Top Priority Tax Services
Terms of Service
Last Updated: June 15, 2026
These Terms of Service govern the use of federal and state tax preparation services and related digital infrastructure provided by Top Priority Tax ("Company"). By using our services, you agree to comply with these terms.
01. Scope of Services
The Company prepares and electronically files (E-Files) income tax returns (Form 1040, Schedule C, etc.) to the Internal Revenue Service (IRS) and state taxing authorities based on the financial data and tax documents (W-2, 1099, receipts, etc.) provided by the client.
02.Accuracy of Client Information & Client Responsibility
While our tax professionals exercise professional diligence under strict rules of practice, **the final legal responsibility for the accuracy, validity, and completeness of all submitted data rests entirely with the client.**
- Clients must submit correct documents and disclose all sources of income in a timely manner.
- Interest, penalties, and audit liabilities arising from omitted income or invalid expense claims are the sole responsibility of the client.
- Once the file has been processed into a "Locked" state for submission, updates or changes to personal information will be restricted.
03. IRS Circular 230 Notice
In compliance with US Treasury Department Circular 230 regulations, any tax advice or documents provided on this website or by our staff cannot be used by any taxpayer for the purpose of avoiding tax penalties that may be imposed by the IRS or state authorities.
04.Electronic Signatures & Payments
We support compliant electronic signature infrastructures. Tax filing procedures begin officially only after the final tax return (e.g., Form 1040 draft) is reviewed, signed by the client, and the preparation fee is paid in full.
05. Limitation of Liability
The Company shall not be liable for delayed tax filing due to natural disasters, government shutdowns, IRS system outages, or the client's failure to respond. Tax calculations are based on interpretation of code which is subject to change.
06.Governing Law & Jurisdiction
These terms shall be governed by and construed in accordance with the laws of the State of California. Any disputes arising under these terms shall be subject to the exclusive jurisdiction of the state and federal courts in California.