "FAA"), to the maximum extent permitted by applicable law. As limited by the FAA, these Terms and Conditions and the JAMS Rules, the arbitrator will have exclusive authority to make all procedural and substantive decisions regarding any Dispute and to grant any remedy that would otherwise be available in court; provided, however, that the arbitrator does not have the authority to conduct a class arbitration or a representative action, which is prohibited by these Terms and Conditions. The arbitrator may only conduct an individual arbitration and may not consolidate more than one individual’s claims, preside over any type of class or representative proceeding or preside over any proceeding involving more than one individual. You and TaxAct agree that for any arbitration you initiate, you will pay the filing fee and TaxAct will pay the remaining arbitration provider’s fees and costs. For any arbitration initiated by TaxAct, TaxAct will pay all of the arbitration provider’s fees and costs. You and TaxAct agree that the state or federal courts of the State of Texas and the United States sitting in Dallas County, Texas have exclusive jurisdiction over any appeals and the enforcement of an arbitration award. 

Notwithstanding the forgoing, these Terms and Conditions shall not require arbitration of the following Disputes (i) qualifying individual Disputes in small claims court in the county of your or TaxAct’s billing address. and/or (ii) injunctive or other equitable relief in a court of competent jurisdiction in Texas for the alleged unlawful use of intellectual property. 

Coordinated Disputes

You and we agree that the following procedures apply for Coordinated Disputes.  If twenty-five (25) or more similar Disputes are asserted against TaxAct at or around the same time by the same or coordinated counsel or are otherwise consistent or coordinated ("Coordinated Disputes"), and your Dispute is one such Dispute, you understand and agree that the resolution of your Dispute might be delayed.  Further, you agree that TaxAct, in its sole discretion, may elect to opt the Disputes out of arbitration and require the Disputes to proceed in a court of competent jurisdiction in Dallas County, Texas consistent with the remainder of these Terms and Conditions, including the class and collective action waiver.  Notwithstanding this option available to TaxAct, should the Disputes proceed in arbitration, batching procedures to reduce the costs and gain efficiencies associated with litigating multiple cases shall be implemented. Twenty-six (26) Disputes shall be selected to proceed to individual arbitration proceedings as part of a first batching process, thirteen (13) of which will be selected by the claimants and their coordinated counsel and thirteen (13) of which will be selected by TaxAct. The remaining Disputes shall not be filed or deemed filed in arbitration nor shall any arbitration provider fees be assessed in connection with those Disputes until they are selected to proceed to individual arbitration proceedings as part of the staged process described herein.   

If the parties are unable to resolve the remaining Disputes after the conclusion of the initial twenty-six proceedings, the parties shall participate in a global mediation session before a retired state or federal court judge. If the parties are unable to resolve the remaining Disputes through mediation at this time, then twenty-six (26) Disputes shall be selected to proceed to individual arbitration proceedings as part of a second batching process, thirteen (13) of which will be selected by the claimants and thirteen (13) of which will be selected by TaxAct. (If there are fewer than twenty-six (26) Disputes remaining, all shall proceed.) The remaining Disputes shall not be filed or deemed filed in arbitration nor shall any arbitration provider’s fees be assessed in connection with those Disputes until they are selected to proceed to individual arbitration proceedings as part of the staged process described herein. In any batching process, a single arbitrator shall preside over each proceeding, and only four proceedings may be assigned to each arbitrator unless the parties agree otherwise. If the parties are unable to resolve the remaining Disputes after the conclusion of the second batch of twenty-six (26) proceedings, the parties shall participate in another global mediation session before a retired state or federal court judge. If the parties are unable to resolve the remaining Disputes in mediation at this time, this staged process shall continue with no more than twenty-six (26) Disputes proceeding at any time in a staged order that is selected randomly or by the arbitration provider, until all the Coordinated Disputes, including your Dispute, are adjudicated or otherwise resolved. At any time during these proceedings, we agree to participate in a global mediation session should your counsel request it in an effort to resolve all remaining Disputes.  

Any applicable statute of limitations on your Disputes and filing fee deadlines shall be tolled for Coordinated Disputes from the time any Coordinated Dispute is selected for the first set of batching proceedings until the time your Dispute is selected to proceed in arbitration, withdrawn, or otherwise resolved. A court of competent jurisdiction shall have authority to enforce this section regarding Coordinated Disputes and, if necessary, to enjoin the filing or prosecution of arbitration demands against TaxAct. Should a court of competent jurisdiction decline to enforce these Coordinated Dispute procedures, you and we agree that your and our counsel shall engage in good faith and with the assistance of a process arbitrator to devise and implement procedures that ensure that arbitration remains efficient and cost-effective for all parties. Either party may engage with the selected arbitration provider to address reductions in arbitration fees. If this Section regarding Coordinated Disputes is deemed unenforceable as to a particular claimant or batch, then it shall be severed as to that claimant or batch, and those parties shall arbitrate in individual proceedings in accordance with this Section. 

Termination of Rights

ANY CLAIM ARISING OUT OF OR RELATED TO THESE TERMS AND CONDITIONS OR OUR SERVICES OR CONTENT MUST BE FILED WITHIN ONE YEAR AFTER SUCH CLAIM AROSE; OTHERWISE, THE CLAIM IS PERMANENTLY BARRED, WHICH MEANS THAT YOU AND TAXACT WILL NOT HAVE THE RIGHT TO ASSERT THE CLAIM.

You have the right to opt out of binding arbitration within 30 days of the date you first accepted the terms of this Section by sending an email to arbitration@taxact.com. In order to be effective, the opt-out notice must include your full name and clearly indicate your intent to opt out of binding arbitration. By opting out of binding arbitration, you are agreeing to resolve Disputes in accordance with the following Section (Jurisdiction and Venue).

13. Jurisdiction and Venue. THE VALIDITY AND PERFORMANCE OF THESETERMS AND CONDITIONS SHALL BE GOVERNED BY TEXAS LAW (WITHOUT REFERENCE TO CHOICE OF LAW PRINCIPLES), AND APPLICABLE FEDERAL LAW. ANY DISPUTE BETWEEN THE PARTIES THAT IS NOT SUBJECT TO ARBITRATION OR CANNOT BE HEARD IN SMALL CLAIMS COURT WILL BE RESOLVED ON AN INDIVIDUAL BASIS EXCLUSIVELY IN THE STATE OR FEDERAL COURTS OF TEXAS AND THE UNITED STATES, RESPECTIVELY, SITTING IN DALLAS COUNTY, TEXAS. EACH OF THE PARTIES HERETO HEREBY IRREVOCABLY WAIVES ANY AND ALL RIGHTS TO TRIAL BY JURY IN ANY LEGAL PROCEEEDING ARISING OUT OF OR RELATED TO THESE TERMS AND CONDITIONS. 

14. General Incorporation of Terms. In addition to the forgoing, our provisioning of the Service is subject to TaxAct's Terms of Service and License Agreement, which is incorporated by reference as if fully stated herein. These Terms and Conditions, along with TaxAct's Terms of Service and License Agreement, are a complete statement of the agreement between TaxAct and you, and set forth the entire liability of TaxAct, its parent, subsidiaries, and affiliates, including without limitation the Tax Experts, and your exclusive remedy with respect to the Service. In the event of any conflict between these Terms and Conditions and the Terms of Service and License Agreement, these Terms and Conditions shall prevail. 

15. Miscellaneous. TaxAct personnel, including without limitation any Tax Experts, answering questions in conjunction with the Service are not authorized to make modifications to these Terms and Conditions, or to make any additional representations, commitments, or warranties binding on us. We reserve the right to change these Terms and Conditions from time to time without prior notice, and the changes will be effective when posted on our website for the Service or when we notify you by other means. If any provision of the Terms and Conditions is invalid or unenforceable under applicable law, then it shall be, to that extent, deemed omitted and the remaining provisions will continue in full force and effect.