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 and
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 the relevant years requested by you to satisfy your U.S. tax compliance needs. 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 the same 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.
PENALTIES FOR FAILURE TO FILE U.S. TAX RETURNS AND FBARS – U.S. citizens and residents
are obligated to file tax returns and foreign bank account reports (FBAR) annually
if income and maximum account values exceed certain
thresholds. Penalties may be assessed for failing to file U.S. income tax
returns or FBARs. If the Internal Revenue Service (IRS)
is able to prove that you have acted
willfully in failing to file prior
year tax returns and FBARs, the penalties can be substantial and criminal prosecution could be initiated. While the IRS is currently offering several options
to taxpayers filing back tax returns
and FBARs voluntarily, some taxpayers may prefer to
consult an attorney to handle their disclosure.
LIMITATIONS ON ACCOUNTANT-CLIENT PRIVILEGE – We do not provide
legal advice and the attorney-client privilege will not apply to our communications. In the event that a criminal
investigation is initiated, we could be obligated
to turn over any information you have provided to us. If you are concerned with criminal implications for failing to file
prior year returns
and FBARs or pay tax
on
foreign income we recommend that you seek legal
advice.
FEES AND EXPENSES FOR TAX RETURN PREPARATION SERVICES – Our fees for tax services will be based on the number of tax returns filed and specific forms and schedules contained in each. 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. No additional fees would be charged unless the audit is related to information you failed to provide to your tax advisor in the course of your engagement. You would still bear the costs of any official
English translations of records or other supporting documentation required in the course of your examination. H&R Block does not provide legal services and will not be able to assist if a criminal investigation is initiated. If we suspect that such action
has been initiated, we will recommend that you contact an attorney. H&R Block will not reimburse you for any legal fees.
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 on 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.
Right to Opt Out of This Arbitration Agreement: You
are not required to accept arbitration even though you must sign this CSA to
receive service today. You may opt out of this Arbitration Agreement within the
first 60 days after you sign this CSA by fully filling out the form found at www.hrblock.com/goto/optout,
or by sending a signed letter to Arbitration Opt-Out, P.O. Box 32818, Kansas
City, MO 64171. The letter should include your printed name, the first five
digits of your Social Security Number, state, zip code, and the words “Reject
Arbitration.” If you opt out of this Arbitration Agreement, any prior
arbitration agreement shall remain in force and effect.
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.