1. Stewart Persky & Assoc., P.C. will not engage in illegal or unethical activities.
2. All information provided to Stewart Persky & Assoc., P.C. will be held in strictest confidence. We will not release any information whatsoever without your approval.
3. You as a taxpayer are responsible for additional taxes, interest and penalties imposed by government. Our goal is to help you minimize these payments.
4. The Audit Representation Service does not cover notices, audits, etc. initiated by the government prior to the date of our confirmation letter to you. Nor does the Audit Representation Service cover non-income tax matters such as payroll and sales taxes.
5. The Audit Representation Service covers only the year signed up for. Our acceptance of the return for this service presumes no fraud or misrepresentations, which would extend the normal statute of limitations period or result in criminal proceedings against the taxpayer. Our representation does not cover such fraud or other illegal activities.
6. Audit representation covers only the meetings and discussions with the examining agent. If you want to challenge the examiner's findings, such appeal constitutes a separate service subject to billing at standard hourly rates and may require legal representation.
7. To activate the Audit Representation Service, Stewart Persky & Assoc., P.C. must have a copy of your tax return and your account must be paid in full. We reserve the right to refuse service or add a surcharge based on a high susceptibility to audit, errors detected on the return or if material misrepresentations are made to us regarding the size of the return or prior government contact.
8. The taxpayer is ultimately responsible for the tax return including all backup, documentation for all items of income and deductions including receipts, vehicle logs, etc.
9. The return must be timely filed (including extensions). Returns filed after April 15 may result in penalty and interest charges imposed by the government. The handling of such notices by Stewart Persky & Assoc., P.C. would result in an additional surcharge.
10. Notices are to be sent to Stewart Persky & Assoc., P.C. within 48 hours of receipt from the government.
11. The Audit Representation Service covers an audit or correspondence only for the return specified on the confirmation letter. An audit or correspondence for any pass through entities or any other related taxpayers constitute separate services subject to billing at standard hourly rates. However, the Audit Representation Service may be available for related taxpayers or pass through entities. Please contact our office for details.

Persky & Assoc., P. C.
Certified Public Accountants