Tax Group Engagement Letter

TAX GROUP ENGAGEMENT LETTER

Date:

Parties and Identification

Tax Group Members

List all entities to be included in the tax group for the periods covered by this engagement. For each entity provide legal name, taxpayer identification number, entity type, state of formation, and relationship to the group.

Identification and Taxpayer Information

Taxpayer Full Name:

Taxpayer Trade Name (if any):

Scope of Engagement

The firm will prepare and deliver the following returns and related filings for the tax years indicated: . The specific returns to be prepared include, as applicable, federal consolidated income tax returns, state consolidated or composite returns, partnership returns, corporate returns, and other group-level filings set forth in the group members list.

The firm will prepare returns based on information provided by the client and will not audit or otherwise verify the completeness or accuracy of that information, except as expressly stated. The firm will render professional opinions where appropriate and will advise on tax positions, elections, and filing method for the group.

Client Responsibilities

The client is responsible for providing complete and accurate books and records, documents, and other information necessary for the preparation of returns and for timely responding to requests. The client warrants that it has authority to provide information for each member of the group and to engage the firm on behalf of the group for the services described herein.

Fees, Billing and Payment

Fees will be based on the time required at standard hourly rates, plus out-of-pocket expenses, unless a separate fixed fee is agreed. Payment is due upon presentation of the firm's invoice. Unless otherwise agreed in writing, the firm may suspend services or withdraw from representation if invoices are not paid when due.

Authority to Communicate and Disclose

The client authorizes the firm to communicate with federal, state, and local tax authorities, and to request and receive confidential taxpayer information as necessary to perform the engagement. The client further authorizes the firm to discuss matters with the client's third-party advisors as reasonably necessary for tax compliance and planning.

Document Retention and Confidentiality

The firm will retain electronic and/or paper copies of the client's tax returns and related workpapers for a period consistent with the firm's records retention policy, after which the firm may destroy such materials. The firm will maintain confidentiality of client information except as authorized by the client or required by law.

Limitations, Liability and Termination

The firm will perform services in accordance with applicable professional standards. The firm shall not be liable for penalties or interest imposed by taxing authorities that result from client-supplied information or positions taken without disclosure of pertinent facts. Either party may terminate this engagement upon written notice; client remains responsible for fees for services rendered and costs incurred through termination.

Taxpayer Certification and Acknowledgments

By signing below, the taxpayer certifies, under penalties of perjury and subject to applicable law, the following:

1. The taxpayer has provided complete and accurate information necessary for preparation of the returns and related filings and will provide any additional information requested to support positions taken.

2. The taxpayer is authorized to engage the firm on behalf of each member of the tax group and to provide representations and consents required for group filings.

3. The taxpayer understands that the firm will rely upon the information provided and is not responsible for errors or omissions resulting from incomplete or inaccurate information supplied by the taxpayer or third parties.

4. The taxpayer acknowledges that the firm will advise regarding tax positions and that criminal, civil, or administrative penalties may be imposed if information supplied is intentionally false or incomplete.

5. The taxpayer certifies that the Taxpayer Identification Number(s) provided above are correct to the best of the taxpayer's knowledge and that the taxpayer will notify the firm promptly if any information changes.

Acceptance

To indicate acceptance of the terms of this engagement, sign and date below. Acceptance authorizes the firm to proceed with the services described herein for the identified tax years and group members.

Sign Now