Form 1065 - Partnership/llp/llc Return Engagement Letter

2015 PartnershipTax Engagement Letter

Page 2

withdraw from the engagement without completing or delivering the tax returns. Such withdrawal

would complete our engagement and you agree to pay our fees based on time expended at our

standard rates plus all out-of-pocket expenses through the date of withdrawal.

Your returns may be selected for examination or audit by tax authorities. In the event of such

governmental tax examination, we would be pleased to represent you under the terms of a

separate engagement.

Your returns will be required to be filed electronically with the IRS. We will provide you with a copy

of your final returns for review prior to electronic transmission. The IRS requires that you sign an

e-file authorization form indicating that you have reviewed the return, it is correct to the best of

your knowledge, and you authorize us to submit it electronically. We cannot transmit any return

until we have the appropriate signed authorizations. E-filing of state returns vary by tax authority.

If e-file is not available, paper copies will be provided for you to sign and mail.

Our fees are payable upon delivery of the tax returns. We will not electronically file your tax

returns until our fees have been fully paid. You may terminate this engagement at any time.

Should you do so, however, we will request payment for any time incurred in the preparation of

your returns. We reserve the right to suspend our services or to withdraw from this engagement in

the event that any of our invoices are deemed delinquent, the guidance of our professional

standards, or for any other reason. 20% interest will accrue on any outstanding balance until it’s

paid in full. In the event that any collection action is required to collect unpaid balances due us,

you agree to reimburse us for the costs of collection, including attorneys' fees and court costs if an

action is filed. We will notify you in advance of any decision by us to withdraw, and will take all

reasonable steps to assist in the orderly transfer of your tax services. Otherwise, this engagement

will be considered complete upon acceptance of your e-filed returns by the tax authorities. In the

event that your returns are not eligible to be e-filed, you will have final responsibility for mailing

your returns to the applicable taxing authorities.

In the event we are required to respond to a subpoena, court order or other legal process for the

production of documents and/or testimony relative to information we obtained and/or prepared

during the course of this engagement, you agree to compensate us, as set forth above, for the time

we expend in connection with such response, and to reimburse us for all of our out-of-pocket costs

incurred in that regard.

You agree that any dispute that may arise regarding the meaning, performance, or enforcement of

this engagement will, prior to resorting to litigation, be submitted to mediation, and that you will

engage in the mediation process in good faith once a written request to mediate has been given by

either party to the engagement.

If, after full consideration, if so desired, you agree to authorize us to prepare your business income

tax returns pursuant to the terms set forth above, please execute this letter on the line(s) below

designated for your signature(s), and return the executed letter to us. You should keep a copy of

this fully executed letter for your records. If this firm does not receive from you this letter, in fully

executed form, but receives from you a completed copy of the client questionnaire and/or

organizer, and/or supporting documentation, then such receipt by this office shall be deemed to

evidence your acceptance of all of the terms set forth above and we will commence with the tax

return preparation process. HOWEVER, UNDER NO CIRCUMSTANCES SHALL WE SIGN A

Form 1065 - Partnership/llp/llc Return Engagement Letter - 2015 Page 2