To ensure compliance with requirements imposed by the United States Treasury Department and the Internal Revenue Service, we inform you that any federal tax advice contained on this website, in communications from Baphor Group Tax and Accounting, or in any attachments or materials provided through electronic communication is not intended or written to be used, and cannot be used, for the purpose of:
- Avoiding penalties that may be imposed on a taxpayer under the Internal Revenue Code; or
- Promoting, marketing, or recommending to another party any transaction, arrangement, or tax strategy addressed herein.
Any information presented on this website is intended solely for general informational purposes and does not constitute formal tax advice.
Tax advice that may be relied upon to avoid penalties under federal tax law must be provided through a written tax opinion or formal engagement that specifically considers the taxpayer’s unique facts, circumstances, and applicable law.
Users of this website should not rely upon any information presented herein without first consulting with a qualified tax professional who can evaluate their individual tax situation.
Because federal and state tax laws change frequently and their application may vary depending upon individual circumstances, information provided through this website may not reflect the most current legal or regulatory developments.
Baphor Group Tax and Accounting assumes no responsibility for updating or revising website content to reflect future legal developments.
The use of this website, including the submission of contact forms, emails, or other electronic communications, does not create a professional relationship between the user and Baphor Group Tax and Accounting. A professional relationship is established only after a formal engagement agreement has been executed between the firm and the client.
Nothing contained on this website shall be construed as a recommendation regarding the purchase or sale of any financial product, investment, or tax strategy.
Tax Strategy and Position Disclaimer
The content provided on this website, including articles, commentary, examples, and explanations of tax rules, should not be interpreted as a recommendation, endorsement, or promotion of any specific tax position, transaction, or strategy.
Any references to tax planning strategies, deductions, credits, or structuring methods are intended solely to illustrate general tax concepts and should not be relied upon as advice applicable to any particular taxpayer.
Tax positions may be subject to challenge by the Internal Revenue Service or other taxing authorities. The determination of whether a tax position is appropriate for a particular taxpayer depends on a detailed analysis of the taxpayer’s individual facts, financial circumstances, risk tolerance, and applicable law.
Baphor Group Tax and Accounting does not represent that any tax strategy described on this website will be accepted by taxing authorities or produce a particular tax outcome.
Formal tax advice regarding any transaction or strategy will only be provided pursuant to a written engagement agreement and after a full evaluation of the client’s specific facts and circumstances.
Users of this website should consult a qualified tax professional before implementing any tax strategy or position discussed herein.
Tax Authority Challenge Disclaimer
Tax laws are subject to interpretation and enforcement by taxing authorities. Positions taken on tax returns may be reviewed or challenged by the Internal Revenue Service or state taxing authorities. Baphor Group Tax and Accounting cannot guarantee that any tax position will not be challenged or that a taxing authority will agree with a particular interpretation of the law.
Preparer Responsibility and Client Information Clause
Client Responsibility for Information
The client is responsible for providing complete, accurate, and timely information necessary for the preparation of tax returns or other services. Baphor Group Tax and Accounting will rely on the information provided by the client and will not independently verify the accuracy or completeness of such information unless specifically engaged to do so in writing.
The client agrees to review all returns, schedules, and related documents carefully before signing or filing and acknowledges that they remain ultimately responsible for the accuracy and completeness of the information reported to taxing authorities.
Documentation and Recordkeeping
Clients are responsible for maintaining adequate records and supporting documentation for items reported on their tax returns, including but not limited to income, deductions, credits, and other tax positions.
Baphor Group Tax and Accounting may request supporting documentation where appropriate; however, the firm is not responsible for auditing, examining, or verifying underlying financial records unless such services are specifically included in a separate engagement agreement.
Limitation of Scope of Services
The preparation of tax returns does not include procedures designed to discover fraud, theft, illegal acts, or other irregularities.
Our engagement is limited to the preparation of tax returns and related services as described in the engagement agreement. Additional services, including tax planning, representation before taxing authorities, or financial statement preparation, require a separate written agreement.
Client Review and Approval
Before filing any tax return, the client will be provided an opportunity to review the completed return. By approving the return for filing, the client acknowledges that they have reviewed the information contained therein and confirm that it is accurate and complete to the best of their knowledge.
Tax Authority Review and Adjustments
Tax returns may be subject to review by the Internal Revenue Service or state and local taxing authorities. In the event of a review, examination, or audit, additional services may be required and will be billed separately unless otherwise agreed in writing.
Limitation of Liability
To the extent permitted by applicable law, the liability of Baphor Group Tax and Accounting for any claim arising from services provided shall be limited to the fees paid for the specific services giving rise to the claim.