Legal Notice & Terms of Use

1. Portal Purpose and Authorized Use

This portal is operated exclusively by JK Tax for the secure exchange of tax-related documents between our firm and our authorized clients. Access is strictly limited to:

• Current clients of JK Tax with an active engagement
• Authorized representatives of clients (with written authorization on file)
• JK Tax staff and authorized personnel

Any unauthorized access, attempted access, or use of this portal is strictly prohibited and may be subject to civil and criminal penalties under the Computer Fraud and Abuse Act (18 U.S.C. § 1030) and applicable state law.

2. Account Responsibilities

If you have been issued portal credentials, you are responsible for:

• Maintaining the confidentiality of your username and password
• Not sharing your credentials with any other person
• Logging out after each session, especially on shared devices
• Notifying JK Tax immediately if you suspect unauthorized access to your account
• Ensuring your login device is reasonably secured and free from malware

JK Tax is not responsible for any loss or damage resulting from your failure to maintain the security of your credentials.

3. Acceptable Use

You agree to use this portal only for its intended purpose of securely exchanging tax-related documents. You may not use this portal to:

• Upload files containing malware, viruses, or malicious code
• Upload documents unrelated to your tax preparation engagement
• Attempt to access other clients' files or data
• Probe, scan, or test the security of the portal or its infrastructure
• Interfere with or disrupt the portal's operation
• Upload content that is illegal, defamatory, or infringes on third-party rights

4. Document Submission

When submitting documents through this portal:

• You represent that you are authorized to submit the documents you upload
• You are responsible for the accuracy and completeness of information provided
• Submission of documents does not constitute a completed tax filing or engagement unless confirmed in writing by JK Tax
• JK Tax is not responsible for documents that fail to upload due to technical issues; please confirm receipt if time-sensitive

5. No Tax or Legal Advice Through Portal

The portal is a document exchange platform only. Nothing transmitted through this portal, including any automated messages or notifications, constitutes tax advice, legal advice, or the establishment of a professional relationship. A formal engagement letter is required to establish a client-practitioner relationship with JK Tax.

6. Intellectual Property

All content, design elements, and functionality of this portal are the property of JK Tax or its licensors. You may not copy, reproduce, distribute, or create derivative works from any portal content without express written permission.

7. Disclaimer of Warranties

This portal is provided "as is" without warranties of any kind, express or implied. JK Tax does not warrant that the portal will be uninterrupted, error-free, or free from security vulnerabilities. While we implement industry-standard security measures, no system can guarantee absolute security.

8. Limitation of Liability

To the maximum extent permitted by applicable law, JK Tax shall not be liable for any indirect, incidental, special, consequential, or punitive damages arising from your use of or inability to use this portal, including but not limited to loss of data, unauthorized access to your account resulting from your failure to protect your credentials, or service interruptions.

9. Security Incidents

In the event of a security breach affecting your personal information, JK Tax will notify you as required by applicable law, including the FTC Safeguards Rule and Utah state breach notification requirements. Notifications will be sent to the email address associated with your portal account.

10. Governing Law

These Terms of Use are governed by the laws of the State of Utah and applicable federal law. Any disputes arising from your use of this portal shall be subject to the exclusive jurisdiction of the courts of Utah.

11. Changes to These Terms

JK Tax reserves the right to modify these Terms of Use at any time. Material changes will be communicated to active portal users via email. Continued use of the portal following notification constitutes acceptance of the modified terms.

12. IRS Circular 230 Notice

JK Tax's Enrolled Agent(s) are subject to IRS Circular 230. Any federal tax advice communicated through this portal or in connection with our services is not intended to be used, and cannot be used, to avoid penalties under the Internal Revenue Code, or to promote, market, or recommend any transaction or matter addressed herein, unless expressly stated otherwise in a signed written document.

13. Contact for Legal Matters