Our fees are based upon the complexity of the work to be performed and our professional time, as well as out-of-pocket expenses. In addition, the fee depends upon the timely delivery, availability, quality, and completeness of the information you provide to us. You agree that you will deliver all records requested and respond to all inquiries made by our staff to complete this engagement on a timely basis. You agree to pay all fees and expenses incurred, whether or not we prepare the income tax returns.

Amounts unpaid within 30 days of invoice will be subject to a late payment charge of up to 2% per month. If for any reason the account is turned over to an attorney for collection, an additional charge of 33.3% or the maximum allowable by law will be added to cover collection costs.