Effective Date: September 27, 2026
These Client Terms & Conditions (“Terms”) govern the services provided by Summit Tax Advisory LLC (“Summit Tax Advisory,” “Summit,” “we,” “us,” or “our”) to a client (“Client,” “you,” or “your”).
By requesting, authorizing, or purchasing services from Summit Tax Advisory, including by submitting payment on an invoice that references these Terms, you acknowledge that you have had an opportunity to review these Terms and agree to the provisions applicable to the services you purchase.
These Terms are intended to establish clear expectations regarding our services, fees, responsibilities, communications, cancellations, refunds, service credits, and other aspects of our professional relationship.
1. Services
Summit Tax Advisory provides tax, accounting-related, business, administrative, document preparation, notary, and related support services.
Services may include, but are not limited to:
- Individual income tax preparation
- Business tax return preparation
- Tax planning
- Tax advisory and support
- Bookkeeping
- Sales tax services
- Texas franchise tax services
- IRS and state tax notice assistance
- Business formation assistance
- LLC formation assistance
- EIN application assistance
- ITIN-related services
- Document preparation
- Notary services
- Coordination with third-party payroll providers
- Other tax and business services agreed upon between Summit Tax Advisory and the Client
The specific services included in your engagement are determined by the applicable invoice, engagement documentation, service description, or other written communication provided by Summit Tax Advisory.
Services not specifically included in the agreed scope may be subject to additional fees.
2. Scope of Services
Summit Tax Advisory will perform the services specifically requested and agreed upon with the Client.
Unless expressly stated otherwise in writing, a service does not include additional work, research, filings, amendments, corrections, audits, examinations, appeals, legal services, or other services outside the agreed scope.
If additional work is requested or becomes necessary, Summit Tax Advisory may provide a separate fee or invoice before performing the additional work.
3. Client Responsibilities
The Client is responsible for providing complete, accurate, and timely information and documentation necessary to perform the requested services.
The Client agrees to:
- Provide accurate and complete information
- Review documents provided by Summit Tax Advisory
- Promptly provide requested documentation
- Notify Summit Tax Advisory of relevant changes or corrections
- Review tax returns and other filings before signing or authorizing submission
- Meet applicable deadlines
- Maintain copies of important records and documents
- Notify Summit Tax Advisory if information previously provided was incomplete or inaccurate
Summit Tax Advisory may rely on information provided by the Client and is not responsible for errors, penalties, interest, delays, or other consequences resulting from inaccurate, incomplete, misleading, or untimely information provided by the Client.
4. Tax Return Preparation
Tax preparation services are based on information and documentation provided by the Client.
Summit Tax Advisory does not guarantee a particular tax result, refund amount, tax liability, audit outcome, or acceptance of a particular tax position by the IRS or another taxing authority.
Clients are responsible for reviewing their tax returns and confirming that the information presented is accurate and complete before signing or authorizing filing.
Where electronic filing authorization is required, the Client may be required to sign applicable IRS or state authorization forms, including Form 8879.
Signing or authorizing a tax return confirms the Client's authorization for the applicable filing and does not eliminate the Client's responsibility to provide accurate information.
5. Tax Advice and Planning
Tax planning and advisory services are based on the facts, circumstances, laws, regulations, guidance, and information available at the time the advice is provided.
Tax laws and circumstances may change.
Advice provided by Summit Tax Advisory is intended for the Client's specific engagement and should not be interpreted as a guarantee of a particular tax outcome.
The Client should notify Summit Tax Advisory if material facts or circumstances change after advice has been provided.
6. Bookkeeping Services
Bookkeeping services are based on information and records provided by the Client.
Unless specifically agreed otherwise, bookkeeping services do not constitute an audit, review, compilation, forensic accounting engagement, or independent verification of the Client's financial records.
The Client remains responsible for maintaining appropriate source documentation and reviewing financial information provided as part of the engagement.
7. Business Formation and Registration Services
Summit Tax Advisory may assist Clients with business formation and related administrative services, including LLC formation, EIN applications, and related registrations.
Unless specifically agreed otherwise, Summit Tax Advisory does not provide legal advice or act as the Client's attorney.
Government filing fees, state fees, county fees, registered-agent fees, expedited-processing fees, and other third-party charges may be separate from Summit Tax Advisory's professional fees.
Government agencies ultimately determine whether a filing, application, registration, or request is accepted.
8. Document Preparation Services
Summit Tax Advisory may prepare documents based on information, instructions, and specifications provided by the Client.
Document preparation services are administrative in nature and do not constitute legal advice or legal representation unless expressly provided by a properly licensed professional.
The Client is responsible for reviewing documents for accuracy, completeness, and suitability for the Client's intended purpose before signing, submitting, or using them.
If a Client requests a document for a legal, governmental, business, or other official purpose, the Client is responsible for determining whether the document meets the requirements of the receiving party or applicable authority.
9. IRS, State, and Tax Notice Assistance
Summit Tax Advisory may assist Clients in understanding and responding to IRS, Texas, or other tax-related notices.
Notice assistance does not automatically include representation in an audit, examination, appeal, collection proceeding, litigation, or other matter unless expressly agreed upon.
Additional services or representation may require a separate engagement and fee.
10. Sales Tax and Franchise Tax Services
Sales tax and franchise tax services are based on information provided by the Client and the applicable requirements known at the time the service is performed.
The Client is responsible for providing accurate sales, revenue, exemption, business, and other information necessary to complete the requested service.
Government filing deadlines remain the Client's responsibility unless Summit Tax Advisory has expressly agreed in writing to monitor or handle a particular deadline.
11. Payroll Services and Third-Party Providers
Summit Tax Advisory may work with or refer Clients to trusted third-party payroll providers.
Unless expressly stated otherwise in writing, Summit Tax Advisory is not the payroll processor and does not directly operate the third-party payroll system.
Third-party payroll services are subject to the provider's own terms, fees, policies, and agreements.
Summit Tax Advisory is not responsible for the independent acts, errors, delays, system issues, pricing, or service decisions of a third-party payroll provider.
12. Notary Services
Notary services are limited to the services permitted under applicable Texas law and the authority of the notary.
A notary does not provide legal advice or determine whether a document is legally sufficient for a particular purpose.
The Client is responsible for ensuring that the document presented for notarization is appropriate for the Client's intended use.
13. Fees and Payment
Professional fees are communicated through an invoice, service agreement, engagement documentation, written quotation, or other written communication.
Payment is due according to the payment terms stated on the applicable invoice.
The Client is responsible for paying agreed professional fees and authorized expenses.
Additional services outside the original scope may result in additional charges.
14. Government Fees, Third-Party Expenses, and Other Costs
Certain services may require Summit Tax Advisory to pay or incur fees or expenses on the Client's behalf.
These may include:
- State filing fees
- County filing fees
- Government application fees
- EIN or other administrative filing-related expenses
- Expedited processing fees
- Third-party service fees
- Registered-agent fees
- Other costs specifically authorized by the Client
When Summit Tax Advisory incurs a fee or expense on the Client's behalf, that amount may be included in the Client's invoice or separately billed.
Once a nonrecoverable fee or expense has been paid or incurred on the Client's behalf, it is generally nonrefundable, regardless of whether the Client later cancels the service, changes their mind, or disputes the professional fee.
15. Refunds and Cancellation
Because Summit Tax Advisory provides professional services rather than physical products, fees are associated with time, expertise, preparation, processing, research, administrative work, and other services performed for the Client.
Payments for services that have already been performed are generally nonrefundable.
This may include work that has been completed, substantially completed, prepared, processed, filed, submitted, or otherwise performed on the Client's behalf.
The Client may also be responsible for reasonable and nonrecoverable expenses incurred on the Client's behalf, including applicable government filing fees, state or local fees, expedited processing fees, third-party service fees, and other authorized expenses. Such expenses may be nonrefundable once incurred.
If a service has not yet been performed, Summit Tax Advisory may, in its discretion and subject to applicable law and the applicable engagement terms, determine whether a refund or partial refund is appropriate.
Cancellation does not automatically entitle the Client to a refund for work already performed or expenses already incurred.
Nothing in these Terms is intended to waive or limit any refund or consumer right that cannot legally be waived.
16. Service Credits and Errors
Summit Tax Advisory strives to provide accurate, professional, and timely services.
If Summit Tax Advisory determines that an error was caused by Summit Tax Advisory in the performance of a service, Summit may, at its discretion and where appropriate, take reasonable steps to correct the issue or provide a service credit toward a future or corrective service.
A service credit is intended to provide a reasonable business remedy for an eligible service issue and does not constitute an admission of liability or wrongdoing.
The amount and form of any service credit will depend on the nature of the issue and the circumstances involved.
Nothing in this section limits any rights or remedies that cannot legally be limited.
17. Client-Requested Changes, Corrections, and Additional Work
If a Client provides new information, changes previously provided information, requests additional work, or requests a correction after work has begun or been completed, additional fees may apply when the additional work falls outside the original scope.
Summit Tax Advisory will communicate additional fees when reasonably practicable before performing significant additional work.
18. Deadlines and Client Delays
Clients are responsible for providing requested information and documents in sufficient time for Summit Tax Advisory to meet applicable deadlines.
Summit Tax Advisory is not responsible for delays, missed deadlines, penalties, interest, or other consequences resulting from the Client's failure to provide complete and accurate information in a timely manner.
If information is received too late to reasonably complete a service by a particular deadline, Summit Tax Advisory may recommend an extension or other appropriate action.
An extension of time to file a tax return does not necessarily extend the time to pay taxes owed.
19. Verbal Communications and Written Confirmation
Summit Tax Advisory may communicate with Clients by telephone, video conference, in person, email, text message, or other communication methods.
Information discussed verbally, including preliminary estimates, potential tax outcomes, potential strategies, pricing, timelines, or other guidance, may be subject to verification, additional information, changes in law, or further review.
Material advice, final recommendations, confirmed pricing, changes in scope, and other commitments that are intended to be relied upon should be confirmed in writing by Summit Tax Advisory.
If information discussed verbally is later determined to be incomplete, preliminary, inaccurate, or subject to additional conditions, the written confirmation or final documentation provided by Summit Tax Advisory will control to the extent permitted by law.
Clients should not rely solely on an informal or preliminary verbal statement when making a material tax, financial, business, or legal decision.
20. Electronic Communications
The Client authorizes Summit Tax Advisory to communicate regarding services through communication methods provided by the Client, which may include email, telephone, text message, electronic document portals, and other electronic methods.
The Client should promptly notify Summit Tax Advisory if contact information changes.
Because ordinary email and text messaging may not provide the same level of security as a secure document portal, Clients should use the designated secure portal when submitting sensitive tax or financial documents whenever available.
21. Confidentiality and Privacy
Summit Tax Advisory takes the confidentiality and security of Client information seriously.
The handling of personal and tax-return information is also subject to Summit Tax Advisory's Privacy Policy and applicable federal and state requirements, including laws governing tax-return information.
Nothing in these Terms authorizes Summit Tax Advisory to use or disclose tax-return information in a manner prohibited by applicable law.
Where a separate taxpayer consent is required by law, the applicable consent will be obtained separately.
22. No Guarantee of Tax Outcome
Summit Tax Advisory does not guarantee:
- A specific tax refund
- A specific tax liability
- Acceptance of a tax position
- Approval of a business registration
- Issuance of an EIN
- Approval by a taxing authority
- A particular IRS or state response
- Avoidance of an audit, examination, notice, penalty, or inquiry
Tax outcomes depend on the Client's facts and circumstances and the application of applicable laws and regulations.
23. Third-Party Services
Summit Tax Advisory may use or recommend third-party services, software, payment processors, secure portals, payroll providers, government filing systems, or other vendors.
Third-party services are independently operated and may be subject to separate terms and privacy policies.
Summit Tax Advisory is not responsible for outages, delays, errors, security incidents, pricing changes, or other actions outside Summit Tax Advisory's reasonable control.
24. Limitation of Liability
To the extent permitted by applicable law, Summit Tax Advisory will not be responsible for losses, penalties, interest, or other consequences resulting from inaccurate, incomplete, misleading, or untimely information provided by the Client; the Client's failure to review documents or returns; missed deadlines caused by the Client; or actions or decisions made by third parties or governmental agencies.
Nothing in these Terms is intended to exclude or limit liability that cannot legally be excluded or limited under applicable law.
25. Professional Standards and Legal Compliance
Summit Tax Advisory will perform services in accordance with applicable professional requirements, tax laws, regulations, and other applicable legal requirements governing the services provided.
Nothing in these Terms authorizes either party to violate applicable law.
26. Termination of Services
Either Summit Tax Advisory or the Client may terminate an engagement subject to applicable law and the terms of the particular engagement.
If services are terminated after work has begun, the Client remains responsible for fees associated with services already performed and authorized expenses already incurred.
Summit Tax Advisory may terminate services when permitted by law, including when necessary because of nonpayment, failure to provide required information, conflicts, inability to obtain necessary documentation, or other circumstances that make continued representation or service inappropriate.
27. Disputes and Payment Disputes
If the Client believes there is an issue concerning a service, invoice, or payment, the Client should contact Summit Tax Advisory promptly so that the matter can be reviewed.
The Client agrees to provide Summit Tax Advisory a reasonable opportunity to investigate and address a billing or service concern before initiating a payment dispute, to the extent permitted by applicable law and the rules of the applicable payment provider.
Nothing in these Terms prohibits a Client from exercising rights provided by law or by the Client's payment provider.
28. Chargebacks and Payment Disputes
A payment dispute or chargeback does not automatically cancel fees owed for services already performed or expenses already incurred.
If a payment is disputed, Summit Tax Advisory may provide the applicable payment processor with documentation relevant to the transaction, which may include:
- The applicable invoice
- Description of the services purchased
- Proof of payment
- Client communications
- Evidence of the Client's authorization
- Evidence of work performed
- Applicable engagement documentation
- Evidence of filing, submission, completion, or delivery of services
- Documentation showing government or third-party expenses incurred on the Client's behalf
- Applicable tax forms or filing records, where disclosure is legally permitted
Summit Tax Advisory will handle information provided to a payment processor in accordance with applicable privacy, confidentiality, and tax-return-information requirements.
29. Professional Scope
Summit Tax Advisory provides tax preparation, tax planning, tax advisory, bookkeeping, and related business services within the scope of each engagement. Our tax services may include explaining applicable tax laws, regulations, filing requirements, and tax treatment, as well as recommending tax strategies based on the Client's circumstances. Unless expressly provided by a properly licensed professional, Summit Tax Advisory does not provide legal representation or legal advice regarding matters outside the tax and business services included in the engagement. When a matter requires legal services or another specialized professional, Summit Tax Advisory may recommend that the Client consult an appropriately licensed professional.
30. Changes to These Terms
Summit Tax Advisory may update these Terms from time to time.
The version of these Terms applicable to a particular service or transaction will generally be the version presented or incorporated at the time the Client engages Summit Tax Advisory or makes payment for that service, unless otherwise agreed.
Updated Terms will be posted on the Summit Tax Advisory website with an updated effective date.
31. Severability
If any provision of these Terms is determined to be invalid, unenforceable, or contrary to applicable law, the remaining provisions will remain in effect to the extent permitted by law.
32. Entire Agreement
These Terms, together with the applicable invoice, engagement documentation, written service description, required tax forms, consents, and other documents expressly incorporated into the engagement, constitute the agreement governing the applicable services.
If a specific engagement agreement conflicts with these general Terms, the specific engagement agreement will control with respect to that engagement.
33. Contact Information
Summit Tax Advisory LLC Austin, Texas
Email: info@summittaxadvisor.com Phone: (512) 702-0637 Website: summittaxadvisor.com
Last Updated: September 27, 2026