APEX Income Tax & Multiservice LLC

Privacy Notice, Terms of Use, and Cookie Policy

Effective Date: August 11, 2026  |  Last Updated: August 11, 2026
This page contains three separate documents: Part I — Privacy Notice, Part II — Terms of Use, and Part III — Cookie Policy. Each applies to your use of our Sites.

Part IPrivacy Notice

1. About Us and These Sites

APEX INCOME TAX & MULTISERVICE LLC, a Texas limited liability company (“APEX,” “we,” “us,” or “our”), owns and operates https://apexincometax.com and other websites, landing pages, client portals, scheduling tools, and messaging channels that link to this Privacy Notice and Terms of Use (individually, the “Site,” and collectively, the “Sites”).

Through the Sites, APEX provides various offerings, information, and resources related to the products and services available on our Sites (each a “Service” and collectively, the “Services”). References to the Sites include the Services.

APEX may change, suspend, modify, or discontinue all or any part of the Sites in its sole discretion, with or without notice. APEX is not liable if all or any part of a Site is, for any reason, unavailable at any time or for any period. APEX reserves the right to block or deny access to any of the Sites to anyone at any time for any reason. APEX is not obligated to correct or update any information or content on the Sites.

2. Scope of This Privacy Notice

This Privacy Notice describes how we collect, use, disclose, and protect information in connection with the Sites and with the professional services we provide. It applies to visitors to the Sites, prospective clients, and clients.

Certain categories of information we handle are governed by more specific legal regimes that take precedence over the general practices described here:

• Tax return information is governed by Internal Revenue Code §7216 and Treasury Regulation §301.7216-1 et seq. See Section 6.
• Nonpublic personal information of individuals obtained in connection with a financial product or service is governed by the Gramm-Leach-Bliley Act and the FTC Privacy Rule, 16 C.F.R. Part 313. See Section 7.
• Information security obligations are governed by the FTC Safeguards Rule, 16 C.F.R. Part 314. See Section 10.

This Privacy Notice does not apply to information we collect about our employees, job applicants, independent contractors, or business-to-business contacts acting in a commercial or employment capacity.

3. Information We Collect

The categories of information we collect depend on how you interact with us.

3.1 Information you provide to us

• Identifiers: name, mailing address, email address, telephone number, date of birth.
• Government identification numbers: Social Security Number, Individual Taxpayer Identification Number, Employer Identification Number, driver's license or state identification number, passport number, and other identification documents required for identity verification or for the preparation of a filing.
• Financial information: income, wages, withholding, deductions, credits, bank account and routing numbers, prior-year returns, notices from taxing authorities, and business financial records.
• Family and household information necessary to determine filing status, dependency, and eligibility for credits.
• Business information: entity name and structure, formation documents, ownership information, payroll records, and sales records.
• Communications: the content of emails, text messages, chat sessions, voicemail, and web forms you send to us.
• Documents and uploads you submit through our portal, by email, by text message, or in person.

3.2 Information collected automatically

• IP address, approximate location derived from IP address, browser type and version, operating system, and device identifiers.
• Pages viewed, referring and exit pages, time spent, links clicked, forms started or completed, and scroll depth.
• Date and time stamps, and information collected through cookies and similar technologies described in Part III.

3.3 Sensitive information

Several categories above are treated as sensitive under applicable law, including Social Security Numbers, ITINs, financial account numbers, and government identification numbers. We collect these only where necessary to deliver the Services you have requested, and we handle them under the safeguards described in Section 10.

4. Sources of Information

We obtain information directly from you; from your authorized representatives; from documents you provide; from taxing authorities and government agencies where you have authorized us to act or receive information on your behalf; from our service providers and software vendors; and automatically from your device when you use the Sites.

5. How We Use Information

We use the information we collect to:

• Provide, prepare, review, and deliver the Services you request, including preparation and submission of tax returns and related filings;
• Verify your identity and the identity of dependents and applicants, including as required by the IRS Acceptance Agent program and applicable due diligence rules;
• Communicate with you about your engagement, documents needed, filing status, deadlines, and agency correspondence;
• Process payments and maintain billing records;
• Maintain, secure, troubleshoot, and improve the Sites;
• Comply with legal, regulatory, and professional obligations, including record retention, due diligence, and anti-fraud requirements;
• Establish, exercise, or defend legal claims; and
• With your consent where consent is required, send marketing communications about our services.

We do not use tax return information for marketing or for any purpose other than preparing your return without your prior written consent that meets the requirements described in Section 6.

6. Tax Return Information — Internal Revenue Code §7216

We are a tax return preparer as defined under Internal Revenue Code §7216 and Treasury Regulation §301.7216-1. Federal law places strict limits on how a tax return preparer may use or disclose tax return information.

Tax return information means any information, including but not limited to a taxpayer's name, address, and identifying number, that we obtain in any manner or for any purpose in connection with preparing your return.

Except as permitted by Treasury Regulation §301.7216-2 — which permits certain disclosures and uses without consent, such as disclosures to the IRS, disclosures pursuant to a court order or other legal process, disclosures to our employees and to certain service providers in the course of preparing your return, and use for purposes of preparing your return — we will not use or disclose your tax return information unless you first provide written consent that:

• Is separate from any other document, including this Privacy Notice and any engagement letter;
• Identifies the intended purpose of the use or disclosure and the specific recipient;
• Is signed and dated by you before we make the use or disclosure; and
• Otherwise conforms to the form and content requirements the IRS has prescribed for such consents.

Your consent is voluntary. We will not condition the provision of tax preparation services on your granting consent to use or disclose your tax return information for purposes other than preparing your return. If you consent, you may specify a duration; if you do not, the consent is subject to the default duration provided by IRS guidance. You may revoke a consent going forward by writing to us at the address in the Contact section, although revocation does not undo a disclosure already made.

Federal law provides criminal penalties under IRC §7216 and civil penalties under IRC §6713 for unauthorized use or disclosure of tax return information by a preparer. We take these obligations seriously and train our personnel accordingly.

We do not sell tax return information, and we do not use tax return information to target advertising to you.

7. Financial Privacy Notice (Gramm-Leach-Bliley Act)

Under federal law, tax preparation firms are treated as financial institutions. This section serves as our privacy notice under the Gramm-Leach-Bliley Act and the FTC Privacy Rule, 16 C.F.R. Part 313.

Category	Our practice
What we collect	Information you give us on applications, organizers, and forms; information about your transactions with us; and information we receive from taxing authorities and consumer reporting sources where you have authorized it.
What we disclose to nonaffiliated third parties	We do not disclose nonpublic personal information about current or former clients to nonaffiliated third parties, except as permitted or required by law and as described in Section 8.
Sharing for joint marketing	We do not share nonpublic personal information with nonaffiliated third parties for joint marketing purposes.
Sharing for others' marketing	We do not share nonpublic personal information so that others may market to you.
Former clients	The practices described here continue to apply after your relationship with us ends.
How we protect it	Physical, electronic, and procedural safeguards that comply with the FTC Safeguards Rule. See Section 10.

Because we do not share nonpublic personal information outside the exceptions permitted by law, no opt-out right applies to that sharing. If our practices change so that an opt-out becomes available, we will provide you notice and a reasonable opportunity to opt out before the new sharing begins.

8. When We Disclose Information

We disclose information only as described below.

• To taxing and government authorities in the course of preparing, submitting, or supporting a filing you have engaged us to handle, or where you have authorized us to represent you.
• To service providers who perform functions on our behalf — including professional tax software providers, electronic filing transmitters, document storage and e-signature platforms, customer relationship management and scheduling systems, payment processors, and information technology and security vendors. Service providers are contractually restricted to using the information only to perform services for us and are required to maintain appropriate safeguards.
• To banks and refund settlement providers where you have separately elected a bank product. See Part II, Section 8.
• With your written consent, including consents that satisfy Section 6 where tax return information is involved.
• To comply with law, including in response to a subpoena, court order, or other lawful request by public authorities, and to comply with our professional and regulatory obligations.
• To protect rights and safety, including to investigate suspected fraud, enforce our agreements, and protect the rights, property, or safety of APEX, our clients, or others.
• In a business transaction, such as a merger, acquisition, financing, or sale of assets, subject to the recipient's agreement to honor the commitments in this Privacy Notice and to the limits imposed by IRC §7216 with respect to tax return information.

9. We Do Not Sell Personal Data

We do not sell personal data, and we do not sell sensitive personal data. We do not share personal data for cross-context behavioral advertising in a manner that would constitute a “sale” or “share” under applicable state privacy law. We do not process personal data for the purpose of profiling in furtherance of decisions that produce legal or similarly significant effects concerning you.

We use analytics and advertising technologies on the Sites as described in Part III. You can control those technologies through the cookie preferences tool and through the browser and platform controls described there.

10. Information Security

We maintain a Written Information Security Program designed to comply with the FTC Safeguards Rule, 16 C.F.R. Part 314, and with Internal Revenue Service guidance applicable to tax professionals. Our program includes:

• A designated individual responsible for overseeing the program;
• A written risk assessment covering the confidentiality, integrity, and availability of client information;
• Access controls limiting access to client information to personnel with a business need;
• Multi-factor authentication for access to systems containing client information;
• Encryption of client information in transit and at rest;
• Secure disposal of client information no longer needed for a legitimate business or legal purpose;
• Vendor due diligence and contractual safeguards requirements;
• Security awareness training for personnel; and
• A written incident response plan.

No system is perfectly secure. While we implement and maintain safeguards designed to protect your information, we cannot and do not guarantee that unauthorized access, disclosure, alteration, or destruction will never occur. You are responsible for maintaining the confidentiality of your portal credentials and for the security of the devices and email accounts you use to communicate with us.

11. Data Retention

We retain information for as long as necessary to provide the Services, to comply with our legal, tax, professional, and regulatory obligations, to resolve disputes, and to enforce our agreements. Retention periods vary by record type and are set by our internal records retention schedule, which takes into account applicable federal and state statutes of limitation and IRS recordkeeping requirements. When information is no longer needed for any of these purposes, we dispose of it securely.

12. Security Incidents

If we determine that a breach of system security has occurred involving sensitive personal information, we will provide notice as required by Chapter 521 of the Texas Business and Commerce Code and any other applicable law. Under Texas law, notice to affected individuals must be made without unreasonable delay and in any event not later than the 60th day after we determine the breach occurred, and where a breach involves at least 250 Texas residents, notice must also be provided to the Texas Attorney General as soon as practicable and not later than the 30th day after that determination. We will also comply with any applicable federal and IRS incident reporting obligations.

13. Your Privacy Rights

13.1 Texas residents

The Texas Data Privacy and Security Act provides Texas consumers with rights regarding personal data, including rights to confirm processing and access data, correct inaccuracies, delete data, obtain a portable copy, and opt out of targeted advertising, sale of personal data, and certain profiling.

Much of the information we handle is exempt from that statute because it is governed instead by the Gramm-Leach-Bliley Act, and APEX may additionally qualify for the statute's small business exemption. Regardless of whether the statute compels us to do so, we will honor reasonable requests to access, correct, or delete information about you, subject to the exceptions below.

13.2 Residents of other states

If you reside in a state with a comprehensive consumer privacy law, you may have comparable rights. We will honor verified requests to the extent the applicable law requires, and we will not discriminate against you for exercising a privacy right.

13.3 How to submit a request

Submit requests by email to info@apexincometax.com with “Privacy Request” in the subject line, or by mail or telephone using the details in the Contact section. We will verify your identity before acting on a request, and we may decline a request we cannot reasonably verify. We will respond within the period required by applicable law, generally 45 days, and we may extend that period once where reasonably necessary, in which case we will notify you.

13.4 Limits on these rights

We may be unable to delete or restrict processing of information we are required to retain by law or professional standards, including tax records, engagement records, due diligence documentation, and information necessary to establish or defend legal claims. Deletion of records we are required to keep is not available. Where we decline a request, we will tell you why.

13.5 Appeals

If we decline your request, you may appeal by replying to our decision within 30 days and stating the basis for the appeal. We will respond in writing within 60 days. If we deny the appeal, we will provide you with a method to contact the Texas Attorney General to submit a complaint.

14. Text Messaging and Telephone Consent

By providing your mobile telephone number and affirmatively opting in, you consent to receive calls and text messages from APEX and its authorized agents at that number, including messages sent using an automatic telephone dialing system or an artificial or prerecorded voice, relating to your engagement, appointment reminders, document requests, and — where you have separately opted in — promotional messages.

Consent is not required as a condition of purchasing any goods or services. You may withdraw consent at any time by replying STOP to any message, by emailing info@apexincometax.com, or by calling 972.803.6207. Withdrawing consent to promotional messages does not withdraw consent to transactional messages necessary to service an active engagement; to stop those as well, contact us directly.

We do not share mobile telephone numbers or text messaging consent with third parties or affiliates for their marketing purposes. Mobile information will not be sold or shared with third parties for marketing or promotional purposes. Service providers that support message delivery on our behalf are not third parties for this purpose and may not use the information for their own purposes.

Telephone calls to or from APEX may be monitored or recorded for quality assurance, training, and recordkeeping. If you do not consent to recording, tell us at the start of the call and we will proceed without recording.

15. Email Communications

We send transactional emails relating to your engagement and, where you have opted in, commercial email. Every commercial email includes a functioning unsubscribe mechanism, and we honor unsubscribe requests promptly as required by the CAN-SPAM Act. Unsubscribing from commercial email does not stop transactional email necessary to service an active engagement.

16. Children's Privacy

The Sites are not directed to children under 13, and we do not knowingly collect personal information online from children under 13 for our own purposes. We do collect information about dependent children from parents, guardians, and other adult clients where necessary to prepare a return — that information is provided by the adult client, not collected from the child. If you believe a child under 13 has provided information directly to us through the Sites, contact us and we will delete it.

17. Automated Tools and Artificial Intelligence

We may use automated tools, including chat assistants and scheduling assistants, to respond to general inquiries on the Sites. Where you interact with an automated assistant rather than a member of our staff, we will identify it as automated.

Automated assistants provide general information only. They do not provide tax, legal, accounting, or financial advice, do not create a professional relationship, and their responses are not a substitute for review by a qualified professional. Do not provide Social Security Numbers, ITINs, financial account numbers, or other sensitive information to an automated assistant. We do not use automated processing to make decisions that produce legal or similarly significant effects concerning you.

18. Third-Party Sites and Services

The Sites may link to websites and services operated by third parties. We do not control those sites, are not responsible for their content or practices, and their privacy policies govern your interactions with them. Links to government websites are provided as a convenience and do not indicate any affiliation. See Part II, Section 5.

19. Users Outside the United States

The Sites are intended for users located in the United States. Information we collect is processed and stored in the United States, where data protection laws may differ from those of your jurisdiction. If you access the Sites from outside the United States, you do so on your own initiative and are responsible for compliance with local law.

20. Changes to This Privacy Notice

We may update this Privacy Notice from time to time. We will revise the “Last Updated” date at the top of this page and, where a change materially affects how we handle information about you, we will provide additional notice as required by law. Your continued use of the Sites after an update takes effect constitutes acceptance of the updated Privacy Notice.

Part IITerms of Use

1. Acceptance of These Terms

These Terms of Use are a binding agreement between you and APEX INCOME TAX & MULTISERVICE LLC. By accessing or using the Sites, you agree to these Terms. If you do not agree, do not use the Sites.

We may modify these Terms at any time by posting a revised version with an updated “Last Updated” date. Changes take effect when posted. Your continued use of the Sites after that date constitutes acceptance. If you do not agree to a change, your remedy is to stop using the Sites.

2. Availability and Modification of the Sites

APEX may change, suspend, modify, or discontinue all or any part of the Sites in its sole discretion, with or without notice. APEX is not liable if all or any part of a Site is, for any reason, unavailable at any time or for any period. APEX reserves the right to block or deny access to any of the Sites to anyone at any time for any reason. APEX is not obligated to correct or update any information or content on the Sites.

Content on the Sites is provided for general informational purposes and may become outdated. Tax law, agency procedures, filing deadlines, and fees change. We make no representation that content on the Sites is current, complete, or applicable to your circumstances.

3. Eligibility

You must be at least 18 years old and capable of forming a binding contract to use the Sites. If you use the Sites on behalf of an entity, you represent that you are authorized to bind that entity, and “you” refers to both you and that entity.

4. No Professional Relationship Created

A professional relationship with APEX is formed only when we and you execute a written engagement letter identifying the specific services to be performed. Until that occurs, no engagement exists, we owe you no professional duty, and you should not rely on any communication from us as advice on which you may act. Submitting a form, sending a message, scheduling a consultation, or uploading a document does not create an engagement.

We do not practice law and do not provide legal or immigration advice. We do not provide investment advice or recommendations regarding securities.

Any estimate, calculation, or projection made available through the Sites is illustrative only, is based on the inputs supplied, and is not a determination of your actual tax liability, refund, eligibility, or entitlement.

5. Government Affiliation Disclaimer

6. Engagement Letters Control

Where you engage APEX for professional services, the scope of that work, the fees, the responsibilities of each party, and the limitations on our liability are governed by the written engagement letter for that matter. In the event of a conflict between these Terms and a signed engagement letter, the engagement letter controls as to the subject matter it addresses. These Terms continue to govern your use of the Sites.

7. Fees, Estimates, and Payment

Fees quoted on the Sites, if any, are estimates based on typical engagements and are subject to change based on the actual complexity of your matter. Final fees are set in your engagement letter or invoice. Fees are earned for the professional services performed and are not contingent on the outcome of any filing, the amount of any refund, or the approval of any application by a government agency.

Unless your engagement letter provides otherwise, fees are due when services are rendered. We may suspend work and withhold delivery of work product on accounts that are past due. You are responsible for any costs of collection, including reasonable attorneys' fees, on amounts properly owed and not timely paid.

Government filing fees, agency fees, and third-party bank product fees are separate from our fees and are not refundable by us.

8. Bank Products and Refund Transfers

If you elect a refund transfer, refund advance, or similar bank product, that product is offered by a third-party bank or financial services provider, not by APEX. It is governed by a separate agreement between you and that provider, which contains the applicable terms, fees, and disclosures. Approval is determined solely by the provider. APEX does not make credit decisions, does not guarantee approval, and does not control the timing of any disbursement. Read the provider's agreement and disclosures before electing a bank product.

9. Accounts and Client Portal

You are responsible for maintaining the confidentiality of your credentials and for all activity under your account. Notify us immediately at info@apexincometax.com or 972.803.6207 if you suspect unauthorized access. We may suspend or terminate an account at any time, including for suspected unauthorized use or violation of these Terms.

You are responsible for the accuracy and completeness of the information and documents you provide. We are entitled to rely on that information without independent verification except where professional standards require otherwise.

10. Acceptable Use

You agree not to:

• Use the Sites for any unlawful purpose or in violation of these Terms;
• Submit false, fraudulent, or misleading information, or information belonging to another person without authorization;
• Attempt to gain unauthorized access to any portion of the Sites, any account, or any system or network connected to the Sites;
• Probe, scan, or test the vulnerability of the Sites, or breach or circumvent any security or authentication measure;
• Introduce malware, or any code intended to disrupt, damage, or gain unauthorized access;
• Use any robot, spider, scraper, or automated means to access the Sites or extract data, or use the Sites or their content to train any machine learning or artificial intelligence model, without our prior written permission;
• Interfere with or place undue burden on the Sites' infrastructure;
• Reproduce, duplicate, copy, sell, resell, or exploit any portion of the Sites without our express written permission;
• Frame or mirror any part of the Sites, or use our marks in metatags or hidden text; or
• Harass, abuse, threaten, or defame any person, or transmit content that is obscene, discriminatory, or otherwise objectionable.

11. Content You Submit

You retain ownership of the documents, information, and other content you submit. You grant APEX a non-exclusive, royalty-free license to use, reproduce, store, and transmit that content solely as necessary to provide the Services, operate the Sites, and comply with legal obligations. This license is subject to and limited by Part I, Section 6 where tax return information is involved.

You represent that you have the right to submit the content and that it does not infringe any third-party right. If you submit a review, testimonial, or public comment, you grant us a non-exclusive, perpetual, royalty-free license to use and display it in connection with our business, and you waive any right to compensation.

Any unsolicited idea or suggestion you send us may be used by us without restriction or compensation.

12. Intellectual Property

The Sites and all content on them — including text, graphics, logos, images, layouts, compilations, software, and the selection and arrangement of content — are owned by APEX or its licensors and are protected by United States and international intellectual property law. “APEX Income Tax & Multiservice” and our logos are our marks and may not be used without our prior written permission.

We grant you a limited, revocable, non-exclusive, non-transferable license to access and view the Sites for your personal, non-commercial use. All rights not expressly granted are reserved.

13. Copyright Complaints (DMCA)

If you believe content on the Sites infringes your copyright, send a written notice to our designated agent containing the elements required by 17 U.S.C. §512(c)(3), including identification of the copyrighted work, identification of the material claimed to be infringing and its location, your contact information, a statement of good-faith belief that the use is not authorized, a statement under penalty of perjury that the notice is accurate and that you are authorized to act, and your signature.

Send notices to: [DESIGNATED AGENT NAME], APEX Income Tax & Multiservice LLC, 2743 S. Hampton Rd, Suite A, Dallas, Texas 75224; info@apexincometax.com. We will respond as provided by the DMCA and may terminate the accounts of repeat infringers.

14. Third-Party Services

The Sites integrate services provided by third parties, including scheduling, payment processing, e-signature, messaging, and analytics providers. Your use of those services may be subject to their own terms. We are not responsible for the acts, omissions, availability, or content of third-party services.

15. Electronic Communications and Signatures

By using the Sites, you consent to receive communications from us electronically, and you agree that electronic communications satisfy any legal requirement that a communication be in writing. You consent to the use of electronic signatures and agree that an electronic signature has the same legal effect as a handwritten signature under the federal E-SIGN Act, 15 U.S.C. §7001 et seq., and the Texas Uniform Electronic Transactions Act.

To access and retain electronic records you will need a device with internet access, a current browser, and the ability to receive email and open PDF files. You may withdraw consent to electronic communications by contacting us, but doing so may prevent us from providing certain Services electronically.

16. Disclaimer of Warranties

THE SITES AND ALL CONTENT, INFORMATION, AND MATERIALS ON THEM ARE PROVIDED “AS IS” AND “AS AVAILABLE” WITHOUT WARRANTY OF ANY KIND, WHETHER EXPRESS, IMPLIED, OR STATUTORY. TO THE FULLEST EXTENT PERMITTED BY LAW, APEX DISCLAIMS ALL WARRANTIES, INCLUDING THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT, AND ANY WARRANTY ARISING FROM COURSE OF DEALING OR USAGE OF TRADE.

APEX DOES NOT WARRANT THAT THE SITES WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE; THAT DEFECTS WILL BE CORRECTED; THAT THE SITES ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS; OR THAT CONTENT ON THE SITES IS ACCURATE, COMPLETE, RELIABLE, OR CURRENT.

APEX MAKES NO GUARANTEE AS TO THE OUTCOME OF ANY FILING, APPLICATION, REFUND, CREDIT, DEDUCTION, OR AGENCY DETERMINATION. THIS SECTION DOES NOT LIMIT ANY OBLIGATION APEX OWES UNDER A SIGNED ENGAGEMENT LETTER OR UNDER APPLICABLE PROFESSIONAL STANDARDS.

Some jurisdictions do not allow the exclusion of certain warranties. In those jurisdictions, the exclusions above apply to the fullest extent permitted.

17. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, APEX AND ITS MEMBERS, MANAGERS, OFFICERS, EMPLOYEES, CONTRACTORS, AND AGENTS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, DATA, GOODWILL, OR BUSINESS OPPORTUNITY, ARISING OUT OF OR RELATING TO YOUR USE OF OR INABILITY TO USE THE SITES, WHETHER BASED IN CONTRACT, TORT, STRICT LIABILITY, OR ANY OTHER THEORY, AND EVEN IF APEX HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

APEX'S TOTAL AGGREGATE LIABILITY FOR ALL CLAIMS ARISING OUT OF OR RELATING TO THE SITES WILL NOT EXCEED THE GREATER OF (A) THE AMOUNT YOU PAID APEX FOR THE SERVICES GIVING RISE TO THE CLAIM DURING THE TWELVE MONTHS PRECEDING THE EVENT, OR (B) ONE HUNDRED DOLLARS ($100).

APEX IS NOT LIABLE FOR INTEREST, PENALTIES, OR ADDITIONS TO TAX ASSESSED AGAINST YOU, EXCEPT AS EXPRESSLY PROVIDED IN A SIGNED ENGAGEMENT LETTER. YOU REMAIN RESPONSIBLE FOR THE TAX PROPERLY OWED.

Some jurisdictions do not allow the limitation or exclusion of liability for incidental or consequential damages. In those jurisdictions, our liability is limited to the fullest extent permitted by law. These limitations apply even if a limited remedy fails of its essential purpose, and they are an essential basis of the bargain between us.

18. Indemnification

You agree to defend, indemnify, and hold harmless APEX and its members, managers, officers, employees, contractors, and agents from and against any claims, liabilities, damages, judgments, awards, losses, costs, and expenses, including reasonable attorneys' fees, arising out of or relating to (a) your violation of these Terms; (b) your misuse of the Sites; (c) information or documents you submit that are inaccurate, incomplete, fraudulent, or that you were not authorized to submit; or (d) your violation of any law or third-party right. We reserve the right to assume the exclusive defense of any matter subject to indemnification, at your expense, and you agree to cooperate with that defense.

19. Dispute Resolution and Arbitration

19.1 Informal resolution first

Before initiating arbitration, you agree to send written notice of the dispute to info@apexincometax.com describing the claim and the relief sought. The parties will attempt in good faith to resolve the dispute for 60 days after that notice. This step is a condition precedent to arbitration.

19.2 Agreement to arbitrate

If the dispute is not resolved, any dispute, claim, or controversy arising out of or relating to the Sites or these Terms — including their formation, interpretation, breach, enforcement, or validity — will be resolved by binding individual arbitration administered by the American Arbitration Association under its Consumer Arbitration Rules then in effect. This agreement to arbitrate is governed by the Federal Arbitration Act.

19.3 Arbitration procedure

Arbitration will be conducted before a single arbitrator. The seat of arbitration will be Dallas County, Texas, though the arbitrator may permit telephonic or video proceedings and may permit documents-only resolution where appropriate. The arbitrator has exclusive authority to resolve any dispute about the interpretation, applicability, enforceability, or formation of this arbitration agreement, except that a court has exclusive authority to decide the enforceability of the class action waiver in Section 19.5. The arbitrator's award may be entered as a judgment in any court of competent jurisdiction.

19.4 Exceptions

Either party may bring an individual claim in small claims court if it qualifies. Either party may seek injunctive or other equitable relief in court to protect intellectual property rights or to prevent unauthorized access to or misuse of systems or data. Nothing in this section prevents either party from reporting a matter to a government agency.

19.5 Class action and jury waiver

ALL CLAIMS MUST BE BROUGHT IN AN INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, CONSOLIDATED, OR REPRESENTATIVE PROCEEDING. THE ARBITRATOR MAY NOT CONSOLIDATE MORE THAN ONE PERSON'S CLAIMS AND MAY NOT PRESIDE OVER ANY FORM OF REPRESENTATIVE PROCEEDING. YOU AND APEX EACH WAIVE ANY RIGHT TO A TRIAL BY JURY.

If the class action waiver in this section is found unenforceable as to a particular claim or request for relief, that claim or request will be severed and litigated in court, and the remaining claims will proceed in arbitration.

19.6 Your right to opt out

You may opt out of this arbitration agreement by sending written notice to APEX Income Tax & Multiservice LLC at the address in the Contact section, or by email to info@apexincometax.com with “Arbitration Opt-Out” in the subject line, within 30 days of the date you first accept these Terms. Your notice must include your name, address, and a clear statement that you wish to opt out of arbitration. Opting out will not affect any other part of these Terms and will not affect your relationship with APEX.

20. Governing Law and Venue

These Terms and any dispute arising out of them are governed by the laws of the State of Texas, without regard to its conflict of laws principles, and by applicable federal law. Subject to Section 19, you and APEX consent to the exclusive jurisdiction and venue of the state and federal courts located in Dallas County, Texas, and waive any objection based on inconvenient forum.

21. Time Limit on Claims

To the fullest extent permitted by law, any claim arising out of or relating to the Sites or these Terms must be filed within one (1) year after the claim arose, or it is permanently barred. This limitation does not apply to claims arising under a signed engagement letter, which are governed by the limitations period stated in that letter or by applicable law.

22. Force Majeure

APEX is not liable for any delay or failure to perform resulting from causes beyond its reasonable control, including acts of God, natural disaster, severe weather, fire, epidemic, war, civil unrest, labor disruption, utility or telecommunications failure, internet or hosting outage, cyberattack, government action, or the unavailability or malfunction of systems operated by taxing authorities or third-party vendors.

23. General Provisions

Severability. If any provision is held unenforceable, it will be modified to the minimum extent necessary to make it enforceable, and the remaining provisions remain in full force.

No waiver. Our failure to enforce any provision is not a waiver of our right to do so later.

Assignment. You may not assign these Terms without our prior written consent. We may assign them without restriction, including in connection with a merger, acquisition, or sale of assets.

No third-party beneficiaries. These Terms create no rights in any person other than you and APEX.

Survival. Sections 4, 5, 10 through 12, and 16 through 23 survive termination.

Entire agreement. These Terms, together with the Privacy Notice, the Cookie Policy, and any signed engagement letter, constitute the entire agreement between you and APEX regarding the Sites and supersede all prior understandings on that subject.

Termination. We may terminate or suspend your access to the Sites at any time, with or without cause and with or without notice.

24. Accessibility

We are working to make the Sites accessible to people with disabilities and aim to conform to the Web Content Accessibility Guidelines (WCAG) 2.1 Level AA. If you encounter a barrier or need assistance accessing any content or service, contact us at info@apexincometax.com or 972.803.6207 and we will work with you to provide the information or service you need through an alternative means.

25. Language

We provide certain materials in Spanish for the convenience of our clients. The English version of this Privacy Notice, these Terms of Use, and the Cookie Policy is the official version and controls in the event of any conflict, ambiguity, or difference in interpretation between the English version and any translation.

Ofrecemos ciertos materiales en español para la conveniencia de nuestros clientes. La versión en inglés de este Aviso de Privacidad, estos Términos de Uso y la Política de Cookies es la versión oficial y prevalece en caso de cualquier conflicto, ambigüedad o diferencia de interpretación entre la versión en inglés y cualquier traducción.

Part IIICookie Policy

1. What Cookies Are

Cookies are small text files placed on your device when you visit a website. We also use similar technologies including pixels, tags, web beacons, local storage, and software development kits. In this policy, “cookies” refers to all of these.

2. Categories We Use

Category	Purpose	Can you disable it?
Strictly necessary	Enable core functions such as page navigation, secure areas, session management, form submission, load balancing, and fraud prevention. The Sites cannot function properly without these.	No — these are required for the Sites to operate
Functional	Remember your preferences, such as language selection, chat session state, and previously entered form values.	Yes
Analytics	Help us understand how visitors find and use the Sites so we can improve them — pages viewed, time on page, referral source, and aggregate traffic patterns.	Yes
Advertising	Measure the performance of our advertising, attribute inquiries to campaigns, and show our ads to people who have visited the Sites.	Yes

Cookies may be session cookies, which expire when you close your browser, or persistent cookies, which remain for a set period or until you delete them.

3. Third-Party Technologies

The Sites use technologies operated by the following categories of providers. These providers may set their own cookies and may collect information about your use of the Sites, subject to their own privacy policies.

• Website platform and hosting — session management, security, and performance.
• Analytics — measurement of site traffic and usage patterns.
• Advertising and conversion measurement — attribution of inquiries to advertising campaigns and delivery of remarketing advertisements.
• Customer relationship management, scheduling, and messaging — form submission, appointment booking, live chat, and communication.

The Sites may use third-party technologies for website hosting, analytics, advertising and conversion measurement, scheduling, customer relationship management, messaging, payments, security, and related functions. The specific technologies and providers may change as the Sites are updated.

We do not permit third parties to use tax return information, or information you submit through our client portal, for advertising purposes.

4. Managing Your Preferences

Cookie preferences tool. Where a preference tool is available on the Sites, you can accept or decline non-essential categories and change your choice at any time through that tool.

Browser controls. Most browsers let you block or delete cookies through their settings. Blocking cookies may cause parts of the Sites to stop working properly.

Platform controls. You can opt out of personalized Google advertising through Google's ad settings and manage interest-based advertising from participating companies through the Digital Advertising Alliance and Network Advertising Initiative opt-out tools. You can opt out of Google Analytics measurement using Google's browser add-on.

5. Opt-Out Preference Signals

We honor recognized universal opt-out preference signals, including the Global Privacy Control, transmitted by your browser or extension. When we detect such a signal, we treat it as a request to opt out of targeted advertising for that browser or device. Because the signal is device-specific, you will need to enable it on each browser and device you use.

We do not currently respond to browser “Do Not Track” headers, which have no uniform industry standard.

ContactHow to Reach Us

Questions, privacy requests, complaints, arbitration opt-out notices, and DMCA notices may be directed to us as follows. We respond to all inquiries within two business days.