By signing this letter you acknowledge: Unless otherwise specified, we will represent you through the initial administrative level of the Internal Revenue Service. All retainers and fees for services are earned when paid. Because the majority of our services are performed at the beginning of each engagement, no refunds are given. All invoices are due upon presentation. Failure to pay either the retainer request or invoices shall cause our firm to immediately stop providing services without further notice. None of the services can be relied upon to detect errors, irregularities or illegal acts that may exist. However, we will inform you of any such matters that come to our attention. The Internal Revenue Service decides the outcome of all requests made before it. Despite our best efforts, we have no control over their final decision and accordingly, we have made no guarantees to you regarding the outcome.