ANY WRITTEN ADVICE WE PROVIDE REPRESENTS OUR BEST JUDGMENT AND SHOULD NOT BE USED BY YOU FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON YOU UNDER SECTION 6662(d) OF THE INTERNAL REVENUE CODE. OUR ADVICE IS AS OF THE DATE INDICATED IN OUR WRITTEN ADVICE AND IS LIMITED TO THE CONCLUSIONS WE HAVE INCLUDED IN THIS WRITTEN ADVICE. THESE CONCLUSIONS ARE BASED ON THE INFORMATION YOU PROVIDED TO US. OUR CONCLUSIONS WOULD BE DIFFERENT IF ANY OF THE INFORMATION IS INCOMPLETE OR INACCURATE. IN RENDERING OUR ADVICE, WE RELY ON THE TAX LAW, REGULATIONS AND CASE LAW. THESE LAWS AND REGULATIONS MAY CHANGE AND ANY SUCH CHANGES COULD AFFECT THE VALIDITY OF OUR CONCLUSIONS. WE WILL NOT UPDATE OUR ADVICE FOR SUBSEQUENT CHANGES TO THE TAX LAW, REGULATIONS OR CASE LAW.
Government Regulations contained in Circular 230 regulate written communications about Federal tax matters, including e-mail, between us and our clients. Such communications are either opinions or other written communications. ANY WRITTEN ADVICE is not an opinion. It is other written communication. As such, it was not written to be relied upon, by itself, to avoid any tax penalties. In order to receive assurances of protection from tax penalties from a written communication, by itself, you should get an opinion letter. If you would like to discuss an opinion letter relating to any matter, please contact me and I will explain what is involved and what it will cost.
The information contained in this Site is for general guidance on matters of interest only. In addition the information provided during the “Free Consultation” or “Ask a CPA” is provided for the sole purpose of making a determination of whether we can assist you with your tax needs. A professional relationship does not exist until the party’s agrees upon an Engagement Letter. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, The information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should engage and consult with a professional advisor.
While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Theodore Kleinman, CPA is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Theodore Kleinman, CPA, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.
Certain links in this Site connect to other Web Sites maintained by third parties over whom Theodore Kleinman, CPA has no control. Theodore Kleinman, CPA makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.
Licensed by the Oregon Board of Accountancy.
Your privacy is important to us. We are committed to your privacy and retaining your trust. We respect your right to keep your personal information confidential and to avoid unwanted solicitations. Please read this to learn how we handle your personal information.
Types Of Information We Collect:
We collect nonpublic personal information about you that is provided by you or obtained by us with your authorization to prepare your personal income tax returns and provide personal financial planning to you.
Examples Of Sources From Which We Collect Information:
- CLIENT INTERVIEWS, TAX RETURN ORGANIZERS, FINANCIAL PLANNING ORGANIZERS, AND FINANCIAL HISTORY QUESTIONNAIRES
To properly prepare your income tax return or provide financial planning services, we receive information from you to complete your tax return or financial plan. This information is collected from you in written form, by phone, on line, by mail and in personal interviews and consultations conducted by us, as well as by information we collect from others with your authorization.
- TRANSACTION INFORMATION.
This is information about your transactions with us and includes information necessary for billing and payment for our income tax preparation and financial planning services, as well as all correspondence between you and us. Transaction information would also include your payment history with us, billing records and any collection effort engaged in by us for payment of services rendered to you.
Parties To Whom We Disclose Information:
We do not disclose any nonpublic personal information about our clients or former clients to our affiliates or to nonaffiliated third parties except as permitted by law, the Code of Professional Conduct of the Oregon Society of Certified Public Accountants (OSCPA) and Ethics Rulings of the American Institute of Certified Public Accountants (AICPA).
Nonpublic Personal Information about you and our former clients may be disclosed to both our affiliates and nonaffiliated third parties as permitted by law, our Code of Professional Conduct, and Ethics Rulings of the AICPA, as follows: Complying with a validly issued and enforceable subpoena or summons, In the course of a review of our firm’s practices under the Oregon or California State Board’s of Accountancy authorization. Initiating a complaint or responding to an inquiry made by the Professional Conduct Committee of the OSCPA, the ethics division or trial board of the AICPA or duly constituted investigative or disciplinary body of another State CPA Society or Board of Accountancy.
A review of a professional practice in conjunction with a prospective purchase, sale, or merger of all or part of our practice, provided that we take appropriate precautions (for example, through a written confidentiality agreement) so the prospective purchaser does not disclose information obtained in the course of the review. Participating in actual or threatened legal proceedings or alternative dispute resolution proceedings either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit, and take reasonable precautions to ensure that the information disclosed does not become a matter of public record.
Providing information to affiliates of the firm and nonaffiliated third parties who perform services or functions for us pursuant to a contractual agreement which prohibits the third party or affiliate from disclosing or using the information other than for the purposes for which the information was disclosed: for example, using an outside service bureau to process clients’ tax returns, or using a records-retention agency to store clients’ records.
General Restrictions on Disclosure of Nonpublic Personal Information to Affiliates and Nonaffiliated Third Parties As tax preparers, we are prohibited by Internal Revenue Code Section 7216 from disclosing your income tax return information without your consent, other than for the specific purpose of preparing, assisting in preparing or obtaining and providing services in connection with the preparation of an income tax return for you. Furthermore, as a member of the OSCPA engaged in income tax preparation or financial planning, we are generally prohibited from disclosing confidential client information about you to affiliates and nonaffiliated third parties without your specific consent. (See exceptions under heading “Parties to whom we disclose information”).
Confidentiality and Security of Nonpublic Personal Information We restrict access to Nonpublic Personal Information about you to those employees and other parties who must use that information to provide services to you. Their right to further disclose and use the information is limited by (our employee code of conduct if applicable), applicable law, our Code of Professional Conduct and nondisclosure agreements where appropriate.
We also maintain physical, electronic, and procedural safeguards in compliance with applicable laws and regulations to guard your Nonpublic Personal Information.
We utilize Zixmail to transmit any sensitive information.
click here for more information: https://www.zixcorp.com/