Thank you for this opportunity to serve you. This Client Service Agreement (“CSA”) confirms
our understanding of the terms and objectives of our tax services engagement and to clarify the nature and limitations of the tax services to be provided
by H&R Block. This CSA contains an Arbitration Agreement, the
terms of which are set forth below. As used in this CSA, “H&R Block” means HRB International LLC (doing business as
H&R Block Expat Tax Services) and Emerald Financial Services LLC, as applicable.
INCOME TAX RETURN PREPARATION – We will prepare
the federal and applicable state income
tax returns for calendar
or fiscal year 2016, as appropriate. We will prepare these returns based on information you furnish to us. It is your responsibility to provide us with all the information necessary for the preparation of complete
and accurate income tax returns. We will not verify the information you give us; however,
we may ask for additional clarification of some information. It is important
this information indicates the amount of income earned in each foreign country and foreign tax
paid. We will rely on the
data you submit to us and
will not audit or otherwise verify this data.
You consent to the
transfer of your personal information
to the United States so that H&R
Block may process your personal information,
file your tax return and use
and disclose this information
as permitted by the Internal
Revenue Code and United States law. The United States may not provide an
equivalent level of data protection as the laws in your current country of
residence. H&R Block maintains
appropriate security and confidentiality of your information in accordance with
its privacy notice.
FEES AND EXPENSES FOR TAX RETURN PREPARATION SERVICES – Our fees for tax services
will be based on the specific forms and schedules required
to complete your tax return.
Your H&R Block tax advisor will provide
a quote based on your individual situation. Signing this CSA does not obligate you to continue with our services
if you are unsatisfied with the final price quote provided. H&R Block will request payment
be made before completed or draft versions of tax returns are released and has the right to
halt further services until payment is received.
TAX ADVICE AND RESEARCH – If you desire,
we are available
to consult with you and provide advice
in connection with your federal
and state income tax returns. When such tax advice and research
is beyond the scope of the tax return preparation engagement, our fees for this service will be based
on the time required for work performed,
plus out-of-pocket expenses.
Our rate for tax advice
and additional research
is $150 per
hour.
EXAMINATION OF YOUR RETURN AND SUPPORTING DOCUMENTATION – Your returns are subject to examination by federal and state taxing
authorities. In the event of 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. If an examination occurs, we will represent
you if you so desire and upon your request. Representation of you at an
examination of your tax
returns is an additional service
and is not included in our fee for the preparation of your tax returns.
It is important for you
to know that the law may
impose a penalty
if a taxpayer makes an understatement of tax liability. You should also know that IRS audit procedures will almost always include
questions related to the child tax credit (if applicable), foreign tax payments, dates
of U.S. presence,
and deductions that require
strict documentation such as travel and entertainment expenses, charitable donations, and expenses for business usage of personal
homes, autos and computers. In preparing your returns, we rely on your representations that we have been provided with accurate
information and that you
understand and have complied with the documentation requirements
for your expense deductions.
PRIOR YEAR INFORMATION AND RETURNS – If, during our preparation of your tax returns we discover information that affects your prior year tax returns,
we will make you aware of this information. However, we are not responsible for identifying all items that may affect prior year returns. If you become aware of such information
during the year, please contact us to discuss the best resolution
of the issue.
ARBITRATION IF A
DISPUTE ARISES (“ARBITRATION AGREEMENT”)
1. Scope of Arbitration Agreement. All disputes and
claims between you and any one or
more of the H&R Block Parties (as defined below) shall be resolved through binding
individual arbitration unless you opt out of this Arbitration Agreement using
the process explained below. However, either you or the H&R Block Parties
may bring an individual claim in small claims court, as long as it is brought
and maintained as an individual claim. All issues are for the arbitrator to
decide, except that issues relating to the validity, enforceability, and scope
of this Arbitration Agreement, including the interpretation of paragraph 3
below, shall be determined by the court and not the arbitrator. For purposes of
this Arbitration Agreement, the term “H&R Block Parties” shall include HRB International LLC
(doing business as H&R
Block Expat Tax Services) and Emerald Financial Services LLC; as well as any of their direct
or indirect parents, subsidiaries, and affiliates. This term also includes the predecessors,
successors, officers, directors, agents, employees and franchisees of any of
them.
2. How
Arbitration Works.
Either party may initiate arbitration, which shall be conducted by the American
Arbitration Association (“AAA”) pursuant to its Consumer Arbitration Rules
(“AAA Rules”), as modified by this Arbitration Agreement. The AAA Rules are
available on the AAA’s website, www.adr.org,
or by calling the AAA at (800) 778-7879. In the event the AAA is unavailable or
unwilling to hear the dispute, the parties shall agree to, or the court shall
select, another arbitration provider. Unless you and the H&R Block Parties
agree otherwise, any arbitration hearing shall take place in the county in
which you last resided in the United States. We encourage you to call (855) 267-2202 in advance of
filing a claim for arbitration to see if the dispute can be resolved prior to
arbitration.
3. Waiver of Right to Bring Class Action and
Representative Claims.
All arbitrations shall proceed on an individual basis. The arbitrator is
empowered to resolve the dispute with the same remedies available in court,
including compensatory, statutory, and punitive damages; attorneys’ fees; and
declaratory, injunctive, and equitable relief. However, any relief must be
individualized to you and shall not affect any other client. The arbitrator is
also empowered to resolve the dispute with the same defenses available in court,
including but not limited to statutes of limitation. You and the H&R Block Parties also agree that each may bring claims
against the other in arbitration only in your or their respective individual
capacities and in so doing you and the H&R Block Parties hereby waive the right to a trial by jury, to assert or
participate in a class action lawsuit or class action arbitration, to assert or
participate in a private attorney general lawsuit or private attorney general
arbitration, and to assert or participate in any joint or consolidated lawsuit
or joint or consolidated arbitration of any kind. If a court decides that
applicable law precludes enforcement of any of this paragraph’s limitations as
to a particular cause of action, then that cause of action (and only that cause
of action) must remain in court and be severed from any arbitration. The
H&R Block Parties do not consent to, and the arbitrator shall not have
authority to conduct, any class action arbitration, private attorney general
arbitration, or arbitration involving joint or consolidated claims, under any
circumstance.
4. Arbitration Costs. The H&R Block
Parties will pay all filing, administrative, arbitrator and hearing costs. The
H&R Block Parties waive any rights they may have to recover an award of
attorneys’ fees and expenses against you in arbitration.
5. Other Terms & Information. This Arbitration
Agreement shall be governed by, and interpreted, construed, and enforced in
accordance with, the Federal Arbitration Act and other applicable U.S. federal
law. Except as set forth above, if any portion of this Arbitration Agreement is
deemed invalid or unenforceable, it will not invalidate the remaining portions
of the Arbitration Agreement.