Terms

Privacy Policy & Third Party Consent

Privacy Policy

James F. Andrews, Jr., CPA LLC is a Certified Public Accounting firm located in New Jersey.  It is the policy of James F. Andrews, Jr., CPA LLC that we have an affirmative and continuing obligation to respect the privacy of our clients and to protect the security and confidentiality of our clients’ nonpublic personal information. We value your trust and confidence and we want to assure you your personal information is kept completely confidential by us. As Certified Public Accountants and members of the American Institute of CPA’s, we adhere to the highest level of professional ethical responsibility and obligations as required by the AICPA's Code of Professional Conduct.

We do not share our client's personal information with outside parties without the client's express consent. Federal law requires us to provide a consent form to the client. Unless authorized by law, we cannot disclose, without consent, a client's tax return information to third parties for any purposes other than the preparation and filing of their tax returns.  We are also required to obtain a consent form before releasing financial information to Third Party.

What Personal Information Do We Collect?

In order to meet your needs in the course of tax return preparation, tax and financial planning, compliance and other engagements for you, we collect various types of personal information about you from the following sources:

• Information we receive from you in person, by the phone, mail or e-mail, through our website, secure portal, tax preparation worksheets and other documents or forms we use in preparing your tax return or providing other services for you. Such information includes, for instance, your name, address, Social Security number, income, investment & other assets and other tax and financial information about you.

• Information we receive from others about your transactions or relationships with them. Such information includes, for instance, investment, loan or banking activity, balances or account numbers, legal agreements and documents and other information we gather in the course of providing services to you.

• Information we receive from a consumer reporting agency, such as your credit history and outstanding loan balances.

Is Personal Information Shared with Others?

We do not share any personal information about you with anyone without your express consent, except as permitted by law and as described below.

The law permits or requires disclosure in certain instances, such as if we must share information to protect against fraud, in response to a court subpoena, or as part of actual or threatened legal proceedings.

We may share any information we collect (except for consumer reporting agency information, which we do not disclose) to nonaffiliated companies which perform support services on our behalf (such as tax or data processing, transmission of electronic returns or data, records retention and mailing services). We do not sell or otherwise disclose our client list or any of your information to outside companies for their marketing or solicitation use.

We may also share your information with other parties who help assure our compliance with professional accounting standards (such as peer review), or who conduct due diligence procedures, such as if we consider a sale or merger of our practice.

How Do We Protect the Confidentiality and Security of Your Personal Information?

Keeping your information confidential and secure is of utmost importance to us. We follow standard industry practices to actively protect the confidentiality, security and integrity of your personal information. We also maintain physical, electronic and procedural safeguards to guard your personal information. All our employees and contractors are bound by internal confidentiality policies and are subject to disciplinary action and/or penalty for any policy violations. We also take appropriate precautions such as requiring you to furnish us with a Third Party Disclosure Authorization agreement before sharing your tax return or financial information with any outside third parties.

Should you become an inactive client or should our relationship end, we will continue to protect the confidentiality and security of your personal information in accordance with this privacy policy and written information security plan (WISP).

What If I Want James F. Andrews, Jr., CPA LLC to Release My Information?

Federal Law requires us to obtain your written consent before releasing your tax return information to a third-party. We also require a similar consent before releasing financial information to a third-party. During the course of time, should an occasion arise in which you require us to release tax return or financial information directly to a third-party, it will be necessary for you to complete and sign a consent form. 

Our Pledge to You.

As CPA’s, our professional and ethical obligations and responsibilities have always demanded no less than the highest regard for the confidentiality of your personal information and the security of your privacy. We will protect your personal information, use it only as necessary and perform our engagements so as to always maintain your trust and confidence in us.

Disclaimer & Disclosure Statements

Disclaimer Statement

Any information on andrews-cpa.com is provided for general educational purposes only and may not reflect potential changes in federal, state or local laws & regulations including any accounting guidelines governed by industry groups, federal and/or local agencies.  Before taking any action based on information contained or accessed on this website, we strongly encourage you to consult with an appropriate professional advisor about your specific situation.

Data Exchange between Client and Firm, Confidential Information and Safeguards

Do not send us any information containing confidential and/or personally identifiable information via this website or unencrypted e-mail.  It is our policy that confidential and/or personally identifiable information will not be transmitted (sent or accepted by the firm) in any unprotected format, such as e-mails in plain text, rich text, html or e-mail attachments unless encryption or password protection is in use. Passwords must be communicated to the receiving party via a method other than what is used to send the data; such as a phone call or text message.  

To facilitate secure & complaint information exchange, we provide all our clients with access to our secure portal through Intuit Link ("Client Portal").  To access the Client Portal, you will need to receive an e-mail invitation from our firm, once received, you will need to click on the link in the e-mail to setup your account and password.  Clients can then exchange secure documents and information via the Client Portal button on our homepage (andrews-cpa.com).

Under federal law, financial institutions must protect the consumer information they collect. The Gramm-Leach-Bliley (GLB) Act requires companies defined under the law as “financial institutions” to ensure the security and confidentiality of this type of information. The “financial institutions” definition includes professional tax preparers. As part of its implementation of the GLB Act, the Federal Trade Commission issued the Safeguards Rule, which requires financial institutions under FTC jurisdiction to have measures in place to keep customer information secure. The Safeguards Rule requires us to develop a written information security plan (WISP) that describes our program to protect customer information.  We make our WISP available by request only to all prospective and current clients.  Our WISP is reviewed periodically and updated to reflect changing technologies and regulations.

Document Retention

James F. Andrews, Jr., CPA LLC accumulates client information during the course of providing its services. While we do retain encrypted, electronic copies of your information for our own purposes and requirements, it is the clients who have primary responsibility to maintain their own records, specifically original documents. 

ID Theft Restoration

Essential, Standard & Premium (Excludes Basic)

Comprehensive, personalized recovery services for identity incidents included for all packages, services include:

• 24/7 access to ID restoration advocates

• Notifications to banks and agencies if other forms of ID were stolen.

• Fraud alerts on credit records.

• Daily credit monitoring from all three bureaus for 6 months after ID theft has been reported.

• Unlimited Legal Care at Discounted Rates 

Separate disclosures and exclusions apply, see Additional Terms & Conditions, "ID Theft Protection Membership Program Agreement" for details

Representation

First, a brief discussion on the types penalties and interest (P&I) assessed by taxing authorities:   Both the federal and state governments will assess P&I for a variety of reasons.  IRS will assess a penalties for variety of reasons.  This link will direct you to IRS' website regarding penalties and interest.

If your tax return is selected for review, adjustment, examination, compliance check, or an audit by a federal, state or local taxing authorities, please know that any proposed adjustments by the examining parties are subject to certain rights of appeal.  Generally speaking, assessed penalties can potentially be abated for "reasonable cause;" however, there are no general provisions in tax laws or regulations to waive interest.

Details representation support per per package:

• Basic package & Essential package -  In the event your tax return is selected for review, adjustment, examination, compliance check, and/or an audit, our firm will be available upon request to represent you.  Fees for these services, responses and all communications with agencies, examiners, authorities and and/or other 3rd-parties will be based upon the amount of time required at standard hourly billing rates, plus out-of-pocket expenses. 

• Standard package - In the event your tax return is selected for review, adjustment, examination, compliance check and/or an audit, our firm will be available upon request to represent.  Fees for these services, responses, and written communications with agencies, examiners and authorities are included in the Standard package.  Any telephonic, video and/or in-person representation communications with agencies, examiners, authorities and and/or other 3rd-parties are not included in the Standard package.   Additional fees for any telephonic, video and/or in-person representation communications with agencies, examiners and authorities will be based upon the amount of time required at standard hourly billing rates, plus out-of-pocket expenses.  

• Premium package -  In the event your tax return is selected for review, adjustment, examination, compliance check and/or an audit, our firm will be available upon request to represent you.  Fees for these services, responses, and all communications (written, telephonic, video and in-person) are included in the Premium package subscription along with our $1 Million Tax Audit Defense protection coverage.  Separate disclosures and exclusions apply, see Additional Terms & Conditions, "$1 Million Tax Audit Defense Membership Program Agreement" for details.

Additional Terms & Conditions

1) ID Theft Protection Membership Program Agreement

2) $1 Million Tax Audit Defense Membership Program Agreement

1) ID Theft Protection Membership Program Agreement

Services provided by Company under the Program: From the date the IRS and/or state (if applicable) has acknowledged transmission of your Return and Company receives payment of the Company Program Fee paid on Member's behalf by the James F. Andrews, Jr., CPA LLC and for a period of one (1) year (the Membership Term), Company will provide the Taxpayer with the following services (collectively, the "Services"):

Identity Theft Restoration: Taxpayer is provided with toll free telephone access to a Certified Identity Theft Risk Management Specialist who will provide Taxpayer with the following recovery services (1):

• Investigate and confirm the fraudulent activity, including known, unknown and potentially complicated additional sources of identity theft.

• Place phone calls, send electronic notifications, and prepare appropriate documentation on the member's behalf, including dispute letters for defensible complaints to any and all appropriate state agencies and financial institutions.

• Issue fraud alerts and victim statements, when necessary, with the three consumer credit reporting agencies, the FTC, SSA, and U.S. Postal Service.

• Submit ID Theft Affidavit to involved creditors for card cancellation and new card issuance.

• Contact, follow up and escalate issues with affected agencies, creditors, financial institutions, to reinforce member's rights.

• Assist the member in notifying local law enforcement authorities to file the appropriate official reports.

• Utilize real time access to public records reports including DMV, criminal, address changes, liens, and judgments for further investigation where applicable.

• Provide peace of mind and resolution of key issues from start to finish as swiftly as possible.

• Provide members with a "Case Completion Kit" including copies of documentation, correspondence, forms and letters for their personal records.

• Provide daily identity monitoring with all three credit bureaus for six months.

(1) Requires Taxpayer to sign a Special Limited Power of Attorney

• Unlimited Legal Care at Discounted Rates (ID Theft related care only)

  • As an Identity theft victim, Member is also provided access to a proprietary attorney network that will represent Member at the low hourly rate of $125.00, or when appropriate, approximately 40% off their usual and customary hourly rate, for all extended legal care. Member may use Program to prosecute identity theft thieves. This Program provides unlimited discounted legal care, at capped hourly rates, enabling Member to both defend yourself and prosecute thieves.

2) $1 Million Tax Audit Defense Membership Program Agreement

The terms and conditions of this $1 Million Tax Audit Defense Membership Agreement (the "Agreement") govern the Protection Plus $1 Million Tax Audit Defense Membership Program ("Program") provided to members of the Program ("Members") by Tax Protection Plus, LLC and the American Advantage Association (cumulatively referred to as "Company"). By accepting enrollment in the Program, you are agreeing to the terms of this Agreement.

1. Definitions: The following definitions are applicable to the Agreement.

a. "ERO" means the Electronic Return Originator participating in the Program approved and authorized by Company.  James F. Andrews Jr., CPA LLC is the ERO.

b. "Protection Plus $1 Million Tax Audit Defense Membership Program" (or the "Program") is a service program offered by Company and is provided and paid for as part of the tax preparation services.

c. "Return" means an IRS acknowledged individual federal tax return form 1040 and 1040SR and/or a state acknowledged individual state return (if applicable) for the previous year's tax return and is not otherwise excluded in this Agreement.

d. "Negligence" means failure on the part of the tax preparer to exercise the care or apply the effort to research IRS and/or state tax codes, instructions and guidelines that a reasonably prudent tax preparer would exercise in their efforts to comply with IRS and/or state tax codes in the preparation of a tax Return; or failure on the part of the Taxpayer to exercise the care or apply the effort that a reasonably prudent person would exercise in providing their tax preparer with complete and accurate information to enable them to accurately prepare the tax Return.

e. "Tax Preparer" means the individual completing and signing the acknowledged Return as the paid preparer.  James F. Andrews Jr., CPA LLC is the Tax Preparer

f. "Taxpayer" or "Member" means the individual (or individuals if filing a Joint Return) for whom the Tax Preparer completes and signs an acknowledged Return.

g. "Company" Tax Protection Plus, LLC and the American Advantage Association

h. "Company Program Fee" the Company established fee charged by Company for a Taxpayer to participate in the Program and paid to Company by the ERO (James F. Andrews Jr., CPA LLC)

2. Services provided by Company under the Program: From the date the IRS or state (if applicable) has acknowledged transmission of your Return and Company receives payment of the Company Program Fee and for a period of three (3) years (for Federal Returns) and four (4) years for state Returns) after the April filing deadline for the Return (the Membership Term), if the IRS or state audits or issues a letter or notice regarding the Taxpayer's Return, Company will provide the Taxpayer with the following services to be performed exclusively by Company representatives for up to $1,000,000.00 in service fees at Company's then current retail rate structure for such services (collectively, the “Services”):

2.1 Evaluation of all related IRS and/or state correspondence.

2.2 Explanation of case requirements and the available options.

2.3 Professional IRS and/or state document review, consultation and organization.

2.4 Drafting of letters and other necessary correspondence with the IRS and/or state as needed.

2.5 Assistance with telephone communication with the IRS and/or state agent for explanations and discussions during the audit process.

2.6 Assistance with all IRS forms unless excluded below in section 3.

2.7 Assistance with denied credits, including: Earned Income Credit, Child and Dependent Care Credit, Education Credits, Child Tax Credit, Additional Child Tax Credit, Adoption Credit, Credit for the Elderly or Disabled, Savers Credit.

2.8 Assistance with rejected W-7 applications.

2.9 Assistance with IRS and/or state Identity Theft

2.10 Tax debt relief including but not limited to Installment Agreements, Offers in Compromise, Tax Penalty Abatement, Tax Liens, Wage Garnishment Relief, and Innocent Spouse Relief provided that Taxpayer meets all guidelines for approval of the applicable debt relief and pays all associated governmental fees. Note: Taxpayers with unpaid prior tax debt may not qualify for assistance with some or all tax debt relief options, including but not limited to Offers in Compromise.

2.11 Representation before the IRS or state taxing authority by a credentialed Company representative, when Company, in its sole discretion, determines such representation is necessary.

2.12 Legal representation in a federal or state tax court by a Company appointed tax attorney, when Company, in its sole discretion, determines such legal representation is the most advisable option.

2.13 The Services are subject to change, modification, or substitution at any time without notice to the Member. In order to receive Services, a Member must access the services as instructed within the Membership materials provided.

3. Program Exclusions: The following types of tax returns and or Inquiries are specifically excluded. Company is under no obligation to provide Taxpayer with the Services in connection with such returns and or Inquiries:

3.1 Non-Resident returns.

3.2 Returns other than individual 1040 and 1040SR and state Returns including, but not limited to, corporate, partnership, trust, estate, gift and employment returns.

3.3 Returns in which the Taxpayer, Tax Preparer or ERO had knowledge of additional taxes owed as of the date Taxpayer enrolled in the Program.

3.4 Returns prepared with Negligence, recklessness, intentional misrepresentation or fraud.

3.5 Local, city and county tax returns.

3.6 Returns that have become subject to IRS or state criminal investigations.

3.7 Inquiries and/or notices related to foreign income, flow-through entities (partnerships and S-corporations as reported on Schedule K), court awards and damages, bartering income, cancelled debt, estate tax or gift tax.

3.8 Inquiries and/or notices related to the following credits: Foreign tax credit, Plug-in electric vehicle credit, Residential energy efficient property credit, Mortgage interest credit, Credit to holders of tax credit bonds, Health coverage tax credit, "Credit" for prior year minimum tax, "Credit" for excess railroad retirement tax withheld.

3.9 When there is a lack of clarity from the IRS and/or state taxing authorities, we may not be able to provide complete assistance.

3.10 Any services performed by any individual or company other than the Services performed by Company or a Company appointed representative.

4. Taxpayer Responsibilities: In order for Company to be obligated to provide the Services to Taxpayer, the Taxpayer agrees to take the following actions:

4.1 Contact the IRS and/or state (with the assistance of Company) per the audit notice received to request an extension of the deadline for responding,

 4.2 Notify Company of any IRS and/or state correspondence or notice regarding the Return within thirty (30) days from the date of such notice along with a complete copy of the Return.

4.3 Provide Company any further assistance or documents as requested that support claims made on the Return.

5. Disclosure of Information: Taxpayer hereby agrees that his/her specific Taxpayer information, including all information that Taxpayer has disclosed to the ERO or has been included on the Return, may be disclosed by the ERO to Company and used by Company in the manner consistent with this Agreement.

6. Cancellation: If, for any reason, a Member is not satisfied with the Program and wishes to terminate his/her membership, the Member may cancel the membership by notifying Company in writing or by telephoning a Program representative. Membership in the Program shall terminate on the date that Company receives written notice of cancellation.

7. Member Representations and Acknowledgements: In return for the Services available under the Program, the Member makes the following representations and acknowledgements:

7.1 Member has read this Agreement carefully and understands the Program.

7.2 Member may cancel his/her Program membership at any time before the conclusion of the Membership Term.

7.3 Membership in the Program and benefits thereunder are not assignable without the express written consent of Company. Member agrees that he/she will use his/her Program membership only for his/her personal benefit. A Member's violation of this paragraph 7.3 will result in immediate termination of the Program Membership.

7.4 Member acknowledges that Company bears no responsibility for the payment of (or contribution to) any use or sales tax that may be imposed by any state or federal taxing authority on the Services provided under the Program. Payment of such taxes, to the extent imposed, shall remain the sole responsibility of the Member.

7.5 Member understands that Member is responsible for paying the Tax Preparer or ERO for their services rendered.

7.6 Member understands and agrees that all Tax Preparers and EROs are independent contractors, and that Company in no way is responsible for the Services provided by a Tax Preparer or ERO.

7.7 Member understands and agrees that they will be enrolled as a member of the American Advantage Association to be eligible to receive the benefits of the Program.

7.8 Member understands and agrees that the Program is not insurance.

7.9 The Taxpayer represents and warrants that they have truthfully provided correct, accurate and complete information to the Tax Preparer and to the best of Taxpayer's knowledge, the Tax Preparer has truthfully, completely and accurately completed all tax return forms and due diligence worksheets and procedures in accordance with all applicable IRS and state (if applicable) rules, regulations, procedures, guidelines, publications and requirements, and that the Services provided under the Program are conditioned upon such completion.

8. Disclaimer: Failure to comply with procedure and strategy actions recommended by Company may result in an IRS and/or state (if applicable) ruling unfavorable to the Taxpayer. Failure or refusal to comply with requests or instructions from the IRS and/or state (if applicable) during the audit may result in adverse actions taken by the IRS and/or state to Taxpayer's detriment. In all cases, Company will not be held responsible for the outcome and reserves the right to cease providing services when reasonably warranted.

9. Disclaimer of Warranties: Company is not a Tax Preparer, ERO, or a direct Provider of the tax services provided to Members other than the Program.

ACCORDINGLY, COMPANY GIVES NO WARRANTY, EXPRESS OR IMPLIED, AS TO DESCRIPTION, QUALITY, MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, PRODUCTIVENESS, OR ANY OTHER MATTER, FOR ANY SERVICES OR MERCHANDISE PURCHASED OR RECEIVED BY A MEMBER FROM A PARTICIPATING TAX PREPARER OR ERO. MEMBER ACKNOWLEDGES THAT HE/SHE IS NOT RELYING ON COMPANY'S SKILL OR JUDGMENT IN SELECTING A TAX PREPARER OR ERO FOR THE SERVICES PROVIDED TO MEMBERS BY THE TAX PREPARER OR ERO.

In the event any product or service (other than the Program) purchased or received by a Member from a Tax Preparer or ERO is canceled, modified, defective, or otherwise unsatisfactory to the Member, the Member will look solely to the Provider, Seller, Merchant, or Manufacturer of the product or service for any repair, exchange, refund, or satisfaction of claim.

10. General Release: Each Member who uses the Services under the Program membership hereby forever releases, acquits and discharges Company and their employees, agents and affiliates from any and all liabilities, claims, demands, actions, and causes of action that such Member or Member's legal representative(s) may have by reason of any monetary damage or personal injury sustained as a result of or during the course of the use of any and all Services under the Program. The sole recourse available to a Member or Member's legal representative(s) against Company shall be cancellation of the Program membership as provided in Section 6.

11. Notices: Any and all notices, consents, approvals, requests, and other written communications given or required under the terms of this Agreement shall be deemed to have been duly given and served when sent by email, U.S. Postal mail, postage prepaid and addressed to the Member, at the address provided by the Member.

12. Entire Agreement: This Agreement sets forth the entire agreement and understanding of the parties with regard to membership in the Program. No representations, inducements, promises or agreements, or otherwise, shall be of any force or effect. The validity or unenforceability of any term of this Agreement shall in no way affect the validity or enforceability of any other terms or provisions of this Agreement. Member Acknowledges that THE PROGRAM IS NOT INSURANCE.

13. Binding Effect: This Agreement shall be binding upon and inure to the benefit of the parties as well as their respective successors and permitted assigns.

14. Governing Law: This Agreement shall be governed and construed in accordance with the laws of the State of North Carolina regardless of any application of principles regarding conflicts of laws.

15. Headings: The headings or captions provided throughout this Agreement are for reference purposes only and shall in no way affect the meaning or interpretation of this Agreement.

16. Waiver of Breach: Waiver of breach of any provision of this Agreement shall not be deemed a waiver of any other breach of the same or different provision.

The above is subject to change, modification, or substitution at any time without notice.