Introduction: All use associated with the tax preparation and e-file products and services offered by E-File-Tax-Returns.org either on or off its websites, is governed by the terms of this Agreement. Any inquiries related to this Agreement must be submitted to E-File-Tax-Returns.org prior to registration with our service in order to be considered valid. By registering with our service, you are indicating your complete acceptance of the terms detailed in this Agreement.

1. Agreement. By indicating your acceptance at the end of this Agreement, you are entering into a legal agreement with E-File-Tax-Returns.org, which contains all of the terms and conditions below and governs your use of the on-line tax preparation software and services, including electronic filing services.

2. Definitions. As used in this Agreement, "E-File-Tax-Returns.org" refers to E-File-Tax-Returns.org, its software, services, or web sites: www.e-file-tax-returns.org, and www.e-file-tax-returns.org. "You", "your", or "user" refers to any person who uses E-File-Tax-Returns.org software or services, who has provided E-File-Tax-Returns.org with the necessary information to electronically file or print out their tax return, and who has indicated their acceptance of the terms and conditions of this Agreement.

3. Services Provided. Subject to the conditions and limitations in this Agreement, and after valid acceptance and registration, E-File-Tax-Returns.org will provide you with access to its web site for the purpose of preparing and printing or electronically filing a single or joint tax return for the tax year ending December 31, 2005. You may also purchase additional services for a fee, which will also be subject to the conditions and limitations in this Agreement (collectively, the "Services"). The payment of all fees and charges to E-File-Tax-Returns.org must be made by your valid credit or charge card and, except as otherwise provided herein, all fees and charges are non-refundable.

4. Use of Services. In order to use the Services provided by E-File-Tax-Returns.org, you must register and receive a user identification number and password. You are the only person authorized to use your user identification and password, and any use by others is strictly prohibited. It is your sole responsibility to maintain the confidentiality of your password and your tax data and information.

The collection and entry of any and all necessary tax data and information and the preparation of your tax return is your sole responsibility. E-File-Tax-Returns.org specifically disclaims any responsibility or liability for damages or claims relating to the accuracy or sufficiency of any data or information used in the preparation of your tax return.

Although E-File-Tax-Returns.org has made every reasonable effort to assure the security of its site, it cannot guarantee the security of any data or information entered by you during your use of the Services. E-File-Tax-Returns.org specifically disclaims any responsibility or liability for damages or claims relating to the compromise or loss of your data. Except to the extent required by applicable law, E-File-Tax-Returns.org has no obligation to store or maintain any data or information you enter. If you wish to save your data, you must print or save a copy of your tax return for you records.

5. Electronic Filing Services. Returns which are filed electronically will be converted to standardized format and transmitted to the appropriate Internal Revenue Service Office. However, E-File-Tax-Returns.org cannot guarantee the acceptance of your return by the IRS due to any circumstances beyond it's control, such as incorrect data or information, or a failure of the IRS system. You are solely responsible for verifying the status of your return to confirm that it has been received and accepted by the IRS and, if necessary, for filing it manually. As an additional method for detecting fraud in tax information transmitted via the Internet, the Internal Revenue Service (IRS) requires all electronic filing services to notify it in connection with the electronic filing of your tax return of the Internet Protocol (IP) address of the computer from which the return originated and whether the e-mail address of the person electronically filing the return has been collected. By using this system to prepare and submit your tax return, you consent to the disclosure to the IRS and any other tax or revenue authority of all information pertaining to your use of the Services.

6. Restrictions on Use or Reproduction. The Services shall only be used for the preparation of your individual or joint tax return. Any use for the preparation of tax returns, schedules or worksheets on a multiple or professional basis is strictly prohibited, and E-File-Tax-Returns.org specifically disclaims any responsibility or liability for damages or claims relating to any use of the Services on a professional basis. With the exception of your single or joint tax return, no material from E-File-Tax-Returns.org's site, whether in human or machine readable form, shall be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way by you or any user without E-File-Tax-Returns.org's prior written agreement and the payment of applicable fees.

7. Guarantees. Any registered user who is dissatisfied with the Services, and who has NOT yet submitted or printed their tax return, may immediately stop using the Services and contact E-File-Tax-Returns.org within thirty (30) days for a full refund of any fees paid by the registered user for use of the Services. E-File-Tax-Returns.org and any of its Affiliates' sole and entire liability and a registered user's exclusive remedy shall be the discontinuance of use of the Services and a refund of any fees paid. Once the refund is issued, the registered user has 6 months to collect the refund otherwise it reverts back to E-File-Tax-Returns.org

8. Limited Warranty for Registered Users. E-File-Tax-Returns.org warrants only to its registered users the accuracy of the calculations on every form validly prepared using the Services. If a registered user pays an IRS penalty and/or interest solely because of a calculation error on a form prepared using the final version of the Services and not as a result of, among other things, your failure to enter all required information accurately, your willful or fraudulent omission or inclusion of information on your tax return, your misclassification of information on your tax return, then E-File-Tax-Returns.org will pay to you the original assessment amount of the IRS penalty and/or interest paid by you to the IRS. If you believe such a calculation error occurred and you have complied with the foregoing conditions, you must notify E-File-Tax-Returns.org in writing as you learn of the mistake (and in no event later than 30 days after the penalty is assessed). You must include a copy of the IRS notice, a copy of the applicable hardcopy tax return, your user identification and password and, if available, a diskette with the applicable tax return data file on it. In any event, the filing of such a claim shall constitute your authorization for E-File-Tax-Returns.org to obtain and review any data files that may be in it's possession or control in order to evaluate your claim.

9. DISCLAIMER OF WARRANTIES Except as expressly provided above, the Services are provided "as-is" and, to the maximum extent permitted by applicable law, E-File-Tax-Returns.org and its licensors, advertisers, web-link providers, affiliates or suppliers (collectively, the "Affiliates") disclaim all other warranties, express or implied, regarding the Services and their related materials, including their fitness for a particular purpose, their quality, their merchantability, or their non-infringement. E-File-Tax-Returns.org does not warrant that the Services are free from bugs, interruptions, errors, or other program limitations. E-File-Tax-Returns.org does not warrant that this site, or the server that makes it available, is free of viruses or other harmful components. Some states do not allow the exclusion of implied warranties, so the above exclusions may not apply to you. In that event, any implied warranties are limited in duration to 60 days from the date of use or purchase of the Services. However, some states do not allow limitations on how long an implied warranty lasts, so the above limitation may not apply to you. This warranty gives you specific legal rights, and you may have other rights that vary from state to state.

Since tax laws and regulations change frequently and their application can vary widely based upon the specific facts and circumstances involved, E-File-Tax-Returns.org specifically disclaims any responsibility for the accuracy or adequacy of any positions taken by users in their tax returns. Users are responsible for and strongly urged to consult their own professional tax advisors concerning their specific tax circumstances.
All warranties or guarantees given or made by E-File-Tax-Returns.org or any Affiliate with respect to the Services (1) are for the benefit of the registered user of the Services only and are not transferable, and (2) shall be null and void if you breach any terms or conditions of this Agreement.

10. Limitation of Liability and Damages. You acknowledge that the operation and availability of the communications systems used for accessing and interacting with the Services (e.g., the public telephone, computer networks and the Internet) or to transmit information to the taxing authorities can be unpredictable and may, from time to time, interfere with or prevent access to Services or their operation. E-File-Tax-Returns.org is not in any way responsible for any such interference with or prevention of your use of or access to Services.

Except to the extent of the limited warranty (of calculation accuracy) described above, the entire liability of E-File-Tax-Returns.org and its Affiliates for any reason shall be limited to the amount paid by you for the Services. To the maximum extent permitted by applicable law, E-File-Tax-Returns.org and its Affiliates are not liable for any indirect, special, incidental, or consequential damages (including damages for loss of business, loss of profits or investment, or the like), whether based on breach of contract, breach of warranty, tort (including negligence), product liability or otherwise, even if E-File-Tax-Returns.org and its Affiliates 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. Some states do not allow the limitation and/or exclusion of liability for incidental or consequential damages, so the above limitation or exclusion may not apply to you.

The limitations of damages or liability set forth in this Agreement are fundamental elements of the basis of the bargain between E-File-Tax-Returns.org and you. You acknowledge and agree that E-File-Tax-Returns.org would not be able to provide the Services without such limitations.

11. Miscellaneous Provisions. THIS AGREEMENT SHALL BE GOVERNED AND CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF NEVADA AND THE UNITED STATES OF AMERICA, WITHOUT REGARD TO ANY CONFLICT OF LAW PRINCIPLES. Venue for any action hereunder shall be in the courts of King County, Washington. E-File-Tax-Returns.org shall have the right to immediately terminate your access to or use of the Services in the event of any activities which are in breach of this Agreement or conduct which, in it’s judgment, interferes with the operation or use of the Services (e.g., excessive usage of the Services which disrupts the use of the Services by other users). Termination of this Agreement automatically terminates your license and authorization to use and/or access Services and any content or other material contained therein.

This Agreement (including any related content on the Services, such as the introductory and welcome pages, which by this reference are incorporated herein) set forth E-File-Tax-Returns.org and its Affiliates' entire liability and your exclusive remedy with respect to the Services, and is a complete statement of the agreement between you and E-File-Tax-Returns.org This Agreement does not limit any rights that E-File-Tax-Returns.org may have under trade secret, copyright, patent or other laws. The employees of E-File-Tax-Returns.org and its Affiliates are not authorized to make modifications to this Agreement, or to make any additional representations, commitments, or warranties binding on E-File-Tax-Returns.org, except in a writing signed by an authorized officer of E-File-Tax-Returns.org If any provision of this Agreement 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.