Date: Client Name(S)

Date: Client Name(s)

Thank you for selecting (Firm's Name) (hereafter referredto as the “firm”) to prepare your individual income tax return. We appreciate the opportunity to be of service to you and are pleased to confirm our understanding of thearrangements regarding the preparation of such return(s).This agreement confirms the tax services you have asked our firm to perform and the terms under which we will perform that work. Please read this letter carefully because it is important to both our firm and you, that you understand what you can and cannot expect from our firm. lf you have any questions or concerns, please make surethey are addressed and answered prior to signing this engagement agreement.

The Internal Revenue Service imposes penalties on taxpayers as well as return preparers for failure to observe due care in reporting information on taxreturns. In order toensure an understanding of our mutual responsibilities, we ask all clients for whom we prepare tax return(s) to confirm the following arrangements.

We will prepare your current or prior year(s) (as applicable), Federal Individual Income Tax Form 1040 and the following State Income Tax Return(s) (as applicable), ______/______/______/______(insert applicable State(s) to beprepared)and related schedules, from information you furnish to us.We do not prepare local or citytax filings. If a city or local area returnis required, it will remain your responsibility to see that itiscompletedandtimelyfiled. We are responsible for preparing only the returns specifically listed in this engagement agreement.Any additional tax returns required, will be prepared under a separate engagement. If you have income tax filing requirements for any other purpose or state but do not file the return(s), there could be possible adverse ramifications such as an unlimited statute of limitations, penalties, etc. Please inform us if you have other tax filing obligations that you would like our assistance with; they will be covered by a separate engagement agreement.

We DO NOT automatically file tax extensions for clients. You MUST notify us in writing, email or fax, at least seven (7) days prior to your original tax deadline, if you wish us to file an extension. The notification should include YOUR estimate of any balance due with the extension. Failure to file an extension may make you subject to various penalties and interest. Additionally, if your return is extended, it does not relieve you from paying any tax due on the due date, or making quarterly estimated tax payments for the current year. Failure to pay any tax due with the extension or failure to pay the quarterly estimated tax payments may make you subject to various penalties and interest.

We do not use foreignor third party tax preparation services to prepare your tax return. We will make no examination or other outside verification of the data you have submitted, or which we compile from your record- keeping system. We may ask for clarification of some information and may make adjustments to reflect corrections in the recording ofdata. We may furnish you with tax organizers and questionnaires to help you gather and organize the necessary informationfor use in preparing your tax return. It is expressly agreed, that you will furnish all income and expense amounts and you accept full responsibility for the accuracy and completenessof the information used in preparation of the return(s).

If you will be claiming deductions for auto, travel, entertainment andrelated expenses,other business expenses, charitable contributions or other itemized deductions, it is your responsibility to meet the documentation requirements for these expenses and your signature indicates that you understand and are complying with these requirements. If you have any questions as to the type of records required, please ask us for advice in that regard.

Anyworksheets, spreadsheets or supporting schedulescreatedbyourofficeinthenecessary course of preparing your tax return remainthe sole propertyof (Firm's Name) and willremain in our possession. We will not verify the data you give us, although we may ask you to explain some of it. We will rely on the documentationyou supply to us from third parties such as W-2s, K-1s and Forms 1098or 1099, receipts and similar items.

If you have derived income from a foreign country, we will use the foreign country income information whichyouprovidetocalculateanyapplicable U.S. federal or state foreign tax credits or other applicable federal or state tax items, however, you (the taxpayer) will remain responsible for reporting and paying any foreign country income tax and meeting all foreign (non-U.S) reporting requirements. If you have a financial interest in, or signature or other authority over bank accounts, securities, or other financial accounts having a value exceeding $10,000 (at any time during the year) in a foreign country, you are required to report such a relationship to the U.S.Dept. of Treasury. If you fail to disclose the required information, on a timely basis, the failure to disclose may result in substantialcivil and/orcriminalpenalties, the minimum fine being $10,000. Please note, there are a newfiling requirements(Form 8938) for any individual or business holding interests in specified foreign financial assets during the year which MUST BE attached to your personal tax return. Therefore, we are now requiring all taxpayers to complete Page 5 of this engagement agreement to provide us with information regarding the existence of these types of accounts.

We will useprofessional judgment in preparing your returns. Whenever we are aware that an applicable tax law is unclear or thatthere are conflicting interpretationsof the law by authorities, we will explainthe possible positionsthat may be taken on your return. We will adopt whatever position you request on your return as long as it is consistentwith the codes, regulations or interpretationsthathavebeenpromulgated. Pursuanttostandardsprescribedin IRS Circular 230 and IRC §6694, weare forbidden from signing a tax return unless we have a reasonable belief that there is substantial authority for a taxposition taken on the return unless we disclose this tax position on a separate attachment to the tax return. However, under no circumstances may we sign a tax return with a tax position that has no reasonable basis. IftheInternal Revenue Service should later contest the position taken, there may be an assessment of additional tax plusapplicable penalties and interest. We assume no liability for any such additional penalties or assessments.

You may request that we perform additional services not contemplated by this engagement. If this occurs, we will communicate with you regarding the scope and estimated cost of these additional services.Engagements for additional servicesmay necessitate that we issue a separate engagement agreement to reflect the obligations of both parties. In theabsence of written communications from us documenting such services, our services will be limited to and governed by the terms of this agreement.

Please remember,you have the final authority for your tax return. It is your responsibility to carefullyexamine and approve your completed tax return(s)BEFORE signing the electronic filing authorization orBEFORE mailing your returns to tax authorities. We are not responsible for the disallowance of doubtful deductions or inadequately supported documentation, norfor resulting taxes, penalties or interest.

Your return may be selected for examinationbytheInternalRevenue Service or other State taxing authorities. Any item resolved against you is subject to certain rights of appeal. We are available to represent you at audit; those additional serviceswill be covered by a separate engagement agreement and billed at the representation rate. If any tax, interest, or penalties are assessed, they will be your responsibility only. Your tax return will be preparedsolelyfor the presentation tothe appropriate tax authorityand will not be used for anyother purpose.

In the interest of facilitating our services to you, we may communicate by facsimile transmission or send electronic mail over the internet. Suchcommunications may include information that may be confidential to you; however, we will NOT email any tax returns or tax documents containing social security numbers. While we will use our bestefforts to keep such communications secure in accordance with our obligationsunder applicable laws and professional standards, you recognize and accept that we have no control over the unauthorized interceptionof these communications once they have been sent and you consent to our use of these devices during this engagement. For your convenience and safe-keeping, we do provide a secure, a web-based option for the electronic storage of your tax documents. We encourage EVERY client to take advantage of this type of electronic storage. See the last page of this agreement for further information.

It is our policy to keep records related to thisengagement for four years, after which they are destroyed.We do not keep any original client records; as we return those documents to you when your tax return is completed. Since your original records are returned to you,itisyourresponsibilityto retain and protect your records for possible future need, including potential examination byany government or regulatoryagency

By law we must give you a copy of your tax return (either on paper or electronic format). If you require additional copies of your tax return at a later date, a minimum handling fee of$50.00 per copy, per year, plus postage, will be assessed and will be required to be paid in advance of releasing said copies. (IRS also charges $50 for each copy requested, but they take up to 75 days to process your request). Please note that copies of jointly filed returns can be requested by either spouse. Due to IRS regulations effective 1/1/2009,we are not able to send copies to any third party or discuss the contents of anyreturn withanythird partywithoutyour express written consent. In order to avoid the above per copy charges, we encourage EVERY individual tax client to take advantage of our secure electronic storage options available through our website. Delivery of your copy of the tax return via our portal system is our preferred method for delivering your copies to you; however, other arrangements can be made for clients who do not own computers.

Our fees are based on the time, complexity and formsrequired for your particular tax return. The tax preparation fee covers the preparation of your personal tax return ONLY. Our fee does not include responding to inquiries or examinationbytaxingauthorities, misprocessing of your return by the IRS or other government agency or any tax identity theft issues. However, we are available to represent you in suchmatters and our fees for such services are at our standard rates for those services.Such services would be covered under a separate engagement agreement.

Our fees must be paid when you pick up your return for review or prior to your return being sent to you either via mail, or other form of delivery. Since we sign your tax return in the capacity as the "Paid Preparer" NO tax returns will be released from our office unless they are paid for in full. Due to the significant increase in preparer regulations by the IRS, there will be NO exceptions to this policy. If you terminate this agreement before completion, you agree to pay a fee for work completed

We reserve the right to ask for retainer fees to be paid in advance of any work being performed. A retainer will be required for the preparation of all late returns or prior year returns. A considerable amount of time and expertise is required when late or past due returns must be prepared, therefore, retainers are considered earned at the time they are paid and are non-refundable.

The fee for preparing your return does not include services rendered in connection with phone consultations, tax research, tax planning, tax authority letters or lender letters. Our tax preparation services also DO NOT cover any time required to rectify any filing issues which may result from tax identity theft. We have NO control over this unfortunate increase in illegal activity. Should this unfortunate situation occur, we are available to assist you with these matters, however, additional fees will apply. Any bookkeeping services required in order to complete a tax return will be specific to each client, and fees for those services will be separately stated on the invoice.

We are available year round and are pleased to be of assistance to you throughout the year and we are pleased to offer a year-round maintenance plans for clients who would like to budget the cost of their tax preparation and have access to expert tax advice throughout the year. We welcome the opportunity to answer your tax questions throughout the year. With increased complexity and constantly changing tax laws, we find that there are seldom “quick questions” or “quick answers” and very often a taxpayer’s questions can lead to additional tax planning opportunities and ways to further slash their tax liability. Ask us for more details if this service is of interest to you.

In recognition of the relative risks and benefits of this agreement to both theclient and the firm, the client and the firm have agreed on thefair allocation of risk between them. As such, the client agrees, to limit the liability of the firm to the client for any and all claims, losses, costs, and damages of any nature whatsoever, so that the total aggregate liability of the firmto the client shall not exceed the firm’s total fee for services rendered under this agreement. The client and the firm intendand agree that this limitation apply to any and all liability or cause of action againstthe firm, however alleged or arising, unless otherwise prohibited by law. Both parties agree that there is a one-year limitation period to bring aclaim againstthe firm for errors and omissions.The one-year period will begin upon the date of signingof this agreement.

This engagement agreement representsthe entire agreement regarding the services described herein and supersedes all prior negotiations,proposals, representations or agreements, written or oral, regarding these services. It shall be binding on the heirs, successors and assigns of you and our firm. We will consider our services to be engaged effective with the signing of this agreement and we will only initiate our services,

AFTER we receive this executed agreement. We will consider our services to be completed as soon as we receive a completed e-file signature document (Form 8879), for the current tax year, signed by all taxpayer(s) who are party to this agreement. If a return cannot be electronically filed (under IRS rules and regulations), then the engagement will be completed upon the presentation of the tax return to the taxpayer(s) who are party to this agreement.

We appreciate the opportunity to serve you. We are pleased to have you as a client and look forward to a long and mutuallysatisfying relationship. Ifyou ever have any questions or feel like you need advice regarding a tax or financial matter, pleasedo not hesitate to call us. We love tax questions and we welcome yours!

Please sign and date the engagement agreement below to acknowledgeyour understanding of the terms and acceptance of your responsibilities of this engagement. It is our policy to initiate service after we receive the signed and executed engagement agreement and any required retainer fees have been paid. Please keep a copy of this agreement for your records. If any provisionof this agreement is declared invalid or unenforceable, no other provision ofthis agreement shall be affected and all other provisions remain in full force and effect.

Sincerely,

.

PLEASE NOTE: IF THIS IS A JOINTLY FILED TAX RETURN, BOTH TAXPAYER AND SPOUSE MUST SIGN AND DATE THIS AGREEMENT.

Taxpayer SignatureDate

Spouse SignatureDate

NEW IRS FORM – DISCLOSURE OF FOREIGN ASSETS*

Congress has passed harsh penalties for not attaching a Foreign Asset “disclosure” Form to your 2012 tax return. We are now required to make further inquiries to ensure the minimum $10,000 penalty, and the loss of tax return statute of limitations, will not affect our taxpayers. Please indicate who owns the account, Taxpayer (TP), Spouse (SP) or Jointly owned (JT).

Yes No Owner

______Do you own directly or with others any foreign stock or foreign, financial instruments, foreign-issued annuities, foreign hedge and private-equity funds?

If so, what country? ______

Estimated value of the stock 12/31 of the tax year ______

______Do you have a retirement plan/account in another country?

If so, what country? ______FMV on 12/31 of the tax year ______

Highest estimated value of the retirement plan during the tax year:______

______Do you have a bank/brokerage account or a custodial account in another country?

Highest value of the bank account during the year: ______

______Do you have any other assets outside the US such as land?

If so, what country? ______

Description and estimated value of the assets : ______

______

My signature below indicates that the above information is true and correct to the best of my knowledge.

Please note - if a joint return will be filed, BOTH Taxpayer AND Spouse MUST SIGN THIS FORM.

Signature:______Date: ______

Print Name: ______

Signature:______Date: ______

Print Name: ______

*For additional information on this subject, you can obtain the instructions for Form 8938 from the IRS website: