Form 1065 - Partnership/llp/llc Return Engagement Letter

2015 PARTNERSHIP/LLP/LLC RETURN ENGAGEMENT LETTER (FORM 1065)

Dear Tax Client:

We appreciate the opportunity to work with you. This letter is to outline the terms of our

engagement to provide tax services to your company for the year ended 2015, clarify the nature

and extent of the services we will provide, and to confirm an understanding of our mutual

responsibilities.

As part of our engagement, we will prepare your 2015 Federal and State Partnership income tax

returns from information provided by you. We will prepare the company's 2015 federal tax return,

and tax returns for the state and local taxing authorities in which the company has incorporated in

and/or is doing business in (collectively, the "returns") in 2015. This engagement pertains only to

the 2015 tax year, and our responsibilities do not include preparation of any other tax return years

that may be due to any taxing authority. We are responsible for preparing only the returns

referenced above. The company is responsible for providing us with all information necessary to

identify all states and localities in which it conducts business or derives income.

Certain entities may be required to electronically file Form 114, Report of Foreign Bank and

Financial Accounts (FBAR) with the U.S. Department of the Treasury. Failure to comply with the

filing requirements may result in significant civil and criminal penalties. Unless otherwise

specifically agreed in writing, [we/I] will not prepare, file, or provide assistance with this form. If you

would like to add Form 114 (or any other forms or services) to this engagement, please use the

Comments and Additional Requests space provided below.

It is your responsibility to provide all the information required to prepare your returns. We may

provide you with an organizer or checklist of information required for the returns, and you represent

that the information you provide will be accurate and complete to the best of your knowledge. We

will not audit or otherwise verify the information provided, although we may ask for clarification if

the information appears to be incorrect, inconsistent, or incomplete. Our work in connection with

the preparation of your income tax returns does not include any procedures designed to discover

errors or other irregularities, should any exist. You have the final responsibility for the income

tax returns and, therefore, you should review them carefully before you sign and file them.

Completed returns will be sent to you via email in a password protected PDF, along with

filing instructions. If you would like a printed copy of your returns, please make

arrangements to come to our office to pick them up.

The company is responsible for maintaining an adequate and efficient accounting system, for

safeguarding assets, for authorizing transactions, and for retaining supporting documentation for

those transactions, all of which will, among other things, help assure the preparation of proper

returns.

We will use our judgment to resolve questions in your favor where the tax law is unclear or where

there are conflicts between the taxing authorities' interpretation of the law and what seem to be

other supportable positions. There may be situations where we are required by law to disclose a

position on a tax return. We are not attorneys, therefore, we cannot provide you with a legal

opinion on various tax positions. We can, however advise you of the consequences of different

positions. We will adopt whatever position you request on your returns so long as it is consistent

with our professional standards and ethics. In the event, however, that you ask us to take an

unsupported tax position or refuse to make any required disclosures, we reserve the right to

Form 1065 - Partnership/llp/llc Return Engagement Letter - 2015