Terms of Service
Last Updated: October 28, 2025
Agreement to Terms
These Terms of Service (“Terms”) constitute a legally binding agreement between you (“Client,” “you,” or “your”) and Peak Tax Consulting PLLC (“Peak Tax Consulting,” “we,” “us,” or “our”), a professional limited liability company licensed to practice public accountancy in the State of Utah.
By engaging our services, accessing our website, or communicating with us regarding professional services, you agree to be bound by these Terms. If you do not agree to these Terms, please do not engage our services.
Professional Services
Scope of Services
Peak Tax Consulting provides professional accounting and tax services, including but not limited to:
- • Individual and business tax return preparation and filing
- • Tax planning and consulting
- • IRS and state tax authority representation
- • Quarterly estimated tax calculations
- • Business entity selection and structuring advice
- • Tax resolution services
Engagement Letters
Specific services will be detailed in a separate engagement letter, which will specify the scope of work, fees, responsibilities, and any limitations. The engagement letter, together with these Terms, constitutes the entire agreement between you and Peak Tax Consulting.
Client Responsibilities
As our client, you agree to:
- • Provide complete, accurate, and timely information and documentation
- • Respond promptly to requests for additional information
- • Review all prepared documents before filing or submission
- • Inform us immediately of any changes in your tax situation
- • Maintain records as required by law
- • Make timely payment for services rendered
- • Notify us of any IRS or state correspondence within 5 business days
Important: You are ultimately responsible for the accuracy and completeness of information provided to us. We rely on the information you provide and are not responsible for detecting fraud, errors, or omissions in your records unless specifically engaged to do so.
Fees and Payment Terms
Fee Structure
Our fees are based on:
- • Complexity of the engagement
- • Level of expertise and experience required
- • Urgency and deadline constraints
Fees will be specified in your engagement letter or provided as a written estimate before work begins. Additional fees may apply for services beyond the original scope.
Payment Terms
- • Payment is due upon receipt of invoice unless otherwise specified
- • For tax preparation services, payment is typically due before filing
- • Retainers may be required for ongoing services or representation matters
- • Late payments may be subject to a 1.5% monthly finance charge
- • We accept payment via check, credit card, ACH transfer, or electronic payment
Non-Payment
In the event of non-payment, we reserve the right to:
- • Suspend services until payment is received
- • Withdraw from representation (with proper notice and subject to professional standards)
- • Pursue collection action, including engaging a collection agency or legal counsel
- • Charge reasonable costs of collection, including attorney fees
Confidentiality and Privilege
We maintain strict confidentiality in accordance with:
- • AICPA Code of Professional Conduct
- • State Board of Accountancy regulations
- • Federal and state privacy laws
- • IRS Circular 230 requirements
Your information will not be disclosed to third parties without your consent, except as required by law, professional standards, or court order. Note that accountant-client privilege is limited and does not provide the same protections as attorney-client privilege in many jurisdictions.
Limitations and Disclaimers
No Guarantee of Results
We cannot guarantee specific tax outcomes, refund amounts, or favorable IRS determinations. Tax laws are complex and subject to interpretation, and tax authorities retain discretion in their application. We will use our professional judgment and expertise to provide quality service, but results may vary.
Limitation of Liability
To the fullest extent permitted by law:
- • Our liability is limited to the fees paid for the specific service giving rise to the claim
- • We are not liable for consequential, incidental, or punitive damages
- • Claims must be brought within one (1) year of the date of the alleged error or omission
- • We maintain professional liability insurance as required by law
Not Legal Advice
Our services constitute tax and accounting advice, not legal advice. We are not attorneys and cannot provide legal representation (except as permitted before the IRS as an Enrolled Agent or CPA). For legal matters, we recommend consulting with a qualified attorney.
Third-Party Information
We may provide information or links to third-party resources for your convenience. We do not endorse or guarantee the accuracy of third-party information and are not responsible for any errors or omissions in such materials.
Termination of Services
By Client
You may terminate our services at any time by providing written notice. You remain responsible for payment of fees for services rendered up to the date of termination.
By Peak Tax Consulting
We may terminate our services with proper notice if:
- • Fees remain unpaid after reasonable collection efforts
- • You fail to provide requested information or cooperation
- • A conflict of interest arises
- • We are required to do so by professional standards or law
- • The relationship becomes untenable or unprofessional
Upon termination, we will take reasonable steps to avoid foreseeable harm to you, including providing adequate notice and cooperating with successor accountants (subject to payment of outstanding fees).
Client Records and Work Papers
Your Records: Original documents and records provided by you remain your property. Upon completion of services, we will return your original documents upon request.
Our Work Papers: Work papers, analysis, and notes prepared by us are our property and may be retained according to professional standards and legal requirements. We generally retain records for seven (7) years.
Copies: You are entitled to copies of your filed tax returns and supporting schedules. Additional copies of work papers may be provided for an administrative fee.
Electronic Communications and Signatures
You consent to electronic communications and transactions, including:
- • Email correspondence for non-sensitive communications
- • Secure portal access for document exchange
- • Electronic signatures on tax returns and engagement documents
- • Electronic filing of tax returns with the IRS and state authorities
While we use reasonable security measures, email is not completely secure. For sensitive information, we provide a secure client portal or encrypted transmission.
Intellectual Property
All content on our website, including text, graphics, logos, and software, is the property of Peak Tax Consulting or its licensors and is protected by copyright and trademark laws. You may not copy, reproduce, distribute, or create derivative works without our prior written consent.
Indemnification
You agree to indemnify and hold harmless Peak Tax Consulting, its employees, and agents from any claims, damages, losses, or expenses (including reasonable attorney fees) arising from:
- • Your breach of these Terms
- • False or incomplete information provided by you
- • Your failure to disclose material information
- • Your violation of any law or regulation
Dispute Resolution and Governing Law
Governing Law
These Terms are governed by the laws of the State of Utah, without regard to conflict of law principles.
Mediation and Arbitration
In the event of a dispute:
- • Parties agree to first attempt resolution through good-faith negotiation
- • If negotiation fails, parties agree to mediation before a neutral mediator
- • If mediation fails, disputes shall be resolved through binding arbitration in Utah County, Utah
- • Arbitration shall be conducted under the Commercial Arbitration Rules of the American Arbitration Association
Notwithstanding the above, either party may seek equitable relief (such as injunctive relief) in court to protect confidential information or intellectual property rights.
Venue
Any legal action not subject to arbitration shall be brought exclusively in the state or federal courts located in Utah County, Utah.
Severability and Waiver
Severability: If any provision of these Terms is found to be unenforceable or invalid, the remaining provisions shall remain in full force and effect.
Waiver: Our failure to enforce any provision of these Terms does not constitute a waiver of that provision or our right to enforce it in the future.
Changes to Terms
We reserve the right to modify these Terms at any time. Changes will be posted on our website with an updated “Last Updated” date. Material changes will be communicated to active clients. Your continued use of our services after changes are posted constitutes acceptance of the modified Terms.
Questions or Concerns
If you have questions about these Terms of Service, please contact us:
Peak Tax Consulting PLLC
Starlee Galbraith, CPA
American Fork, Utah
Email: starlee@peaktaxconsulting.com
Phone: (801) 214-0690
Acknowledgment
By engaging our services, you acknowledge that you have read, understood, and agree to be bound by these Terms of Service. You also acknowledge that you have had the opportunity to ask questions and seek independent legal advice before agreeing to these Terms.