User Agreement

TERMS AND CONDITIONS OF USE

This USER AGREEMENT applies to online.libertytax.com, taxes.esmarttax.com, simply.freetax.com, , taxes.taxbrain.com, www.britetax.com and taxes.siempretaxes.com (collectively, the “Web Sites”), each of which are services of JTH Tax, LLC. d/b/a Liberty Tax Service (“Liberty Tax,” “us,” or “we”). This User Agreement is a legally binding agreement between you (“you” or “your”) and Liberty Tax. By using any of the Web Sites, you agree to be bound by the following terms and all applicable laws and regulations (including export and re-export control laws), and agree that you are responsible for compliance with any applicable local laws. Access to online tax preparation services and (if selected by you) electronic filing services provided on any of the Web Sites (collectively referred to herein as the “Services”) is subject to the terms of this User Agreement. IF YOU DO NOT AGREE TO THESE TERMS AND CONDITIONS OF USE, PLEASE DO NOT USE ANY OF THE WEB SITES OR SERVICES.

You may print this Agreement or you may download this Agreement to your computer. Please note that the information contained herein is subject to change without notice by us to you. If you are using our online tax preparation and filing service, you may be subject to posted guidelines and rules applicable to such service, which may also be updated occasionally. All such guidelines and rules are hereby incorporated by reference into this Agreement.

Registration; Passwords and Security

In order to use any of the Services, we require you to register. Registration is only required to access certain parts of the Web Sites. By registering, you agree to: (1) provide true, accurate, current and complete information as prompted by the applicable registration form; and (2) maintain and promptly update the information. If you provide any information that is untrue, inaccurate, not current or incomplete, or we have reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, we have the right to refuse any and all current or future use of the Services.

During the registration process, you will designate a user name and password. You are responsible for maintaining the confidentiality of the user name and password, and are responsible for all activities that occur under your user name and password, whether or not authorized by you.

Our Proprietary Rights, Limited Licenses, Trademarks and Trade Secrets

You should assume that everything that you read or see on the Web Sites is copyrighted or otherwise protected and owned by Liberty Tax or some third party who licensed to Liberty Tax the right to use such material. Unless otherwise expressly noted, nothing that you read or see on the Web Sites may be copied or used except as provided in these Terms and Conditions of Use or with the prior written approval of Liberty Tax.

We grant you permission to print individual pages from the Web Sites, unless otherwise expressly noted, for your own personal, noncommercial use in learning about, evaluating or purchasing Liberty Tax’s services or products. No other permission is granted to you to print, copy, reproduce, distribute, license, transfer, sale, transmit, upload, download, store, display in public, alter or modify these materials. This grant of permission is not a transfer of title, and under this permission you may not:

use the materials for any commercial purpose, or for any public display (commercial or noncommercial);
remove any copyright, or other proprietary notations from the materials;
transfer the materials to another person or “mirror” the materials on any other server.

We make no warranties or representations to you that your use of any materials displayed on the Web Sites will not infringe the rights of third parties.

You acknowledge and agree that the Services and any content used in connection with the Services, including any software accessible through the Web Sites, contain our proprietary and confidential information that is protected by copyrights, trademarks, service marks, patents or other proprietary rights and laws. “Liberty Tax Service” and all other product and services names and design logos are our trademarks and/or service marks (the “Liberty Tax Service Marks”). As between you and us, we shall own all right, title and interest in and to the Services, subject only to the express licenses granted herein. Subject to the Terms, we grant you a personal, non-transferable and non-exclusive right and license to use the Services only on a single computer or terminal. You are not permitted to (and may not allow any third party to) copy, modify, adapt, translate, lease, rent, loan, establish a hyperlink to, frame within any website, distribute, create a derivative work of, reverse engineer, disassemble, decompile, reverse assemble or otherwise attempt to discover any source code, sell, assign, sublicense, grant a security interest in or otherwise transfer any right in the Services. You agree not to obtain or attempt to obtain unauthorized access to the Services. Without our prior permission, you agree not to display or use the Liberty Tax Service Marks in any manner. We reserve all patent, copyright, trade secret, trade name, trademark, license and other proprietary rights related to our software, services and products and you shall not infringe upon or violate such rights.

Restrictions on Use of Materials and Services on the Web Sites

All material on the Web Sites, including all files, images, text, software, and data, are the property of Liberty Tax. These materials are licensed to you for your personal, non-commercial use. You may download, print, or view these materials on your personal computer, provided you do not delete or change any of the information, including copyright and trademark notices.

You may not modify, reverse-engineer, disassemble, redistribute, republish, upload, or re-use any of the text, graphics, or other materials on the Web Sites without Liberty Tax’s written permission.

We may establish rules for and limitations on use of the Services. We reserve the right to change these rules and limitations at any time, in our sole discretion, with or without notice to you. We may modify or discontinue, temporarily or permanently, the Services and may remove content from the Services, with or without notice to you. We will not be liable to you or to any third party for any modification or discontinuance of the Services or removal of content from the Services, including the late filing of any tax return due to the discontinuation of the Services. You may not reproduce, duplicate, copy, sell, or resell any portion of the Services, use of the Services, or access to the Services.

We have no responsibility or liability for damages or claims relating to your use of the Services on a professional basis or any other use for the benefit of any third party.

If you elect to file your tax return electronically, your tax return will be forwarded to us, where it will be converted to and stored in a standardized format and, then, transmitted to the applicable federal or state taxing authority. We currently expect to make electronic filing services available until October 15, 2022. The IRS or state taxing authority may not accept your tax return if filed electronically after October 15, 2022. Moreover, the telecommunications delivery systems used for our electronic filing services can be unpredictable in their performance, may negatively impact access to Liberty Tax Service’s electronic filing service or other Services, and we do not guarantee such performance. We cannot guarantee that the taxing authority will accept your return. You are responsible for verifying the status of your return to confirm that it has been received and accepted by the applicable federal or state taxing authority. If necessary, you are responsible for filing your tax return manually.

You agree and acknowledge that you are responsible for filing your tax return as early as possible to meet any filing deadlines. You also agree to review your tax return, once prepared, for indications of obvious errors prior to electronically filing or printing your return. You are responsible for acquiring and maintaining all equipment, computers, software and communications services relating to the access of the Site and use of the Services, and for all expenses relating thereto.

Third Party Web Sites

Liberty Tax may provide links and pointers to Internet sites maintained by others (“Third Party Sites”). Such links are provided for your reference only. Liberty Tax does not control such Third Party Sites and is not responsible for the content of or any products or services offered on those sites.

Submitted Information

If you submit information to us, excluding personal and financial information related to tax preparation, credit card payments, or financial products, but including any comments, remarks, suggestions, ideas, notes, drawings, graphics, concepts or other information, you are giving that information, and all your rights in it, to Liberty Tax free of charge, and that information will be treated as non-confidential and non-proprietary and may be used by Liberty Tax for any purpose, without your consent or any compensation to you or anyone else, unless otherwise prohibited by law. This is true whether you submit such information to us by e-mail, through a form on the Web Sites, on a bulletin board, or in any other manner.

Please do not submit or transmit any material that is unlawful, threatening, libelous, defamatory, obscene, pornographic, profane, or might in any other way violate any law. You are solely responsible for any material you submit to us.

Through your usage of the Web Sites, you may submit and/or Liberty Tax may gather and track your page views, how you came to visit the site, and length of time viewing pages. Liberty Tax is free to use such information for internal studies and analyses. For more information about information that we gather and how we use it see our Privacy Policy.

Your information may be disclosed to an independent local franchisee if you choose to participate in the office invitation process. You agree by participating in this process that your information can be disclosed to an independent franchisee and that the franchisee can contact you using your information.

Tax Return Copy Download

If you elect to use our Tax Return Copy Download feature on this site, you should not file with the IRS or any taxing authority a tax return which you download which has already been filed or which is incomplete.

Tax Return Import

You may elect to import past tax returns to aid the preparation of your current filing. You agree to assume all responsibility for the correctness and accuracy of any past returns which were prepared by third parties. You agree to hold Liberty Tax harmless for any errors or omissions caused on your return by incorrect or inaccurate information on these imported returns.

Satisfaction Guaranteed

Our goal is total satisfaction to you as a Liberty Tax Service customer. If you are not satisfied with your experience with any of the Services, we would like to know why. Please email us at onlinesupport@libtax.com. Further, we offer a money-back guarantee if you are not completely satisfied. To make a claim under this guarantee, simply email onlinesupport@libtax.com and inform us of the reason for dissatisfaction so that we can make arrangements to refund the fee paid.

Penalty and Interest Guarantee

We warrant the accuracy of the calculations performed on every form prepared using the Services. If you pay a penalty to the IRS or state tax authority as a result of a calculation error on a form prepared using the Services, we will reimburse you the amount of such penalty and any interest you may owe on the tax liability subject to the following additional conditions: (1) the penalty is assessed against you and is caused solely by a calculation error on a form prepared using the Services, and not from your omission of information or inclusion of untrue information on your tax return, a failure to timely file your tax return or submit a required form, an incorrect entry of information on your tax return, a claim for an improper deduction, your failure to file an amended return to avoid or reduce any penalty after we provided notice to you, or any other reason; (2) you prepared your tax return in accordance with the instructions for the Services; (3) you complied with all Terms contained in this User Agreement; and (4) you notified us at Online Tax Prep Administrator, Liberty Tax Service 2387 Liberty Way, Virginia Beach, VA 23456 as soon as you learned of the error (but in no event later than 180 days after the penalty is assessed). Your notice to us must be in writing and include a copy of all correspondence to and from the IRS or state tax authority, a copy of your tax return and proof of payment to the IRS or state tax authority for the penalty and interest. You agree to provide all other information reasonably requested by us in connection with your claim for reimbursement. You are responsible for paying any additional tax liability you may owe.

Audit Assistance

In the event that a tax return which you prepare using the Services is audited, we agree to meet with you, to prepare you for the audit and explain how the return was prepared. To receive this assistance, please e-mail us at onlinesupport@libtax.com.

Disclaimer of Warranties and Limitation of Liability

YOU EXPRESSLY UNDERSTAND AND AGREE THAT:

ALL MATERIAL ON THE WEB SITES IS PROVIDED “AS IS.” THE SERVICES ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS. EXCEPT AS OTHERWISE STATED HEREIN, WE EXPRESSLY DISCLAIM ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO ANY WARRANTIES OF TITLE, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT AND ANY WARRANTY FOR INFORMATION, DATA, SERVICES, UNINTERRUPTED ACCESS OR PRODUCTS PROVIDED TO OR IN CONNECTION WITH THE SERVICES.
LIBERTY TAX MAKES NO REPRESENTATIONS OR WARRANTIES: (1) ABOUT THE ACCURACY, COMPLETENESS, OR SUITABILITY OF ANY OF THE MATERIAL ON THESE WEB SITES, OR ON ANY SITE OR SITES “LINKED” TO THESE WEB SITES; (2) THAT THE WEB SITES OR THE SERVICES WILL BE AVAILABLE OR UNINTERRUPTED; (3) THAT THE WEB SITES OR THE SERVICES WILL BE ERROR FREE; (4) THAT THE WEB SITES OR THE SERVICES WILL BE SECURE, OR FREE FROM BUGS, VIRUSES, OR OTHER PROGRAM LIMITATIONS. LIBERTY TAX FURTHER MAKES NO WARRANTY THAT YOU WILL ACHIEVE SUCCESSFUL RESULTS FROM FOLLOWING ANY INSTRUCTIONS OR DIRECTIONS ON THE WEB SITES.
ALL WARRANTIES AND GUARANTEES GIVEN OR MADE BY US 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 OF THIS USER AGREEMENT.
THIS DISCLAIMER OF WARRANTIES AND LIABILITIES APPLIES TO ANY DAMAGES OR INJURY CAUSED BY ANY FAILURE OR PERFORMANCE, ERROR, OMISSION, INTERRUPTION, DELETION, DEFECT, DELAY IN OPERATION OR TRANSMISSION, COMPUTER VIRUS, COMMUNICATION LINE FAILURE, THEFT OR DESTRUCTION OR UNAUTHORIZED ACCESS TO, ALTERATION OF OR USE OF RECORD OR SERVICES, WHETHER FOR BREACH OF CONTRACT, TORTIOUS BEHAVIOR, NEGLIGENCE OR UNDER ANY OTHER CAUSE OF ACTION.

Limitation of Liability

EXCEPT AS OTHERWISE PROVIDED IN THIS AGREEMENT, YOU AGREE THAT LIBERTY’S MAXIMUM LIABILITY SHALL BE LIMITED TO THE AMOUNT ACTUALLY PAID BY YOU FOR USE OF THE SERVICES. YOU AGREE THAT WE SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES, INCLUDING BUT NOT LIMITED TO, DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA OR OTHER INTANGIBLE LOSSES (EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES), RESULTING FROM: (1) THE USE OR THE INABILITY TO USE THE SERVICES; (2) THE COST OF PROCUREMENT OF SUBSTITUTE GOODS AND SERVICES RESULTING FROM THE SERVICES; (3) UNAUTHORIZED ACCESS TO OR ALTERATION OF YOUR ACCOUNT BY ANYONE OTHER THAN LIBERTY TAX SERVICE; (4) STATEMENTS OR CONDUCT OF ANY THIRD PARTY ON THE SERVICES; OR (5) ANY OTHER MATTER RELATING TO THE SERVICES. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF CERTAIN WARRANTIES OR THE LIMITATION OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES, THEREFORE, SOME OF THE ABOVE LIMITATIONS MAY NOT APPLY TO YOU.

THE LIMITATIONS OF DAMAGES AND LIABILITY PROVIDED HEREIN ARE MATERIAL ELEMENTS OF THIS USER AGREEMENT. YOU ACKNOWLEDGE AND AGREE THAT WE WOULD NOT BE ABLE TO PROVIDE THE SERVICES ON AN ECONOMIC BASIS WITHOUT SUCH LIMITATIONS.

NOTWITHSTANDING ANYTHING IN THIS AGREEMENT, WE HAVE NO RESPONSIBILITY OR LIABILITY FOR DAMAGES OR CLAIMS RELATING TO ANY USE OF OUR PRODUCTS OR SERVICES ON A PROFESSIONAL BASIS, AND YOU AGREE TO INDEMNIFY US AGAINST ANY CLAIMS RELATING TO SUCH USE. YOU ALSO AGREE NOT TO HOLD OR TRY TO HOLD US LIABLE FOR ANY LOSS OR DAMAGE INCURRED AS A RESULT OF YOUR PARTICIPATION IN THIRD PARTY SERVICES OR PROVISION OF SERVICES TO ANY THIRD PARTY.

United States Only

All materials on these Web Sites are provided solely for the purpose of promoting Liberty Tax’s operations, services and products in the United States, its territories, possessions and protectorates. Liberty Tax makes no representation that the materials on the Web Sites are appropriate or available for use in other locations. If, despite these conditions, you use the Web Sites from outside the United States, you are solely responsible for compliance with any applicable foreign or local laws.

Trademarks, Trade Names, and Service Marks

Unless otherwise indicated, all logos, names, package designs, and marks on the Web Sites are trademarks or service marks owned or used under license by Liberty Tax. The use or misuse of any of these marks or other information is strictly prohibited.

Changes to the User Agreement

As our business changes from time to time, this User Agreement is expected to change. We reserve the right to amend the User Agreement at any time, for any reason, without notice to you, other than the posting of the amended User Agreement at the Web Sites. By continuing to use the Web Sites or the Services after Liberty Tax posts any such changes, you agree to be bound by the modified terms of the agreement. If you do not agree to any change, you must immediately stop using and accessing the Web Sites and Services.

The effective date of the latest version of the agreement, as stated below, indicates the last time the agreement was materially modified. Checking the effective date below allows you to determine whether there have been material modifications since the last time you reviewed the agreement. The provisions contained herein supersede all previous notices or statements regarding the Terms or use of our products and Services.

Tax Lounge Terms of Use

The Terms

The Terms of Use for the Tax Lounge, the libertytax.com User Agreement and Privacy Policy (collectively referred to as the “Terms”), shall govern your use of the Tax Lounge (the “Tax Lounge”).

By using the Tax Lounge you agree to be bound by the following terms and all applicable laws and regulations, and agree that you are responsible for compliance with any applicable local laws. If you do not agree to these Terms of Use, please do not use the Tax Lounge.

Tax Lounge – Informational Purposes Only

The Tax Lounge is intended to provide Liberty Tax Service customers with the opportunity to exchange useful and helpful information with each other. You agree that all opinions expressed by users of the Tax Lounge are expressed in their individual capacities, and not as a representative of Liberty Tax Service.

The Tax Lounge is composed of Posts provided by third parties not affiliated with Liberty Tax Service. These posts should be used for general reference only and not as a substitute for professional legal or tax advice.

You understand that Liberty Tax Service assumes no duty to verify the accuracy of the Posts made by users of the Tax Lounge. You agree that Liberty Tax Service is not responsible for the accuracy of the content. You further agree that Liberty Tax Service will not be liable for any damages incurred as a result of the use of any information or content posted on the Tax Lounge.

Please always proceed with caution when relying on the advice of others. Users of this site may, either intentionally or unintentionally, misrepresent what they know. As such, information may be entirely accurate or inaccurate. You should proceed with caution when relying on any communication within the Tax Lounge. It is your responsibility to exercise your judgment in evaluating the accuracy, completeness or usefulness of any participants’ posts on the Tax Lounge.

Liberty Tax and/or other users may post links and pointers to Internet sites maintained by others (“Third Party Sites”). Such links are provided for your reference only. Liberty Tax does not control such Third Party Sites and is not responsible for the content of or any products or services offered on those sites.

Code of Conduct

“Posts” include any type of files, images, text, software, data, and any other content any person provides on the Tax Lounge, including, but not limited to message boards, chats, wiki pages or any other type of communication.

You agree not to post any content that:

Contains obscene, profane or vulgar language, nudity, are of an offensive subject matter, including but not limited to remarks which are racist or victimize, harass, or degrade an individual or group of individuals on the basis of religion, gender, sexual orientation, race, ethnicity, age, or disability;
Contains threats or harassing or abusive language;
Contains statements that are defamatory, libelous, deceptive, fraudulent, or misleading;
Promotes illegal or criminal activities or posts links to other websites that deal with such activities;
Solicits passwords or personal information;
Is unrelated to the subject matter of the Tax Lounge;
Contains software viruses, worms, harmful code or Trojan horses;
Involves any advertisement or solicitation;
Constitutes spam, chain letters, pyramid schemes or securities offerings;
Infringes on copyrighted material unless you are the copyright holder, you have written permission of the copyright owners to post the material or you are sure that the use of any copyrighted materials is permitted by the “fair use” legal doctrine;
Impersonates any person or entity or falsely represents your identity or qualifications;
Breaches any users’ privacy by containing personal or sensitive information such as name, address, e-mail address, or other identifying information.

Liberty Tax may delete any posting that we believe violates any of the terms of this agreement. You may report posts you feel are in violation of these terms to emailsocialmedia@libtax.com.

Privacy (Privacy Policy)

Any information that you post on the Tax Lounge is posted at your own risk, and can be obtained and used by others. You are cautioned not to reveal information that you do not want made public. At Liberty Tax Service, we respect and protect the privacy of our customers and those who use our Web Sites. Liberty Tax Service’s Privacy Policy provides details of our approach to privacy and how we collect, use and protect your personal information.

Additionally, you agree to grant Liberty Tax Services the right to use any post or information, idea, product or service communicated in a post on the Tax Lounge without any obligation to compensation.

IRS Circular 230 Notice

None of the communications in any post on the Tax Lounge, as they may relate to a Federal Tax transaction, matter, or concern shall be considered a “covered opinion” as described in IRS Circular 230.

Therefore, none of the communications in the Tax Lounge may be relied upon in an attempt to avoid penalties imposed on the taxpayer by the IRS.

Revision and Discontinuance of the Tax Lounge

With or without notice, Liberty Tax Service reserves the right at any time to revise, modify, delete, suspend or discontinue, temporarily or permanently, the Tax Lounge (or any part thereof, including any posts). You agree that Liberty Tax Service shall not be liable to you or to any third party for any modification, revision, suspension or discontinuance of the Tax Lounge. By your continued use of the Tax Lounge you signify that you agree to such modified terms.

Disclaimer of Warranties and Limitation of Liability

ALL MATERIAL ON THE TAX LOUNGE, INCLUDING ALL POSTS, IS PROVIDED “AS IS” AND WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.

YOU AGREE NOT TO HOLD LIBERTY TAX SERVICES LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, PUNITIVE OR EXEMPLARY DAMAGES ARISING OUT OF YOUR USE OF THE TAX LOUNGE REGARDLESS OF THE TYPE OF CLAIM (WHETHER IN CONTRACT, NEGLIGENCE, TORT, OR OTHERWISE).

LIBERTY TAX SERVICE MAKES NO REPRESENTATIONS OR WARRANTIES ABOUT THE ACCURACY, COMPLETENESS, OR SUITABILITY, OR NON-INFRINGEMENT OF INTELLECTUAL PROPERTY RIGHTS, OF ANY OF THE MATERIAL ON THE TAX LOUNGE, OR ON ANY SITE OR SITES “LINKED” TO THIS WEB SITE. LIBERTY TAX SERVICE MAKES NO WARRANTY THAT THE TAX LOUNGE WILL BE AVAILABLE, UNINTERRUPTED, ERROR FREE, OR FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. LIBERTY TAX FURTHER MAKES NO WARRANTY THAT YOU WILL ACHIEVE SUCCESSFUL RESULTS FROM FOLLOWING ANY INSTRUCTIONS OR DIRECTIONS IN THE TAX LOUNGE.

YOU EXPRESSLY UNDERSTAND AND AGREE THAT YOU BEAR ALL RISKS ASSOCIATED WITH USING OR RELYING ON THE CONTENT IN THE TAX LOUNGE.

ADDITIONALLY, YOU AGREE TO INDEMNIFY, DEFEND AND HOLD LIBERTY TAX SERVICE, AND ITS SUBSIDIARIES, AFFILIATES, OFFICERS, AGENTS, AND EMPLOYEES HARMLESS FROM ANY CLAIM, DEMAND, OR DAMAGE INCLUDING REASONABLE ATTORNEYS’ FEES, MADE BY ANY THIRD PARTY RELATING TO OR DUE TO YOUR USE OF THE TAX LOUNGE OR ANY CONTENT YOU POST OR MAKE AVAILABLE ON THE TAX LOUNGE.

Dispute Resolution

The Terms will be governed by Virginia law as applied to agreements entered into and to be performed entirely within the Commonwealth of Virginia, without regard to its choice of law or conflicts of law principles, and applicable federal law. By using this Tax Lounge, you agree to the sole and exclusive venue and jurisdiction of the state courts of Virginia Beach, Virginia, and the federal court located in Norfolk, Virginia for any and all disputes arising out of or related to this agreement or use of the Tax Lounge.

Registration

You will be required to register with Liberty Tax Services in order to make a post on the Tax Lounge. You agree to provide accurate and complete information when completing your registration. Liberty Tax Service may discontinue or cancel any account if it feels it contains incomplete or false information.

Modification and Termination of This Agreement

Liberty Tax Service may modify this agreement at any time without notice to you. By continuing to use the Tax Lounge after Liberty Tax Service posts any such changes, you agree to be bound by the modified terms of the agreement. If you do not agree to any change, you must immediately stop using and accessing the Web Sites.

Liberty Tax Service may terminate this agreement and your use or access to the Tax Lounge at any time, without notice to you, if it believes, in its sole judgment, that you have breached or may breach any term or condition of this agreement or it may terminate this agreement for its convenience. You agree, upon termination, to discontinue using the Tax Lounge and agree not to re-register or otherwise use the Tax Lounge. You agree and understand that Liberty Tax Services may take appropriate actions to prevent your ability to use the Tax Lounge at its sole discretion.