Greetings: (01/16/2014)

Your 2013 Tax Organizer is enclosed to assist you in gathering the necessary information required to complete your 2013 tax return. Your cooperation in completing as much of the organizer as you can will help assure both of us that nothing has been overlooked. Please round out all figures to the nearest dollar when filling out this form. Upon completion of your organizer, we require you to mail, email or fax the organizer back to our office, (INCLUDE COPIES OF W-2'S AND/OR 1099 FORMS). It is not necessary to fill in the W-2, 1099, interest and dividend pages in the organizer if you provide copies of all these forms to us. The pages are included in the package as a guide to make certain that you do not forget any of these forms. Upon receipt we will review the information to see if any additional documents are required.

In order for us to complete your tax return timely, you are responsible for providing adequate documentation on a timely basis as requested by our office. Before signing the returns, you will review them to verify that the information contained in them is true and accurate and was derived from information and documentation which you furnished for preparation of the return.

You are responsible for keeping the necessary records of your income, deductions, business expenses, and of business and personal use of any property. You represent that all of the information you present us is correct and complete, and includes all income, deductions and other data necessary for the preparation of your income tax returns. Be advised that neither the IRS nor the State forms have entry lines that say about, around, approximately, average or I guess. The information you provide us should be accurate and you should have the ability to document it.

The Internal Revenue Service has established rules and regulations designed to promote better tax practices by tax return preparers. We will comply with the intent of these rules and in all cases we will not participate in the willful understatement of tax liabilities. Questions of reasonable doubt as to applicability of the rules, regulations and court cases will be reported in your favor whenever possible. We will act as your fair representative in tax matters. We will utilize creative, justifiable, and intelligent applications of the tax rules, regulations and court cases to minimize your taxes.

You understand that although the return represents the best of our professional opinions, we cannot guarantee the result. Tax return preparation often involves application of conflicting authorities and interpretations that present varying possibilities of successful IRS or State challenges. Opinions of IRS personnel and various courts often conflict. Judicial and Legislative thought is subject to continual change. Therefore, we can only guarantee our very best efforts to help arrive at the lowest legal tax liability. Such efforts may include the treatment of "gray area" items (items not in the opinion of the firm fully clarified by the IRS and/or the courts, which IRS may, upon audit, deem to have been improperly reported. Such positions may result in the imposition of penalties against you and/or us. In light of the above, and in acceptance thereof, you will be responsible for any additional tax, penalties and interest which the IRS or State may impose upon you. We will prepare your 2013 federal and state individual income tax returns from the information which you will finish. We will not audit or otherwise verify the data you submit, although we may ask you to clarify some of it, or to furnish written or verbal assurances that records or other evidence exist to substantiate deductions.

In most instances there will be no change in how your return is prepared, however, take note that we may require more detail regarding items of income or expense or we may ask additional questions in order to meet the requirement of this standard.

Your returns, of course, are subject to review by the taxing authorities. Any examining agent reports are subject to certain rights of appeal. In the event of any examination, including letter audits, inquiry or appeal, I will be available to represent you. You will, however, receive additional invoices for my time and services. It must be remembered that dealing with the tax authorities is a time consuming and difficult task. It is not unusual for the cost of tax representation to exceed the cost of tax preparation.

No guarantees for completion of your return by April 15th will be made for paperwork submitted after March 31st. After this date, an additional fee of $50 will be incurred for the required filing of an extension.

PLEASE BE SURE THAT YOU OBTAIN ALL NECESSARY INFORMATION ON ANY SALE OF STOCKS. THIS INCLUDES PURCHASE DATE, SALE DATE, ORIGINAL COST AND SALES PRICE. It is not our responsibility to call your broker to obtain this information and your broker should not even be discussing this information with us without your prior authorization. If it becomes necessary for us to obtain this information, which is very time consuming, there will be an additional charge added to your preparation fee.

I will be available to answer your inquiries on specific tax and financial matters and to consult with or assist you on financial, income and estate planning matters. It is the responsibility of the client to call (FIRM's NAME) to request any tax planning, consulting or special services. (FIRM's NAME) will not be responsible for any client assumptions. We limit our liability to the amount billed for the tax return or the amount of the penalty, due to preparer error, whichever is less. Interest is not part of this liability as you have had use of the money. We are not liable for any taxpayer errors.

Our minimum fee for a 2013 personal income tax return is $ . Fees for preparation of your tax return is due upon presentation of our invoice to you and no tax return may leave our office without payment, with NO exceptions. For your convenience we accept cash, checks, Visa, Mastercard, American Express and Discover. You understand that you will pay Firm's Name) a $35 fee for any returned checks. A minimum fee of $75 will be charged for any taxpayer changes after returns have been calculated and printed.

Thank you for your past and continued patronage and especially for your many fine referrals. I look forward to hearing from you, or possibly seeing you, and wish you a Happy New Year!

Sincerely,

Firm's Name)

(PLEASE SIGN AND RETURN WITH ORGANIZER)

I acknowledge that I have read and understood the above letter in its entirety

X______

Taxpayer