CRYPTOTAXAUDIT TERMS OF ENGAGEMENT

Revision date is 25 November 2025

1. OVERVIEW

We, us, and our refer to CryptoTaxAudit LLC, a Delaware limited liability company. You and your refer to persons using our services.

This agreement presents the terms governing the services we provide to you. 

• Section 2 of this agreement describes our non-membership-related services, which are itemized on our invoice and separately charged. 
• Section 3 describes our membership service called Tax Shield. 
• Section 4 defines key terms used throughout this agreement. 
• Section 5 describes your essential responsibilities. 
• Section 6 describes privileged communication. 
• Section 7 describes the confidentiality of data. 
• Section 8 describes our payment terms. 
• Section 9 describes limitations of our services. 
• Section 10 describes the process for resolving disputes through arbitration. 
• Section 11 describes our termination policy. 
• Section 12 describes our limitation of liability. 
• Section 13 describes how these terms may be automatically updated. 
• Section 14 describes that the laws of the State of Delaware govern this agreement.

BY USING OUR SERVICES OR ACCESSING OUR WEBSITE, YOU ACKNOWLEDGE THAT YOU HAVE READ THESE TERMS OF USE AND AGREE TO BE BOUND BY THEM.

2. SEPARATE SERVICE PRODUCTS

Products not offered as a membership product (as per Section 3) are those that are separately invoiced. 

2.1. TAX RETURN PREPARATION SERVICE

If you separately purchase the tax RETURN PREPARATION service from us, we will prepare your tax returns using the information you provide. We may ask for clarification, but we don’t verify your information. Our tax RETURN PREPARATION charge includes all primary federal forms, schedules, and one state return. We charge an additional price for preparing multiple versions of forms or schedules, reporting foreign business income, GILTI tax, passive foreign income companies, CRYPTOCURRENCY INCOME calculation, or rarely used forms

We automatically file a six-month extension of the filing due date for all returns, allowing adequate time to prepare your return. An extension is not an extension of the date (usually April 15th for individual returns) when your taxes must be paid

After receiving your approval of the return and your payment of the final invoice, we electronically file or mail your returns to the IRS. The work of tax RETURN PREPARATION ends upon successful filing. 

Responding to subsequent letters from the IRS is not included in tax RETURN PREPARATION services, but is available through our Tax Shield membership service.

Estimating taxes owed is not included in the service, but is available for an additional charge.

We describe our tax preparation service as “bulletproof” because we include additional forms in the tax return that are not commonly used, which can reduce, but not eliminate, the likelihood of an IRS AUDIT. 

2.2. CRYPTOCURRENCY INCOME CALCULATION

If you pay for us to calculate your CRYPTOCURRENCY INCOME, we will exert a reasonable effort to calculate your taxable income from CRYPTOCURRENCY activities. The purpose of calculating CRYPTOCURRENCY INCOME is to determine the capital gain and other taxable income. 

The completeness of transaction histories and price information limits the accuracy of calculating income based on central exchange transactions.

The accuracy of income calculation from transactions using decentralized exchanges (DEX), peer-to-peer exchanges, and non-fungible tokens (NFT) is significantly limited by numerous factors, including the tools available to interpret blockchain data, protocol complexity, the interpretation of smart contracts, price oracles, completeness of transaction history, and timestamps.

The work of CRYPTOCURRENCY INCOME calculation ends upon acceptance of the results.

We can defend our results in an IRS AUDIT, depending on your Tax Shield member level.  However, the IRS calculates CRYPTOCURRENCY INCOME aggressively, which usually requires appealing or protesting the auditor’s determination to get an equitable resolution.

There is significant uncertainty in the taxation rules for CRYPTOCURRENCY INCOME. The IRS has published guidance on certain cryptocurrency tax situations, which are considered aggressive and disputed by some legal experts. We will prepare your results in line with the IRS positions as we understand them. We can advise you on alternative tax treatments that may reduce taxes owed. However, these positions may be challenged by the IRS if you are audited. During an audit, the IRS assesses interest and accuracy penalties (ranging from 20% to 40%) on additional taxes assessed, as well as interest. The choice of how much taxable income to report is yours.

We may also offer additional services, separately invoiced with additional terms, related to the reporting of CRYPTOCURRENCY activities.

3. MEMBERSHIP SERVICE PRODUCTS

The Services provided by the various Tax Shield MEMBERSHIP PLANS are below. You agree that our representation services, as stated on IRS Form 2848 ("Power of Attorney and Declaration of Representation"), are limited to delivering the services offered for your MEMBERSHIP PLAN. Forwarding IRS written communications or providing tax advice is not included.

Representation and resolution of tax issues at the State or local level are not included in any MEMBERSHIP PLAN, but may be available on a fee basis.

3.1. TAX SHIELD “FULL DEFENSE” MEMBERSHIP PLAN

For "Full Defense” members, our representation service is limited to obtaining your IRS TRANSCRIPTS weekly and emailing you a notification if a new IRS AUDIT FLAG occurs on an account TRANSCRIPT (“AUDIT FLAG Monitoring”). We also send a monthly report via email summarizing your IRS account and recent TRANSCRIPTS (“Account Status Updates”).

Members also receive an "Audit Alert Consultation“, at no additional charge, to discuss information reported on a weekly AUDIT FLAG Monitoring email or a monthly "Account Status Update“ email.

In addition, members can receive one "Initial Risk Review“ consultation at no additional charge to explore whether aspects of the client‘s past tax filings expose the taxpayer to additional audit risk due to how CRYPTOCURRENCY INCOME has been reported. Correcting past filings is a taxpayer‘s expense.

We will represent Members in preparing payment plans, Offers-in-Compromise, Collection Due Process, and equivalency proceedings, as well as taxpayer advocate assistance requests, abatement requests, and other collections issues.

If the IRS selects you for an AUDIT, we will represent you before the IRS Revenue Agents (auditors) or Revenue Officers (tax collectors). We can coordinate our services with other tax representatives you employ to handle non-CRYPTOCURRENCY-related issues.

3.2. TAX SHIELD "VIP" MEMBERSHIP PLAN

For "VIP" members, our representation services include all the services offered to Full Defense members. Our representation services are extended to IRS Appeals or U.S. TAX COURT (pro se support).

We will also provide a courtroom expert witness on CRYPTOCURRENCY INCOME reporting for no additional charge.

Additionally, VIP members can schedule private tax consultations with our directors at no additional charge, with a limit of four per year.

3.3. TAX SHIELD "EARLY ACTION" MEMBERSHIP

For "Early Action" members, our representation services include all the services offered to Full Defense members, except representation in audits, partial pay installment agreements, liens, collection due process, taxpayer advocate assistance, or offer-in-compromise negotiations.

4. DEFINITIONS

4.1. KEY TERMS. These key terms are used in this Agreement:

4.1.1. AUDIT: An audit, also called an examination by the IRS, is a formal inspection of an individual's or an entity's books and records to determine the individual's or entity's correct tax liability. A collection or enforcement letter is not an audit. 

 4.1.2. AUDIT FLAG: An audit flag occurs when the IRS places the following transaction codes on a member's IRS Account Transcript:

• 420 – "Examination of Tax Return" means that the return was referred to the IRS Examination or Appeals Division.
• 424 - "Examination of Tax Return" means that the return was referred to the IRS Examination or Appeals Division.
• 922 – "Review of unreported income" means that the computers have determined that a tax return failed to report all the income reported to the IRS by third parties. Subsequent TC 922 updates the transaction date and process codes.

1. ACCEPTANCE DATE: The Acceptance Date is when we receive your initial payment for a periodic (monthly or annual) membership. If periodic payments lapse, the date the payments restart is considered the new acceptance date.
2. CASE: A case begins when a current member presents us with a letter from the IRS and asks us to represent them. The letter must be related to an audit, IRS Appeals, or debt collection. A case concludes when you agree to no further escalation of the Case.
3. COLLECTIONS LETTER: A collections letter is a letter from a tax authority demanding payment or threatening enforcement actions for nonpayment. 
4. CRYPTOCURRENCY: CRYPTOCURRENCY is synonymous with virtual currency and digital assets.
5. CRYPTOCURRENCY INCOME: CRYPTOCURRENCY income includes capital gains/losses, wages, compensation, and other income derived from CRYPTOCURRENCY.
6. EXPIRATION DATE OF MEMBERSHIP: The Expiration Date of Membership is fifteen days after a missed periodic (monthly or annual) membership payment. In all other situations, membership terminates immediately upon email notification by either party to this Agreement. 
7. INITIAL RESPONSE: The Initial Response refers to the activities provided by CryptoTaxAudit after a member provides us with an AUDIT or examination request from a tax authority. These activities include consultations with the member, reviewing the member's documentation, discussing with the tax authorities, and assembling and delivering initial documents to the tax authorities. The Initial Response activities are considered completed after we deliver the initial documents to the tax authority. 
8. IRS: The Internal Revenue Service, an agency of the U.S. Department of the Treasury.
9. MEMBER: You are a member if you have made an initial membership payment, are current with your membership payments, and have completed the onboarding process, including signing our IRS Form 2848. A spouse is included as a member if they have completed the onboarding process, which includes signing our IRS Form 2848. A member can also be a business entity. A business entity member doesn't include representation for Form 1040. Likewise, representation of an individual tax return doesn't include representation of income reported on a business tax return.
10. MEMBERSHIP PERIOD: The Membership Period commences with the ACCEPTANCE DATE. The final day of the Membership Period is the EXPIRATION DATE OF MEMBERSHIP or the date you cancel the membership. Once the Membership Period expires, all work on any open AUDIT cases will cease, and we will cancel any IRS representation agreement.
11. MEMBERSHIP PLAN: The membership plan is determined by the periodic (monthly or annual) payment amount signed up and paid.
12. RETURN PREPARATION: Preparation of a federal or state tax return, report, or filing, whether an initial filing, an amended filing, an AUDIT reconsideration, or in response to an IRS Substitute For Return, is never included in any membership service. 
13. TRANSCRIPTS: The IRS maintains multiple TRANSCRIPTS of taxpayer reporting and activity. A separate TRANSCRIPT is kept for each tax period. The types of individual TRANSCRIPTS are called Account, Record of Account, Wage & Income, Separate Assessment, and Civil Penalties. The types of TRANSCRIPTS for business filing separate returns are Account, Payroll, Civil Penalty, and Return.

4.2 TERMS DESCRIBING REPRESENTATION SERVICES

The following describes the types of representation services available.

4.2.1. AUDIT: We will represent you before the IRS during your federal income tax audit unless either party terminates the arrangement. Our representation will include communicating and negotiating with the IRS, and presenting information to substantiate the crypto income reporting. Understandably, we cannot guarantee any results since the IRS has substantial discretion in deciding whether to accept information presented to them. Recalculating the cost of calculating CRYPTOCURRENCY INCOME is not included in the Tax Shield membership.

4.2.2. APPEAL: We will represent you in the APPEAL of the Revenue Agent's determination that you owe additional tax, penalties, and interest. Our representation will include a review of the agent's findings, such as an investigation and review of the underlying facts as we, in our sole discretion, deem appropriate, preparation and filing of the protest, and negotiation of a settlement with the Appeals division. 

If the IRS has done its own CRYPTOCURRENCY INCOME calculation, a forensic analysis of the IRS calculations is required. The cost for this is an additional fee. 

4.2.3. TAX COURT: If the CASE cannot be resolved with the Appeals Officer or if a petition to the U.S. Tax Court is preferable to resolution with IRS Appeals, we will provide legal representation for your CASE in the U.S. Tax Court. We can discuss the merits of your CASE with the IRS lawyers, draft motions and documents, and litigate the CASE.

4.2.4. TAXPAYER ADVOCATE ASSISTANCE: We will also represent you in assistance requests to the IRS Taxpayer Advocate Service. We will prepare the initial request and discuss your CASE with the Advocate staff until they close it.

4.2.5. COLLECTIONS: We will represent you concerning the collection of payment of income taxes. We will represent you through the initial administrative level of the IRS Collections Division, including conferences with Revenue Officers, managers, and Collections Due Process Appeals or equivalency hearings, as appropriate.

Our assistance includes negotiating with the IRS on installment agreements, Currently Non-Collectible status, abatements, and Offers-in-Compromise.

We will not audit or otherwise verify any information provided by you to us for presentation to the IRS during the course of service unless we deem it necessary.

While we will advise you whether to accept the tax authority's report or proposed settlement, the ultimate decision in that matter remains yours alone. By signing Form 2848, you provided us with the authority to settle the CASE for you and execute any documents necessary to settle the CASE after consultation with you. However, since our general policy is not to execute documents on the client's behalf, we will request that you execute all such documents.

5. CLIENT RESPONSIBILITIES

5.1. COMPLETENESS: You agree to furnish all necessary information to address your tax issue. You are responsible for maintaining accurate records, safeguarding assets, and ensuring the accuracy of your financial records. 

You must thoroughly communicate facts and documents that may have a bearing on the services you have purchased from us, including any prior written or oral communications with he tax authorities, and thoroughly search for and provide all relevant documents. These documents must be provided promptly and in electronic format and organized chronologically. Do not fabricate any documents or fraudulently represent facts. 

Our professional standards require that we inquire about any information you provide that seems unusual or inconsistent with other knowledge we have of your situation. We may furnish you with questionnaires to help you gather and organize the necessary information for us. You agree to provide further clarification of the information you provide to the tax authorities promptly and truthfully, if necessary.

5.2. PROMPTNESS: You agree to provide us with information we request promptly and thoroughly. Delay or procrastination can lead to additional work and compromise our ability to provide you with quality service. Prolonged neglect to respond to our requests may result in additional fees added to your invoice or termination of services without refund of amounts already paid.

Regarding AUDITS, as a general rule, we require that all information be provided to us at least seven calendar days before the date requested by the tax authorities. Please note that if you submit your information after the expected date, we may be unable to meet the tax authorities' expected delivery date. Although we will attempt to extend the due date, you may ultimately be subject to additional IRS penalties, interest, or loss of appeal rights due to the delay.

• Promptly schedule a call with CryptoTaxAudit upon receiving official IRS AUDIT or examination letters. 
• Time is of the essence in providing all documents requested by the tax authorities. The IRS interprets procrastination as being uncooperative. Being characterized as uncooperative can hurt your chances of a favorable decision before IRS Appeals or the courts. 

5.3. RIGHT TO REPRESENTATION: The IRS has procedures to contact taxpayers directly. You have the statutory right to be represented. Unless you are served with an enforceable administrative summons, you are not required to discuss information with the IRS. By accepting this engagement letter, you agree to refer the IRS to us as your representative, rather than correspond with the IRS directly. If you choose to appear before or discuss the matter with the IRS against our advice, you do so at your own risk.

You must maintain your Membership payments for the duration of the AUDIT, appeal, or collection resolution effort. Failure to do so will result in the termination of our representation services.

5.4. TAX PROTESTING: You alone are responsible for fulfilling your income tax obligations. We will stop representing you if you insist on protesting income taxation on economic, religious, legal, or constitutional grounds or other frivolous claims as described on the IRS website <https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-introduction> or successor pages. We will also stop representing you if you exhibit uncooperative or dilatory behavior.

6. PRIVILEGED COMMUNICATION

Per section 7525 of the tax code, with respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any Enrolled Agent or CPA to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney. This protection of confidentiality may only be asserted in— (A)any noncriminal tax matter before the Internal Revenue Service; and (B)any noncriminal tax proceeding in Federal court brought by or against the United States.

We agree to notify you if we receive a request, including a subpoena or summons, from a third party for privileged information. If you instruct us in writing to assert the privilege, we will do so to the extent permitted by law. You agree to be responsible for any costs we incur in asserting the privilege on your behalf. Such expenses would include our attorney's fees, court fees, and other costs imposed, including court-imposed costs, penalties, or fees. You further agree to hold us harmless for asserting or not asserting the privilege as directed by you.

7. CONFIDENTIALITY OF DATA

We have a separate Privacy Policy that describes how we protect data.

We collect information from worksheets, documents, computer data files, and discussions; information provided to us at your request by brokerage houses and banks; and information that we develop as part of our engagement. We are committed to safeguarding your confidential information and maintaining physical and electronic safeguards to protect it. We will not disclose any information about you unless we have your approval as permitted by law (Sections 301.7216-2 and 301.7216-3), even if you are no longer our client. 

You must sign a disclosure statement if you wish to have your records released to a third party, such as a mortgage lender.

Unless you instruct us otherwise, we may use your first name, state of residence, and summary of services rendered in our marketing materials.

To fulfill our anti-money laundering obligations for customer due diligence, we will cross-check MEMBER identification data against lists of sanctioned and politically exposed persons.

8. PAYMENT TERMS

Products and services not included in the selected MEMBERSHIP PLAN are invoiced separately and due upon receipt. 

9. LIMITATIONS

The following service limitations apply to all products and MEMBERSHIP PLANS.

9.1. We are not responsible for detecting an AUDIT FLAG until a week after the IRS adds the Form 2848 authorization to their Central Authorization File. The IRS can take several weeks to process Form 2848. We do not provide legal assistance in defending criminal issues, whether actual or alleged.

9.2. We will not reconcile checkbooks, organize or summarize other records, or do record-keeping or bookkeeping for our members. 

9.3. We are not responsible for paying any taxes, interest, penalties, fines, liens, levies, or garnishments assessed against you.

9.4. All MEMBERSHIP PLANS include coverage of current spouses. Spouses are included in the Tax Shield Full Defense membership if, during the audited year, the client and spouse filing status were married filing jointly to each other, and there are no conflicts of interest

9.5. If you have an ownership interest in a corporation, partnership, multi-member LLC, LLP, trust, estate, or tax shelter that has been contacted for an AUDIT and is not a CryptoTaxAudit member, Audit Defense services for that taxing entity are excluded.

9.6. No MEMBERSHIP PLAN includes the cost of preparing a tax return for any year in which an original return has not been filed. No MEMBERSHIP PLAN includes the cost of amending a tax return or calculating the cost of CRYPTOCURRENCY INCOME unless that year’s tax return is under IRS AUDIT.

9.7. If you have referred to or are under investigation by the IRS Criminal Investigations Unit (CI) at any time during a CASE, we will terminate our representation services and advise you to seek legal counsel.

9.8. Our Services are limited to income-related taxes. Matters related to other types of taxes, such as payroll taxes, sales taxes, excise taxes, or highway taxes, are excluded.

9.9. If a conflict of interest arises as described in IRS Circular 230, we must communicate the conflict to all parties and receive authorization to continue the representation of the parties.

9.10. Representation on issues unrelated to CRYPTOCURRENCY reporting is excluded but can be included for an additional fee.

9.11. You acknowledge that we reserve the right to refuse service to anyone and to cancel user access at any time.

9.12. The IRS has significant challenges maintaining its computer systems, processing taxpayer information, and staffing. Our ability to notify you of Alert Flags or resolve tax matters is highly dependent on the quality and performance of these systems and staff. You agree that we are not responsible for delays and difficulties caused by the IRS's operations.

9.13. The IRS may obtain financial account and transaction information from foreign sources or by subpoena, which it does not provide to taxpayers electronically or through their Transcript Delivery System. The Tax Shield monitoring system does not detect this information.

9.14. If a member has a pre-existing AUDIT or COLLECTIONS issue before the ACCEPTANCE DATE, then that issue is excluded from our representation service. We may extend our representation service to cover the issue for an additional fee, at our discretion.

10. DISPUTES

If any dispute arises in connection with the performance of this Agreement, both you and we agree to try first, in good faith, to settle the dispute. ANY DISPUTE OR CLAIM RELATING IN ANY WAY TO THE SERVICES OR THIS AGREEMENT WILL BE RESOLVED BY BINDING ARBITRATION, RATHER THAN IN COURT, except that you may assert claims in small claims court if your claims qualify. 

The Federal Arbitration Act governs the interpretation and enforcement of this provision; the arbitrator shall apply Delaware law to all other matters not explicitly addressed in this provision. Notwithstanding anything to the contrary, any party to the arbitration may at any time seek injunctions or other forms of equitable relief from any court of competent jurisdiction. 

WE EACH AGREE THAT ANY AND ALL DISPUTES MUST BE BROUGHT IN THE PARTIES' INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS OR REPRESENTATIVE PROCEEDING. BY ENTERING INTO THIS AGREEMENT AND AGREEING TO ARBITRATION, YOU AGREE THAT YOU AND CRYPTOTAXAUDIT ARE EACH WAIVING THE RIGHT TO FILE A LAWSUIT AND THE RIGHT TO A TRIAL BY JURY. IN ADDITION, YOU AGREE TO WAIVE THE RIGHT TO PARTICIPATE IN A CLASS ACTION OR LITIGATE ON A CLASS-WIDE BASIS. YOU AGREE THAT YOU HAVE EXPRESSLY AND KNOWINGLY WAIVED THESE RIGHTS.

To begin an arbitration proceeding, send a letter requesting arbitration and describing your claim to CryptoTaxAudit, 2810 N Church St #274006, Wilmington, DE 19802. The arbitration will be conducted by the American Arbitration Association (AAA) before a single AAA arbitrator, in accordance with the AAA's rules, which are available at www.adr.org or by calling 1-800-778-7879. The AAA's rules will govern payment of all filing, administration, and arbitrator fees and costs. You agree to have the arbitration conducted by telephone, based on written submissions. The decision of the arbitrator shall be final and not appealable, and judgment on the arbitration award may be entered in any court having jurisdiction thereof. This Section shall survive the expiration, termination, or rescission of this Agreement.

11. TERMINATIONS OF SERVICES

You can cancel your invoiced services or membership by contacting us or by failing to pay your membership fee on time.

CryptoTaxAudit reserves the right to terminate your invoiced services or Membership on the breach of any material provision of this Agreement by you, or if a condition renders the completion of CryptoTaxAudit's responsibilities under this Agreement unreasonably difficult to fulfill, or at our discretion. 

Conditions that can cause the completion of CryptoTaxAudit's responsibilities to be unreasonably difficult include, but are not limited to, failure by you to reasonably fulfill your responsibilities above, failure to cooperate, or repeated use of abusive, inappropriate, or unprofessional language when communicating with any staff members or representatives of CryptoTaxAudit or the IRS.

12. LIMITATION OF LIABILITY

EXCEPT AS PROHIBITED BY LAW, YOU WILL HOLD US AND OUR STAFF AND AGENTS HARMLESS FOR ANY INDIRECT, PUNITIVE, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGE, HOWEVER, IT ARISES (INCLUDING ATTORNEYS' FEES AND ALL RELATED COSTS AND EXPENSES OF LITIGATION AND ARBITRATION, OR AT TRIAL OR ON APPEAL, IF ANY, WHETHER OR NOT LITIGATION OR ARBITRATION IS INSTITUTED), WHETHER IN AN ACTION OF CONTRACT, NEGLIGENCE, OR OTHER TORTIOUS ACTION, OR ARISING OUT OF OR IN CONNECTION WITH THIS AGREEMENT, INCLUDING WITHOUT LIMITATION ANY CLAIM FOR PERSONAL INJURY OR PROPERTY DAMAGE, ARISING FROM THIS AGREEMENT AND ANY VIOLATION BY YOU OF ANY FEDERAL, STATE, OR LOCAL LAWS, STATUTES, RULES, OR REGULATIONS, EVEN IF WE HAS BEEN PREVIOUSLY ADVISED OF THE POSSIBILITY OF SUCH DAMAGE. EXCEPT AS PROHIBITED BY LAW, IF THERE IS LIABILITY FOUND ON OUR PART, IT WILL BE LIMITED TO THE AMOUNT PAID FOR THE PRODUCTS AND/OR SERVICES, AND UNDER NO CIRCUMSTANCES WILL THERE BE CONSEQUENTIAL OR PUNITIVE DAMAGES. SOME STATES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF PUNITIVE, INCIDENTAL, OR CONSEQUENTIAL DAMAGES, SO THE PRIOR LIMITATION OR EXCLUSION MAY NOT APPLY TO YOU. 

13. TERMS OF SERVICE ARE AUTOMATICALLY UPDATED 

By using the CryptoTaxAudit.com website (the "Site") or Services, you agree to follow and be bound by these terms of use (the "Membership Agreement") and agree to comply with all applicable laws and regulations. In these Terms of Use, the words "you" and "your" refer to each customer, Site visitor, or service user; "we,” "us,” and "our" refer to Clinton Donnelly and CryptoTaxAudit; and "Services" refers to all services provided by us.

It is your responsibility to review these Terms of Use periodically. If you find these Terms of Use unacceptable or disagree with them, please do not use this Site or any Services. We may revise these Terms of Use without notice. Please contact our customer support if you have questions about these Terms of Use.

These Terms require arbitration on an individual basis to resolve disputes rather than jury trials or class actions and limit the remedies available to you in the event of a dispute.

We will automatically bill you for your periodic membership fee (monthly or annually) to prevent your coverage from lapsing.

14. GOVERNING LAW

The laws of the State of Delaware govern this Agreement.