Disclaimers: Your use of this Website is subject to the following terms and conditions:

I. Use of Information/No Advice Rendered Any U.S. federal tax advice contained in this website, including any portion of this website accessible through the homepage, (collectively the “Website”) is not intended or written to be used, and cannot be used, by you for the purpose of avoiding penalties under the Internal Revenue Code or applicable state or local tax law provisions. This Website and all information contained in the Website is for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant. Our presentation of information on this Website and your accessing such information via the Internet is not intended to, and does not, create or constitute an accountant-client relationship between Master Accounting and Tax Service, LLC, its subsidiaries, affiliates and/or related entities (“Master Accounting and Tax Service, LLC”) and you. Internet subscribers, users and online readers are advised not to act upon any information within the Website without first seeking the service and advice of a professional accountant.

II. No Warranties/ No Liability This Website is provided on an “as is” and “as available” basis. Any use of this Website and/or the information contained herein by you is at your own risk. Master Accounting and Tax Service, LLC hereby disclaims all warranties, express or implied, which may relate to this Website and/or the information contained herein, including but not limited to warranties of satisfactory quality, merchantability, or fitness for a particular purpose, and shall not be liable for any damages of any kind which may be incurred as a result of any use of this Website or reliance upon any information contained herein. Although we have made reasonably diligent efforts to include reliable information in the Website, Master Accounting and Tax Service, LLC makes no representations or warranties that the information contained in or made available through the Website is current, accurate, complete, or reliable. Master Accounting and Tax Service, LLC assumes no liability or responsibility for any misleading information, inaccuracies, errors or omissions in the content of this Website. Master Accounting and Tax Service, LLC may change or update the content and information on this Website without notice and may terminate access to all or any part of the Website without notice.

III. Third Party Links As a convenience to you, this Website contains hyperlinks to other websites maintained by third parties. Master Accounting and Tax Service, LLC does not control, review, recommend, support, endorse or guarantee the content of those third party websites or facilities. Further,Master Accounting and Tax Service, LLC is not responsible for any products, services or content of such third party websites or facilities or the third parties who may operate them. If you elect to access or use any such third party websites, including any such use accessed through this Website, such use shall be at your own risk, with Master Accounting and Tax Service, LLC having no liability or responsibility therefore.