November 20, 2009	Notice/Acceptance of Terms:     This Terms of Service/Agreement ("Agreement") is a legally binding contract between you and Taxes By Experts, an assumed name of a New York corporation ("Taxes By Experts", "www.TaxesbyExperts.com", "Site", "Web Site", "We", "Our"). This Agreement governs your use of the Online Tax Return Program (as defined below) operated by Taxes By Experts, its affiliates and subsidiaries. Be sure that you carefully read and fully understand this Agreement. Taxes By Experts is willing to provide you with access to the Online Tax Return Program only on the condition that you accept all of the terms contained in this Agreement. Your use of the Online Tax Return Program, including any of the products or services offered on the web site, will constitute your acceptance of, and agreement to be bound by, all the terms of this Agreement.     IF YOU DO NOT AGREE TO ALL OF THESE TERMS, INCLUDING ANY SUBSEQUENT AMENDMENTS OR MODIFICATIONS POSTED AT THE TIME OF ANY FUTURE ACCESS, DO NOT ACCESS THE ONLINE TAX RETURN PROGRAM OR ANY PRODUCTS OR SERVICES PROVIDED ON OR THROUGH THE WEB SITE.     You may print this Agreement or you can download this Agreement to your computer. Please note that the information contained herein is subject to change without notice. In addition, when using particular Taxes By Experts services, including the www.TaxesbyExperts.com online tax preparation and e-filing service, you shall be subject to any posted guidelines or rules applicable to such service, which may be updated occasionally. All such guidelines, or rules, are hereby incorporated by reference into this Agreement.     The disclaimers, terms and conditions on these pages are of general application and may be supplemented by additional disclaimers, guidelines, rules, terms or conditions of specific application on any particular page of this Online Tax Return Program.     Description of Service:     Taxes By Experts, its affiliates and subsidiaries currently provide users with access to a wide variety of online financial services, tools, tax preparation services and branded programming through its network of world wide web properties, as amended from time to time (the "Online Tax Return Program"). Unless explicitly stated otherwise, any new features that augment the current Online Tax Return Program, including the release of new Taxes By Experts properties shall be subject to this Agreement. No part of the Online Tax Return Program constitutes an offer or solicitation to buy or sell products or services. Certain products or services may be available only in certain jurisdictions in accordance with local laws. Taxes By Experts assumes no responsibility for the timeliness, deletion, mis-delivery or failure to store any user communications or personalization settings. In order to use the Online Tax Return Program, you must obtain access to the World Wide Web, either directly or through devices that access web-based Copy, and pay any service fees associated with such access.     The Online Tax Return Program helps you to organize your tax return information logically to assist you in preparing your tax return. If you choose to electronic file ("e file") your tax return with the Internal Revenue Service ("IRS"), we cannot guarantee that the IRS or State Tax authority will accept your tax return(s) due to circumstances beyond our control. You must review the electronic filing status after submission to confirm the file was accepted. Whenever we do not prepare electronic filing (e-file) for a particular State, or any taxing authority does not accept the electronic filing, you must submit the tax return using standard paper.     We are not engaged in rendering legal or other professional services. If legal or other expert assistance is required, the services of a competent professional person should be sought.     It is your responsibility to complete the input of tax information fully and accurately. Your tax return(s) are subject to evaluation by the IRS, State or other taxing authorities. You may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on a tax return. You agree to review your tax return(s) for indications of obvious errors before you e file with IRS, State and /or other taxing authorities or mail your printed return to applicable taxing authorities.     License:     Taxes By Experts grants to you a limited, non-exclusive, non-transferable license to access, display and use the Online Tax Return Program at or through Taxes By Experts' world wide web online computer service at www.TaxesbyExperts.com or a licensed third party web site ("Service") for the current tax year. The Online Tax Return Program may include your use of the Online Tax Return Program, used by you to self-prepare and print, or file, your tax return online ("Online Tax Return Program").     This license grants access to, and use of, the Online Tax Return Program by you only in the manner and in accordance with the limitations set forth in this Agreement; provided, and on the condition, that you access and run the Online Tax Return Program only on the Service; and comply with the terms and conditions of this Agreement. You may access and use the Online Tax Return Program solely in connection with your own personal tax return or that of your immediate family members. Taxes By Experts will make the Online Tax Return Program available generally until October 15th of each tax year (and thereafter at the discretion of Taxes By Experts), subject to maintenance, testing and subject to other limitations set forth in this Agreement. You agree to review your tax return(s) and related schedules, once prepared, for accuracy and completeness prior to electronic filing of the tax return(s) with the IRS and the relevant State tax authority for the State(s), if any, for which you are preparing State income tax return(s).     You agree not to modify the Online Tax Return Program or the software in any manner or form, or to use modified versions of the Online Tax Return Program or the software, including (without limitation) for the purpose of obtaining unauthorized access to the Online Tax Return Program. You agree not to access the Online Tax Return Program by any means other than through the HTML interface that is provided by Taxes By Experts for use in accessing the Online Tax Return Program.     License Restrictions:     Title to the Online Tax Return Program, the Service and all associated intellectual property rights are retained by Taxes By Experts and its licensors. Through your use of the Online Tax Return Program and the Service, you acquire no ownership interest in the Online Tax Return Program, the Service or any component of the Online Tax Return Program or the Service. Unless applicable law prohibits enforcement, you may not reproduce the Online Tax Return Program (including any software involved in the provision of the Service), or modify, de-compile, disassemble, or otherwise reverse engineer the Online Tax Return Program. No right, title or interest in or to any trademark, service mark, logo, trade name or other intellectual property of Taxes By Experts or its licensors, or any of their respective subsidiaries or affiliates, is granted to you under this Agreement. Taxes By Experts is the owner of the copyright for the Online Tax Return Program and Taxes By Experts reserves all rights related to such ownership, including the right to duplicate and license access to, or use of, the Online Tax Return Program and the Service. You may not rent, sublicense, lease, distribute, copy, establish a hyperlink to, frame within any web site, or access the Online Tax Return Program or the Service for any commercial purpose. You may not access the Service, or use the Online Tax Return Program, to prepare tax returns for any other person for a fee or other consideration, and you agree to indemnify Taxes By Experts for any claims or damages arising out of or relating to any such access or use. Taxes By Experts reserves the right to terminate the limited license granted to you hereunder at any time if you fail to comply with any provision of this Agreement and, in such case, you agree to immediately discontinue any use of or access to the Online Tax Return Program and the Service. Unless earlier terminated or suspended as expressly provided n this Agreement, the license granted herein will automatically terminate on December 31st of each tax year.     Proprietary Rights:     You acknowledge and agree that the software and the Online Tax Return Program contain proprietary and confidential information that is protected by applicable intellectual property and other laws. You further acknowledge and agree that copy contained in sponsor advertisements or information presented to you through the Online Tax Return Program or third parties are protected by copyrights, trademarks, service marks, patents or other proprietary rights and laws. You agree not to modify, rent, license, lease, loan, sell, distribute or create derivative works based on the Online Tax Return Program or the software, in whole or in part. Certain words, phrases, names, designs or logos on the Online Tax Return Program may constitute trademarks, service marks or trade names of Taxes By Experts or third parties and the display thereof on the Online Tax Return Program does not imply the grant to you of a license therein.     Privacy:     You acknowledge receipt of the Taxes By Experts Privacy/Security Policy, which is made available throughout our web site at www.taxesbyexperts.com, as well as on our tax screens within the Online Tax Return Program.     We reserve the right to periodically change the Privacy/Security Policy. Such changes will be placed on our web site, and you agree to assume responsibility to review any and all privacy notices posted there.     Modifications:     Taxes By Experts reserves the right to modify or discontinue, temporarily or permanently, the Online Tax Return Program (or any part thereof) from time to time, for any or no reason and without notice. You agree that Taxes By Experts shall not be liable to you or to any third party for any modification, suspension or discontinuance of the Online Tax Return Program. The information and materials contained on the Online Tax Return Program are subject to change. Your eligibility for particular products and services offered by Taxes By Experts, or any of its affiliates or subsidiaries, is subject to final approval and acceptance by Taxes By Experts.     We maintain the right to revise or discontinue any facet of the Online Tax Return Program. This includes, but is not limited to, hours of operation, content, functionality, and pricing for the Online Tax Return Program. We reserve the right to change the terms of the Agreement, as we feel necessary. Any use of the Online Tax Return Program by you after notification serves as acceptance of Agreement changes.     You shall not attempt to access any of the Online Tax Return Program systems or programs that are not made available for public use. Attempts to compromise security measures, or misuse of the Online Tax Return Program, are a violation of our copyright, trademark and trade secrets.     Registration Obligations:     In consideration of your use of the Online Tax Return Program, you agree to provide Taxes By Experts with accurate, current and complete information about yourself as prompted by Our registration form, maintain and promptly update the Registration Information to keep it accurate, current and complete. If you provide any information that is inaccurate, not current or incomplete; or Taxes By Experts has reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, Taxes By Experts has the right, without limitation, to suspend or terminate your account and refuse any and all current or future use by you of the Online Tax Return Program (or any portion thereof).     Client Account, Password and Security:     Taxes By Experts may supply you with a password and account designation upon completing the Online Tax Return Program registration process. You are responsible for maintaining the confidentiality of the password and account, and are fully responsible for all activities that occur under your password or account. You agree to immediately notify Taxes By Experts of any unauthorized use of your password or account, or any other breach of security of which you are aware and to ensure that you properly close out of your account at the end of each session. Taxes By Experts assumes no liability for any loss or damage arising from your failure to comply with this section.     Through a series of prompts, the Online Tax Return Program will ask you to supply certain tax-related information ("Tax Information"). Your Client account information and Tax Information will be stored by Taxes By Experts and linked to your client account through use of your user id and password, intended to be known only by you. You must retain and protect your password, and not give your password to anyone. If you lose or do not remember your password or sign-on information, Taxes By Experts may be unable to retrieve your Account information. If you are using the Online Tax Return Program on a public terminal, you must sign out of your account and close your browser to limit others from accessing your Tax Information and client account. Certain browsers may store information on your computer even after you have signed out of your account. It is not recommended that you access or use the Online Tax Return Program on a public terminal. Taxes By Experts will retain an electronic copy of your Tax Information, including electronic filing details and status, to the extent required by law and as necessary to provide you with supplemental information and service relating to the Online Tax Return Program or your tax return.     The Online Tax Return Program shall not be used to perform any illegal or immoral activities and none of the following types of activities, without limitation, are in any way permitted on or in connection with the Web Site: --- Transmitting information that infringes any patent, trademark, trade secret, copyright or other proprietary or intellectual property rights of any party; --- Transmitting any material that contains software viruses or any other computer code, files, or programs designed to interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment; --- Impersonating anyone or any entity, falsely stating or otherwise misrepresenting your affiliation with a person or entity; --- Advertising or commercial Copy; --- Interfering with or disrupting the Online Tax Return Program; --- Disrupting the activities or enjoyment of the Online Tax Return Program for other users; or --- Harassing, collecting, or storing personal data about other users.     You agree and acknowledge that Taxes By Experts, in its sole discretion, may terminate your password, account (or any part thereof) or use of the Online Tax Return Program, at any time and for any or no reason. You agree that Taxes By Experts shall not be liable to you or any third party for any termination of your access to the Online Tax Return Program.     Links and Transactions with Third Parties:     Your correspondence or business dealings with or participation in promotions of advertisers or third parties found on or throughout the web site, including payment and delivery of related goods or services and any other terms, conditions, warranties or representations associated with such dealings, are solely between you and such parties and are not binding upon nor constitute obligations of Taxes By Experts. You agree that Taxes By Experts shall not be responsible or liable for and you hereby agree to indemnify Taxes By Experts and its affiliates and subsidiaries from and against any actions, losses, damages, liabilities, claims, judgments, costs or expenses of any nature or kind ("Claims") incurred as the result of any such dealings.     We have made arrangements with the Santa Barbara Bank and Trust Company (“Bank”) that allow you to apply for and receive an Express Refund Bank Product (“ERBP”) via direct deposit. Should you take advantage of the Express Refund Bank Product option, the fee as well as the other terms and conditions of your use of the ERBP option are solely between you and the Bank.     Taxes By Experts, or its affiliates or subsidiaries, may provide links to third party web sites containing information that some people may find inappropriate or offensive. Taxes By Experts makes no representations concerning any effort by it to review the copy of sites provided or linked on the Taxes By Experts’ site. Consequently, Taxes By Experts is not responsible for the accuracy, copyright compliance, legality or decency of material contained in web sites from or otherwise linked to the Web Site.     Collection of an outstanding Balance:     If you have an outstanding unpaid Balance with Taxes By Expert or any other RAL lender named in this application, Taxes By Experts will use this signed agreement as your authorization to deduct the amount of the outstanding debt from your refund and pay the outstanding amount to the appropriate lender on your behalf prior to disbursing the remainder of your refund, if any, to you (if you applied for a RAL, your RAL application may also be denied). Taxes By Experts may be acting as a third party debt collector in collecting this debt. If you have an outstanding Balance, and do not want some or all of your tax refund to be used to repay this outstanding debt, do not sign this application. Credit Card Transactions. If you have paid for your services using a credit card or e-check, and later disputed the charge, Taxes By Experts will charge you an additional $50 in the event we can substantiate proof of purchase for the services rendered by Taxes By Experts. In the event that the charge can not be substantiated Taxes By Experts will not apply anymore charges to your account.     Indemnification:     You agree to indemnify and hold harmless Taxes By Experts and its affiliates and subsidiaries from and against any Claims arising out of or relating to: (1) personal and Tax Return Information you submit, post to or transmit through the Online Tax Return Program; (2) your connection to, or your client account at, the Online Tax Return Program; (3) your violation of this Agreement; or (4) your violation of any rights of any other person in connection with the Online Tax Return Program.     Arbitration Provision:     The parties agree that any claim, dispute or controversy, whether in contract, tort (intentional or otherwise), whether pre-existing, present or future, and including constitutional, statutory, common law, regulatory, and equitable claims in any way arising out of or relating to: (1) The Online Tax Return Program or the Service, including, but not limited to, the preparation of your tax return(s) and any tax advice Taxes By Experts may provide in connection with your tax return(s); (2) Advertisements, promotions, or oral or written statements arising out of or relating to the Online Tax Return Program or the Service; or (3) Taxes By Experts' Privacy/Security Policy; or (4) The relationships of the parties, including the validity, enforceability or scope of this Agreement or any part hereof, any claims, shall be resolved, upon the election of either you or Taxes By Experts, by binding arbitration pursuant to this arbitration provision and the applicable rules of either Judicial Arbitration and Mediation Services, Inc. ("JAMS") or the National Arbitration Forum ("NAF") in effect at the time the Claim is filed. The party initiating the arbitration proceeding shall have the right to select one of these two arbitration administrators. The arbitrator must be a lawyer with more than ten (10) years of legal experience or a retired or former judge. In the event of a conflict between this arbitration provision and the rules of the arbitration administrator, this arbitration provision shall govern. Taxes By Experts hereby agrees not to invoke its right to arbitrate an individual Claim you may bring in small claims court, if any, so long as the Claim is pending only in that court. No class actions, or joiner or consolidation of claims with other persons, are permitted in the arbitration without the written consent of the parties hereto. On any Claim you file, you will pay the filing fee. At the arbitrators request, Taxes By Experts will pay the remainder or all of the filing fee and any administrative or hearing fees charged by the arbitration administrator, up to $250.00 on any Claim asserted by you in the arbitration. If the arbitrator grants an award in your favor in excess of an amount, if any, offered to you by Taxes By Experts in settlement of your Claim, Taxes By Experts will reimburse you for any additional fees paid or owed by you to the arbitration administrator up to the amount of the fees that would have been charged if the original Claim had been for the amount of the actual award in your favor. If the arbitrator issues an award in Taxes By Experts ' favor, you will not be required to reimburse Taxes By Experts for any fees Taxes By Experts has previously paid to the arbitration administrator on your behalf or for which Taxes By Experts is responsible. Any participatory arbitration hearing that you attend will take place in the federal judicial district in which you live. This arbitration agreement is made pursuant to a transaction involving interstate commerce, and shall be governed by the Federal Arbitration Act, 9 U.S.C. §§ 1-16 (the "FAA"). The arbitrator shall apply substantive law consistent with the FAA, and except where inconsistent with the FAA, the choice of law provision of this Agreement. The arbitrator's award shall not be subject to appeal, except as permitted by the FAA. Upon request of either party, the arbitrator shall prepare a short, reasoned, written opinion supporting the arbitration award. Judgment upon the award may be entered in any court having jurisdiction. Nothing in this arbitration provision shall prevent either you or Taxes By Experts from seeking or obtaining injunctive relief as a result of a violation or threatened violation of License Restriction Section of this Agreement.     YOU ACKNOWLEDGE THAT YOU HAVE A RIGHT TO LITIGATE CLAIMS IN COURT BEFORE A JUDGE OR JURY, BUT YOU AGREE TO RESOLVE ANY SUCH CLAIMS THROUGH ARBITRATION AND HEREBY KNOWINGLY AND VOLUNTARILY WAIVE YOUR RIGHTS TO LITIGATE SUCH CLAIMS IN COURT BEFORE A JUDGE OR A JURY, UPON ELECTION OF ARBITRATION BY TAXES BY EXPERTS OR BY YOU. YOU ACKNOWLEDGE THAT YOU WILL NOT HAVE THE RIGHT TO PARTICIPATE AS A REPRESENTATIVE OR MEMBER OF ANY CLASS OF CLAIMANTS PERTAINING TO ANY CLAIM SUBJECT TO ARBITRATION, EVEN IF SUCH CLASS ACTION IS PENDING ON THE DATE OF YOUR ACCEPTANCE OF THIS AGREEMENT, EXCEPT THAT THIS ARBITRATION PROVISION WILL NOT PRECLUDE YOUR PARTICIPATION IN A CLASS WHICH HAS ALREADY BEEN CERTIFIED ON THE DATE OF YOUR ACCEPTANCE OF THIS AGREEMENT.     If you have a question about the arbitration administrators mentioned in this arbitration provision or if you would like to obtain a copy of their arbitration rules you can contact them as follows (contact information is subject to change): J.A.M.S., 1920 Main Street, Suite 300, Irvine, CA92614, www.jamsadr.com, (800) 352-5267, (JAMS Streamlined Arbitration Rules and Procedures); National Arbitration Forum, P.O. Box 50191, Minneapolis, MN 55405, www.arb-forum.com, (800) 474-2371, (Code of Procedure).     Disclaimer of Warranties:     Taxes By Experts disclaims any and all responsibility or liability for the accuracy, copy, completeness, legality, reliability, or operability or availability of information or material contained on the Web Site. Taxes By Experts disclaims any responsibility for the deletion, failure to store, mis-delivery, or untimely delivery of any information or material in respect of the Online Tax Return Program. Taxes By Experts disclaims any responsibility for any harm resulting from downloading or accessing any information or material on or through the Online Tax Return Program.     THE PRODUCTS AND SERVICES OFFERED ON THE SITE AND THE SOFTWARE ARE PROVIDED OR LICENSED, AS THE CASE MAY BE, PURSUANT HERETO "AS IS," WITH NO WARRANTIES, GUARANTEES OR REPRESENTATIONS OF ANY KIND, EXPRESS OR IMPLIED, REGARDING THE ONLINE TAX RETURN PROGRAM OR THE SERVICE. ALL EXPRESS, IMPLIED, AND STATUTORY WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT OF PROPRIETARY RIGHTS, ARE EXPRESSLY DISCLAIMED TO THE FULLEST EXTENT PERMITTED BY LAW. TO THE FULLEST EXTENT PERMITTED BY LAW, TAXES BY EXPERTS DISCLAIMS ANY WARRANTIES FOR THE SECURITY, RELIABILITY, TIMELINESS, AND PERFORMANCE OF THE PRODUCTS AND SERVICES OFFERED ON THE ONLINE TAX RETURN PROGRAM AND FOR THE SOFTWARE OR CODE. TO THE FULLEST EXTENT PERMITTED BY LAW, TAXES BY EXPERTS DISCLAIMS ANY WARRANTIES FOR OTHER SERVICES OR GOODS RECEIVED THROUGH OR ADVERTISED ON WWW.TAXESBYEXPERTS.COM     OR RECEIVED THROUGH ANY LINKS PROVIDED ON THE ONLINE TAX RETURN PROGRAM, AS WELL AS FOR ANY INFORMATION OR ADVICE RECEIVED THROUGH THE SITE OR THROUGH ANY LINKS PROVIDED ON THE SITE OR BY THE SOFTWARE OR THE CODE. TAXES BY EXPERTS SIMILARLY DISCLAIMS, TO THE FULLEST EXTENT PERMITTED BY LAW, ANY WARRANTIES FOR ANY INFORMATION OR ADVICE OBTAINED THROUGH THE ONLINE TAX RETURN PROGRAM.     To the maximum extent permitted by applicable law, Taxes By Experts does not warrant or promise that the Online Tax Return Program will find all of the deductions to which you may be entitled, that you will report all of the income you are required to report, or that the Online Tax Return Program or the Service are free from bugs or errors; nor does Taxes By Experts make any other warranties, guarantees or promises about the performance, accuracy, or reliability of the Online Tax Return Program or the Service, or their ability to meet your requirements or expectations. Taxes By Experts does not warrant or promise that the Online Tax Return Program will identify or correct any or all errors made by you in your self-preparation of your tax return.     YOU UNDERSTAND AND AGREE THAT ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE PRODUCTS, SERVICES, SOFTWARE AND CODE IS AT YOUR OWN DISCRETION AND RISK AND THAT YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGES TO OR CLAIMS IN RESPECT THEREOF, INCLUDING WITHOUT LIMITATION, YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT RESULTS IN THE DOWNLOAD OF SUCH MATERIAL. Some jurisdictions do not allow the disclaimer of implied warranties. In such jurisdictions, the foregoing disclaimers may not apply to you insofar as they relate to implied warranties.     Limitations on Liability and Damages:     To the maximum extent permitted by applicable law, you agree that the limited guarantees in Disclaimer Section are the only remedies that you are entitled to, and Taxes By Experts, its subsidiaries and affiliates will not at any time have any additional obligation or liability for any claim, cause of action or injury that you or any other person may have as a result of (1) your inability to access the Service, Online Tax Return Program or your Account information; (2) any inoperability of the Service or Online Tax Return Program or your inability to file any tax return by the filing deadline. IN NO EVENT WILL TAXES BY EXPERTS, ITS AFFILIATES OR SUBSIDIARIES BE LIABLE TO YOU, REGARDLESS OF THE FORM OF ACTION, WHETHER IN CONTRACT OR IN TORT (INCLUDING NEGLIGENCE), STRICT PRODUCT LIABILITY OR OTHERWISE, FOR ANY INDIRECT, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGES INCLUDING, BUT NOT LIMITED TO, LOST DATA, LOST GOODWILL, LOST PROFITS OR BUSINESS, LOSS OF USE, OR FOR ANY CLAIM OR DEMAND AGAINST YOU BY ANY OTHER PARTY, EVEN IF TAXES BY EXPERTS, ITS AFFILIATES OR SUBSIDIARIES HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, LOSSES OR EXPENSES. You agree that the essential purposes of this Agreement can be fulfilled even excluding such damages.     Some jurisdictions do not allow the exclusion of certain warranties or the limitation or exclusion of liability for incidental or consequential damages. Therefore, the foregoing limitations may not apply to you.     Other Agreements:     Governing Law; Jurisdiction. This Agreement shall be governed by the laws of the State of New York, without regard to principles of conflicts of law. Subject to, and without limiting, Arbitration Provision Section of this Agreement, the parties agree that the exclusive jurisdiction of any dispute arising out of, or relating to, this Agreement or any dispute arising out of, or relating to, the Online Tax Return Program or services provided in connection therewith shall be in the courts located in the county of Queens, State of New York.     Entire Agreement. This Agreement is the entire and exclusive agreement between the parties, and it supersedes all previous communications, representations or agreements, either oral or written, between them with respect to this subject matter. No representations or statements of any kind made by representative of Taxes By Experts, which are not expressly included in this Agreement, shall be binding on Taxes By Experts, its affiliates or subsidiaries.     Amendments. No variation or modification of this Agreement or any waiver of any of its provisions or conditions shall be valid unless in writing and signed by an authorized representative of each party.     Waiver. No waiver of any provision herein shall be valid unless in writing and signed by an authorized representative of both you and Taxes By Experts. Taxes By Experts' failure to insist upon or enforce strict performance of any provision of this Agreement or any right shall not be construed as a waiver of any such provision or right.     Sever-ability. If any provision of this Agreement is determined by a court of competent jurisdiction to be illegal or unenforceable, such provision shall be automatically reformed and construed so as to be valid, operative and enforceable to the maximum extent permitted by law or equity while preserving its original intent. The invalidity of any part of this Agreement shall not render invalid the remainder of this Agreement.     Taxes By Experts may assign its rights and duties under this Agreement to any party at any time without notice to you.     Miscellaneous. This Agreement shall inure to the benefit of Taxes By Experts, its affiliates, subsidiaries, and their respective successors and assigns. Any and all references in this Agreement to Taxes By Experts, its affiliates or subsidiaries, including without limitation, pursuant to the following Sections: Links and Transactions with Third Parties, Disclaimer, Limitation of Liabilities and Damages and Indemnification, shall, where the context so permits, include Taxes By Experts' parent companies, sister companies, and their respective subsidiaries, affiliates, directors, officers, employees, contractors and agents. In the event of any conflict between the terms of this Agreement and those of the Terms of Service Agreement applicable to your use of the www.taxesbyexperts.com web site (such terms located at the bottom of each screen on the web site) the terms of this Agreement shall prevail. Provision, which by its terms is intended to survive termination of this Agreement, including, but not limited to, the provisions of all Sections shall survive termination or expiration of this Agreement. The headings contained herein are for convenience only and shall have no legal or interpretive effect. Additional terms and conditions may apply when you use other services, affiliate services, third party Copy or third party software on or through a link provided on our web site.     THIS AGREEMENT CONTAINS A BINDING ARBITRATION PROVISION THAT MAY BE ENFORCED BY THE PARTIES.     Questions:     Should you have questions concerning this Agreement, you may contact         Taxes By Experts, P.O. BOX 484, Hewlett, NY 11557.     Or email taxesbyexperts@aol.com.