TERMS & CONDITIONS OF REPRESENTATION
M&M is constantly striving to lead the tax resolution industry in ethical conduct and client satisfaction. This statement is a part of our ongoing effort to be open with our clients and transparent in the services we provide. These terms are part of our agreement with you. Therefore, we ask that you review this statement carefully and contact us promptly if you have any questions. In the event of any conflict or inconsistency between the terms of our agreement with you and the terms and conditions below, the terms of our agreement with you shall control in each instance.
SCOPE OF OUR WORK
We will at all times act on your behalf to the best of our ability. Any expressions on our part concerning the outcome of your tax liability are expressions of our best professional judgment, but are not guarantees. Such opinions are limited by our knowledge of the facts and are based on the state of the law and regulations at the time they are expressed.
It is our policy that the person or entity that we represent is the person or entity that is identified in our agreement and does not include any affiliates of such person or entity (i.e., if you are a corporation or partnership: any parents, subsidiaries, employees, officers, directors, shareholders or partners of the corporation or partnership, or commonly owned corporations or partnerships; or, if you are a trade association: any members of the trade association).
It is our further policy that our representation is limited to performance of the services described in the agreement and does not include representation of you or your interests in any other matter.
After completion of the matter, changes may occur in the applicable laws or regulations that could have an impact upon your future rights and liabilities. We always strive to keep our clients updated on matters on which we have been retained. However, unless you engage us after completion of the matter to provide additional advice on issues arising from the matter, M&M has no continuing obligation to advise you with respect to future IRS or other taxing authority developments.
M&M is not a law firm and does not practice law. Our services apply only to administrative hearings and administrative practice before the IRS and State taxing authorities. Our services do not include any litigation in any state or federal court whatsoever. M&M makes no representations that our services will result in relieving you of the payment of your tax liabilities. M&M does not guarantee the abatement of penalties.
Customarily, each client of M&M is served by a principal M&M contact. Subject to the supervisory role of the principal contact, your work or parts of it may be performed by other licensed representatives and assistants of M&M. Such delegation may be for the purpose of involving licensed representatives or assistants with special expertise in a given area. M&M does not outsource its work.
FEES AND PAYMENT
Typically, M&M will quote a flat-fee for services. Flat-fee agreements will not be billed hourly. In certain circumstances we may accept representation at an hourly rate as a special arrangement tailored to the needs of a particular client. In such situations, hourly rate arrangements will be expressed in a formal letter, setting forth the hourly rate. If your agreement with M&M is based on hourly billing, we will bill you on a monthly basis.
We will give you prompt notice if your account becomes delinquent, and you agree to bring the account current. If the delinquency continues and you do not arrange satisfactory payment terms, we may withdraw from representation and pursue collection of your account. Please refer to your agreement for more information regarding fees and payments for services.
If you are currently in a bankruptcy proceeding, you are not eligible to request a resolution to the tax liabilities from the involved taxing authorities. Any resolution of the outstanding tax debts, generally must take place within the context of the bankruptcy proceeding. Please understand that if you file for bankruptcy during M&M’s representation, we will not be able to continue with a resolution of the tax liabilities, and we may terminate our services. We may also charge an additional fee if you would like us to continue representation once your bankruptcy has been discharged.