Terms of engagement

What you are engaging. Preparation and filing of the specific returns named in your engagement letter, by Jorge I. Rivas, EA. No other year, entity or jurisdiction is included unless it is written there.

The fee. Flat, quoted in writing before work begins, and invoiced at the figure quoted. If your facts turn out to be materially different from those described — an unreported entity, a second country, a rental — work pauses and you receive a revised figure before it resumes. Fees are payable on delivery of the completed return, before filing.

What you provide. Complete and accurate documents. I do not audit what you send me. Returns are prepared from your figures, and you review and sign before anything is transmitted.

Limitation. I am liable for the accuracy of the preparation. I am not liable for tax, interest or penalty arising from information you did not disclose, nor for a position a tax authority later reverses. Total liability for any engagement is limited to the fee paid for it.

Ending the engagement. Either of us can end it in writing at any point. You are billed for work completed, and you receive copies of everything prepared to that date.