Terms of use
Last updated: [DATE]
These terms govern your use of carryforwardfinancial.com, operated by Carry Forward Financial LLC. Using the site means you accept them. If you do not, please do not use the site.
Nothing here is advice about your situation
This is the most important term on the page.
Everything on this website is general information about how tax rules work. It is not tax advice, legal advice, accounting advice, or investment advice about your particular circumstances, and it cannot be, because I do not know your circumstances.
Tax outcomes turn on specific facts. A page that is accurate in general may be entirely wrong for you because of something it does not know about. Do not act on anything here without checking how it applies to your situation, whether with me or with somebody else.
Reading this site does not make you a client
No professional relationship is created by visiting this website, submitting a form, sending an email, downloading a guide, or having an initial conversation with me.
A relationship begins only when both of us have signed a written engagement letter setting out what I am doing and what it costs. Until that happens I owe you no professional duties, and I will tell you clearly when it has happened.
Because of that, please do not send confidential information before an engagement exists. Every form on this site says the same thing for the same reason.
Credentials, and what they are not
Michael Jones is an Enrolled Agent, admitted to practice before the Internal Revenue Service by the United States Department of the Treasury. Enrolled Agents are the only tax practitioners licensed by the federal government and have unlimited rights to represent taxpayers before the IRS in all fifty states.
He also holds CFP® certification, awarded by Certified Financial Planner Board of Standards, Inc.
To be explicit about what he is not:
- Not a Certified Public Accountant. Nothing on this site should be read as claiming CPA status. This practice does not perform audits, reviews, or any attest engagement, and does not issue audited financial statements.
- Not an attorney. No legal advice is provided and no legal services are offered. Where a matter requires an attorney, you will be told so.
- Not an investment adviser. This practice does not recommend securities, manage assets, take custody of client funds, or receive commissions of any kind.
- Not an insurance agent or broker. No insurance products are sold and no commissions are received from anybody.
Circular 230
Practice before the Internal Revenue Service is governed by Treasury Department Circular No. 230, which sets the standards of conduct for Enrolled Agents, attorneys and CPAs who represent taxpayers.
Among other things, Circular 230 requires diligence as to accuracy, prohibits unreasonable positions, requires prompt submission of records to the IRS where properly requested, and forbids misleading or deceptive advertising. This practice operates under those standards, and content on this site is written with them in mind.
General information published here is not a formal written tax opinion and may not be relied upon to avoid penalties.
No guaranteed outcomes
Nothing on this site promises or implies a particular result. Tax outcomes depend on your facts, on the law as it stands, and on decisions made by the IRS and other authorities, none of which anybody controls.
Specifically, no representation is made that any tax debt will be reduced, settled or forgiven, that any penalty will be removed, or that any position will be accepted. Where this site describes programmes such as instalment agreements, penalty abatement or offers in compromise, it describes what exists. It does not say you will qualify.
Accuracy and currency
Tax law changes constantly. Thresholds are indexed, rates move, procedures are revised, and guidance is reissued. Content on this site is written to be accurate when published and may not remain so.
Reasonable care is taken, but no warranty is given that everything here is complete, current or error free. Always confirm before relying on anything, particularly figures and deadlines.
Links to other sites
This site may link to third-party websites, including IRS pages. Those sites are not controlled by this practice and no responsibility is accepted for their content, accuracy or privacy practices.
Content ownership
Text, layout, graphics and downloadable guides on this site are the property of Carry Forward Financial LLC and are protected by copyright.
You are welcome to read it, print it, and send it to somebody who needs it. You may not republish it as your own, reproduce it commercially, or use it to train or fine-tune a machine learning model, without written permission.
CFP® and CERTIFIED FINANCIAL PLANNER™ are certification marks owned by Certified Financial Planner Board of Standards, Inc. Other names and marks referenced on this site belong to their respective owners.
Limitation of liability
This website is provided as it is, without warranties of any kind, express or implied.
To the fullest extent permitted by law, Carry Forward Financial LLC is not liable for any loss or damage arising from your use of this site or from reliance on anything published here, including lost profits, additional tax, penalties or interest. This limitation does not apply to services performed under a signed engagement letter, which are governed by that engagement letter and by professional standards.
Acceptable use
Please do not use the forms on this site to send unsolicited commercial messages, attempt to access anything you are not entitled to, interfere with the site’s operation, or scrape its content in bulk.
Governing law
These terms are governed by the laws of the State of Florida, without regard to conflict of laws principles. Any dispute relating to this website will be brought in the state or federal courts located in Leon County, Florida.
Changes
These terms may be updated. The date at the top shows when. Continuing to use the site after a change means you accept the revised version.
Contact
Carry Forward Financial LLC
Michael Jones, EA
carryforwardtax@gmail.com
Tallahassee, Florida