HAWTHORNE ACCOUNTING SERVICES LLC

IRS Account Transcript Review - Service Agreement

New Jersey residents only. Terms for the IRS Account Transcript Review service.

This Service Agreement ("Agreement") governs the IRS Account Transcript Review service provided by Hawthorne Accounting Services LLC (the "Firm") to the individual taxpayer requesting the service (the "Client," "you," or "your"). By electronically accepting this Agreement and submitting a Request for Services, you agree to these terms.

1. Request and Eligibility

Submitting a Request for Services and electronically accepting this Agreement is a request for professional services; it does not require Hawthorne Accounting Services LLC (the "Firm") to accept the request or enter into this engagement. The Firm reviews eligibility, scope, conflicts, security concerns, information availability, and workload before acceptance. An ineligible request should not proceed to payment or IRS authorization through the normal workflow.

New Jersey residency is a condition of eligibility. This service is available only to a current New Jersey resident who is a living individual taxpayer requesting review of that individual's own federal tax records, generally involving Form 1040 tax periods. A person who is not a New Jersey resident is not eligible for this service. The person requesting the service must personally be the taxpayer whose records will be requested and reviewed. The Client represents that the Client has the legal capacity to enter into this Agreement and to provide the IRS authorization required for the Firm to obtain the Client's federal tax information.

The service is not available for deceased taxpayers or for requests submitted by or through executors, administrators, personal representatives, fiduciaries, guardians, agents, attorneys-in-fact, beneficiaries, heirs, family members, or other persons acting for another taxpayer. It also does not include Form 1041, Form 706, estate administration, fiduciary representation, corporations, S corporations, partnerships, trusts, estates, nonprofit organizations, employment-tax matters, or other business/entity tax matters. The Firm may reject or terminate a request if these requirements are not satisfied.

2. Scope of the Review

The primary professional service is an IRS Account Transcript-focused review. For each accepted tax year, an Enrolled Agent reviews the available Account Transcript, explains material account activity and transaction codes, considers chronology, identifies items that may warrant attention, and summarizes significant findings in a written report.

The Account Transcript is the principal document professionally analyzed. This engagement is not a comprehensive examination of every aspect of the Client's federal or state tax situation.

3. Supporting IRS Transcripts and Availability

When appropriate and available, the Firm may obtain supporting IRS records such as Wage & Income Transcripts, Tax Return Transcripts, Records of Account, Verification of Non-Filing information, or other transcript information. Available copies may be provided to the Client. Unless the written report expressly states otherwise, supporting transcripts are not independently reconciled, verified, audited, or analyzed as separate comprehensive services.

Transcript availability varies by type, tax year, processing status, and IRS systems. Selection of a year does not guarantee that every transcript type will be available, and current-year information may change as the IRS processes transactions. The Firm is not responsible for IRS processing delays, unavailable or incomplete IRS records, or IRS system limitations.

4. Tax Years

The Request for Services form generally permits selection of the current tax year and the prior nine tax years, subject to IRS availability. A maximum of six tax years may be included in one engagement. The current year counts as one selected year and is not automatically included.

5. Jointly Filed Returns

A Client may request review of an eligible tax year for which the Client filed a joint federal income tax return, provided the Client was one of the spouses on that return. This engagement remains solely for the requesting Client's own IRS records.

Because the tax year involved a joint return, an IRS transcript for that year may inherently contain information relating to the joint return or both spouses. The presence of such information does not make the other spouse a client or authorize the Firm to obtain the other spouse's separately protected taxpayer-specific information.

The spouse is not a client, co-client, participant, or authorized requester under this engagement. The Firm will not use this engagement to obtain the spouse's separately protected taxpayer-specific IRS information or accept authorization signed or approved on the spouse's behalf. A spouse who wants an Account Transcript review must submit a separate Request for Services, independently satisfy the eligibility requirements, enter into a separate engagement, complete separate identity verification and IRS authorization, pay the applicable fee, and receive a separate report.

6. Fees and When Fees Become Earned

The fee is $150 for the first selected tax year plus $100 for each additional tax year included in the same service request, up to six tax years total. Accordingly, the total fees are $150 for one year, $250 for two years, $350 for three years, $450 for four years, $550 for five years, and $650 for six years. The $100 additional-year rate applies only to additional tax years included in the same service request. A tax year requested separately at a later time is treated as a new request and is subject to the then-current one-year fee. Each multi-year engagement includes the same core service components described in this Agreement, with the review and written report covering all accepted selected tax years.

This engagement includes a $50 administrative setup fee within the total price. Upon the Firm's acceptance of this engagement and receipt of the Client's full required payment, the $50 administrative setup fee is considered earned and generally nonrefundable, subject to applicable law and the Firm's obligation to provide the contracted service.

Once the Firm begins substantive professional analysis of authorized IRS transcript information, the total fee for this engagement, including applicable additional-year fees, is considered earned and generally nonrefundable even if the written report has not yet been completed or delivered. Substantive professional analysis means reviewing, interpreting, comparing, or evaluating substantive IRS transcript information for the professional assessment or report. Merely receiving, downloading, renaming, organizing, storing, or administratively handling files does not by itself trigger this milestone.

7. Acceptance and Payment

No payment is required to submit a Request for Services. If the request is accepted, the Client will receive a Verifyle invitation email. The Verifyle invitation email confirms that the Client's Request for Services has been accepted. The Client will then receive secure payment instructions through Verifyle. Payment may be made by ACH or credit card and should ordinarily be made by the taxpayer who requested the service using a payment method that taxpayer is authorized to use.

Payment is due within five business days after acceptance. If payment is not received within that period, the request will be closed and the acceptance will expire. A later request may require payment of the then-current fee. A business day means Monday through Friday, excluding federal holidays.

8. Secure Intake and Identity Verification

After acceptance and payment, the Client must provide requested identity and intake information securely through Verifyle. The person providing that information, presenting government-issued photo identification, authorizing IRS access, and receiving the report must be the same living individual who submitted the Request for Services. Any transcript copies already in the Client's possession may be provided as supplemental information, but they do not satisfy or replace the Firm's required direct IRS transcript retrieval.

Unless the Firm gives a different written deadline, requested secure intake information or documents are due within five business days after the request is sent. If an item is incomplete, unclear, unusable, inconsistent, or otherwise requires correction, the corrected item is due by the original deadline or by a replacement written deadline specified by the Firm.

Sensitive information, including SSNs, ITINs, photo identification, transcripts, returns, and IRS account information, must not be sent through the public website form or ordinary email. It must be transmitted through Verifyle or another secure method specifically approved by the Firm. Government-issued photo identification may be a clear PDF, JPG/JPEG, or PNG file.

9. IRS Authorization - Requesting Taxpayer

Appropriate IRS authorization must come from the living individual taxpayer receiving the service for that taxpayer's own records. This service does not process fiduciary, estate, executor, administrator, guardian, agent, attorney-in-fact, or other third-party authorization in place of the taxpayer.

For this service, Mark R. Mazziotti, M.A., E.A. is the IRS tax information designee, and Hawthorne Accounting Services LLC is the contracting and service-providing firm. The preferred authorization method is IRS Tax Pro Account; a handwritten Form 8821 is an alternative.

10. IRS Tax Pro Account

When Tax Pro Account is used, the Client signs in to the Client's own IRS Online Account, reviews the electronic Tax Information Authorization request, and approves it. Approval must be completed within five business days after the Firm notifies the Client that the request is ready.

Under current IRS procedures, an unapproved and unprocessed Tax Pro Account authorization request is removed from Tax Pro Account and the taxpayer's Individual Online Account after 120 calendar days. That IRS system period does not extend the Firm's five-business-day service deadline. If the Firm's deadline is missed, the request may be closed or, if already accepted, this engagement may be terminated even if the pending IRS request is still visible.

The Client must never provide the Firm with an IRS username, password, authentication code, or other IRS Online Account login credential.

11. Handwritten Form 8821

If Tax Pro Account is not used, the Firm may prepare Form 8821 for the Client. The Client must personally review, hand-sign, and date the form; the signature and date must be clear and legible; and the complete signed form must be returned through Verifyle as a clear PDF. The taxpayer should retain the original signed Form 8821.

The five-business-day deadline is satisfied only when the Firm receives a complete and usable signed PDF within five business days after the Firm sends the prepared form or otherwise notifies the Client that it is ready. A defective form does not satisfy the deadline unless corrected by the original deadline or by a replacement written deadline specified by the Firm. If timely received and usable, the authorization will be transmitted to the IRS using an appropriate submission method.

12. Document Format

Tax documents and signed authorization documents must be submitted in PDF format. JPG, JPEG, PNG, HEIC, Word, Excel, and similar formats are not substitutes for required PDF tax or signed authorization documents. Government-issued photo identification is the exception and may be a clear PDF, JPG/JPEG, or PNG file.

13. Scope of Form 8821; No Representation

Form 8821 is a Tax Information Authorization, not a power of attorney. It may authorize the designee to inspect or receive specified confidential IRS tax information for the matters and periods shown, but it does not authorize the Firm or designee to represent the Client before the IRS under this engagement.

Prior Tax Information Authorizations will not be preserved under this service. By accepting this Agreement, the Client instructs the Firm not to use any IRS procedure for retaining a prior Tax Information Authorization. If IRS Tax Pro Account is used, prior authorizations on file for the same authorization type, tax matters, and tax periods will be revoked under IRS procedures. If handwritten Form 8821 is used, the Firm will not check line 4 (Specific Use), will not check the line 5 retention box, and will not attach a copy of any prior authorization for retention; the IRS revocation rules applicable to Form 8821 will apply. A Client who needs a prior Tax Information Authorization preserved should not use this service for that requirement.

Completion or termination of this engagement does not itself revoke or withdraw the new authorization created for this service. The Firm may withdraw that authorization after this engagement when continued access is no longer reasonably necessary, and the Client may revoke it under IRS procedures. Any later IRS representation requires a separate engagement and appropriate authorization, such as Form 2848 when applicable.

14. No Tax Return Audit or Comprehensive Return Review

The service does not include a line-by-line audit, verification, or comprehensive review of a filed tax return or source documents unless separately agreed in writing. Transcript information may be compared with information available to the Firm when useful to explain the IRS account, but that does not convert this engagement into a tax-return audit or examination.

15. Written Report and Expected Timing

The principal deliverable is a written report explaining significant findings from the Account Transcript-focused review. Available supporting transcript copies may also be provided.

The Firm generally expects to provide the report within 10 business days after all IRS transcripts and other information reasonably necessary for the review have been received and the Client has completed all required steps. This is an estimated service period, not a guaranteed completion date. The period may be extended if additional information, clarification, authorization, IRS records, or Client action becomes necessary. The Firm will notify the Client if a material delay is anticipated.

16. Optional Telephone Consultation

This engagement includes one optional telephone consultation of up to 20 minutes to discuss the completed review and written report. The consultation must be requested, scheduled, and completed within 10 business days after the report is provided. A Client who wishes to use the optional consultation should request it promptly after receiving the report and sufficiently in advance of the deadline to permit scheduling. When requesting the consultation, the Client must provide through Verifyle the questions or topics the Client wishes to discuss. The consultation is one session and may not be divided into multiple calls. If unused, it expires without cash or credit value. If the Firm cannot provide reasonable appointment availability during that period, the period will be reasonably extended.

17. Additional Services

Tax resolution, IRS representation, return preparation, amended-return work, and other services are outside this Agreement. If the review identifies a matter requiring additional professional work, that work requires a separate engagement, separate fees, and any additional authorization required.

18. Client Deadlines and Responsibilities

The Client remains responsible for tax notices and all filing, payment, protest, appeal, refund-claim, collection, court, and other deadlines. This service does not suspend, extend, toll, preserve, or otherwise alter any such deadline.

Client deadlines under this Agreement are material. Missing a payment, authorization, intake, correction, consultation, or other stated deadline may cause the request to be closed or, if already accepted, this engagement to be terminated, or may cause the affected service to expire. If no different written deadline is stated for requested intake information or documents, the default is five business days after the Firm sends the request through Verifyle. Continuing later may require a new request or separate engagement and payment of the then-current fee; prior payments do not automatically carry over or create a credit.

The Client must provide complete and accurate information, promptly correct material inaccuracies, reasonably cooperate with required steps, and may not leave this engagement open indefinitely while awaiting Client action. A delay caused solely by IRS processing or transcript availability is not treated as Client noncompliance when the Client timely completed all required actions. The Firm may establish a reasonable new written deadline if additional Client action later becomes necessary. This rule does not apply when the Firm caused the missed deadline or agreed in writing to an extension.

19. One-Time Engagement; No Ongoing Monitoring

This is a one-time engagement. The Firm does not continuously monitor the Client's IRS account after the review is completed.

20. Confidentiality and Communications

The Firm will handle confidential Client information in accordance with applicable legal and professional requirements and its information-security procedures. Sensitive information should be transmitted through Verifyle or another secure method designated by the Firm.

The Client consents to ordinary administrative communications by email and through Verifyle. The Hawthorne Accounting Services LLC client-facing email address for this service, including Verifyle-related communications initiated by the Firm, is receivables1002@yahoo.com. Verifyle may also generate automated platform notifications. The public Request for Services form intentionally collects only limited contact, eligibility, and service-selection information; sensitive tax and identity information is handled separately.

21. Technology and Third-Party Systems

The Firm relies on third-party and governmental systems, including Verifyle, payment systems, hosting and email services, IRS Tax Pro Account, IRS Online Account, and IRS transcript systems. To the extent permitted by law, the Firm is not responsible for delays, interruptions, outages, processing failures, or other problems caused by circumstances outside its reasonable control.

The Firm will use reasonable efforts to address problems involving systems under its control and, when practicable, provide an alternative secure procedure for a material third-party interruption. If the Client experiences a problem with a required system, the Client should promptly contact the Firm rather than assume a payment, submission, or authorization was received.

22. Completion of Engagement

Unless otherwise agreed, this engagement is completed when the written report has been provided and either the optional consultation is completed or the 10-business-day consultation period expires. At closure, the Firm may review whether continued IRS Tax Information Authorization access remains reasonably necessary and may withdraw the authorization when appropriate.

23. Cancellation, Termination, and Refunds

The Client may cancel by notifying the Firm. Before payment, no fee is due. After acceptance and full payment but before substantive professional analysis begins, the $50 administrative setup fee is generally earned and nonrefundable and the remaining amount will generally be refunded, subject to applicable law and the Firm's obligation to provide the contracted service. Once substantive professional analysis begins, the total fee for this engagement is generally earned and nonrefundable as described in Section 6.

The Firm may terminate this engagement when it reasonably determines that it cannot appropriately continue, including because eligibility is not satisfied, identity or authorization cannot reasonably be established, necessary records cannot reasonably be obtained, the Client fails to cooperate, information is materially inaccurate, a conflict or security issue arises, a legal or ethical issue prevents continuation, or the matter develops beyond the agreed scope. Refund treatment follows the same fee-earning rules above, subject to applicable law and any Client right arising from the Firm's failure to provide the contracted service.

When a refund is due, the Firm may use a reasonable refund method, including check, electronic payment, the original payment system, or another reasonable method, unless law or another binding requirement dictates otherwise.

24. No Guarantee

The Firm does not guarantee that the review will identify every tax issue, IRS error, Client error, refund opportunity, collection alternative, penalty-relief opportunity, statute issue, claim, defense, or other matter, and no particular IRS action, tax savings, refund, liability reduction, penalty relief, or other outcome is guaranteed.

25. Electronic Acceptance

Electronic acceptance is intended to have the same legal effect as a handwritten signature to the extent permitted by law. Electronic acceptance does not obligate the Firm to accept the Request for Services.

26. Governing Law and Venue

This Agreement is governed by the laws of the State of New Jersey, without regard to conflict-of-law principles. To the extent permitted by applicable law, any legal action arising out of or relating to this Agreement shall be brought in a court of competent jurisdiction located in Passaic County, New Jersey. Nothing in this provision waives a right, remedy, forum, or protection that applicable law does not permit the Client to waive.

27. Severability and No Waiver

If a provision is invalid, illegal, or unenforceable, it will be enforced to the maximum extent permitted or severed as appropriate, and the remaining provisions will continue in effect. A failure by either party to enforce a provision on one occasion does not waive the right to enforce it later.

28. Changes to Standard Terms

The Firm may revise its standard Service Agreement for future requests and engagements. The version of this Agreement accepted for this engagement will continue to govern this engagement unless the Client and the Firm agree in writing to a change, a change is required by law or another binding governmental or professional requirement, or the change is administrative or procedural and does not materially reduce the Client's rights or materially increase the Client's obligations. The Firm will not retroactively impose a material additional fee or materially reduce a purchased service or existing refund right without written agreement unless required by law or another binding requirement.

29. Entire Agreement

This Agreement constitutes the entire agreement concerning this IRS Account Transcript Review service and supersedes prior discussions or communications concerning the terms and scope of this engagement.