TERMS OF USE

1. WHO WE ARE; DEFINITIONS; SCOPE

1.1 Site Operator

“Section179.org,” “we,” “us,” and “our” refer to Section179.org, the owner and operator of the website located at https://www.section179.org/ and all related pages, features, and services (the “Site”). The Site is operated from Fulton County, Georgia, USA.

For purposes of these Terms, “Operator” means Section179.org and includes its affiliates, related entities, owners, officers, employees, contractors, contributors, and service providers.

1.2 Independent Educational Resource; No Government Affiliation

The Site is an independent educational resource. It is not affiliated with, endorsed by, or an official website of the Internal Revenue Service (IRS), the U.S. Department of the Treasury, or any other government entity.

1.3 Definitions

“Content” means all material made available through the Site, including text, articles, explanations, examples, charts, tables, graphics, images, downloadable materials, and any other information.

“Tools” means calculators, estimators, worksheets, interactive features, and all associated inputs, assumptions, logic, and outputs.

“Programs” means any initiative offered through the Site, including any petition or similar advocacy or engagement program.

“User Submissions” means anything you submit through or to the Site (including forms, emails, messages, petition submissions, and any data you enter into Tools).

“Terms” means these Terms of Use and any documents expressly referenced herein.

1.4 Scope

These Terms govern your access to and use of the Site, Content, Tools, and Programs. If you do not agree, do not use the Site.

1.5 Relationship to Other Site Policies; Priority Rules

Your use of the Site is also subject to our Privacy Policy and Disclaimer (each posted on the Site), and any Program Terms that apply to a specific Program.

If there is any conflict between these Terms and the Privacy Policy, Disclaimer, or any Program Terms, these Terms control, except that Program Terms control only for the specific Program to which they apply. The dispute-resolution provisions in Section 15 control over any inconsistent dispute language in any other document, including any Program Terms. Nothing in these Terms, the Privacy Policy, or the Disclaimer is intended to waive or limit any rights that cannot be waived under applicable law.

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2. ELIGIBILITY; INTENDED USE

2.1 Age; Capacity

The Site is not directed to children under 13, and we do not knowingly collect personal information from children under 13. You must be at least 18 years old and able to form a binding contract to use the Site or submit User Submissions.

2.2 Intended Audience; Business-Property Tax Topic Scope

The Site is intended for U.S.-based businesses, business professionals, and individuals seeking general educational information about U.S. federal tax topics related to business property, including depreciation concepts such as Section 179. The Site is not a substitute for professional advice and is not designed for personal income tax preparation or for advice about your specific situation.

2.3 International Use

We make no representation that the Site or Content is appropriate or available for use outside the United States. If you access the Site from outside the United States, you do so at your own risk and on your own initiative and are responsible for compliance with local laws. We disclaim any responsibility for compliance with non-U.S. laws.

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3. ACCEPTANCE OF TERMS; CHANGES; ELECTRONIC COMMUNICATIONS

3.1 Acceptance by Use

By accessing, browsing, or using any part of the Site, you agree to be bound by these Terms.

3.2 Changes; Effective Upon Posting; No Duty to Notify

We may modify these Terms at any time by posting an updated version on the Site and updating the “Last Updated” date. Changes are effective upon posting. We are under no obligation to provide individual notice. Your continued use of the Site after posting constitutes acceptance.

3.3 Electronic Communications; Notice

By using the Site or contacting us electronically, you consent to receive communications from us in electronic form. We may provide notices by posting them on the Site or by emailing the address you provide (if any). Electronic notices satisfy any legal requirement that communications be in writing.

3.4 Additional Notices for Certain Features

Certain interactive features of the Site (including forms, petition sign-ups, and Tools that generate personalized outputs) may present an additional notice and acknowledgment mechanism (for example, a checkbox or submit-button statement) confirming acceptance of these Terms. If such a mechanism is presented, your completion of it constitutes your express assent to these Terms in their entirety, including the arbitration agreement and class action waiver in Section 15. Whether or not an additional acknowledgment mechanism is presented for a particular feature, your access to and use of the Site, Content, Tools, and Programs constitutes your agreement to these Terms.

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4. NO PROFESSIONAL ADVICE; NO RELATIONSHIP; NO RELIANCE

4.1 General Information Only

The Site, Content, Tools, and Programs are provided for general informational and educational purposes only.

4.2 No Tax, Legal, Accounting, or Financial Advice

Nothing on the Site is tax advice, legal advice, accounting advice, or financial advice.

4.3 No Professional Relationship; No Fiduciary Duty

Your use of the Site does not create any attorney-client, accountant-client, advisor-client, fiduciary, agency, or other professional or special relationship with us. No duty of care, fiduciary duty, or professional obligation of any kind arises from your use of the Site.

4.4 No Reliance; Your Responsibility

You agree not to rely on the Site or Content as the basis for any tax filing, purchase, transaction, financing decision, or other decision. You are solely responsible for verifying information using official sources (including IRS guidance) and qualified professionals.

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5. ACCURACY; CHANGES IN LAW; TOOLS; NO DUTY TO UPDATE

5.1 No Guarantee of Accuracy, Completeness, or Timeliness

Tax laws, dollar limits, thresholds, and interpretations change frequently and without notice. Content and Tool outputs may be inaccurate, incomplete, or out of date. We do not guarantee accuracy, completeness, or timeliness.

5.2 No Duty to Update

We have no obligation to update, correct, or revise the Site, Content, or Tool outputs, even if laws, regulations, or official guidance change.

5.3 Tools Are Estimates Only

Tools provide estimates for illustration only and may rely on simplified assumptions and user-provided inputs. Tool outputs do not reflect your actual tax outcome and may be wrong. You must independently verify all outputs using current IRS guidance and a qualified tax professional.

5.4 No Offer; No Guaranteed Tax Result; No Commitment to Lend

Nothing on the Site is an offer, solicitation, or guarantee of any tax result, tax savings, financing approval, financing terms, or business outcome. Any financing referenced on or linked from the Site is subject to separate underwriting, documentation, and final approval by the applicable provider.

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6. PROGRAMS; PETITION PARTICIPATION; ADDITIONAL TERMS

6.1 Program Terms

Programs (including petitions) may be governed by additional terms (“Program Terms”). If you participate in a Program, you agree to the applicable Program Terms. In the event of a conflict between these Terms and Program Terms, the Program Terms control only for that Program. Section 15 (Dispute Resolution; Arbitration; Class Action Waiver) controls over any inconsistent dispute language in Program Terms.

6.2 Public Display and Sharing (Petition)

If a Program involves public display of participant information (for example, petition signatures displayed as initials and location), you acknowledge and consent to that display as described in the Privacy Policy and applicable Program Terms.

Public means public: information displayed publicly may be indexed, copied, scraped, cached, or republished by third parties, and we are not responsible for third-party use of publicly displayed information.

6.3 We May Modify or End Programs

We may modify, suspend, or discontinue any Program at any time, with or without notice, and without liability.

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7. USER SUBMISSIONS; NO CONFIDENTIALITY; LICENSE

7.1 Do Not Submit Sensitive Information

Do not submit Social Security numbers, tax returns, financial account numbers, passwords, or other sensitive information through the Site.

7.2 You Are Responsible for Your Submissions

You represent and warrant that your User Submissions are accurate, that you have the rights needed to provide them, and that they do not violate any law or third-party rights.

7.3 No Confidentiality

User Submissions are not confidential. Do not send confidential or proprietary information through the Site.

7.4 License to Use User Submissions

By submitting User Submissions, you grant us a worldwide, royalty-free, perpetual, irrevocable, sublicensable license to host, store, reproduce, modify, publish, display, and process your User Submissions for purposes of operating, securing, improving, and promoting the Site and Programs, subject to the Privacy Policy.

7.5 Moderation; Removal; No Obligation to Maintain

We may remove, refuse to post, or restrict any User Submission at any time for any reason and without notice. We are not obligated to host, publish, or maintain any User Submission.

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8. INTELLECTUAL PROPERTY; LIMITED LICENSE; RESTRICTIONS

8.1 Ownership

The Site, Content, and Tools are owned by us or our licensors and are protected by applicable intellectual property laws.

8.2 Limited, Revocable License

Subject to your compliance with these Terms, you are granted a limited, non-exclusive, non-transferable, revocable license to access and view the Site and Content for your personal or internal business informational use. We may revoke this license at any time for any reason.

8.3 Restrictions

Except as expressly permitted in writing by us, you may not:

(a) copy, reproduce, distribute, republish, sell, license, or create derivative works from Content or Tools;

(b) frame, mirror, or embed the Site or Content on any other website, except that you may embed badge images and/or copy-and-paste HTML code that we expressly provide for that purpose, solely in unmodified form and solely to link back to the Site, subject to any posted badge usage guidelines;

(c) use automated means (bots, scrapers, crawlers, data mining tools) to access, copy, monitor, or extract Content, data, or Tool outputs, except for standard search engine crawlers used to index the Site that comply with industry-standard protocols and any Site-published crawler preferences (including robots.txt);

(d) reverse engineer, decompile, disassemble, or attempt to extract source code, underlying logic, models, data structures, or algorithms from the Site or Tools;

(e) use Content or Tools to build or improve a competing product, database, service, or dataset;

(f) use, reproduce, or extract Content or Tool outputs to train, fine-tune, benchmark, or operate any artificial intelligence, machine learning, or large language model system without our prior written permission;

(g) interfere with the security or operation of the Site, attempt unauthorized access, or probe, scan, or test vulnerabilities.

8.4 Reservation of Rights

All rights not expressly granted are reserved.

8.5 Enforcement; Injunctive Relief

Unauthorized use may cause irreparable harm. We may seek injunctive or equitable relief and any other remedies available at law or in equity.

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9. THIRD-PARTY LINKS; FINANCIAL RELATIONSHIPS; NO ENDORSEMENT

9.1 Third-Party Links

The Site may link to third-party websites, tools, or services. We do not control and are not responsible for third-party content, terms, or privacy practices.

9.2 Potential Financial Interests

We may have business relationships with, and may benefit financially from, referrals to certain third parties (including financing providers). This does not change the disclaimers in these Terms or the Disclaimer.

9.3 No Endorsement

Links and references are provided for convenience and do not imply endorsement, approval, or verification of any third-party content, product, or service. Your dealings with any third party are solely between you and that third party. You use third-party sites at your own risk and subject to their terms.

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10. ACCEPTABLE USE; SECURITY

You agree not to misuse the Site or attempt to interfere with its normal operation. Prohibited conduct includes:

(a) violating any applicable law;
(b) attempting to gain unauthorized access to the Site or its systems;
(c) introducing malware, harmful code, or engaging in denial-of-service activity;
(d) interfering with Site operations or imposing an unreasonable load on our infrastructure;
(e) scraping or automated extraction (except permitted indexing as described in Section 8.3(c));
(f) reverse engineering or attempting to extract source code or underlying logic from Tools;
(g) misrepresenting your identity or affiliation.

We reserve the right to restrict or terminate access for any user who violates this section.

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11. SUSPENSION; TERMINATION; SITE CHANGES; NO SUPPORT

We may modify, suspend, restrict, or discontinue any part of the Site (including any Content, Tools, or Programs) at any time, with or without notice, and without liability. We have no obligation to provide support, respond to inquiries, or maintain any feature.

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12. DISCLAIMER OF WARRANTIES

TO THE FULLEST EXTENT PERMITTED BY LAW, THE SITE, CONTENT, TOOLS, PROGRAMS, AND ALL MATERIALS ARE PROVIDED “AS IS” AND “AS AVAILABLE,” WITHOUT WARRANTIES OF ANY KIND, EXPRESS, IMPLIED, OR STATUTORY, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, TITLE, ACCURACY, AND QUIET ENJOYMENT. WE DO NOT WARRANT THAT THE SITE WILL BE UNINTERRUPTED, SECURE, ERROR-FREE, OR FREE OF HARMFUL COMPONENTS. WE DO NOT WARRANT THAT ANY INFORMATION, TOOLS, OR MATERIALS ON THE SITE WILL PRODUCE ANY PARTICULAR TAX RESULT OR FINANCIAL OUTCOME.

SOME JURISDICTIONS DO NOT ALLOW CERTAIN WARRANTY EXCLUSIONS, SO THESE EXCLUSIONS APPLY TO THE MAXIMUM EXTENT PERMITTED BY LAW.

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13. LIMITATION OF LIABILITY

TO THE FULLEST EXTENT PERMITTED BY LAW:

13.1 No Indirect or Consequential Damages

WE WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, GOODWILL, DATA, TAX BENEFITS, OR BUSINESS INTERRUPTION, ARISING FROM OR RELATED TO THE SITE, CONTENT, TOOLS, PROGRAMS, OR THESE TERMS, REGARDLESS OF THEORY OF LIABILITY, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

13.2 Liability Cap

OUR TOTAL AGGREGATE LIABILITY FOR ANY CLAIM ARISING OUT OF OR RELATING TO THE SITE, CONTENT, TOOLS, PROGRAMS, OR THESE TERMS WILL NOT EXCEED ONE HUNDRED U.S. DOLLARS (US $100).

13.3 One-Year Limitation Period

TO THE FULLEST EXTENT PERMITTED BY LAW, ANY CLAIM MUST BE BROUGHT WITHIN ONE (1) YEAR AFTER THE EVENTS GIVING RISE TO THE CLAIM FIRST OCCURRED (AND NOT WHEN THE CLAIM IS DISCOVERED), OR IT IS PERMANENTLY BARRED.

13.4 Basis of the Bargain

YOU ACKNOWLEDGE THAT THE SITE IS PROVIDED WITHOUT CHARGE AND THAT THE LIMITATIONS IN THESE TERMS REFLECT A REASONABLE ALLOCATION OF RISK AND ARE A FUNDAMENTAL BASIS OF THE BARGAIN BETWEEN YOU AND US.

13.5 Exclusive Remedy

IF YOU ARE DISSATISFIED WITH ANY PART OF THE SITE, YOUR SOLE AND EXCLUSIVE REMEDY IS TO STOP USING THE SITE.

13.6 Savings Clause

SOME JURISDICTIONS DO NOT ALLOW CERTAIN LIMITATIONS OF LIABILITY, SO SOME OF THESE LIMITATIONS MAY NOT APPLY TO YOU. IN SUCH CASES, LIABILITY WILL BE LIMITED TO THE MAXIMUM EXTENT PERMITTED BY LAW.

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14. INDEMNIFICATION

You agree to indemnify, defend, and hold harmless the Operator and its owners, officers, employees, contractors, affiliates, and service providers from and against any claims, losses, liabilities, damages, judgments, penalties, costs, and expenses (including reasonable attorneys’ fees) arising out of or relating to: (a) your access to or use of the Site, Content, Tools, or Programs; (b) your User Submissions; (c) your violation of these Terms; or (d) your violation of any law or third-party rights.

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15. DISPUTE RESOLUTION; ARBITRATION; CLASS ACTION WAIVER; JURY WAIVER

PLEASE READ THIS SECTION CAREFULLY. IT AFFECTS YOUR LEGAL RIGHTS.

15.1 Informal Notice Requirement

Before starting arbitration or any court proceeding, you must send a written notice of dispute to us by email at contact@section179.org describing the dispute and the relief you seek, with the subject line “Notice of Dispute.” You may not initiate arbitration or any court proceeding until 30 days after we receive your notice. Notice is deemed received when the email is sent to contact@section179.org and the sender does not receive an automated bounce-back or other delivery-failure message.

15.2 Binding Arbitration; Federal Arbitration Act

Except for the carve-outs in Section 15.7 and unless you timely opt out under Section 15.11, any dispute arising out of or relating to the Site, Content, Tools, Programs, the Privacy Policy, the Disclaimer, any Program Terms, or these Terms will be resolved by final and binding individual arbitration, not in court. This arbitration agreement is governed by the Federal Arbitration Act (9 U.S.C. 1–16).

15.3 Administrator; Rules; Selection

The arbitration will be administered by a nationally recognized arbitration provider that is willing to administer the arbitration under this Section 15 (the “Administrator”), under its then-current rules applicable to the dispute (the “Rules”), as modified by this Section 15.

If the claimant is an individual, the Administrator’s consumer arbitration rules and consumer fee schedule (if any) will apply. If the claimant is a business entity or is bringing the claim on behalf of a business entity, the Administrator’s commercial arbitration rules and fee schedule will apply.

If the parties cannot agree on an Administrator within 30 days after the end of the informal notice period in Section 15.1, either party may ask a court of competent jurisdiction to appoint an Administrator. If the chosen Administrator is unavailable or declines to administer the arbitration, the parties will select a substitute Administrator using the same process.

15.4 Location and Format (Default In-Person; Fulton County, Georgia)

Arbitration will be conducted in person in Fulton County, Georgia, unless the parties agree otherwise or the arbitrator determines a different location is appropriate. The arbitration may be conducted by video, telephone, or written submissions if the arbitrator determines it is appropriate or both parties agree. For claims seeking $25,000 or less, the arbitrator may direct that the arbitration be conducted by video, telephone, or written submissions.

15.5 Class Action Waiver; Representative Action Waiver

YOU AND WE AGREE THAT EACH MAY BRING CLAIMS ONLY IN AN INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY CLASS, COLLECTIVE, PRIVATE ATTORNEY GENERAL, OR OTHER REPRESENTATIVE PROCEEDING. THE ARBITRATOR MAY NOT CONSOLIDATE CLAIMS OR AWARD RELIEF ON A CLASS OR REPRESENTATIVE BASIS. TO THE FULLEST EXTENT PERMITTED BY LAW, THIS SECTION 15.5 APPLIES REGARDLESS OF WHETHER A DISPUTE PROCEEDS IN ARBITRATION OR IN COURT.

15.6 Jury Trial Waiver

TO THE FULLEST EXTENT PERMITTED BY LAW, YOU AND WE WAIVE ANY RIGHT TO A TRIAL BY JURY IN ANY PROCEEDING ARISING OUT OF OR RELATING TO THE SITE OR THESE TERMS.

15.7 Carve-Outs

Notwithstanding the foregoing:

(a) Injunctive or equitable relief (bilateral). Either party may seek injunctive or equitable relief in the state or federal courts located in Fulton County, Georgia, to protect its intellectual property, prevent or address unauthorized access to the Site (including scraping), or protect the security and integrity of the Site, without posting a bond to the extent permitted by law.

(b) Small claims. Either party may bring an individual claim in small claims court if the claim qualifies and remains in that court.

(c) Public injunctive relief. To the extent applicable law prohibits waiver of the right to seek public injunctive relief, a claim seeking only public injunctive relief may be brought in a court of competent jurisdiction consistent with Section 15.9, and the parties agree that any individual claims for damages or other relief will be resolved in arbitration as required by this Section 15.

15.8 Mass Arbitration Procedures

If 25 or more similar arbitration demands are filed against us by the same or coordinated counsel (a “Mass Arbitration”), the parties agree to use staged proceedings to promote efficient resolution, including (where permitted by the Rules): (a) grouping demands into batches; (b) selecting a limited number of bellwether cases for initial adjudication; and (c) staying remaining matters pending outcomes and settlement efforts. If any portion of this subsection is held unenforceable, it is severed and the remaining dispute-resolution provisions remain in effect.

15.9 Governing Law; Court Venue for Non-Arbitrable Matters

For any dispute not subject to arbitration (or where arbitration has been validly opted out under Section 15.11), the laws of the State of Georgia govern (without regard to conflict-of-law principles), and exclusive venue lies in the state or federal courts located in Fulton County, Georgia. You consent to personal jurisdiction in those courts and waive any objection to venue or jurisdiction, including any argument that the forum is inconvenient.

15.10 Fees and Costs

For disputes resolved through arbitration, fees will be allocated according to the Rules. In any action to enforce these Terms or to confirm or vacate an arbitration award, the prevailing party is entitled to recover reasonable attorneys’ fees and costs to the extent permitted by law.

15.11 Arbitration Opt-Out (30 Days)

You may opt out of the arbitration agreement in this Section 15 by sending an email to contact@section179.org with the subject line “Arbitration Opt-Out” within 30 days of your first use of the Site. The email must include: (a) your name; (b) the email address used to send the request; (c) your city and state; and (d) a clear statement that you are opting out of arbitration. Notice is deemed received when the email is sent to contact@section179.org and the sender does not receive an automated bounce-back or other delivery-failure message.

If you timely opt out, disputes will be resolved in court (not arbitration) subject to Section 15.9, and to the fullest extent permitted by law the class action waiver in Section 15.5 still applies.

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16. MISCELLANEOUS

16.1 Severability

If any provision of these Terms is held invalid or unenforceable by a court or arbitrator of competent jurisdiction, that provision will be enforced to the maximum extent permissible, and the remaining provisions will remain in full force and effect.

If the class action waiver in Section 15.5 is found to be unenforceable with respect to a particular claim or request for relief, and that claim or request for relief cannot proceed in individual arbitration, then only that specific claim or request will proceed in court on an individual basis. The class action waiver and arbitration agreement will remain enforceable for all other claims. Under no circumstances will any claim be permitted to proceed on a class, collective, or representative basis in arbitration or in court.

16.2 Entire Agreement

These Terms, together with the Privacy Policy, Disclaimer, and any Program Terms, constitute the entire agreement regarding the Site and supersede any prior or contemporaneous understandings, whether written or oral.

16.3 No Waiver

Our failure to enforce any provision is not a waiver of our right to enforce that or any other provision in the future.

16.4 Assignment

We may assign or transfer these Terms, in whole or in part, without notice or consent. You may not assign or transfer these Terms, or any rights or obligations under them, without our prior written consent.

16.5 No Third-Party Beneficiaries

These Terms do not create any third-party beneficiary rights. No person or entity other than you and us has any rights under these Terms.

16.6 Headings

Section headings are for convenience only and do not affect interpretation.

16.7 Survival

Sections that by their nature should survive termination will survive, including Sections 4, 5, 7, 8, 12, 13, 14, 15, and 16.

16.8 Force Majeure

We are not liable for any delay or failure to perform resulting from causes beyond our reasonable control, including but not limited to natural disasters, acts of government, internet service disruptions, power failures, or cyberattacks.

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17. CONTACT

Questions about these Terms may be sent to: contact@section179.org

We are under no obligation to respond or act on any inquiry, but may do so at our sole discretion.

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ACKNOWLEDGMENT

By accessing and using Section179.org, you acknowledge that you:

• Are at least 18 years of age and able to form a binding contract.
• Understand that the Site provides general educational information about U.S. tax topics and is not tax, legal, accounting, or financial advice.
• Have read, understood, and agreed to these Terms of Use, along with our Privacy Policy and Disclaimer.
• Accept sole responsibility for verifying information and determining its applicability to your situation.
• Will consult qualified professionals before making tax or financial decisions.
• Understand that these Terms include a binding arbitration agreement and class action waiver as described in Section 15 (including how to opt out of arbitration).

If you do not agree to these Terms, you must discontinue use of this Site. For official tax guidance, consult the IRS website (www.irs.gov) and qualified tax professionals.

Last Updated: February 12, 2026