LZ Tax Terms of Service

Effective: May 31, 2024

Thank you for selecting LZ Tax, which is a dba of Purely Solutions, LLC, a wholly owned subsidiary of LegalZoom.com, Inc. (“LegalZoom”), (“LZ Tax,” “us,” or “we”) to provide you with tax and accounting products and services.

This document explains the rights and responsibilities between you and LZ Tax and is a contract between LZ Tax and you. These terms, along with the LZ Tax Guarantees, which are incorporated herein by reference, govern all products and services provided to you by LZ Tax, including products and services that you may purchase in the future.

If you are purchasing on behalf of an entity, you represent and warrant that you have the authority to enter into contracts on the entity’s behalf and that you have the authority to take binding actions related to the entity’s tax obligations. When we refer to “you” or “your” in these terms, this includes the entity that you are purchasing on behalf of.

These terms require the use of arbitration on an individual basis to resolve disputes, rather than jury trials or class actions. These terms also limit the remedies available to you in the event of a dispute as described in the Arbitration Terms, contained in Section 10 of these terms.

Please read these sections carefully, as they impact your rights.

General Terms

1. About LZ Tax’s Products and Services

LZ Tax provides tax advice, tax preparation and filing assistance, as well as auxiliary products and services (together, our “Services”). Our Services will not include an audit, review, examination or other form of attestation.

While we want to provide you with the best possible products and services, it is important that you understand that LZ Tax is not a CPA firm and is not registered with the State Board of Accountancy in any state. We are not financial advisors. We are also not a law firm and cannot provide advice regarding any legal matters or questions of law. If you would like financial or legal advice, we recommend that you consult with a qualified professional.

The Services we provide are based on the current tax law, as we understand it. We are not responsible for future changes in the law that may affect the products or services that we have already provided. While we may attempt to advise you of such changes, we are under no obligation to do so.

2. Who is Eligible for Services from LZ Tax

In order to ensure that we can best serve your needs, LZ Tax’s Services are limited to business entities and individuals meeting the following criteria (the “Eligibility Requirements”).

i. Business Eligibility

As used in these terms, the term “Business” will refer to the entity that purchased an LZ Tax subscription. Only the Business that purchased a LZ Tax subscription will be entitled to any benefits or services in connection with the subscription.

LZ Tax’s services for businesses are only available to entities that:

Have an active LZ Tax subscription at the time services are rendered;
Are based in the United States and do not have any foreign tax obligations and who do not have any United States Federal or State foreign tax filing requirements;
Have fewer than fifteen (15) partners or shareholders, if the business operates as a partnership or S-Corp, respectively;
Have annual revenues of less than ten (10) million dollars; and
Are not part of any of the following industries: Alcohol manufacturing or sales, cannabis, family offices, financial institutions, governments, insurance, not-for-profit organizations, non-governmental organizations, telecommunications, and tobacco.

ii. Individual Eligibility

LZ Tax provides limited Services to individuals in the form of individual tax return preparation services. These Services are subject to additional fees and only available for individuals if the following requirements are met:

At least one person on the tax return must be an owner or member of a Business with an active LZ Tax subscription; and
All individuals filing on the tax return must currently reside within the United States, and must have resided within the United States for the entire year that preparation for any tax return will cover.

In the event that your circumstances change after purchasing our Services and you no longer meet these Eligibility Requirements (for example, if you relocate outside of the United States), please message us or call us at (855) 787-1239. LZ Tax reserves the right to terminate our Services for any customer that does not meet these eligibility requirements. Further, LZ Tax reserves the right to refuse service or disengage our Services for any reason, in our sole discretion.

3. Privacy and Confidentiality

LZ Tax takes your privacy and confidentiality seriously. Our commitment to privacy is outlined in LZ Tax’s Privacy Policy which is incorporated by reference into this agreement.

Privacy with the status of “Married Filed Jointly”: If you purchased tax preparation services from us to prepare tax returns with the status of “married filed jointly,” then there is no expectation of privacy between spouses (as it relates to our Services). This means that we may share with either of you, without seeking consent from the other, the partial or completed returns, tax documents, and other information concerning the preparation of your tax returns.
Privileged Conversations: Certain communications involving tax advice are privileged and not subject to disclosure to the IRS. By disclosing the contents of those communications to anyone, or by turning over information about those communications to the government, you, your employees, or agents may be waiving this privilege. To protect this right to privileged communication, please consult with us or your attorney prior to disclosing any information about our tax advice.

Product Terms

LZ Tax provides a selection of tools and services to assist small businesses to support their tax and accounting related needs. Depending on the subscription package you have purchased, the following terms apply.

4. Advice Services from LZ Tax

If your subscription includes unlimited tax advice from a dedicated team of tax experts “Advice Services”, you are entitled to receive unlimited advice regarding any United States Federal and State tax (“US Tax”) issues related to the Business. We cannot provide any legal or investment advice, estate or investment planning, or other areas of advice other than tax and filing advice. We also do not provide advice regarding fundraising, Securities and Exchange Commission documentation, or Initial Public Offerings processes. Certain tax topics or situations may not be included as part of our Advice Services; this is determined solely at LZ Tax’s discretion. In the event that LZ Tax determines that we are unable to provide you with your requested advice, your sole remedy will be to terminate our Services and seek a refund in accordance with our cancellation policy described in Section 7 below and the LegalZoom Guarantee.

Advice will be provided by a “Tax Expert” (usually a qualified Certified Public Accountant or an Enrolled Agent). Tax Experts may provide suggestions and recommendations regarding tax saving strategies. Following these suggestions and recommendations is entirely up to you. LZ Tax will not perform any actions on your behalf. Any advice provided through our advice services does not include a guarantee that you will not be audited by a taxing authority.

Advice sessions can be scheduled as desired via your account on legalzoom.com. Advice sessions are generally available during LZ Tax’s regular business hours. We cannot, however, guarantee that advice sessions will be available on any particular day or at any particular time.

Advice sessions may take place by phone, or when available, by videoconference. You are responsible for providing any equipment, such as a telephone or internet-connected device, needed to participate in your advice sessions.

When available, you may also request advice online by submitting questions to LZ Tax through the your account on legalzoom.com. Depending on your question we may either answer the question in writing or ask that you schedule an advice session.

5. Tax Preparation and Filings

i. Our Service Offerings

If your subscription includes Tax Preparation and Filings, the services we provide to you will depend on the package you have purchased.

If you have purchased a subscription that includes on request tax preparation and filings, we will assist you with non-delinquent US Tax filings for the Business as requested, including:

Federal income tax returns
Any required state income tax returns
Applications for extensions to file tax returns
Periodic tax estimates and recommended payment amounts to be submitted by you to the tax authorities
S-Corp or C-Corp elections
Amendments for any tax return initially prepared by LZ Tax

ii. LZ Tax’s Responsibilities in Connection with Tax Preparation and Filings

When you request LZ Tax to assist you with Tax Preparation and Filings, our responsibilities will include the following:

An LZ Tax Expert will sign income tax returns as the tax preparer. IRS rules require that an LZ Tax Expert signs income tax returns as the tax preparer. All returns prepared using our tax preparation services must be signed by the Tax Expert responsible for the preparation.
We will ensure that you are provided with either detailed instructions regarding how to prepare and complete the filing or a qualified tax preparer will prepare the filing. The instructions for completion of the filing and/or the tax filing prepared by LZ Tax will be reviewed by a Tax Expert. To ensure the best possible services, more than one Tax Expert, or other LZ Tax employees or contractors, may assist in the collection, processing, and review of your documents and your tax filings.
We will make required disclosures to you and taxation authorities. Federal law and certain state laws impose obligations on tax return preparers, such as LZ Tax, when a position reported on a tax return or claim for refund does not meet certain standards regarding levels of confidence. Non-compliance with these requirements can result in penalties for both you and LZ Tax. To avoid exposure to these penalties, it may be necessary in some cases to make certain disclosures to you and/or in the tax return concerning positions taken on the return that don’t meet these standards. Accordingly, we will discuss tax positions that may increase the risk of exposure to penalties and any recommended disclosures with you before completing the preparation of the return.
We may file any required extensions for your Federal and State annual income tax returns, provided that you purchased your product prior to February 15 of the calendar year when LZ Tax will be preparing your returns and you have provided sufficient information for filing an extension. If you have purchased tax return preparation services from LZ Tax, we may file any required extensions on your behalf unless you instruct us not to. Before we file an extension for you, we will aim to notify you by email to provide you with an opportunity to make any outstanding tax payments in connection with the extension filing. However, depending on the subscription you have purchased, we may not be able to advise you on how much of a tax payment you should make, or how much you might owe.

We may also file an extension on your behalf for the year following the last tax year that you have purchased tax return preparation from LZ Tax. We may automatically make this filing unless you instruct us not to do so, or unless you purchase a tax return preparation from us for the subsequent tax year. The cancellation of your subscription that includes preparation of annual tax returns will be considered as instructions from you not to file any further extensions on your behalf.

If your purchase of a product entitles you to have annual income tax returns prepared during the calendar year of your purchase after February 15, you will be solely responsible for filing any required extensions. Failure to timely file an extension for the filing of annual income tax returns may result in additional taxes and penalties. Should this occur, you will be solely responsible for paying these additional costs.

We will use commercially reasonable efforts to electronically file your tax documents where available. If we cannot electronically file your tax documents you agree to manually print the relevant documents and obtain all necessary signatures. You will also be responsible for submitting the tax documents directly to the respective tax authorities if we are unable to electronically file on your behalf.

iii. What LZ Tax Is Not Responsible for in Connection with Tax Return Preparation

LZ Tax is committed to providing you with the best possible tax return preparation services. There are, however, certain limitations to our services that you should be aware of:

We rely on the information you provide. When we prepare tax returns for you, we will perform our work using the information that you provide us, without verification by us. Our work does not include any procedures designed to discover defalcations or other irregularities, should any exist.
We do not review prior tax year returns. We are not responsible for identifying items that may affect previously filed tax returns from prior subscription periods.
We will not represent you in the event of an audit. Returns that we prepare may be selected for review by the taxing authorities. In the event of an audit, we will not represent you, although you may be eligible to receive question-and-answer support regarding how to prepare and what to expect under the terms of our Audit Support Guarantee. You should be aware that if your tax returns are subject to an audit, you may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on the tax return. You should also know that any proposed adjustments by the examining agent are subject to certain rights of appeal.
We are not responsible for fees or costs incurred as a result of late-filed taxes. If you purchase tax preparation services less than thirty days before the deadline for you to file your taxes, LZ Tax will not be responsible for any fees or costs connected to any late filing of your taxes. Similarly, if your taxes are filed late because of delays caused by your failure to timely provide LZ Tax with required information, LZ Tax will likewise not be responsible for any fees or costs connected to any late filing of your taxes.

We cannot guarantee that by following our advice regarding the filing or payment of periodic tax estimates that you will not owe additional tax payments as part of your year-end tax obligations. Despite making periodic tax payments, it is possible that you may have unexpected obligations in connection with your annual income tax returns due to the over- or under-payment of your taxes through these payments. If you request that LZ Tax assist you with periodic tax estimates or payments, we will not be responsible for any additional tax payments that may be owed due to underpayment of taxes through these filings.

iv. Your Responsibilities in Connection with Tax Return Preparation

When you purchase our tax return preparation services, you agree to certain responsibilities related to these services. In the event that you fail to meet these responsibilities, LZ Tax reserves the right to terminate our services or to request that you pay additional fees. Your responsibilities are as follows:

Your use of our services must be lawful. You may not purchase our services in order to file income tax returns under false pretenses or in violation of applicable local, state, or federal law.
You will make any required payments to taxation authorities. You are responsible for making any payments owed in connection with your tax filings. In advising you on required payments we rely on the information provided by you. If the information you provide is inaccurate or incomplete, or if you fail to make recommended payments, you may owe penalties or additional taxes. LZ Tax will not be liable for any taxes or penalties that result from your failure to timely follow LZ Tax’s advice or your failure to provide complete and accurate information.
You must carefully review your prepared returns. Prior to authorizing us to file your returns, or filing your returns yourself, you will review the contents of your prepared returns. You are responsible for the content of all tax returns prepared by LZ Tax.
You will provide all requested information and documents. Depending on the subscription you have purchased and the type of filing you’ve requested our assistance with, LZ Tax must receive all requested information and documents at least 14 and up to 30 days in advance of when you wish to complete the filing. You are responsible for determining when you wish to have your filings completed and ensuring that LZ Tax receives all required information and documents sufficiently in advance of this date. Failing to make tax filings may result in penalties and additional taxes. If you are unsure about what tax deadlines may apply and how far in advance LZ Tax requires information and documents to complete a filing for you may obtain this information by scheduling an advice session or by submitting the question through your account (when available).
You will ensure that the information you provide to us is accurate, up-to-date, and complete.
You will provide us with complete information. In order for us to prepare accurate returns, it is important that you disclose all relevant facts that could affect your tax returns. This includes, but is not limited to, the timely disclosure of any reportable virtual currency transactions and all bartering transactions.
You will tell us about any reportable transactions or tax strategies. The IRS requires you to file certain disclosure statements regarding tax strategies and reportable transactions. Failure to disclose any of these transactions can result in significant penalties being imposed on you. When providing information to us, please verify and disclose if you were involved in a tax strategy or reportable transaction.
You will obtain the consent and approval of any joint filers on your returns. You will also ensure that any joint filer will receive a copy of, review, and approve any completed tax returns as complete and accurate. If you are filing returns with “married filing jointly” filing status, both spouses will be LZ Tax customers and subject to the terms of this Agreement.
You will maintain all required documentation to support your tax returns. You should retain all the documents, canceled checks, and other data that form the basis of income and deductions. If you have provided original records to LZ Tax, we will return the original records upon completion of preparing your taxes, and it is your responsibility to retain and protect these original records for possible future use. Additionally, certain deductions require strict documentation, such as travel and entertainment expenses, and expenses for business usage of automobiles, computers, and cell phones. If you are audited by the IRS, you may be asked for this documentation. In preparing your tax returns, we rely on your representation that you have complied with the documentation requirements and that you will maintain all documentation necessary to prove the accuracy and completeness of your returns to a taxing authority.
You will submit your tax filings by mail when necessary. When we cannot electronically transmit your tax filing, or where we provide you with instructions on how to complete the filing paperwork, you will be responsible for manually printing, completing, and signing the tax filing and mailing the filing directly to the respective tax authority. You are responsible for ensuring your tax filing is mailed in a timely manner. You will be responsible for paying for the postage or any other delivery costs connected with mailing your filings.

v. Foreign Account Reporting

The United States imposes reporting requirements with respect to persons having certain direct and indirect interests in a foreign bank account or other foreign financial assets. Failure to comply with these reporting requirements may result in substantial civil and criminal penalties. You are responsible for informing us of all foreign assets and we may determine that you are not eligible for our tax return services based on your situation with such foreign assets. If we prepare your individual income tax return, you will be responsible for filing any required foreign tax returns or required foreign account reporting, including FBAR Form 114 and related forms. You, and not LZ Tax, assume all liability for any penalties associated with the failure to file, or untimely filing, of any of these forms.

Fees, Payments, Cancellation and Termination

6. Payments and Subscriptions

i. How and When Payments for Fixed Fee Products and Services Will be Collected

If you purchase a fixed fee product or service, like some of our tax preparation services, you will be charged in full at the time of your purchase.

ii. How and When Payments for Subscription Fee Products and Services Will be Collected

In purchasing a subscription from LZ Tax, you are agreeing to pay according to the terms of the subscription package you have selected. Even if you do not use our products or services, you are responsible for paying the full cost of your subscription. If you fail to pay as required by your subscription, LZ Tax may take any lawful actions to collect any outstanding payments owed, including engaging the assistance of collection services.

By choosing a subscription product or service, you agree that LZ Tax and/or LegalZoom may store one or more payment methods for your account and you are authorizing LegalZoom to charge these payment methods on behalf of LZ Tax as explained in these terms. We may obtain automatic updates for any expiring credit cards you have provided.

iii. Subscription Payments

If you purchased a subscription product or service, you will be charged either monthly or annually, depending on the package you selected at the time of purchase.

If you have purchased an annual subscription that is paid on a monthly basis (referred to as an “Annual plan, paid monthly”), you will be responsible for paying all twelve monthly payments for your annual subscription. If you fail to pay as agreed, LZ Tax may suspend your subscription and you will be required to pay all past-due amounts in order to resume receiving services. Additionally, if you fail to pay as required by your subscription, LZ Tax may take any lawful actions to collect any outstanding payments owed, including engaging the assistance of collection services.

Your Subscription Term begins as soon as your initial payment is processed. The date that your initial payment is processed will be considered your “Billing Date” and will be used to determine when your future payments are due.

iv. Auto-Renewal of your Subscription

The length of time between when your subscription starts and when it renews (your “Subscription Term”) may be either a month or a year, depending on the option that you selected at the time of purchase.

Monthly Subscriptions: If you selected a monthly subscription, your subscription automatically renews each month without notice until you cancel.

Annual Subscriptions: If you selected an annual subscription, your subscription automatically renews each year. You may be sent a reminder email before your subscription renews. Unless required by law in the state where you reside, we are not obligated to provide this notice. If you do not receive a renewal reminder, or we fail to send a renewal reminder, you will still be required to pay for your subscription if you do not cancel the subscription prior to its renewal.

If you have purchased an annual subscription that is paid annually (referred to as an “Annual plan, prepaid”), you will be responsible for paying the entire annual subscription cost when your subscription renews.

v. Changes in the Cost of your Subscription

The cost of your subscription will be the same as the cost at the time of purchase, unless adjusted by LZ Tax. In the event of an adjustment, we will notify you in writing in advance of charging the new subscription cost. If you do not cancel your subscription prior to your next Subscription Term, you will be deemed to have accepted the adjusted fees for all future renewals.

vi. Changes in your Billing Date

Unless you cancel your subscription, you will be automatically charged for the cost of your subscription on your Billing Date. If your purchase date is on the 29th through the 31st day of any month, your Billing Date for any payments due that in months with fewer days will fall on the last day of the month.

We may adjust your Billing Date and are not required to tell you in advance if we make an adjustment. If we adjust your Billing Date, this will be reflected by a charge to your account on a prorated basis according to the number of days that have passed since the Billing Date of your latest renewal charge.

vii. Changes in your Subscription Term

LZ Tax offers subscriptions of various lengths. To the extent permitted by law, we may increase or decrease the length of your subscription term at our discretion by notifying you of the new subscription term at least 30 days before the beginning of your new subscription term. If you do not cancel your subscription, you will be deemed to have accepted the new subscription term moving forward.

7. How and When Services and Subscriptions can be Terminated or Canceled

i. How and When You Can Terminate or Cancel Services or Subscriptions

You may examine these terms for ten days after you have received them. If during this period you decide that you are not satisfied with the terms, you may cancel and get a refund on any payments you have made, and these terms will be void.

If you have purchased a subscription from LZ Tax, you may cancel this subscription at any time by calling us at (855) 787-1239. You may also cancel online by logging into your account and canceling in the “My Account” portal. After you have canceled, your Subscription will remain active until the end of the then-current period.

You may also cancel or terminate your services or subscription in accordance with the LegalZoom Guarantee. For purposes of LZ Tax, if you accept a tax return completed by LZ Tax, we will deem the services as satisfactory and you will no longer be eligible for a refund under our LegalZoom Guarantee.

You have the right to cancel your membership, if while exercising our rights we materially decrease the benefits of your subscription.

ii. How and When LZ Tax Can Terminate or Cancel Services or Subscriptions

We may cancel your subscription or stop providing you with products or services if you:

Fail to pay as required and your payment is more than 30 days late;
Fail to satisfy all Eligibility Requirements;
Fail to provide us with information that we requested in a timely manner;
Refuse to cooperate with our reasonable requests made to you;
Refuse to permit any disclosure that we determine is reasonably required; or
Misrepresent any facts or provided false documentation.

If we do not cancel your subscription or stop providing you with products and services after an event that could cause us to do so happens, we reserve our right to cancel your subscription or stop providing you with products and services in the future.

We may also cancel your subscription or stop providing you products or services, including imposing limits on features and services, or restricting access to all or part of your subscription, if:

We need to do so in order to comply with any applicable professional standards, applicable laws or regulations; or
We suspend or discontinue offering the subscription, product, or service.

We also may cancel your subscription or stop providing you products or services for any other reason, including for reasons not listed in this section.

iii. Payment Obligations and Refund Rights in the Event of Cancellation

If you cancel your order, you are only entitled to a refund as outlined in LegalZoom Guarantee. For subscriptions, you will not be entitled to a refund of payments made for any prior subscription period, even if you did not use the Services during prior subscription periods.

If LZ Tax cancels your order, your sole remedy will be a refund of the order for a fixed fee product, or a refund of any fees paid for the current subscription term.

iv. Abandoned Orders

Other than as required by applicable law, you will have no right to cancel, request a cash refund or obtain store credit for any undelivered Quarterly Tax Estimate advice or Annual tax return preparation after the final date allowed for making a timely filing has passed, unless LZ Tax is at fault. You understand that even absent completing the filing, we are out of pocket time and money for undertaking the work and, at the time of purchase, both parties fully intend to complete the order. Abandoned orders will result in liquidated damages equal to the amount paid to LZ Tax for reimbursement of our commitment to service this order.

Liability

8. Indemnification and Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE ENTIRE LIABILITY OF LZ TAX AND ITS AFFILIATES FOR ALL CLAIMS RELATING TO THIS AGREEMENT SHALL BE LIMITED TO THE AMOUNT YOU PAID FOR THE SERVICES DURING THE TWELVE (12) MONTHS PRIOR TO SUCH CLAIM. SUBJECT TO APPLICABLE LAW, LZ TAX AND ITS AFFILIATES ARE NOT LIABLE FOR ANY OF THE FOLLOWING: (A) INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY, PUNITIVE OR CONSEQUENTIAL DAMAGES; (B) 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. THE ABOVE LIMITATIONS APPLY EVEN IF LZ TAX AND ITS AFFILIATES HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. THIS AGREEMENT SETS FORTH THE ENTIRE LIABILITY OF LZ TAX AND ITS AFFILIATES AND YOUR EXCLUSIVE REMEDY WITH RESPECT TO THE SERVICES AND ITS USE.

You agree to indemnify and hold LZ Tax and its affiliates harmless from any and all claims, liability and expenses, including reasonable attorneys' fees and costs, arising out of your use of the Services or breach of this Agreement (collectively referred to as "Claims"). LZ Tax reserves the right, in its sole discretion and at its own expense, to assume the exclusive defense and control of any Claims. You agree to reasonably cooperate as requested by LZ Tax in the defense of any Claims.

YOU UNDERSTAND THAT LZ TAX WILL NOT AUDIT OR OTHERWISE VERIFY ANY INFORMATION YOU PROVIDE, AND IS NOT RESPONSIBLE FOR DISALLOWED DEDUCTIONS, OR THE INCLUSION OF ADDITIONAL UNREPORTED INCOME OR RESULTING TAXES, PENALTIES OR INTEREST.

LZ TAX SHALL NOT BE LIABLE FOR LOSS OF PROFITS OR INVESTMENT, TAX POSITIONS TAKEN BY YOU, INABILITY TO FILE YOUR RETURN, DELAY IN PREPARING YOUR TAX RETURN, INCORRECT OR INCOMPLETE INFORMATION PROVIDED TO LZ TAX, ANY ACCESS TO, OR USE OF, YOUR PASSWORD AND USER ID BY AN UNAUTHORIZED PERSON.

LZ Tax will not be liable for any default or delay in the performance of its obligations under this Agreement to the extent its performance is delayed or prevented due to causes beyond its reasonable control, such as acts of God, natural disasters, terrorist acts, war or other hostilities, labor disputes, civil disturbances, the actions or omissions of third parties, electrical or communication system failures, or governmental action.

9. Disclaimer of Warranties

YOUR USE OF THE SERVICES IS ENTIRELY AT YOUR OWN RISK. EXCEPT AS DESCRIBED IN THIS AGREEMENT, THE SERVICES ARE PROVIDED "AS IS." TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, LZ TAX AND ITS AFFILIATES, DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING ANY WARRANTY THAT THE SERVICES ARE FIT FOR A PARTICULAR PURPOSE, TITLE, MERCHANTABILITY, DATA LOSS, NON-INTERFERENCE WITH OR NON-INFRINGEMENT OF ANY INTELLECTUAL PROPERTY RIGHTS, OR THE ACCURACY, RELIABILITY, QUALITY OF CONTENT IN OR LINKED TO THE SERVICES. 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 SERVICES, WHICHEVER IS SOONER.

LZ TAX AND ITS AFFILIATES DISCLAIM ANY REPRESENTATIONS OR WARRANTIES THAT YOUR USE OF THE SERVICES WILL SATISFY OR ENSURE COMPLIANCE WITH ANY LEGAL OBLIGATIONS OR LAWS OR REGULATIONS.

10. DISPUTE RESOLUTION BY BINDING ARBITRATION

PLEASE READ THIS SECTION CAREFULLY BECAUSE IT REQUIRES YOU AND LZ TAX TO ARBITRATE CERTAIN DISPUTES AND CLAIMS AND LIMITS THE MANNER IN WHICH WE CAN SEEK RELIEF FROM EACH OTHER, UNLESS YOU OPT OUT OF ARBITRATION BY FOLLOWING THE INSTRUCTIONS SET FORTH IN SECTION 10(g), BELOW. NO CLASS OR REPRESENTATIVE ACTIONS OR ARBITRATIONS ARE ALLOWED UNDER THIS ARBITRATION PROVISION. IN ADDITION, ARBITRATION PRECLUDES YOU AND LZ TAX FROM SUING IN COURT OR HAVING A JURY TRIAL.

(a) No Representative Actions. You and LZ Tax agree that any dispute or claim between us, including those arising out of or related to these Terms or our Services, is personal to you and LZ Tax and that any dispute will be resolved solely through individual action, and will not be brought as a class arbitration, class action or any other type of representative proceeding. For the purposes of this Arbitration Agreement, references to "LZ Tax," "you," and "us" include our respective subsidiaries, affiliates, agents, employees, employers, business partners, shareholders, predecessors in interest, successors, and assigns, as well as all authorized or unauthorized users or beneficiaries of services or products under these Terms or any prior agreements between us. Beneficiaries include, but are not limited to, those named in an estate planning document.

(b) Arbitration of Disputes. Most concerns can be resolved quickly and to the customer's satisfaction by calling our Customer Care Center at (800) 773-0888. In the unlikely event that the LZ Tax Customer Care Center is unable to resolve your complaint to your satisfaction (or if we have not been able to resolve a dispute you after attempting to do so informally), this Section 10 applies. Except for (i) individual actions in small claims court located in the county of your billing address or (ii) actions in court seeking injunctive or other equitable relief for the alleged infringement or misappropriation of intellectual property, you and LZ Tax agree to waive your rights to a jury trial and to have any dispute or claim arising out of or relating to any aspect of the relationship between us (collectively, “Disputes”) resolved in court. Disputes include, but are not limited to, (a) those arising out of or related to these Terms or our Services, and (b) those related to advertising, privacy, data security, and the use of our website. This Arbitration Agreement applies to all Disputes based in contract, tort, statute, fraud, misrepresentation, or any other legal theory, Disputes arising before you accepted these or any prior Terms, Disputes that are currently the subject of purported class action litigation in which you are not a member of a certified class, and Disputes asserted against LZ Tax by those you list as authorized contacts on your order.

(c) Arbitration Procedures. For any Dispute that you have against LZ Tax, or that LZ Tax has against you, you and LZ Tax agree to attempt to resolve the Dispute informally via the following process. If you assert a claim against LZ Tax, you will first contact LZ Tax by sending a written notice of your Dispute (“Claimant Notice”) to LZ Tax by U.S. certified mail addressed to Notice of Dispute, General Counsel, LegalZoom.com, Inc., 954 Villa Street, Mountain View, CA, 94041; a courtesy copy of the Notice should also be sent by email to legalnotice@legalzoom.com. The Claimant Notice must (a) include your name, residence address, email address, and telephone number; (b) describe the nature and basis of the Dispute; and (c) set forth the specific relief sought. For any Dispute that LZ Tax may have against you, we will provide you notice (“LZ Tax Notice”) in similar form to that described above via the mailing address and email address associated with your account. The statute of limitations and any filing fee deadlines shall be tolled for thirty (30) days from the date that either you or LZ Tax first send the applicable Notice so that the parties can engage in this informal dispute resolution process.

If you and LZ Tax cannot reach an agreement to resolve the Dispute within thirty (30) days after notice is provided, then either party may submit the Dispute to binding confidential arbitration administered by the American Arbitration Association (“AAA”) or, under the limited circumstances set forth herein, in court. All Disputes submitted to AAA will be resolved through binding arbitration before one arbitrator. Unless the parties agree in writing to a different location, arbitration proceedings will be held in Los Angeles County, CA; if you are a Consumer, however, you may elect to hold the arbitration in your county of residence. For purposes of this Section 10, a “Consumer” means a person using the Services for personal, family or household purposes.

If you are a Consumer, you and LZ Tax agree to use the AAA Consumer Arbitration Rules. If you are not a Consumer, you and LZ Tax agree to use the AAA Commercial Arbitration Rules, including the Expedited Procedures for all Disputes with a value of $75,000 or less. The most recent versions of the AAA Consumer and Commercial Arbitration Rules are available on the AAA’s website at adr.org/Rules and such rules are hereby incorporated by reference into this Arbitration Agreement. You either acknowledge and agree that you have read and understand the applicable AAA Arbitration Rules or waive your opportunity to read the AAA Arbitration Rules and waive any claim that such rules are unfair or should not apply for any reason.

You and LZ Tax acknowledge that the purpose of this Section 10 is to streamline the dispute resolution process and that Coordinated Filings are likely to frustrate that purpose. As a result, you agree not to assert a demand for arbitration as part of a Coordinated Filing. A “Coordinated Filing” is any demand for arbitration where the underlying claim is similar to at least ten (10) or more other pending demands for arbitration and where representation for that demand is consistent or coordinated with such other demands. Without limiting any remedies, in the event your demand is part of a Coordinated Filing, we may, at our option, decline arbitration and instead litigate the claim in a civil court of competent jurisdiction in accordance with the terms of Section 16.

(d) Individualized Arbitration Proceedings and Remedies. You and LZ Tax agree that these Terms affect interstate commerce and that the enforceability of this Section 10 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 the AAA Rules, the arbitrator will have exclusive authority to grant any relief that would otherwise be available in court and to make all procedural and substantive decisions regarding any Dispute, including those arising out of or relating to interpretation or application of this Arbitration Agreement, including the enforceability, revocability, or validity of the Arbitration Agreement or any portion thereof. The arbitrator may conduct only 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 claimant.

(e) Confidentiality. The arbitration will allow for the discovery or exchange of non-privileged information relevant to the Dispute. You and LZ Tax agree to cooperate to seek from the arbitrator protection for any confidential, proprietary, trade secret, or otherwise sensitive information, documents, testimony, and/or other materials that might be exchanged or the subject of discovery in the arbitration. You and LZ Tax agree to seek such protection before any such information, documents, testimony, and/or materials are exchanged or otherwise become the subject of discovery in the arbitration.

(f) Payment of Arbitration Fees. The costs of arbitration shall be governed by the AAA’s fee schedules, available at adr.org/Rules. If you are a Consumer and you initiate arbitration of a Dispute, you agree to pay the applicable AAA Consumer Case Filing Fee, and LZ Tax will pay the remaining AAA fees and costs. If you are not a Consumer and you initiate arbitration of a Dispute valued at less than $75,000, you agree to pay $250 towards any arbitration filing fees and LZ Tax will pay the remaining AAA fees and costs. If you are not a Consumer and your arbitration proceeding is valued at $75,000 or more, you and LZ Tax will share equally the costs and fees of AAA Commercial Arbitration. If, however, the arbitrator finds that either the substance of your claim or the relief sought is frivolous or brought for an improper purpose (as measured by the standards in Federal Rule of Civil Procedure 11(b)), then the payment of all AAA fees will be governed by the applicable AAA Rules.

(g) Opt Out of Arbitration. You have the right to opt out of binding arbitration within 30 days of the date you first accepted the terms of this Section 10 by sending, via U.S. certified mail, a written Notice of Opt Out to LZ Tax. The Notice of Opt Out must be addressed to: Notice of Opt Out, General Counsel, LegalZoom.com, Inc., 954 Villa Street, Mountain View, CA, 94041; a courtesy copy of the Notice of Opt Out should also be sent by email to legalnotice@legalzoom.com. In order to be effective, the opt-out notice must include your full name and address 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 Section 16, though, as stated above, you agree any such action will be brought as an individual action, and will not be brought as a class arbitration, class action or any other type of representative proceeding.

(h) Additional Terms. If any portion of this Section 10 is found to be unenforceable or unlawful for any reason, (a) the unenforceable or unlawful provision shall be severed from these Terms; (b) severance of the unenforceable or unlawful provision shall have no impact whatsoever on the remainder of this Section 10 or the parties’ ability to compel arbitration of any remaining claims on an individual basis pursuant to this Section 10; and (c) to the extent that any claims must proceed on a class, collective, consolidated, or representative basis, such claims must be litigated in a civil court of competent jurisdiction and not in arbitration, and the parties agree that litigation of those claims shall be stayed pending the outcome of any individual claims in arbitration.

If you wish to seek public injunctive relief against LZ Tax, such claim (and only such claim) must be severed from the arbitration and brought in court in accordance with the provisions of Section 16.

You and LZ Tax agree that the state or federal courts of the State of California and the United States sitting in Los Angeles County, California have exclusive jurisdiction over the enforcement of an arbitration award made pursuant to this Arbitration Agreement.

Other Important Details

11. Assignments

You may not assign your rights under these terms to any other person or entity else without LZ Tax’s written permission. To request permission to assign your rights, please message us. Any assignment made without our written permission will be void.

We may assign our rights under these terms to other individuals or entities at our sole discretion.

12. Non-Certified Public Accountant (“CPA”) Owner Notice Requirement

LZ Tax employs professionals who hold CPA licenses, as well as professionals who are not licensed CPAs. Depending on the nature of the Services being provided, non-CPA professionals may be involved in providing certain services.

13. Use of Subcontractors

There may be times when we choose to engage the help of other companies and people, including independent contractors and affiliates of LZ Tax (collectively “Subcontractors”). We may engage Subcontractors without asking for your consent. However, before we engage any Subcontractors to provide services to you, we will ensure that the Subcontractor has agreed to be bound by the material terms of the Agreement.

If we engage any Subcontractors to assist with providing services to you, we will remain responsible for the services you receive and that we will supervise the work of the Subcontractor to ensure the work they perform meets the applicable professional standards. Additionally, this Agreement will continue to apply to services provided by any Subcontractors.

14. Changes to our Products, Services, and These Terms

We reserve the right in our sole and absolute discretion to make changes to how we operate and provide our products and services, including adding new products services, modifying existing services, or suspending, discontinuing, or terminating your access to any or all portions of our services.

We also reserve the right to modify these terms, in our sole discretion, at any time, and the modifications will be effective when posted on our website or when we notify you by other means. It is important that you review these terms whenever we modify them because your continued use of our products or services indicates your agreement to the modifications.

15. Ownership of Work Papers

We may produce internal documentation to substantiate our services (the “Work Papers”). Any Work Papers prepared pursuant to this Agreement are the property of LZ Tax. Such Work Papers constitute confidential, proprietary, and trade secret information, and will be retained by us in accordance with our policies and procedures and all applicable laws.

16. Governing Law and Venue

Any dispute arising from these Terms and your use of the Services will be governed by and construed and enforced in accordance with the laws of California, except to the extent preempted by U.S. federal law, without regard to conflict of law rules or principles (whether of California or any other jurisdiction) that would cause the application of the laws of any other jurisdiction. Any dispute between the parties that is not subject to arbitration or cannot be heard in small claims court will be resolved in the state or federal courts of California and the United States, respectively, sitting in Los Angeles County, California. You consent to personal and exclusive jurisdiction in these courts

17. Severability

If any portion of these terms are found to be void, invalid, or otherwise unenforceable in whole or in part, for any reason whatsoever, that portion of the terms will be amended to the minimum extent required to make the provision enforceable and the remaining portions of these terms shall remain in full force and effect.

18. Entire Agreement

This Agreement sets forth the entire agreement between us and supersedes all prior agreements, negotiations, or understandings, whether oral or written.