Tax Return, Tax Filing Services User Agreement

EFILE LLC (herinafter refered to as "EFILE") adheres to Federal and state regulations designed to ensure the security and confidentiality of personal information sharing.

Efile.com meets or exceeds our industry standards for security and privacy.

By accessing and using efile.com you agree to the user agreement and terms of service.

By using the efile.com web site, including any applets, software, and content contained therein, you agree that use of the service is entirely at your own risk.

You agree that efile.com is not acting as your tax adviser, accountant, tax preparer, agent, or fiduciary in connection with your use of the tax return services.

The service is provided "as is," without warranty of any kind, either express or implied, including without limitation, any warranty for information, data, services, uninterrupted access, or products provided through or in connection with the service.

efile.com is not responsible for the purchase, operation, or maintenance of the equipment (computers, software and communications) or services necessary to use efile.com's electronic tax return services.

efile.com has no responsibility or liability for damages or claims relating to any use of the efile.com tax return services.

Specifically, efile.com disclaims any and all warranties, including, but not limited to:

• any warranties concerning the availability, accuracy, usefulness, or content of information, products or services
• any warranties of title, warranty of non-infringement, warranties of merchantability or fitness for a particular purpose. This disclaimer of liability applies to any damages or injury caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of, or use of record, whether for breach of contract, tortuous behavior, negligence, or under any other cause of action.

Neither efile.com nor any of its employees, agents, partners, successors, assigns, affiliates, web site co-branding providers, or content or service providers shall be liable to you or other third party for any direct, indirect, incidental, special or consequential damages arising out of use of service or inability to gain access to or use the service or out of any breach of any warranty. Because some states do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. In such states, the respective liability of efile.com, its employees, agents, successors, assigns, affiliates, web site co-branding providers, and content or service providers' respective liability is limited to the greatest extent permitted by such state law.

You agree to defend, indemnify, and hold efile.com and its affiliates harmless from any and all claims, liabilities, costs, and expenses, including reasonable attorneys' fees, arising in any way from your use of the service or the placement or transmission of any message, information, software, or other materials through the service by you or users of your account or related to any violation of these terms of service by you or users of your account.

You acknowledge and agree that efile.com may, in its sole discretion, deny you access through efile.com to any materials stored on the internet, or deny you access to third party services, merchandise, or information on the internet through efile.com. efile.com shall have no responsibility to notify any third party providers of services, merchandise, or information nor any responsibility for any consequences resulting from lack of notification.

You acknowledge and agree that efile.com and any of its website co-branding providers have no responsibility for the accuracy or availability of information provided by linked sites. Links to external web sites do not constitute an endorsement by efile.com or its website co-branding providers of the sponsors of such sites or the content, products, advertising, or other materials presented on such sites. The links on this web site will take you to other sites where the electronic filing of taxes takes place. You acknowledge and agree that efile.com shall not be responsible or liable with regard to any electronic tax filing which may be conducted on such sites, non-efile.com web sites, and any other web site which may be linked to or from the efile.com site.