Effective Date: November 6, 2025

These Terms of Use (“Terms”) govern your access to and use of the online platform, websites, mobile applications, and related services (collectively, the “Platform”) provided by Tax AI, Inc. (“Company,” “we,” “us,” or “our”). By creating an account, accessing, or using the Platform, you agree to be bound by these Terms. If you do not agree to these Terms, do not use the Platform.

These Terms apply to both individual users and entities. If you are using the Platform on behalf of a company, organization, or other entity, you represent and warrant that you are authorized to accept these Terms on its behalf and to bind that entity to these Terms.

IMPORTANT NOTICE: BY AGREEING TO THESE TERMS, YOU AGREE TO RESOLVE DISPUTES THROUGH BINDING ARBITRATION (NOT IN COURT), AND YOU WAIVE ANY RIGHT TO A JURY TRIAL OR TO PARTICIPATE IN A CLASS ACTION. SEE SECTION 17 BELOW FOR DETAILS.

1. The Platform; No Tax or Legal Advice

The Platform provides tools, workflows, and interfaces to help users assess and arrange payment options for back taxes and, where available, to initiate or manage payment arrangements with the Internal Revenue Service (“IRS”) (the “Tax Authority”). Core features may include guided
workflows to evaluate eligibility for installment agreements or other resolution options; secure document upload and storage; retrieval of IRS account data and transcripts with your authorization; dashboards and reminders to help track due dates and payment schedules; and identity verification and fraud-prevention measures. The Platform may also provide general information and self-directed guidance.

The Platform does not provide tax, legal, accounting, or financial advice; does not prepare or file tax returns; does not create a tax preparer-client, CPA-client, attorney-client, or fiduciary relationship; and should not be used as a substitute for professional advice tailored to your circumstances. You are solely responsible for the accuracy, completeness, and legality of any information you submit and for your tax, legal, and financial decisions.

We are not a law firm, accounting firm, financial advisory firm, or a bank. We do not hold deposits, provide lending, or offer investment or banking services. Where payment services are enabled, payments may be facilitated by third-party payment processors or financial institutions. We do not
guarantee that any particular payment option will be available or approved by a Tax Authority.

2. Eligibility and Jurisdiction

You may use the Platform only if you: (a) are at least 18 years of age (or the age of majority in your state of residence), and (b) have the legal capacity to enter a binding contract. If you use the Platform on behalf of a business, you must have authority to bind that business. By using the Platform, you represent and warrant that you satisfy these requirements and that your use will comply with all applicable laws and regulations of the United States, including those of all 50 states and the District of Columbia.

The Platform is intended for use in the United States. We do not represent that the Platform is appropriate or available for use in other jurisdictions. You are responsible for compliance with all local laws that apply to you.

3. Account Registration and Security

To access certain features, you must create an account by providing accurate and complete information. You agree to keep your account information up to date and to maintain the confidentiality of your login credentials. You are responsible for all activities that occur under your account. You agree to promptly notify us of any unauthorized use or suspected breach of security. We may require identity verification and may deny, suspend, or terminate accounts that we believe are misused or present risk.

4. User Information; Authorization to Share with Third Parties
You may be asked to provide information about your identity, business, income, tax liabilities, payment sources, government identifiers, and related data to enable Platform features. This may include, where enabled, information used for identity verification and fraud prevention (such as
images of government-issued identification and biometric identifiers used solely for authentication), and authorization for us to request IRS account data and transcripts on your behalf. You represent and warrant that all information you provide is true, accurate, and complete and that
you have the right to provide it.

Where applicable, we comply with the restrictions on the use and disclosure of tax return information set forth in 26 U.S.C. § 7216 and its implementing regulations. To the extent required by law, we will obtain your informed consent before using or disclosing tax return information in a manner not otherwise permitted by statute or regulation.

You authorize us to use and disclose your information to:

• Provide the Platform and related customer support.
• Retrieve IRS account data and transcripts and transmit data to Tax Authorities as directed by you to facilitate your payment arrangements or applications.
• Work with third-party service providers, such as identity verification and know-your-customer vendors, payment processors, financial institutions, cloud hosting, data storage and analytics providers, and customer support vendors, for purposes consistent with these Terms and our Privacy Policy.
• Comply with law, regulation, legal process, and governmental requests.
• Retrieve personal financial data from your financial institutions and payroll providers, for the purpose of creating a personal financial statement required by the IRS, including for purposes of determining your ability to pay and to help guide you in selecting the appropriate repayment plan option based on your needs.

5. Identity Verification and Biometric Information

We may partner with a third-party provider to facilitate identity verification and fraud prevention. This process may involve the collection of images of government-issued identification and facial imagery by the third-party provider. This information is collected directly by the provider and is subject to their privacy policy. We do not collect, access, or store biometric information or ID images submitted through this workflow.

6. User Responsibilities; Prohibited Activities

You are solely responsible for your use of the Platform and for complying with all laws applicable to your tax obligations and payment arrangements. Without limiting the foregoing, you agree not to:

• Submit false, fraudulent, or misleading information or impersonate others;
• Use the Platform to evade tax obligations or violate any law or regulation;
• Interfere with the Platform’s operation or attempt to bypass security measures;
• Reverse engineer or create derivative works from the Platform, except to the extent such restriction is prohibited by law;
• Use any automated means to access the Platform except as expressly permitted;
• Infringe or violate intellectual property, privacy, or other rights;
• Use the Platform for any purpose that is competitive with, or to develop or enhance any product or service that competes with, the Platform or any services we offer;
• Upload malicious code or content; or
• Resell, sublicense, or otherwise make the Platform available to third parties without our prior written consent.

We may suspend or terminate access for violations of these Terms, suspected fraud, security risks, or as required by law or a Tax Authority.

7. Tax Authority Relationships and Decisions

We do not control Tax Authorities’ policies, decisions, or processing. We do not guarantee approval of any payment plan, penalty abatement, or other relief. You are responsible for confirming the status of any filings, payments, and account balances with the relevant Tax Authority. You must review Tax Authority notices and comply with all deadlines. You authorize us to communicate with Tax Authorities on your behalf as directed by you through the Platform, subject to applicable authorization forms and laws.

8. Intellectual Property

The Platform and its content, features, software, interfaces, designs, and documentation are owned by us and our licensors and are protected by copyright, trademark, patent, trade secret, and other laws. Except for the limited rights expressly granted in these Terms, no rights are transferred to
you. You may not remove or alter proprietary notices. Feedback you provide may be used by us without restriction or compensation and you hereby grant us a worldwide, non-exclusive, royaltyfree, perpetual license to host, use and otherwise exploit such feedback for any purpose.

8A. User Data; Ownership; License

As between you and us, your tax, financial, and other personal information that you submit to the Platform remains your property. You hereby grant us and our service providers a limited, worldwide, non-exclusive, royalty-free license to host, use, reproduce, process, transmit, and display such information solely as necessary to provide, maintain, secure, and improve the Platform, to comply with law, and as otherwise permitted by these Terms and our Privacy Policy. We may create and use de-identified or aggregated data that does not identify you for analytics, service improvement, and reporting. We may use and share aggregated or de-identified data that does not identify you for analytics, research, benchmarking, marketing, or product development purposes. Such data may be derived from your use of the Platform but will not identify you or be used to target you individually.

You may be asked to submit photos (for example, a “selfie” and/or images of a government-issued ID) for identity verification and security. We may receive and store such photos. We do not create, derive, or process geometric facial measurements (including facial geometry, facial vectors, or
faceprints) from these photos, and we do not use them for facial recognition. We use photos only for identity verification, security, and compliance purposes, and retain them only as long as reasonably necessary for those purposes and as required by law.

9. E‑Sign Consent; Communications

By using the Platform, you consent to receive disclosures, notices, and communications electronically, including via email, in-app messages, and SMS, to the extent permitted by law. You agree that electronic communications satisfy any legal requirement that such communications be in writing. You must maintain a valid email address and, if applicable, a mobile number. You may withdraw consent by contacting us, but doing so may limit your ability to use the Platform.

9A. Automated Tools and AI Features

Some features of the Platform may incorporate automation or artificial intelligence (AI), which may include logic-based tools, statistical models, or machine learning, to assist in pre-filling information, generating suggestions, summarizing content, or estimating potential outcomes. These features are provided solely for your convenience and are intended to support your self-directed use of the Platform. Outputs generated through these features are for informational purposes only and do not constitute legal, tax, accounting, or financial advice, or any representation regarding your eligibility for tax relief, payment arrangements, or other outcomes.

You acknowledge and agree that all decisions made in connection with your tax filings, payment arrangements, or other actions remain your sole responsibility. We do not warrant that any output generated by automated or AI-enabled features will be complete, accurate, current, or suitable for your specific situation. You are solely responsible for reviewing and independently verifying all information provided through these features before relying on or acting upon it.

We may engage third-party service providers to support certain automated or AI-enabled functionality. While we take steps designed to require that such providers implement appropriate confidentiality and security safeguards, we do not control and are not responsible for their acts or omissions.

Use of AI-enabled features may be optional or subject to separate terms or disclosures. We reserve the right to modify, suspend, or discontinue any such features at any time without notice. In addition, certain features may be limited, unavailable, or disabled for information classified as “tax
return information” under 26 U.S.C. § 7216 unless and until the necessary consent is obtained as required by law.

10. Third-Party Services and Links

The Platform may contain links to or integrations with third-party websites, content, or services that are not under our control, including identity verification providers, payment processors, or cloud service providers. We are not responsible for such third parties, including their content, accuracy, terms, policies, or actions. Your use of third-party services is entirely at your own risk and subject to their respective terms and privacy policies.

Inclusion of a third-party link or integration does not imply endorsement. We disclaim all liability arising from your use of any third-party services, and you are solely responsible for reviewing applicable terms and assessing their suitability. You should contact the third party directly with any concerns.

11. Modifications to the Platform and Terms

We may modify, suspend, or discontinue any feature or component of the Platform at any time. We may update these Terms from time to time. Material changes will be posted in the Platform or otherwise communicated. Your continued use after changes become effective constitutes your acceptance of the revised Terms. If you do not agree to the changes, you must stop using the Platform.

12. Disclaimers

THE PLATFORM IS PROVIDED “AS IS” AND “AS AVAILABLE.” TO THE MAXIMUM EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, EXPRESS, IMPLIED, OR STATUTORY, INCLUDING ANY WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, ACCURACY, AND QUIET ENJOYMENT. WE DO NOT WARRANT THAT THE PLATFORM WILL BE UNINTERRUPTED, SECURE, OR ERROR-FREE, OR THAT DEFECTS WILL BE CORRECTED. INFORMATION PROVIDED THROUGH THE PLATFORM, INCLUDING THROUGH AUTOMATED FEATURES, MAY BE GENERAL IN NATURE AND MAY NOT REFLECT THE MOST CURRENT TAX LAWS OR GUIDANCE. YOU ALONE ARE RESPONSIBLE FOR YOUR TAX FILINGS, PAYMENTS, AND COMPLIANCE.

Some jurisdictions do not allow limitations on implied warranties, so the above limitations may not apply to you to the extent prohibited by applicable law.

13. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY LAW, IN NO EVENT WILL WE OR OUR AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, LICENSORS, OR SERVICE PROVIDERS BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, DATA, GOODWILL, OR REPUTATION, ARISING OUT OF OR RELATED TO YOUR USE OF OR INABILITY TO USE THE PLATFORM, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, OUR TOTAL LIABILITY FOR ANY CLAIMS ARISING OUT OF OR RELATED TO THE PLATFORM OR THESE TERMS WILL NOT EXCEED THE GREATER OF: (A) THE AMOUNTS YOU PAID TO US FOR THE PLATFORM IN THE TWELVE (12) MONTHS PRECEDING THE EVENT GIVING RISE TO THE CLAIM; OR (B) ONE HUNDRED DOLLARS ($100). THESE LIMITATIONS APPLY TO ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR OTHERWISE.

Some jurisdictions do not allow certain limitations of liability. In such cases, our liability will be limited to the maximum extent permitted by law.

14. Indemnification

You agree to defend, indemnify, and hold harmless us and our affiliates, officers, directors, employees, agents, licensors, and service providers from and against any claims, losses, liabilities, damages, costs, and expenses (including reasonable attorneys’ fees) arising out of or related to: (a) your use of the Platform; (b) your violation of these Terms or applicable law; (c) your information that you provide to us, including its accuracy or legality; (d) your interactions with any Tax Authority; or (e) any payment instructions you authorize.

15. Compliance; Regulatory Matters

We are committed to operating the Platform in accordance with applicable U.S. laws and regulations. You are responsible for ensuring that your use of the Platform complies with all laws and regulations applicable to you, including those related to tax, payments, data privacy, and export controls.

To the extent we handle personal information or tax return information, we will do so in accordance with applicable law. We reserve the right to take actions we deem reasonably necessary to comply with law, manage risk, respond to governmental requests, or protect the Platform, including by placing holds, limiting functionality, or declining transactions.

We acknowledge that, to the extent we are subject to 26 U.S.C. § 7216 and related regulations, we will use and disclose tax return information only as permitted by applicable law, including with proper consents where required. In all such cases, we will implement safeguards consistent with applicable IRS guidance, such as Publication 1075.

16. Suspension; Termination

We may suspend or terminate your access to the Platform at any time with or without notice if we believe you have violated these Terms, present a security or legal risk, or as otherwise necessary to protect the Platform or comply with law. You may stop using the Platform at any time. Upon termination, your right to use the Platform ceases immediately. Sections intended to survive termination will continue in effect, including Sections 1, 4, 6-15, 17-22.

17. Dispute Resolution; Arbitration; Class Action Waiver

Please read this Section carefully. It affects your legal rights.

a. Informal Resolution. Before filing a claim against us, you agree to try to resolve the dispute informally by contacting us at legal@tax-ai.us with “Dispute” in the subject line and a description of your claim. If we cannot resolve the dispute within 60 days, either party may proceed as described below.

b. Binding Arbitration. Except for disputes that qualify for small claims court, any dispute, claim, or controversy arising out of or related to these Terms or the Platform will be resolved by binding arbitration administered by the American Arbitration Association (“AAA”) under its Consumer Arbitration Rules if you are an individual or its Commercial Arbitration Rules if you are a business entity. The arbitration will take place in the county (or parish) of your residence or principal place of business, or another mutually agreed location, and may be conducted by video or telephone, as
appropriate. The arbitrator has exclusive authority to resolve all disputes covered by this Section, including arbitrability.

c. Class Action and Jury Trial Waiver. YOU AND WE AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN YOUR OR OUR INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, CONSOLIDATED, OR REPRESENTATIVE PROCEEDING. UNLESS YOU AND WE AGREE OTHERWISE, THE ARBITRATOR MAY NOT CONSOLIDATE CLAIMS OR PRESIDE OVER ANY FORM OF REPRESENTATIVE OR CLASS PROCEEDING. YOU AND WE WAIVE THE RIGHT TO A JURY TRIAL.

d. Injunctive Relief. Notwithstanding the foregoing, either party may seek temporary or injunctive relief in court to protect its confidential information or intellectual property, or to enforce the Class Action Waiver, pending a final decision by the arbitrator.

e. Opt-Out. You may opt out of this arbitration provision within 30 days of first accepting these Terms by sending written notice to Attn: Arbitration Opt-Out; Tax AI, Inc. 8000 Avalon Blvd, 2nd Floor, Alpharetta, GA 30009, including your name, account email, and a statement that you opt out of arbitration. Your opt-out will not affect other provisions of these Terms.

f. Costs and Fees. Payment of filing, administration, and arbitrator fees will be governed by AAA rules. The arbitrator may award fees and costs to the prevailing party to the extent permitted by applicable law.

18. Governing Law; Venue

These Terms and any dispute between you and us will be governed by the laws of the State of Georgia, without regard to its conflict of laws principles, and by applicable federal law. Subject to the arbitration provision above, the state and federal courts located in Fulton County, Georgia] will have exclusive jurisdiction for any claims not subject to arbitration, and you consent to personal jurisdiction and venue in those courts.

19. Export and Sanctions Compliance

You represent that you are not located in, a resident of, or organized under the laws of any jurisdiction subject to comprehensive U.S. sanctions, and you are not identified on any U.S. government restricted party list. You may not use the Platform in violation of U.S. export or sanctions laws.

20. Beta Features; Updates

We may offer beta or experimental features that may be modified or discontinued at any time and may be subject to additional terms. We may update the Platform automatically and you consent to receive updates.

21. Notices

We may provide notices to you via the Platform, email, SMS, or mail using the contact information associated with your account. You are responsible for keeping your contact information current. Legal notices to us must be sent to: Tax AI, Inc., Attn: Legal, Tax AI, Inc. 8000 Avalon Blvd, 2nd Floor, Alpharetta, GA 30009], with a copy to legal@tax-ai.us.

22. Miscellaneous

a. Entire Agreement. These Terms, together with any applicable feature-specific terms and our Privacy Policy, constitute the entire agreement between you and us regarding the Platform and supersede prior agreements on the same subject.

b. Severability. If any provision of these Terms is held invalid or unenforceable, that provision will be enforced to the maximum extent permissible, and the remaining provisions will remain in full force and effect.

c. Waiver. Our failure to enforce any provision of these Terms is not a waiver of our rights to do so later.

d. Assignment. You may not assign or transfer your rights or obligations under these Terms without our prior written consent. We may assign these Terms without restriction, including to an affiliate or in connection with a merger, acquisition, or sale of assets.

e. Headings. Headings are for convenience only and do not affect interpretation.

f. Force Majeure. We will not be liable for any delay or failure to perform due to events beyond our reasonable control, including acts of God, labor disputes, internet or telecom failures, governmental actions, or acts by Tax Authorities.

g. Relationship of the Parties. Nothing in these Terms creates a partnership, joint venture, agency, or fiduciary relationship.

23. Contact

For questions about the Platform or these Terms, contact us at legal@tax-ai.us or:

Tax AI, Inc.
8000 Avalon Blvd, 2nd Floor, Alpharetta, GA 30009
(833) 367-6691

24. State-Specific Disclosures

To the extent required by law, certain state-specific disclosures may apply to your use of the Platform’s features, including those related to payment, electronic communications, privacy, biometric data, and subscription renewals. These disclosures may be made available within the Platform, during relevant workflows, or upon request.

In certain jurisdictions (such as Illinois, Texas, and Washington), laws may impose specific requirements regarding the collection and use of biometric information. If a third-party provider collects biometric information for identity verification, they are responsible for complying with those requirements, including obtaining any required consent. We do not collect or store biometric information.

For California residents, if you enroll in a subscription that renews automatically, the renewal terms will be disclosed clearly before purchase. You may cancel as described in your account settings. You also have rights under the California Consumer Privacy Act, as described in our Privacy Policy.

New York residents: By using the Platform, you consent to receive records and communications electronically, subject to your right to withdraw consent as described in Section 9.

In the event of a conflict between these Terms and any non-waivable state-specific rights or disclosures, the latter will control to the extent required by law.

25. California Users

If you are a California consumer, you may have additional rights under California law. Our Privacy Policy describes how we collect, use, and disclose personal information and how you may exercise your rights. If you have a complaint, you may contact the Complaint Assistance Unit of the Division of Consumer Services of the California Department of Consumer Affairs in writing at 1625 North Market Blvd., Suite N 112, Sacramento, CA 95834, or by telephone at (800) 952‑5210.

26. Acknowledgment

By clicking “I Agree,” creating an account, or using the Platform, you acknowledge that you have read, understood, and agree to be bound by these Terms and our Privacy Policy. If you do not agree, do not use the Platform.