Terms of Service
Effective Date: March 28, 2026
These Terms of Service (the "Terms," "TOS," or "Agreement") govern your access to and use of form5472.org, including all pages, forms, questionnaires, portals, uploads, order flows, lead-capture flows, pricing displays, review tools, communication tools, document request systems, submission tools, status tools, and related services made available through the website (collectively, the "Site" and the "Services").
The Site and Services are operated by FILINGS ("FILINGS," "we," "us," or "our").
Contact Email (only): contact@form5472.org
By accessing the Site, submitting information, uploading documents, requesting review, selecting one or more tax years for review or filing support, placing an order, making a payment, communicating with us, or otherwise using the Site or Services, you agree to be bound by these Terms and our Privacy Policy. If you do not agree, do not use the Site or Services.
1. Eligibility; Authority; Binding Effect
You represent and warrant that:
- you are at least 18 years old and legally competent to enter into this Agreement;
- all information you provide to us is truthful, current, accurate, and complete;
- if you act for another person or entity, you have full authority to act on that person's or entity's behalf and to bind them to these Terms; and
- your use of the Site or Services does not violate any applicable law, regulation, court order, sanction, or third-party right.
If you use the Site or Services on behalf of another person or entity, "you" includes both you and that person or entity, and you are jointly and severally responsible for all obligations, representations, warranties, consents, authorizations, and liabilities arising under these Terms.
2. Nature of Services; Independent Private Service; No Government Affiliation; No Professional Advice
FILINGS is an independent private service provider. We provide administrative, clerical, intake, coordination, review-support, preparation-support, submission-support, document-management, and related compliance-support services in connection with IRS Form 5472, pro forma Form 1120, late-filing cleanup, multi-year review, LLC closure support, and related services where offered.
We are not:
- a government agency;
- the IRS;
- a law firm;
- an accounting firm;
- your attorney, CPA, or enrolled agent;
- a fiduciary;
- a records custodian;
- an escrow agent; or
- your representative before any governmental authority, except only to the limited extent necessary for ministerial handling or submission support in connection with the Services.
We do not provide legal advice, tax advice, accounting advice, audit defense, controversy representation, or jurisdiction-specific professional advice. Any information on the Site or in communications is general information only.
We may provide informational assessments, intake-based recommendations, year-by-year review outputs, workflow guidance, and similar operational assistance based on the information you provide. These are not legal or tax opinions and should not be relied on as a substitute for advice from a qualified professional.
You remain solely responsible for determining whether any filing, position, disclosure, election, extension, response, or non-filing position is correct for your situation.
3. Definitions
For purposes of these Terms:
"Review Year" means a tax year you select, identify, or allow us to review through the Site or Services.
"Selected Year" means any tax year marked, designated, inferred, or otherwise included for review, preparation, filing support, or late-filing cleanup.
"Filed Year" means a tax year you identify as already filed.
"Order" means any request for review, preparation, submission support, cleanup, dissolution support, add-on service, or related service.
"User Content" means any information, documents, uploads, data, descriptions, instructions, responses, communications, payment information, images, metadata, or other materials submitted by you.
4. Scope of Service; Review Years; No Assumption That Every Reviewed Year Requires Filing
Our Services may include review of one or more tax years. A year selected for review is not automatically a year that definitively requires filing. Whether a year requires filing may depend on facts including, without limitation, ownership, entity classification, reportable transactions, timing, prior filings, and other facts and records.
A year identified on the Site as a "review" year, "selected" year, "possible filing" year, "likely required" year, "possibly no filing" year, "needs human review" year, or any similar label is an informational workflow output based on user-supplied facts and our internal logic. It is not a guarantee of legal status, filing obligation, IRS treatment, penalty exposure, or outcome.
Unless we expressly agree otherwise in writing, our Services are limited to the years, service types, and add-ons you select or purchase. We may, but are not required to, flag additional years, risks, issues, missing records, or potential follow-up work.
5. Order Requests; Acceptance; Right to Refuse, Pause, Limit, or Stop
Submission of information, year selections, an intake form, uploaded documents, or payment does not obligate us to accept, begin, continue, complete, prepare, review, sign, submit, or file any matter.
We may, in our sole discretion and at any time, with or without notice:
- refuse service;
- pause service;
- request additional information or documents;
- impose conditions;
- limit the scope of work;
- exclude one or more years from the scope;
- cancel an Order; or
- stop work,
for any reason or no stated reason, including operational, compliance, fraud-prevention, verification, sanctions, legal, security, reputational, technical, payment, or risk-management reasons.
We may rely on the information, documents, and instructions you provide without independent investigation or verification. We have no duty to detect errors, omissions, inconsistencies, forgery, fraud, unauthorized activity, ownership disputes, classification issues, or third-party rights issues, though we may do so in our sole discretion.
6. User Responsibilities
You are solely responsible for:
- providing accurate and complete information for each relevant year;
- accurately identifying entity type, ownership, ownership changes, tax classification, election history, EIN status, and formation information;
- accurately identifying which years are filed, unfiled, under review, or uncertain;
- accurately disclosing any transactions, transfers, funding, contributions, distributions, loans, services, rents, royalties, interest, reimbursements, property transfers, non-cash dealings, dissolutions, acquisitions, dispositions, and other dealings between the LLC and the owner or any related person or company;
- providing complete year-by-year information where requested;
- ensuring that all uploads are authentic, lawful, complete, legible, properly oriented, and suitable for review;
- providing any supporting documentation we request, including prior filings, notices, entity documents, agreements, ledgers, bank records, and ownership records;
- reviewing all information before submission and payment;
- promptly responding to our communications and document requests; and
- consulting your own legal, tax, or accounting advisor where needed.
You acknowledge that incomplete, inaccurate, inconsistent, delayed, or misleading submissions may result in refusal, delay, additional fees, expanded review scope, inability to complete the Services, inaccurate estimates, or inability to support a filing or non-filing position.
7. Deadlines; Year Calculations; Timing Statements; No Guarantee
Any dates, deadline estimates, filing windows, review-year lists, "past due" indicators, extension assumptions, short-year flags, formation-year inferences, or similar timing information shown on the Site or provided in communications are estimates only, provided for convenience, and are not guarantees.
Deadline calculations on the Site may rely on assumptions, including calendar-year assumptions, unless and until additional facts are confirmed. Actual deadlines may depend on the owner's tax year, extensions, short years, fiscal years, entity classification, prior filings, IRS rules, weekends, holidays, system issues, or other facts.
We do not guarantee:
- that any displayed or communicated deadline is correct;
- that any year selected for review actually requires filing;
- that any year qualifies for a no-filing position;
- that any filing will be submitted by a particular date;
- that any filing position will be accepted by the IRS;
- that any penalty will be waived, reduced, or avoided;
- that any reasonable-cause statement will be accepted; or
- that any issue will be fully resolved by any specific deadline.
You assume all deadline risk.
8. Multi-Year Review; Same-for-All-Year Inputs; Client Selections
The Site may permit you to copy answers across years, mark years as "already filed," mark years for review, or indicate that information is the same across multiple years. You are solely responsible for confirming that any copied, repeated, inferred, or pre-filled data is accurate for each year.
A convenience feature such as "same for all years," "same as previous year," "copy forward," or similar functionality does not relieve you of responsibility to verify year-specific accuracy.
If you mark a year as already filed, we may exclude that year from active intake, pricing, and work unless separately engaged. If you mark a year as "not sure," we may treat that year as potentially requiring review, follow-up, or pricing treatment as disclosed on the Site.
9. Documents; Uploads; Digital Handling; Limited Physical Handling
You authorize us and our service providers to receive, collect, upload, download, store, copy, review, process, transmit, organize, reformat, print, scan, merge, separate, convert, extract, and otherwise handle User Content in the ordinary course of providing the Services.
Unless expressly stated otherwise by us in writing, our Services are designed primarily for digital intake and handling. You should retain your own originals and full copies of all records.
If physical documents are requested or sent, you remain solely responsible for packaging, carrier selection, insurance, tracking, and retention of copies. We are not a vault, archive, or storage provider, and your submission of materials does not create a bailment, fiduciary duty, safekeeping obligation, storage agreement, or special duty of care.
We may reject, delete, or refuse to handle files that are incomplete, corrupted, suspicious, oversized, password-protected without access, malicious, illegible, irrelevant, or otherwise unsuitable.
10. Verification; Fraud Screening; Compliance
You authorize us, directly or through third parties, to conduct any screening, review, verification, or risk assessment we deem appropriate, including verification of identity, authority, ownership, documents, contact details, intended use, payment method, compliance status, beneficial ownership, and related-party information.
You agree not to use the Site or Services:
- for any unlawful, fraudulent, deceptive, abusive, or unauthorized purpose;
- to submit forged, altered, fabricated, misleading, or stolen information or documents;
- to impersonate another person or entity or misrepresent authority;
- to evade sanctions, export controls, anti-fraud rules, tax obligations, or legal restrictions; or
- in any manner that could expose FILINGS or its service providers to legal, regulatory, payment, reputational, or security risk.
We may suspend, limit, cancel, or terminate any matter whenever we suspect fraud, unauthorized use, forged records, restricted-party involvement, payment risk, sanctions concerns, compliance concerns, or any legal or operational risk.
11. Third-Party Providers
We may use third parties, including payment providers, software vendors, cloud providers, communications platforms, analytics tools, hosting providers, OCR or document tools, contractors, consultants, accountants, enrolled agents, attorneys, fulfillment partners, and other vendors or service providers to perform any portion of the Services.
You authorize us to disclose and transmit your information, documents, and instructions to such parties as we deem necessary or useful to provide, administer, secure, support, improve, investigate, verify, enforce, process, or document the Site and Services.
Third parties are independent parties and not our insurers or guarantors. We are not responsible for their acts, omissions, errors, delays, outages, security incidents, rejection decisions, or other performance.
12. Fees; Year-Based Pricing; Payment Authorization; Taxes
Prices, fees, add-ons, per-year charges, year-based discounts, rush fees, correction fees, cleanup fees, and other amounts may change at any time before acceptance of an Order.
Where the Site prices services by year, review count, selected year count, cleanup year count, add-on quantity, or similar basis, you authorize us to calculate pricing based on the scope reflected in your submission, selections, follow-up communications, and any adjustments agreed with you.
By submitting payment, you authorize FILINGS and its payment processors to charge your selected payment method for all amounts associated with your Order, including service fees, year-based fees, add-ons, taxes, pass-through costs, correction fees, rework fees, resubmission fees, notice-response fees, storage or handling fees if applicable, and other amounts arising from your instructions, omissions, changes, errors, or expanded scope.
You are responsible for any sales tax, value-added tax, processing fees, bank fees, currency-conversion costs, duties, or similar charges imposed in connection with your Order, except where prohibited by law.
13. Refunds; No Guaranteed Outcome; Review Fees Earned as Work Is Performed
Unless expressly stated otherwise by us in writing or required by applicable law, payments are non-refundable once work on the applicable matter, year, or service has begun.
You acknowledge that our fees may cover review, intake, analysis, preparation support, communication, follow-up, document handling, and submission support, not just a final filing outcome. If, after review, a year is determined to be a non-filing year, unclear year, or year requiring additional professional review, that does not automatically entitle you to a refund unless we expressly say otherwise.
Without limitation, no refund or credit is owed for:
- a reviewed year ultimately being classified as non-filing, unclear, or requiring additional review;
- refusal, rejection, or delay by the IRS or any authority;
- late discovery of missing records or facts;
- incomplete, poor-quality, inconsistent, or incorrect submissions;
- failure to respond;
- duplicate orders;
- a change in your plans, scope, or selected years;
- our refusal, suspension, or cancellation based on risk, fraud, compliance, payment, or verification concerns; or
- any matter outside our control.
Any courtesy refund, adjustment, accommodation, or credit is discretionary, may be conditioned as we choose, and does not create any obligation in any other case.
14. Corrections; Rework; Expanded Scope; Additional Fees
If any matter requires correction, reconstruction, re-review, additional year analysis, expanded scope, resubmission, reprocessing, additional records, special handling, notice response, penalty-abatement support, or additional work for any reason, including your submissions, changed facts, newly discovered years, IRS notices, or third-party demands, we may require additional fees before taking further action.
We have no obligation to continue, revise, or expand work unless and until all requested fees are paid and all requested materials are provided.
15. Chargebacks; Payment Disputes; Collections
You agree to contact us first at contact@form5472.org and provide a good-faith opportunity to address any billing issue before initiating a chargeback, reversal, or payment dispute.
If you initiate or threaten a chargeback, reversal, or payment dispute, or if any payment is reversed, clawed back, declined, or deemed high risk, we may, in our sole discretion:
- stop work immediately;
- suspend or terminate access or processing;
- refuse further services;
- require cleared alternative payment before resuming any Services;
- contest the dispute and provide relevant records relating to your Order, communications, performance, and acceptance of these Terms; and
- pursue collection of all amounts owed, plus processor fees, administrative charges, collection costs, attorneys' fees where permitted, and other recovery expenses.
16. Communications; Electronic Records; E-Sign Consent
You consent to receive all communications from us electronically, including notices, disclosures, agreements, invoices, receipts, requests, updates, records, and modifications, by email, through the Site, through a client portal, by posting, or by other electronic means.
You consent to the use of electronic records, electronic signatures, electronic checkboxes, electronic submissions, electronic acknowledgments, electronic order flows, and electronic confirmations. Your electronic submission, use of the Site, or payment constitutes your signature and intent to be bound.
You are solely responsible for:
- providing and maintaining a valid email address and contact information;
- checking your inbox and spam folders;
- ensuring you can receive, open, and retain electronic records; and
- updating your information promptly.
We are not responsible for undelivered emails, spam filtering, bounced messages, inbox issues, or your inability to access electronic records.
17. Privacy; Lead Capture; Data Handling; Retention
Your use of the Site and Services is also governed by our Privacy Policy, which is incorporated into these Terms by reference.
You authorize us and our service providers to collect, receive, store, process, copy, review, analyze, transmit, retain, use, and disclose your information and documents as we deem necessary or useful to provide, administer, secure, improve, monitor, verify, document, enforce, support, or investigate the Site and Services and to comply with legal, tax, accounting, payment, fraud-prevention, operational, and security requirements.
You acknowledge that:
- we may capture and retain partial submissions, incomplete intakes, lead information, metadata, logs, communications, and uploads;
- we may follow up regarding incomplete or abandoned submissions;
- we may retain records for as long as we deem appropriate, subject to applicable law and our internal policies;
- no method of transmission, storage, or processing is guaranteed to be secure or error-free; and
- we may use third-party systems, cloud providers, processors, and communications platforms.
To the maximum extent permitted by law, we disclaim liability for unauthorized access, interception, loss, corruption, delay, deletion, destruction, or disclosure of data, except to the extent such disclaimer is prohibited by applicable law.
18. Acceptable Use; Site Restrictions
You agree not to:
- access or use the Site in violation of law;
- interfere with or disrupt the Site or Services;
- probe, scan, or test vulnerability;
- bypass or circumvent security or access controls;
- upload malicious code or harmful material;
- scrape, crawl, harvest, mirror, frame, or systematically extract data or content;
- reverse engineer, decompile, disassemble, or attempt to derive source code from the Site;
- use any robot, spider, automation, or similar means except as expressly authorized by us;
- impersonate us or misrepresent affiliation with us; or
- use the Site in any way that could burden, disable, damage, or impair the Site or our operations.
We may monitor use of the Site and may block, limit, suspend, or terminate access at any time, with or without notice.
19. Intellectual Property
The Site and all content, designs, text, graphics, logos, trade names, service marks, interfaces, forms, templates, pricing layouts, compilations, software, and other materials made available by us are owned by FILINGS or our licensors and are protected by intellectual property and other laws.
Subject to your compliance with these Terms, we grant you a limited, revocable, non-exclusive, non-transferable, non-sublicensable license to access and use the Site solely for your own lawful internal use in connection with the Services. No ownership rights are transferred.
We reserve all rights not expressly granted.
If you provide feedback, suggestions, ideas, improvements, comments, or proposals regarding the Site or Services, you grant us a perpetual, irrevocable, worldwide, royalty-free, fully paid, transferable, sublicensable right to use them for any purpose without restriction or compensation.
20. No Reliance on Site Outputs; No Guarantee of Filing Position or Results
You acknowledge that the Site may display or generate intake summaries, filing-path labels, year-by-year outputs, review-year lists, "likely required" indicators, "possibly no filing" indicators, "needs review" indicators, pricing estimates, deadline estimates, and similar outputs based on your responses and our internal logic.
Those outputs are for workflow and informational purposes only. They are not legal conclusions, tax advice, professional opinions, or guarantees of outcome.
We do not guarantee that:
- a year labeled "likely required" definitely requires filing;
- a year labeled "possibly no filing" is safely non-filing;
- a year labeled "needs review" or similar can be resolved without additional facts;
- a filing position will be accepted by the IRS;
- a penalty will not apply; or
- an IRS notice or examination will not occur.
21. Disclaimers
THE SITE AND SERVICES ARE PROVIDED "AS IS," "AS AVAILABLE," "WITH ALL FAULTS," AND WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE.
TO THE MAXIMUM EXTENT PERMITTED BY LAW, FILINGS DISCLAIMS ALL WARRANTIES, INCLUDING ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, ACCURACY, COMPLETENESS, RESULT, TIMELINESS, COMPATIBILITY, SECURITY, OR AVAILABILITY.
WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT:
- THE SITE OR SERVICES WILL BE AVAILABLE, UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE;
- DEFECTS WILL BE CORRECTED;
- ANY FILE, RECORD, COMMUNICATION, OR SYSTEM IS FREE OF VIRUSES OR HARMFUL COMPONENTS;
- ANY ORDER WILL BE ACCEPTED, REVIEWED, PREPARED, SUBMITTED, OR COMPLETED;
- ANY FILING WILL BE TIMELY, ACCEPTED, COMPLETE, OR SUFFICIENT;
- ANY PENALTY, NOTICE, OR EXPOSURE WILL BE AVOIDED, REDUCED, OR RESOLVED; OR
- ANY ESTIMATE, YEAR CLASSIFICATION, DEADLINE DISPLAY, STATUS UPDATE, OR COMMUNICATION WILL PROVE ACCURATE.
22. Limitation of Liability
TO THE MAXIMUM EXTENT PERMITTED BY LAW, FILINGS AND ITS OWNERS, MEMBERS, MANAGERS, OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, CONTRACTORS, LICENSORS, SUBCONTRACTORS, VENDORS, PROCESSORS, AND AFFILIATES SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, CONSEQUENTIAL, PUNITIVE, ENHANCED, OR MULTIPLE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, BUSINESS, OPPORTUNITY, USE, DATA, GOODWILL, REPUTATION, OR SUBSTITUTE PROCUREMENT COSTS, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
WITHOUT LIMITING THE FOREGOING, TO THE MAXIMUM EXTENT PERMITTED BY LAW, WE SHALL NOT BE LIABLE FOR ANY CLAIM, DAMAGE, LOSS, COST, OR EXPENSE ARISING OUT OF OR RELATED TO:
- IRS action or inaction;
- any filing requirement, non-filing exception, or reporting position;
- authority acceptance, rejection, processing, or delay;
- deadlines, timing issues, or late discovery;
- incomplete or inaccurate user information;
- missing or unavailable records;
- third-party acts or omissions;
- software errors, communication failures, or data issues;
- fraud, forgery, identity theft, or unauthorized submissions by any person;
- your instructions, changes, or errors;
- suspension, cancellation, or refusal of service; or
- any matter outside our control.
IF, NOTWITHSTANDING THE FOREGOING, LIABILITY IS IMPOSED ON FILINGS, THEN TO THE MAXIMUM EXTENT PERMITTED BY LAW, FILINGS' TOTAL AGGREGATE LIABILITY FOR ANY AND ALL CLAIMS ARISING OUT OF OR RELATING TO THE SITE, SERVICES, OR THESE TERMS SHALL NOT EXCEED THE GREATER OF: (A) THE AMOUNT YOU PAID TO FILINGS FOR THE SPECIFIC ORDER DIRECTLY GIVING RISE TO THE CLAIM, OR (B) U.S. $100.
THE LIMITATIONS IN THESE TERMS APPLY REGARDLESS OF THE FORM OF ACTION AND REGARDLESS OF WHETHER ANY REMEDY FAILS OF ITS ESSENTIAL PURPOSE.
23. Release
To the maximum extent permitted by law, you release FILINGS and its owners, members, managers, officers, directors, employees, agents, contractors, licensors, affiliates, processors, and service providers from all claims, demands, actions, damages, liabilities, and losses arising from or related to third-party acts, authority decisions, IRS decisions, software-provider acts, payment-provider acts, fraud by others, document authenticity disputes, identity disputes, payment disputes, or your use of the Site or Services, except to the extent such release is prohibited by applicable law.
24. Indemnification
You agree to defend, indemnify, and hold harmless FILINGS and its owners, members, managers, officers, directors, employees, agents, contractors, licensors, affiliates, processors, and service providers from and against any and all third-party claims, demands, actions, proceedings, investigations, liabilities, damages, judgments, settlements, penalties, fines, costs, and expenses, including reasonable attorneys' fees and collection costs, arising out of or related to:
- your use of the Site or Services;
- your User Content, uploads, documents, information, or instructions;
- your breach of these Terms or the Privacy Policy;
- your violation of law or third-party rights;
- fraud, forgery, misrepresentation, identity misuse, or unauthorized activity connected to your Order; or
- any dispute over ownership, authority, authenticity, consent, intended use, or tax reporting facts connected to your submission.
We may assume the exclusive defense and control of any matter subject to indemnification, at your expense, and you agree to cooperate fully.
25. Suspension; Termination
We may suspend, restrict, cancel, or terminate your access to the Site or Services, any Order, or any communication channel, immediately and without liability, at any time and for any reason or no stated reason, including if:
- you breach these Terms;
- we suspect fraud, abuse, or unauthorized activity;
- payment is reversed, disputed, or high risk;
- required information is missing, unavailable, or cannot be verified;
- continued service could create legal, reputational, operational, payment, or compliance risk; or
- we discontinue or modify any portion of the Site or Services.
Termination or suspension does not entitle you to any refund, credit, or compensation.
26. Abandoned Matters; Inactive Intakes; Storage; Deletion
If you fail to respond, fail to provide requested information, fail to pay requested fees, or otherwise leave a matter incomplete or inactive, we may treat the matter and any associated materials as abandoned.
After thirty (30) days from our last request, notice, or attempted contact, we may, in our sole discretion and without further notice:
- close the matter;
- delete, purge, archive, or dispose of electronic materials;
- refuse further work on the matter; and
- cease any further obligation relating to the matter.
We are not liable for any consequence of abandonment, deletion, archival, or disposal carried out under this section.
27. Dispute Resolution; Arbitration; Class Action Waiver
PLEASE READ THIS SECTION CAREFULLY. IT AFFECTS YOUR RIGHTS.
(a) Mandatory Informal Resolution
Before starting arbitration or filing any claim, you must first send a detailed written notice of dispute to contact@form5472.org, including your full name, contact information, order information, and a description of the claim and requested relief. You agree to allow at least thirty (30) days after such notice for informal resolution.
(b) Binding Arbitration
Except for claims that qualify for small claims court and except for claims by FILINGS seeking injunctive or equitable relief relating to misuse of the Site, intellectual property, confidential information, payment recovery, fraud, abuse, or unauthorized access, any dispute, claim, or controversy arising out of or relating to these Terms, the Site, or the Services shall be resolved exclusively by final and binding arbitration.
The arbitration shall be administered by the American Arbitration Association ("AAA") under its applicable Consumer Arbitration Rules in effect at the time the claim is filed, except as modified by these Terms.
Judgment on the award may be entered in any court of competent jurisdiction.
(c) Arbitration Format
To the fullest extent permitted by applicable rules and law, arbitration may be conducted on written submissions, by remote appearance, by telephone, by video conference, or by an in-person hearing as determined by the arbitrator or applicable AAA rules.
(d) Individual Claims Only; Class Action Waiver
YOU AND FILINGS AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN AN INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF, CLAIMANT, CLASS MEMBER, PRIVATE ATTORNEY GENERAL, OR REPRESENTATIVE IN ANY PURPORTED CLASS, COLLECTIVE, CONSOLIDATED, MASS, OR REPRESENTATIVE PROCEEDING.
UNLESS BOTH YOU AND FILINGS EXPRESSLY AGREE OTHERWISE IN WRITING, THE ARBITRATOR MAY NOT CONSOLIDATE MORE THAN ONE PERSON'S CLAIMS AND MAY NOT PRESIDE OVER ANY FORM OF CLASS, COLLECTIVE, MASS, OR REPRESENTATIVE PROCEEDING.
(e) Jury Trial Waiver
TO THE MAXIMUM EXTENT PERMITTED BY LAW, YOU AND FILINGS WAIVE ANY RIGHT TO A JURY TRIAL IN ANY PROCEEDING PERMITTED TO PROCEED IN COURT.
(f) Opt-Out
You may opt out of this arbitration section by emailing contact@form5472.org within thirty (30) days after you first accept these Terms. Your email must include your full legal name, contact information, and a clear statement that you are opting out of arbitration. Opting out of arbitration does not affect any other provision of these Terms.
28. Governing Law
These Terms, and any dispute arising out of or related to the Site or Services, shall be governed by the laws of the State of Wyoming, without regard to conflict-of-law principles, except to the extent preempted or displaced by applicable federal law or the arbitration rules governing a particular dispute.
29. Time Limit to Bring Claims
To the maximum extent permitted by law, any claim or cause of action arising out of or relating to the Site, the Services, or these Terms must be commenced within one (1) year after the claim or cause of action arose, or it is permanently barred.
30. Changes to Site, Services, Prices, or Terms
We may, at any time and in our sole discretion, modify, suspend, discontinue, restrict, replace, or update any portion of the Site, Services, pricing, workflows, year-selection logic, intake forms, outputs, content, policies, availability, or these Terms, with or without notice.
Updated Terms are effective when posted, unless a different effective date is stated. Your continued access to or use of the Site or Services after updated Terms are posted constitutes your acceptance of the revised Terms.
31. Entire Agreement; No Reliance
You acknowledge that you have not relied on, and these Terms are not modified by, any oral statement, prior dealing, draft language, estimate, FAQ, support communication, marketing statement, status update, sample, pricing example, review output, or representation not expressly set forth in these Terms or in a separate written agreement signed by an authorized representative of FILINGS.
These Terms and the Privacy Policy constitute the entire agreement between you and FILINGS regarding the Site and Services and supersede all prior or contemporaneous understandings, communications, and proposals relating to the same subject matter.
32. Assignment
You may not assign, delegate, transfer, or sublicense any rights or obligations under these Terms without our prior written consent. Any attempted assignment in violation of this section is void.
We may assign, delegate, or transfer these Terms, in whole or in part, without notice or consent, including in connection with any merger, acquisition, restructuring, financing, asset sale, or internal reorganization.
33. Severability; Waiver; Interpretation
If any provision of these Terms is held unlawful, void, or unenforceable, that provision shall be enforced to the maximum extent permitted and the remainder shall remain in full force and effect.
No failure or delay by FILINGS in exercising any right, remedy, or provision shall operate as a waiver.
Headings are for convenience only and do not affect interpretation. "Including" means "including without limitation."
34. Force Majeure
We are not liable for any delay, suspension, interruption, error, loss, or failure resulting from causes beyond our reasonable control, including acts of God, weather, war, terrorism, civil unrest, strikes, labor shortages, utility interruption, internet or telecom outages, software or hosting failure, cyber incidents, carrier disruption, payment processor disruption, authority closure, backlog, policy change, governmental action, epidemic, pandemic, embargo, sanctions issue, or any other force majeure event.
35. Contact
FILINGS
Email (only): contact@form5472.org
The information provided on the Site and in these Terms is for general informational purposes only and does not constitute legal, tax, or accounting advice. For advice specific to your situation, consult a qualified professional.
