This Web site is offered to you conditioned on your acceptance without modification of the terms, conditions, and notices contained herein. Your use of this Web site constitutes your agreement to all such terms, conditions, and notices. This Web site contains links to Web sites, Web pages and services also operated by TAX$IMPLE or its affiliates, and your use of each.

TAX$IMPLE is also subject to the Terms of Use and other terms and guidelines, if any, contained within each TAX$IMPLE Site. In the event that any of the terms, conditions, and notices contained herein conflict with the Terms of Use or other terms and guidelines contained within any particular TAX$IMPLE Site, then the Terms of Use and other terms and guidelines for such TAX$IMPLE Site shall control. You agree to click on the links to and familiarize yourself with the Terms of Use and other terms and guidelines found throughout this Web site and the TAX$IMPLE Sites and abide by them if you choose to use the sites, pages or services to which they apply.

This Web site is for your personal and non-commercial use, unless specifically stated otherwise. You may not modify, copy, distribute, transmit, display, perform, reproduce, publish, license, create derivative works from, transfer, or sell any information, software, products or services obtained from this Web site.

This Web site contains bulletin board services, chat areas, news groups, forums, communities and/or other message or communication facilities (collectively, "Communities"), you agree to use the Communities only to send and receive messages and material that are proper and related to the particular Forum. By way of example, and not as a limitation, you agree that when using a Community, you will not:

• Defame, abuse, harass, stalk, threaten or otherwise violate the legal rights (such as rights of privacy and publicity) of others.

• Publish, post, upload, distribute or disseminate any inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topic, name, material or information.

• Upload files that contain software or other material protected by intellectual property laws (or by rights of privacy of publicity) unless you own or control the rights thereto or have received all necessary consents.

• Upload files that contain viruses, corrupted files, or any other similar software or programs that may damage the operation of another's computer.

• Advertise or offer to sell any goods or services for any commercial purpose.

• Conduct or forward surveys, contests, pyramid schemes or chain letters.

• Download any file posted by another user of a Forum that you know, or reasonably should know, cannot be legally distributed in such manner.

• Falsify or delete any author attributions, legal or other proper notices or proprietary designations or labels of the origin or source of software or other material contained in a file that is uploaded.

• Restrict or inhibit any other user from using and enjoying the Communities.

TAX$IMPLE has no obligation to monitor the Communities. However, it does reserve the right at all times to disclose any information as necessary to satisfy any applicable law, regulation, legal process or governmental request, or to edit, refuse to post or to remove any information or materials, in whole or in part, in TAX$IMPLE 's sole discretion.

You acknowledge that all Communities are public and not private communications, therefore your communications may be read by others without your knowledge. Always use caution when giving out any personally identifying information about yourself or your children in any Community. TAX$IMPLE does not control or endorse the content, messages or information found in any Community and, therefore, TAX$IMPLE specifically disclaims any liability with regard to the Communities and any actions resulting from your participation in any Community. Forum managers and hosts are not authorized TAX$IMPLE spokespersons, and their views do not necessarily reflect those of TAX$IMPLE.

WITH THE EXCEPTION OF YOUR PERSONAL DATA USED IN PREPARING TAX RETURNS, by posting messages, uploading files, inputting data, or engaging in any other form of communication through this Web site, you are granting TAX$IMPLE permission to:

1. Use, modify, copy, distribute, transmit, publicly display, publicly perform, reproduce, publish, sublicense, create derivative works from, transfer, or sell any such communication.

2. Sublicense to third parties the unrestricted right to exercise any of the foregoing rights granted with respect to the communication.

The foregoing grants shall include the right to exploit any proprietary rights in such communication, including but not limited to rights under copyright, trademark, service mark or patent laws under any relevant jurisdiction.

Again, TAX$IMPLE DOES NOT collect any information you enter in the preparation process of your tax returns. As such, YOU CAN EXPECT COMPLETE ANONYMITY with your information.

Software (if any) that is made available to download from this Web site ("Software") is the copyrighted work of TAX$IMPLE Corporation and/or its suppliers. Your use of the Software is governed by the terms of the end user license agreement, if any, which accompanies or is included with the Software ("License Agreement"). You may not install or use any Software that is accompanied by or includes a License Agreement unless you first agree to the License Agreement terms. For any Software not accompanied by a license agreement, TAX$IMPLE Corporation hereby grants to you, the user, a personal, non-transferable license to use the Software for viewing and otherwise using this Web site in accordance with these terms and conditions, and for no other purpose provided that you keep intact all copyright and other proprietary notices. Please note that all Software, including without limitation all HTML code and Active X controls contained in this Web site, is owned by TAX$IMPLE and/or its suppliers and is protected by copyright laws and international treaty provisions. Any reproduction or redistribution of the Software is expressly prohibited by law, and may result in severe civil and criminal penalties. Violators will be prosecuted to the maximum extent possible. WITHOUT LIMITING THE FOREGOING, COPYING OR REPRODUCTION OF THE SOFTWARE TO ANY OTHER SERVER OR LOCATION FOR FURTHER REPRODUCTION OR REDISTRIBUTION IS EXPRESSLY PROHIBITED. THE SOFTWARE IS WARRANTED, IF AT ALL, ONLY ACCORDING TO THE TERMS OF THE LICENSE AGREEMENT. You acknowledge that the Software, and any accompanying documentation and/or technical information, is subject to applicable export control laws and regulations of the USA. You agree not to export or re-export the Software, directly or indirectly, to any countries that are subject to USA export restrictions.

The information, software, products, and services included on this Web site may include inaccuracies or typographical errors. Changes are periodically added to the information herein. TAX$IMPLE and/or its respective suppliers may make improvements and/or changes in this Web site at any time. Advice received via this Web site should not be relied upon for personal, medical, legal or financial decisions and you should consult an appropriate professional for specific advice tailored to your situation.

TAX$IMPLE AND/OR ITS RESPECTIVE SUPPLIERS MAKE NO REPRESENTATIONS ABOUT THE SUITABILITY, RELIABILITY, TIMELINESS, AND ACCURACY OF THE INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS CONTAINED ON THIS WEB SITE FOR ANY PURPOSE. ALL SUCH INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS ARE PROVIDED "AS IS" WITHOUT WARRANTY OF ANY KIND. TAX$IMPLE AND/OR ITS RESPECTIVE SUPPLIERS HEREBY DISCLAIM ALL WARRANTIES AND CONDITIONS WITH REGARD TO THIS INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS, INCLUDING ALL IMPLIED WARRANTIES AND CONDITIONS OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE AND NON-INFRINGEMENT.

IN NO EVENT SHALL TAX$IMPLE AND/OR ITS SUPPLIERS BE LIABLE FOR ANY DIRECT, INDIRECT, PUNITIVE, INCIDENTAL, SPECIAL, CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF USE, DATA OR PROFITS, ARISING OUT OF OR IN ANY WAY CONNECTED WITH THE USE OR PERFORMANCE OF THIS WEB SITE, WITH THE DELAY OR INABILITY TO USE THIS WEB SITE, THE PROVISION OF OR FAILURE TO PROVIDE SERVICES, OR FOR ANY INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS OBTAINED THROUGH THIS WEB SITE, OR OTHERWISE ARISING OUT OF THE USE OF THIS WEB SITE, WHETHER BASED ON CONTRACT, TORT, STRICT LIABILITY OR OTHERWISE, EVEN IF TAX$IMPLE OR ANY OF ITS SUPPLIERS HAS BEEN ADVISED OF THE POSSIBILITY OF DAMAGES. BECAUSE SOME STATES/JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, THE ABOVE LIMITATION MAY NOT APPLY TO YOU. IF YOU ARE DISSATISFIED WITH ANY PORTION OF THIS WEB SITE, OR WITH ANY OF THESE TERMS OF USE, YOUR SOLE AND EXCLUSIVE REMEDY IS TO DISCONTINUE USING THIS WEB SITE.

This agreement is governed by the laws of the State of New Jersey, U.S.A. You hereby consent to the exclusive jurisdiction and venue of courts in Morris County, New Jersey, U.S.A. in all disputes arising out of or relating to the use of this Web site. Use of this Web site is unauthorized in any jurisdiction that does not give effect to all provisions of these terms and conditions, including without limitation this paragraph. You agree that no joint venture, partnership, employment, or agency relationship exists between you and TAX$IMPLE, as a result of this agreement or use of this Web site. TAX$IMPLE 's performance of this agreement is subject to existing laws and legal process, and nothing contained in this agreement is in derogation of TAX$IMPLE 's right to comply with governmental, court and law enforcement requests or requirements relating to your use of this Web site or information provided to or gathered by TAX$IMPLE with respect to such use. If any part of this agreement is determined to be invalid or unenforceable pursuant to applicable law including, but not limited to, the warranty disclaimers and liability limitations set forth above, then the invalid or unenforceable provision will be deemed superseded by a valid, enforceable provision that most closely matches the intent of the original provision and the remainder of the agreement shall continue in effect. This agreement constitutes the entire agreement between the user and TAX$IMPLE with respect to this Web site and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral or written, between the user and TAX$IMPLE with respect to this Web site. A printed version of this agreement and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to this agreement to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form. Fictitious names of companies, products, people, characters and/or data mentioned herein are not intended to represent any real individual, company, product or event. Any rights not expressly granted herein are reserved.

All contents of this Web site are: Copyright © 2007, TAX$IMPLE, Inc. and/or its suppliers, agents and employees, Randolph, New Jersey 07869 U.S.A. All rights reserved world-wide.

The TAX$IMPLE Network and other names of TAX$IMPLE products and/or services referenced herein are trademarks or registered trademarks of TAX$IMPLE. Other product and company names mentioned herein may be the trademarks of their respective owners.