TERMS AND CONDITIONS OF USE; DISCLAIMERS

General Information:

IRS TaxMasters, LLC (hereinafter "ITM"), through its website sells a tax resolution system. ITM offers an IRS resolution system to the general public, enabling the public to resolve their IRS tax problem with the assistance and guidance from the attorneys of the recognized law firm of Segal Cohen & Landis LLP (hereinafter "the Law Firm" "Law Firm" includes attorneys of the Law Firm). ITM was developed to allow the purchaser to resolve their IRS tax problems without the necessity of the tax attorney support however the tax attorney phone support proves helpful for those who wish to rely on the attorneys in helping resolve the purchaser's IRS problems. The phone support is subject to a separate agreement at the cost of $80 per month with no minimum obligation. When the user purchases ITM and engages the Law Firm for the monthly service agreement, the purchaser will have the right to tax attorney phone support by one of the Law Firm's attorneys. All communication between purchaser and the attorney is governed by the "Attorney-Client" privilege. In other words, all communications between the purchaser and the attorney are confidential and never subject to disclosure without the express written permission of the purchaser. ITM makes no representation about their suitability or appropriateness to any particular user. ITM is designed handle most of the common IRS problems as well as give the user general information in a question and answer format about the IRS collection system as well as a step by step guide in handling the IRS problem.

Acceptance of Terms and Conditions:

Purchaser acknowledges that you have read and agree to be bound by all of the terms and conditions described below.

User's Representations:

In the event that purchaser engages the assistance of the Law Firm, purchaser agrees to provide accurate and truthful information to the attorney. (a) Purchaser acknowledges that ITM or the engaged Law Firm, will not be considered the preparer of the documents submitted by you to the IRS; (b) purchaser assumes responsibility and liability for all of the information provided to the IRS in response to questions on any of the IRS forms submitted to the IRS; and (c) purchaser acknowledges that ITM and/or the Law Firm relies on the accuracy of the information provided to them by the purchaser. ITM represents that a successful conclusion of your tax problem utilizing ITM workbook is not contingent upon the services of the Law Firm.

Propriety Rights:

You expressly acknowledge and agree that the ITM workbook (with the exception of the forms provided) is copyrighted and proprietary and owned by ITM or its affiliates. You agree not to infringe on any copyright. In particular, you agree (a) not to scan or modify any part of the workbook ; (b) not to create any derivative work, based in whole or in part, on the workbook; (c) not to create any derivative work based, in whole or in part, on the workbook; (e) not to reproduce, copy or redistribute the design, layout or individual elements of the workbook or any document or other item contained in the workbook; and (g) not to remove or alter any copyright notice, trademark or other proprietary right notice placed on the workbook or on any document or other item contained in the document package.

Indemnification:

You expressly acknowledge and agree that (a) all links and information provided by the ITM website, including articles in the library, testimonials of prior users, questions and answers, information about the ITM or the law firm, etc. are provided by ITM solely for your convenience and ITM is not responsible for any inaccuracies relating thereto; (b) nothing at the ITM site shall be construed as legal advice; (c) that you may only rely on the advice and assistance of the attorney at the law firm; ITM will not be responsible for any legal information or legal advice unless provided by the servicing law firm; (d) ITM will have no liability for any damages or costs arising out of your use of the ITM; and (e) you will indemnify and hold harmless ITM, its members and affiliates, employees and agents relating to any such liability.

Exclusion of Warranties and Limitations of Liability:

You expressly acknowledge and agree that (a) ITM and any documents assembled by ITM are provided by ITM on an "AS IS" basis only, to the fullest extent permitted by law, without warranties of any kind, either express or implied, including warranties of title, implied warranties of merchantability or fitness for a particular purpose or use, accuracy, completeness, usefulness, and/or safety or those arising by operation of law or usage or otherwise; (b) ITM has not recommended to you or represented to you that the documents which may be assembled by ITM are appropriate for you and you have made that determination on your own; (c) ITM will have no liability to you or to any third party, including any heir of your estate or trust, for any result of using ITM; and (d) the disclaimers of liability described herein apply to any damage or injury of any kind, to any person or entity, including damages cause by failure of performance, error, omission, interruption, deletion, defect, delay in operation or destruction or unauthorized access to or alteration of transmission or data, whether for breach of contract, tortuous behavior, negligence or under any other cause of action or theory of recovery. NO ORAL ADVICE OR WRITTEN OR ELECTRONIC INFORMATION PROVIDED BY ITM, ITS EMPLOYEES, AFFILIATES, AGENTS, OR REPRESENTATIVES SHALL CREATE ANY WARRANTY, EXPRESS OR IMPLIED, NOR SHALL YOU RELY ON ANY SUCH ADVICE OR INFORMATION. IN THE EVENT THE EXCLUSIONS OF WARRANTY AND LIMITATIONS OF LIABILITY OF COMPANY ARE HELD TO BE UNENFORCEABLE, UNLESS PURCHASER RETAINS LAW FIRM TO ASSIST IN ADVANCING IRS RESOLUTION.

Governing Law and Jurisdiction:

You expressly acknowledge and agree that (a) ITM is operated from the state of California; (b) by using ITM, you submit to the exclusive personal jurisdiction and venue within the territorial jurisdiction of the Superior Court of Los Angeles County; (c) the relationship between you, as a user of ITM , and ITM will be governed by and interpreted pursuant to the laws of California; (d) should any provision in this document entitled "Terms and Conditions of Use; Disclaimers" be held to be void or unenforceable, such provisions shall be deemed severable, and the remainder of the provisions herein shall continue to be of full force and effect; (e) ITM's failure to insist upon or enforce strict performance of these terms and conditions shall not be considered or interpreted as a waiver of any provision or right contained herein.

Mandatory Arbitration

In the event that any controversy or claim cannot be settled by the parties, such controversy or claim shall be settled by binding arbitration in Los Angeles, California, in accordance with the then current rules of the American Arbitration Association and any judgment upon the award may be entered in any court having jurisdiction thereof. The initiating party shall pay all initiating fees.

Attorney Phone Support

Attorney phone support is limited by the following: Attorney phone support is limited only to the individual purchaser of the IRS TaxMasters Resolution System; the attorney phone support is limited to reasonable questions relating directly to the topics contained within the IRS TaxMasters Resolution Workbook; the Attorneys are the sole arbiter in the determination of reasonableness; the Attorney phone support is limited to the advancement of the individual purchasers IRS tax matter; the Attorneys are the sole arbiter in the determination of advancement of an IRS tax matter; the attorney phone support does not include any questions relating to tax return preparation.

YOUR USE OF THE SITE WILL CONSTITUTE YOUR AGREEMENT TO ALL OF THE TERMS AND CONDITIONS CONTAINED HEREIN.

REFUND POLICY:

ITM , strives to provide the most accurate document forms and information for your use. If you are not satisfied with our product or services for any reason, please contact us immediately and, at the discretion of ITM, we will either correct the situation or provide a refund. Please contact ITM at

9100 Wilshire Blvd., Ste. 505E
Beverly Hills, CA 90212

SEGAL, COHEN & LANDIS LLP GUARANTEE

If after your purchase of ITM and you still desire traditional legal representation from Segal, Cohen & Landis LLP ("SLC"), SLC will apply twice the amount you paid for the ITM toward our legal fees should you wish to retain our law firm. We have established fees far below other tax firms. Go to our website at www.IRSTaxMasters.com to see our fee schedule.