Effective Date: September 27, 2026
Summit Tax Advisory LLC (“Summit Tax Advisory,” “we,” “us,” or “our”) respects the privacy and confidentiality of the information entrusted to us. As a tax preparation and advisory firm, we understand that the information our clients provide can include highly sensitive personal, financial, and tax information.
This Privacy Policy explains how Summit Tax Advisory collects, uses, protects, and discloses personal information and tax-return information in connection with our website and our services.
This Privacy Policy should be read together with our Client Terms & Conditions and any applicable notices or consents provided to you in connection with our services.
1. Information We Collect
The information we collect depends on how you interact with Summit Tax Advisory and the services you request.
Information You Provide
We may collect information such as:
- Name
- Mailing and residential addresses
- Email address
- Telephone number
- Business name and business information
- Social Security numbers and Individual Taxpayer Identification Numbers (ITINs)
- Dates of birth
- Government-issued identification information
- Immigration or residency information when relevant to a requested tax service
- Employment and income information
- W-2s, 1099s, K-1s, and other tax documents
- Prior-year tax returns
- Bank and financial account information
- Business financial records
- Information regarding dependents and family members
- Information concerning deductions, credits, expenses, assets, liabilities, and transactions
- Information relating to IRS, state, or local tax matters
- Information necessary to form or maintain a business entity or obtain an EIN or other tax-related registration
- Information you provide when scheduling an appointment or contacting us
- Payment and billing information
We collect only information reasonably necessary to provide the services you request, operate our business, comply with applicable requirements, and protect our clients and business.
2. Tax-Return Information and IRC §7216
Because Summit Tax Advisory provides tax preparation services, certain information provided to us in connection with the preparation of a tax return constitutes “tax return information” and is subject to federal requirements governing tax return preparers.
IRC §7216 and the related Treasury Regulations generally prohibit tax return preparers from knowingly or recklessly disclosing or using tax-return information for purposes other than preparing or assisting in the preparation of a tax return, except where an applicable exception or valid taxpayer consent permits the disclosure or use.
Summit Tax Advisory will handle tax-return information in accordance with applicable federal requirements, including IRC §7216 and the regulations under Treasury Regulations §§301.7216-1 through 301.7216-3.
We may use tax-return information as reasonably necessary to prepare, assist with preparing, review, process, or otherwise perform services directly related to a tax return, as permitted by applicable law.
When federal law requires a taxpayer's consent for a particular use or disclosure of tax-return information, Summit Tax Advisory will obtain the appropriate consent in the manner required by applicable law.
A general acknowledgment of this Privacy Policy does not replace a separate consent when a specific tax-return-information consent is required.
3. How We Use Information
We may use information collected from you to:
- Prepare federal, state, and local tax returns
- Prepare amended tax returns
- Provide tax planning and tax advisory services
- Provide bookkeeping and related business services
- Assist with IRS and state tax matters
- Prepare requested tax forms and applications
- Assist with business formation and tax registrations
- Communicate with you regarding your engagement
- Schedule appointments
- Process payments
- Provide secure document-submission services
- Respond to questions and requests
- Maintain appropriate client and business records
- Comply with applicable federal, state, and local laws and professional obligations
- Protect our systems, clients, and business from fraud, unauthorized access, and security threats
- Perform other activities directly related to the services you have requested, as permitted by law
Summit Tax Advisory does not use tax-return information for unrelated purposes unless the use is permitted by applicable law or the required taxpayer consent has been obtained.
4. Disclosure of Information
We may disclose information when permitted or required by law or when reasonably necessary to provide the services you request.
Depending on the circumstances, information may be disclosed to:
- The Internal Revenue Service
- State and local taxing authorities
- Other governmental agencies when authorized or required
- Service providers assisting us with tax preparation, document management, secure document transmission, payment processing, scheduling, information technology, communications, website hosting, or other authorized business functions
- Professional advisors, such as attorneys, accountants, or other professionals, when permitted by applicable law
- Courts, regulators, law enforcement, or governmental authorities when legally required or permitted
- Other parties when you have provided the required authorization or consent
Summit Tax Advisory does not sell tax-return information or Social Security numbers to third parties for their own independent marketing purposes.
Where IRC §7216 or its regulations require taxpayer consent for a particular use or disclosure of tax-return information, we will obtain the applicable consent before making that use or disclosure.
5. Taxpayer Consents
Certain uses or disclosures of tax-return information require specific taxpayer consent under federal law.
Where a consent is required, the consent will be presented separately and will identify the applicable purpose of the use or disclosure as required by law.
Agreeing to this Privacy Policy, Client Terms & Conditions, or paying an invoice does not, by itself, constitute a substitute for a separate consent required under IRC §7216 or its regulations.
If you decline a use or disclosure that requires your consent, Summit Tax Advisory will handle your information in accordance with applicable law and the requirements governing the requested service.
6. Protection of Client and Customer Information
Summit Tax Advisory takes the security and confidentiality of client information seriously.
We maintain administrative, technical, and physical safeguards designed to protect information against unauthorized access, use, disclosure, alteration, or destruction.
Our information-security practices are designed to take into account the nature and sensitivity of the information we maintain and the size and complexity of our business.
Where applicable, our information-security program is designed to address the requirements of the Federal Trade Commission's Safeguards Rule, including risk assessment, access controls, data protection, service-provider oversight, security monitoring, employee or authorized-user training, secure disposal, and incident response.
No electronic transmission, website, computer system, or storage method can be guaranteed to be completely secure.
7. Secure Document Submission
Tax preparation frequently requires highly sensitive information.
When Summit Tax Advisory provides a secure client portal or other secure document-submission method, clients should use that method whenever practical for transmitting sensitive tax and financial documents.
We discourage sending highly sensitive information, such as Social Security numbers, through ordinary email, text messages, or other methods that may not provide appropriate security.
8. Service Providers
Summit Tax Advisory may use carefully selected third-party service providers to help operate our business and provide requested services.
Depending on the service, these providers may assist with:
- Tax preparation software
- Secure document storage or transmission
- Payment processing
- Appointment scheduling
- Website hosting
- Email and communications
- Information technology and cybersecurity
- Bookkeeping or other business functions
We seek to use service providers that provide appropriate safeguards for information entrusted to them and, where required, maintain contractual or other appropriate protections.
9. Payment Information
Payments may be processed through third-party payment processors.
When payment processing is handled by a third-party provider, Summit Tax Advisory generally does not need to retain complete payment-card information.
Payment processors may collect and process payment information according to their own privacy policies and terms.
10. Website Information and Cookies
When you visit our website, certain technical information may be collected automatically, such as:
- IP address
- Browser type
- Device type
- Operating system
- Pages visited
- Date and time of access
- Referring webpage
- Other technical information made available through your browser or device
Our website may use cookies, analytics tools, or similar technologies to operate the website, improve functionality, maintain security, and understand website usage.
The specific technologies used on our website may change over time.
Where required by applicable law, we will provide appropriate notice or choices concerning cookies and similar technologies.
11. Children's Privacy
Summit Tax Advisory provides tax services that may involve information concerning children and dependents. For example, a parent or legal guardian may provide information about a dependent for purposes of preparing a tax return.
This section does not prohibit Summit Tax Advisory from collecting or processing information about children when that information is provided by a parent, guardian, taxpayer, or other authorized person for legitimate tax or business purposes.
Our website is not directed to children under 13, and we do not knowingly solicit personal information directly from children under 13 through our website.
If a parent or legal guardian believes that a child has directly submitted personal information through our website without appropriate authorization, please contact us.
12. Communications
We may use the contact information you provide to communicate with you regarding:
- Your tax or business services
- Appointments
- Tax documents
- Deadlines
- Payments
- Requests for additional information
- Service-related updates
- Other matters related to your client relationship
We may also send general business communications where permitted by applicable law.
Any use of tax-return information for solicitation, marketing, or other purposes will be handled in accordance with applicable federal requirements, including IRC §7216 and its regulations.
13. Third-Party Websites
Our website may contain links to third-party websites, applications, payment services, scheduling platforms, social media platforms, or secure client portals.
Those third parties operate independently from Summit Tax Advisory and may have their own privacy policies, terms, and security practices.
We encourage you to review the privacy policies of third-party services before providing information to them.
14. Retention and Secure Disposal
Summit Tax Advisory retains information for periods appropriate to the nature of the information and the services provided.
Retention may be necessary to:
- Provide ongoing services
- Maintain tax and business records
- Comply with federal, state, or local legal requirements
- Meet applicable professional or regulatory obligations
- Resolve disputes
- Protect our legal rights and business interests
- Comply with record-retention requirements
When information is no longer reasonably necessary and there is no legal, regulatory, professional, or legitimate business reason to retain it, we may securely dispose of or delete the information in accordance with our information-security and record-retention practices.
15. Your Privacy Rights and Requests
Depending on applicable law, you may have certain rights concerning personal information maintained by Summit Tax Advisory.
You may contact us regarding questions or requests concerning your personal information.
Because tax records and tax-return information may be subject to federal and state record-retention requirements, certain information may not be eligible for immediate deletion or modification.
We may need to verify your identity before responding to a request involving personal or tax information.
16. Information Security Incidents
Summit Tax Advisory maintains procedures designed to identify, respond to, and recover from security incidents involving client or customer information.
Where applicable, we will comply with federal and state requirements concerning the investigation, documentation, notification, and reporting of security incidents.
The FTC Safeguards Rule includes specific requirements concerning notification to the FTC following certain security breaches involving the unauthorized acquisition of unencrypted customer information. Summit Tax Advisory will comply with applicable notification requirements.
17. Changes to This Privacy Policy
We may update this Privacy Policy periodically to reflect changes in our services, technology, information practices, legal requirements, or business operations.
When we make material changes, we will update the Effective Date shown at the beginning of this Privacy Policy and provide any additional notice required by applicable law.
18. Contact Us
If you have questions about this Privacy Policy or would like to submit a privacy-related request, please contact:
Summit Tax Advisory LLC Austin, Texas
Email: info@summittaxadvisor.com Phone: (512) 702-0637 Website: summittaxadvisor.com
Last Updated: September 27, 2026