Privacy Statement


Overview

Privacy Overview


Tax Client Services(“TCS”) is a privacy conscious organization. We believe client privacy is very important. This statement sets forth our firm’s privacy policy and describes the practices we follow with respect to the privacy of visitors to our website (“site”).

By visiting our site or requesting information and services from TCS, you agree to be bound by the terms and conditions of this Privacy Policy Statement (“Policy”). If you do not agree to accept and comply with the terms of this Policy, please do not visit or provide any information or use any of the services or products offered or provided by TCS or this site. Please note that our Policy changes from time to time and changes are effective upon posting. It is your sole responsibility to check back to this Policy statement for updates. TCS does not provide notices of changes in any manner other than through our posting of the changes to this site.

This Policy describes the information collection, use, and dissemination practices of TCS, and applies to its collection, use, storage and disclosure of information by TCS: (a) in its practice (b) on this site, (c) in its relationship with Third Party sites, and (d) in TCS ‘s information collection procedures, including the purchase of customer lists from Third Parties.

A Certified Public Accountant (“CPA”), as a provider of personal financial services was previously required by law to send clients an annual privacy notice, which informed clients of its policies regarding privacy of client information. However, CPAs have been and continue to be bound by professional standards of confidentiality that are much more strict and rigorous than those previously required by law. Due to this fact, and with the support and encouragement of the American Institute of Certified Public Accountants (“AICPA”), former President Bush in 2006 signed into law a provision exempting CPAs from the Gramm-Leach-Bliley Act’s (“GLBA”) annual privacy disclosure requirement.

Though exempt from GLBA’s notification requirement, CPAs are still required under both federal and state law to ensure the security of information that is not public record. The Federal Trade Commission’s “Safeguards Rule,” explains the required security provisions of the GLBA. This provision requires businesses, that are “significantly engaged” in providing financial services to consumers (such as CPAs or tax preparers), to have a documented plan in place which ensures the security and confidentiality of client information.

TCS strongly adheres to the privacy rules of the AICPA’s Generally Accepted Privacy Principles (“GAPP”), the Code of Professional Conduct of the California State Society of CPAs, the California State Board of Accountancy Privacy rules, and the California’s Accountancy Act and supporting regulations. We believe all CPA firms should publish their Privacy Statement on their website. Not to do so, is in our opinion, a great disservice to their clients. Following is our Policy.

1. Information Collection


TCS hereby gives notice to individuals and companies about the personal data collected from them, how we use this information and how to contact us with any privacy concerns. We provide this notice through this Policy statement and/or other comparable documents, and by way of open communication with individuals from whom we collect personal data. We assemble and process personal data about our clients and their personnel for the objective of rendering professional services to our clients.

1.1 Sources of Individual Information

We obtain the following information from individuals, (1) when an individual requests assistance through our customer service, (2) when an individual voluntarily subscribes to our newsletters; (3) when the information is publicly available; (4) when information is provided by you or obtained by us from third parties with your authorization, such as by way of (a) tax organizers, (b) worksheets, (c) transaction information: this is information about your interactions with us, and includes information necessary for billing and payment for our income tax planning, preparation and/or consulting services, as well as all written or verbal communication between you and TCS. This information would also include your payment record with us, billing accounts, and any collection attempts made by us for payment of tax services provided to you, (d) consumer or other reporting agencies, (e) financial history questionnaires (f) and other forms, interviews, documents and information TCS uses in the course of providing tax and/or consulting services; (5) and when private information is provided by means of a referral by a third party to TCS (together, “Individual Information”);

1.2 Email

Email communication sent through contact forms, email links, or otherwise to this website, may be shared with our internal service representatives, employees or staff who are best prepared to answer your questions or address your concerns. We try to respond to all email messages in a timely manner. Once we respond to your communication, we may delete or archive your email depending on the nature of your inquiry. The email process, whether by way of contact form, email link or otherwise, does not necessarily provide a completely secure and confidential means of communication. It is possible that your message may be accessed or viewed while in transit to us.

To protect our clients, when we send emails we include a disclaimer statement at the end of our message which is directed to any third party who may have received this message in error. This statement helps protect the intended recipient of this email by minimizing the risk that confidential information will be used unlawfully. Our statement reads as follows: “This communication (including any attachments) from Tax Client Services (“TCS”) is intended for use only by the addressee(s) named herein, and may contain confidential and/or privileged information. Unless you are the intended recipient (or authorized to receive this email for the intended recipient), any distribution, use, copying, forwarding, printing or disclosure of this email message and any information included in any file attachments is strictly prohibited. If you have received this email in error, please notify TCS by reply and delete the original message. Thank you.”

We encourage site users and clients to communicate highly confidential information to us by telephone, personal visit, direct mail or by fax as internet transmission is never fully secure.

1.3 Site Registration or Membership

To the extent we require registration to receive email and/or mail communication from TCS, this Policy statement applies to consumers that have agreed to receive email marketing from us, whether at our Website, by email, or on Third Party websites or otherwise. We may collect information in certain portions of our Website, where guests provide content submissions and suggestions or participate in interactive online activities (i.e., by way of responding to questions and surveys, chat, or bulletin boards, etc.). Any personal profile information you submit to us remains your property, however by submitting this information to TCS, you grant us, the right to use that information for advertising purposes. We may also use such information for site content improvement. In addition, we reserve the right to release current or past information in the event TCS believes that the information is being or has been used in violation of any law, if the information is subpoenaed, if TCS is sold or acquired, or when we deem it, within federal and state laws, necessary or appropriate. By agreeing to these terms, you hereby consent to disclosure of any record or communication to TCS, when we in our sole discretion determine the disclosure to be appropriate.

Registration occurs when an end-user signs up for our services, either at our website, or at other third party websites or by way of mailing this information to TCS. We may collect Personally Identifiable Information (“PII”) about our registered subscribers, based on: information gathered at the time of registration, subscriber discourse and/or response to consequent mailings and website use, information provided by our third party partners, and information appended from data aggregators, etc. The information collected may include: name, email address, physical address, gender, telephone number, business activity and other demographic information. This information allows us to better modify our content to meet subscribers’ requirements and to better assist in our ability to promote and sell our services.

1.4 Cookies, Web Beacons, and Other Collection Technology


1.4.1 Cookies

TCS may use cookie, web beacon, and other new and evolving sources of information technology (together, “Technology Information”) to associate certain Internet-related information about an individual with information about the individual in our database in order to better protect client information and comply with the Federal Trade Commission issued Safeguards Rule. Safeguarding client information is not only required law it also makes good business sense. If TCS, at a later date, decides to change its policy on the use of Technology Information this will be immediately posted in this Policy statement.

1.4.2 Web Beacons

Used with cookies, a web beacon is programming code that can be used to display an image on a web page, and can also be used to transfer an individual’s unique user identification to a database and connect the individual with previously acquired information about an individual in a database. This process allows the initial website to track websites an individual visits online. Web beacons are used to help determine products or services an individual may be interested in, and to track online behavioral habits for advertising purposes. As an example, a website may place, with the consent of a Third Party website, a web beacon on the Third Party’s website where certain items are sold. When Mr. Smith, an individual listed in a website’s database, visits this identified website, the origin website receives notice by means of the web beacon that Mr. Smith visited the site, and the origin website would then update this profile with the information that Mr. Smith is interested in certain items on this other website. The website may thereafter send advertisements of related products and services to this individual. In addition to using web beacons on web pages, many websites also uses web beacons in email messages sent to individuals listed in their database.

1.4.3 Usage Tracking

In order to protect client information and as part of our oversight and safeguard procedures we may track information linked to any electronic mailings and web pages viewed by users and subscribers on our website network.

1.4.4 Log Files

To safeguard and detect any improper use of client information and as part of TCS oversight security procedures we may keep logs of activity on our website network and monitor them for signs of unauthorized access to customer information.

1.4.5 Web bugs

TCS may use “web bugs” (described in more detail below) in this Site or in communication with you to verify your viewing and/or receipt of email communication. A “web bug” is typically a one-pixel, transparent image (although it can be a visible image as well), located on a Web page or in an email, which is retrieved from a remote site on the Internet enabling the verification of an individual’s viewing or receipt of a Web page or email message.

1.4.6 New Technology

The use of technology on the Internet, including cookies, web beacons, usage tracking, log files, web bugs, etc. is rapidly changing, as is our use of new and evolving tax and accounting technology. As a result, we strongly encourage individuals and companies to revisit this Policy for any updates regarding our use of technology information.

1.4.7 Optional Registration

TCS may offer free voluntary registration to new subscribers. During such registration, the subscriber is required to supply an email address and other personal information. This optional registration information is necessary if a subscriber wants to participate in TCS services or other Third Party Services.

1.4.8 Feedback and Inquiries

We encourage you to contact TCS to provide us with your feedback on our website, services and / or products. We use this information to better respond to clients, improve our website, and analyze and correct any customer service issues.

1.5 Outside Information

TCS may receive information about potential clients from Third Parties or from other sources of information outside of our site including information located in public databases (“Outside Information”).

1.6 Credit Card Information

We may collect credit card information when an individual places an order from us. When this information is submitted to TCS, this information is encrypted and protected with new highly advanced encryption software. We will use this credit card information for purposes of processing and completing the purchase transaction, and the information will be disclosed to Third Parties only as necessary to complete the purchased service transaction. We take all precautions required by law to protect this credit card information, however you ultimately assume the risk of any damage or loss as a result of transmitting such information to us, including but not limited to, credit card fraud, identify theft, or credit card loss.

1.7 Personal Individual Information

As used herein, Personal Individual Information (“PII”) includes Survey Information, Third Party List Information, Individual Information, Technology Information, Outside Information, Credit Card Information and any other information we gather or receive about individuals.

2. Information Use


Personal data you provide to us including personal information of a third party, such as your spouse or significant other, colleague and friend, etc. may be assembled, stored, used and transmitted as necessary for TCS to carry out its business or to seek business with you or your company. When you provide us with personal data, whether in the form of an email, mailing, business card, verbally during a business meeting or otherwise, we accept that you have granted TCS unrestricted permission to collect, use, store, and transfer such information to perform any business transactions required by you.

2.1 Discretion

TCS may use PII for any legally permissible purpose in its sole discretion. The following paragraphs in Section 2 describe how we may use this information. We may change or broaden this use at any time as discussed in the Policy section discussing the Effective Date and Amendments to our Privacy Policy. We may use PII to provide promotional offers to potential or current clients by way of email and direct mail adverting, among other possible uses, as permitted by law.

2.2 E-Mail and Unsubscribe Policy

We may use PII to provide promotional offers by email to individuals. TCS may maintain separate email lists for different purposes. If email recipients wish to terminate their email subscription from a particular list, they are required to follow the instructions at the end of each email message to unsubscribe from the particular list. To unsubscribe from our email list, an individual or company may send an email to privacy@taxclientservices.com. Our unsubscribe process impacts only the future delivery of electronic mailings disseminated by TCS on its own behalf.

2.3 Solicited E-Mail

We send emails to individuals or companies who have agreed by email, or by phone or in person to one of our representatives, to receive emails from us or to individuals or companies who have agreed on Third Party websites to receive email from TCS. As such we do not send unsolicited email messages. As a result, any statutes requiring certain formatting for unsolicited email are not applicable to our email messages.

2.4 Direct Mail and Marketing

We may use provided PII to advertise, directly or indirectly, to individuals or companies using direct mail or email marketing.

2.5 Client Profile

We may use PII to make a profile of a client or potential client. A profile can be created by combining Survey Information and Third Party List Information with other sources of PII such as information obtained from public databases, etc.

2.6 Information Storage

TCS may store PII in databases on our computers. Our computers have security measures (such as firewall protection and use ant-virus / anti-spyware that updates automatically) in place to protect against the loss, misuse, and alteration of client information under our control. Not withstanding such security measures, we cannot guarantee that our security measures will prevent our computers from being illegally accessed, and PII stolen or altered.

3. Information Dissemination


3.1 Third Party Sale or Transfer

We do not sell, rent or lease our customer list to third parties. We may transfer PII, as allowed within relevant federal and state law, to a third party for any purpose in our sole discretion. We do not and will not use or disclose as policy any sensitive personal information, such as religion, race, or political affiliations to any third party. We may disclose relevant PII in conjunction with a prospective purchase, sale, or merger of all or part of our practice, provided appropriate precautions (such as, through a written confidentiality agreement) are in place so any prospective purchaser or merger partner is not allowed to disclose any information in the course of, or after, its review.

3.2 Service Fulfillment

We may transfer PII to a Third Party when necessary to provide a service that a client requests from us or when responding to offers provided by TCS. In addition, we may share PII with trusted partners to help us perform tax planning, preparation or consulting analysis, send emails or postal mail, provide client support, or assist with service deliverables. All such third parties are prohibited from using any PII except to provide such services to us, and are required by TCS to maintain the confidentiality of this information (examples of such disclosures include using an outside service bureau to process tax returns or engaging a record-retention agency to store prior year records).

We may disclose PII to respond to subpoenas, court orders, and other legal processes as part of any actual or threatened legal proceedings or alternative dispute resolution proceeding either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit and take reasonable precautions to ensure that the information disclosed does not become a matter of public record. We may also disclose your PII, without notice, if required to do so by law or in the good faith belief that such action is necessary to; (a) conform to the edicts of the law or comply with legal process served on TCS or its site; (b) protect and defend our rights or property; (c) act under exigent circumstances to protect the personal safety of our users, or the public; and, (d) in the course of a review of our firm’s practices under the authorization of a state or national licensing board, or as necessary to properly respond to an inquiry or complaint from a licensing board or organization.

4. Identity Theft & IRS Privacy Law


Today, identity theft is the fastest growing white collar crime and tax information is a gold mine to a criminal. We take identity theft very seriously. We do not outsource any tax planning or preparation work. Internal Revenue Service (“IRS”) requires tax preparers to inform clients if their tax return is prepared outside the United States. Under Treasury Regulation Sec. 301.7216-2(c)(2), a tax preparer must obtain a taxpayers consent before disclosing any of the taxpayer’s tax return information to another preparer located outside the United States, regardless of the fact that the preparers are related parties. In all instances, the consent must be knowing, voluntary, and obtained prior to any disclosure. The consent form must be signed and dated by the taxpayer. Internal Revenue Code (“IRC”) Section 7216 imposes criminal penalties on tax return preparers who knowingly or recklessly make these unauthorized disclosures to preparers located outside the United States.

IRC Section 7216 imposes criminal penalties on tax return preparers who knowingly or recklessly use information furnished to them in connection with the preparation of an income tax return. In addition, tax return preparers are subject to civil penalties under section 6713 for disclosure or use of this information. IRC Section 7216 and IRS Regulations section 301.7216 also address tax return preparation practices, including any cross marketing of financial and commercial products and services and electronic filing by tax return preparers. Absent a specific, exception, Treas. Reg. section 301.7216 prohibit any “disclosure” or “use” of tax return information without the client’s written consent.

In general, a “disclosure” of tax return information involves a disclosure by the tax preparer of a client’s return information to a third party without the clients written permission. A “use” of tax return information includes any circumstance in which a tax return preparer refers to, or relies upon, tax return information as the basis to take or permit an action, such as offering non-tax services to a client.

Under this IRC section, a tax return preparer is subject to a criminal penalty for “knowingly or recklessly” disclosing or using tax return information. Noncompliance under Section 7216 is considered to be a criminal penalty punishable as a misdemeanor that could result in imprisonment for up to one year or may result in a large fine, or both. IRC section 6713(a), the companion civil penalty, also imposes a monetary penalty on a preparer for each prohibited disclosure or use of return information.

5. Access


Individuals and company’s have access to their PII collected and are provided an opportunity to correct, amend, or delete such information. Access can be obtained by contacting privacy@taxclientservices.com. We may, within the law, grant clients and email services providers’ access to an individual’s email address to verify the origin of the PII collected.

6. Children’s Online Privacy Protection Act – COPPA


TCS encourages parents and guardians to spend time online with their children and to participate and monitor their internet activities. We will never knowingly collect any PII about children. Anyone under the age of 18 should not provide any PII, including their email address, to us. If we obtain actual knowledge that we have collected PII about anyone under the age of 18, this information will be immediately deleted from our database. As we do not collect such information, we have no information to use or to disclose to Third Parties on this matter. We have designed our Policy to comply with COPPA laws.


From time to time, we may provide links to other websites (sites) not owned or controlled by us that we think may be useful or be of interest to you. These links are provided for your convenience and reference. When visitors link to these other third party sites, our privacy practices no longer apply and we strongly recommend that you read these third parties’ privacy policies and data collection practices prior to providing any information to these sites. The operator of such site private policy will govern the collection and use of your data on that site. We do not monitor or guarantee the privacy policies of any of these third party companies. Any information that is disclosed in these other sites become subject to the privacy policies and practices of these sites. We are not responsible for the privacy practices used by other site owners or the content or accuracy of these other sites. Even though certain information collected by such third parties might not identify you individually, we encourage you to become familiar with their privacy practices, and to get in touch with such third parties if you have any questions about their respective privacy policies.

Links to other websites do not constitute or imply endorsement by TCS of such sites or the information, subject matter, services, or other materials presented on or through such sites. We make no representations or warranty regarding any other site or the information, products or services offered or presented on these sites. We do not sponsor or endorse the operators of the sites or the content, products or services they provide, and we are not responsible or liable for the conduct of the sites’ operators, the content, availability, quality, accuracy, products, services or other materials offered at the sites.

We may now and then create forums or chat rooms, and/or message boards that may be made available to you. Understand any information that is disclosed in these areas becomes public information. TCS has no control over its use. Exercise caution when deciding to disclose your Personal and/or Business Information.

Our emails may at times contain links to external sites. You will be taken to these external sites if you click on these links. We are not responsible for the privacy practices or content of any external site owner linked in these emails. We strongly encourage you to review the privacy policy of any site you visit through these links./p>

8. Newsletter Subscription


If you subscribe to our email newsletter or other similar services, we will use the registration information provided to send you the newsletter(s) requested. We may also email you pertinent and helpful tax and accounting information and other newsletters containing tax or financial strategies which we believe may be relevant to your financial situation. If we contract with a third party to deliver emails, we will provide registration information with that third party for purposes of delivering the newsletter email. Instructions for discontinuing this newsletter service will be included on the newsletter’s web page.

9. Contact Us


If you wish to receive additional tax, accounting or other information provided by our Web site, we request that you email TCS. Provide your name, email address, business contact information, as well indicating which of our services you want to hear more information about. You may request this information by completing the “Contact Us” form located on our Web site or by sending an email directly to tcs@taxclientservices.com.

Additionally, on occasion, we may send you details of new products and services which we think may be of interest to you. We will only contact you if you have indicated an interest in such information. If you are no longer interested in this correspondence, please contact us and we will discontinue providing you with this information.

10. Illegal or Harmful Use


You may access and use this site only for lawful purposes. You agree to comply with all federal and state laws applicable to your use of this site. You are responsible for any communication sent, received, posted, accessed, or stored on this site, including the content of any communication. Transmitting, distributing, or storing any material that violates any applicable federal or state laws is prohibited.

11. Restricted Electronic Communication


You may not distribute or send to TCS: (1) unsolicited advertisements, solicitations, commercial email messages or promotional messages of any kind (generally referred to as “spam”); (2) unsolicited informational announcements; (3) chain mail; (4) copies of the same or substantially similar messages; (5) empty messages; (6) messages which contain no substantive content; or (7) oversized messages or files that disrupt a server, account, newsgroup, or chat service.

You may not (1) participate in collecting email addresses, screen names, or other identifiers of others, a practice sometimes known as spidering or harvesting; (2) participate in using software (including “spyware”) designed to assist with such activity; (3) collect responses from unsolicited messages; or (4) use any of our mail servers or another site’s mail server to relay mail without the express permission of the account holder or site.

12. Third Parties Privacy Practices


Advertising agencies and networks, and other companies (together, “Advertisers”) who place advertisements on our Website and on the Internet generally may use their own cookies, web beacons, and other technology to collect information about individuals. We do not control an Advertisers’ use of such technology and we have no responsibility on the use of such technology to gather information about individuals.

13. Unsubscribe Procedures


If you wish to discontinue receiving email messages from TCS, you have the following options:

To unsubscribe from a particular list, either (1) send an email to privacy@taxclientservices.com or (2) follow any instructions in the promotional email message sent by TCS.

14. Site Access Termination


We reserve the right to change the contents of this site or to discontinue it at any time, as well as the right to deny access to the site to any person whom we have reasonable grounds to believe may be using the site for an unlawful or unauthorized purpose or in a manner that may harm TCS.

15. Security


TCS takes precautions to protect your client information. We have technological and operational security functions in place (such as an up-to-date intrusion detection system) to alert us of any attacks. We have added security features to prevent hackers and identity thieves from breaking into our site. No system in the world is completely safe and anyone who tells you otherwise is being dishonest, however some systems are harder to break into than others. Therefore we maintain state-of-the-art security programs and controls to protect PII from misuse, loss, alteration or destruction of data. When you submit sensitive information to our website, your information is protected both online and offline. We secure your PII from unauthorized access, use, or disclosure through our use of advanced encryption technology and all collected information is stored in a technically and physically secure environments.

Our site uses Secure Socket Layer (“SSL”) security with 256 bit encryption software, which is an upgrade from the more commonly used and less secure 128 bit encryption software generally used to protect online transmitted information. From a security standpoint, our SSL also protects against session hijacking attacks, including Firesheep along with 99.9% browser recognition. Our SSL cipher suites have a strong key derivation process with a private key link of 2048 bits.

Wherever we collect sensitive information, that information is encrypted and transmitted in a secure way. TCS policy is to use this advanced encryption technology for the protection of credit card and other sensitive information submitted by or to our site. This policy is also required for all employees of our firm. You can verify this by looking for a “https” at the beginning of the address of the web page submission page (such as the Contact page or Pay My Fee page). Again, no data transmission over the Internet can be guaranteed to be completely secure. As a result, while we strive to protect our end-users’ PII internet data by using this advanced encryption technology, we cannot completely ensure the security of the information that you transmit to our site.

We protect PII off-line. We secure the PII you provide on computers in a controlled secure environment, protected from unauthorized access, use or disclosure. The TCS facilities on the 11th floor at 505 Montgomery in San Francisco have 24/7 security. Professionals, clients or prospective clients are required to sign in to get access to this floor. We protect client information by requiring only authorized staff access to client information or to perform specific jobs (for example, billing or customer service). All TCS employee notebooks or offsite computers with client data are encrypted and password protected. Client data on USB drives are encrypted. Encryption passwords are carefully reviewed, documented, stored, changed monthly and kept in a safe and secure location. Notebooks can be lost or stolen and data forever compromised. We at TCS care about protecting client data from identity theft or loss and use encryption technology to safeguard this data whenever possible.

In compliance with applicable federal and state law, we will notify law enforcement, our clients, credit bureaus and other businesses that may be affected in the event of any security breach. You may be notified by email or regular mail in the event of such breach. Please be advised that any notice may be delayed in order to address the requirements of any law enforcement agency. We will determine the scope of the TCS website/network damage and immediately engage in remedial measures.

16. Network Integrity


You may not violate the security of our site. Any violations may result in criminal and/or civil liability. We may, but are not required to, investigate any violation of our site. TCS will cooperate with law enforcement where criminal or unauthorized activity is suspected. By using our services or sending, receiving, accessing, posting any internet transmission to our site, you agree to cooperate, in any such investigation.

Network security violations include, without limitation: Any unauthorized access to or use of our data, including any attempt to probe, scan or test the vulnerability of a our website. Any breach of security or authentication measures without the express prior authorization of TCS. Any unauthorized monitoring of data or traffic of our site without express prior authorization. Any interference with the service to any of our clients including, without limitation, denial-of-service attacks, mail bombing, news bombing, and other flooding techniques. Any deliberate attempts to overload our site. The use of any computer program designed to conceal the source or routing information of electronic mail messages to us in a manner that falsifies an internet domain, header information, originating email address, or other identifier. The use of any manual or internet method to avoid any network limitations established by TCS. Any attempt to gain unauthorized access to alter or destroy any information in our site or that relates to any of our clients or other end-users.

We may: (1) take any action we deem necessary to protect our site, our rights or the rights of our clients or third parties, or (2) optimize or improve our site, services, systems, and equipment for such purpose. You acknowledge that our action may include and employ methods or technologies, without limitation, to filter or block messages sent through to our site. We may, in our sole discretion, at any time, filter “spam” or prevent “hacking,” “viruses” or other potential harmful programs without regard to any preference you may have communicated to us.

17. Copyrights and Trademarks


This site including all text, images and other content contained herein, and the collection and arrangement thereof, is owned exclusively by TCS. This site is copyrighted as a collective work, and separate works appearing on or accessible through this site are likewise subject to copyright, trademark, and other legal protection.

You agree to abide by the copyrights in this site (including the selection, organization and composition of the contents of this site) and in the works presented on or through this site. You may download and keep single copies of preferred materials for your personal use only. In addition, trademarks and trade names belonging to TCS or to others that appear on or are accessible through this site. That we have permitted you access to this site does not signify authorization to reproduce our trademarks or trade names for any other intention. By providing material to us, such as posting a comment to our discussion group, or sending TCS an email, you are thereby providing to TCS a non-exclusive license to replicate, exhibit, distribute, modify and create derivative works from such material and to use such material and the fact of your authorship of it for marketing purposes. All such rights are reserved by us. All trademarks appearing on this site are the property of their individual owners. You may not use such trademarks for any purpose whatsoever without the express written permission of such owner.

18. Disclaimers and Warranty Limitations


This site is provided as an advertising, reference and business instrument. Although we make every reasonable effort to ensure that the information provided at this site is helpful, accurate, and up to date, we cannot guarantee that this information is without any errors. This site and any information available through it, is not intended to constitute any type of legal advice. By using this site, you take upon yourself all responsibility for and risk arising from your use of and reliance upon any subject matter included in this site. References and links to other services that belong to third parties may be provided for your convenience and do not represent our endorsement of such services. This site and its contents are provided “as is.” We disclaim all warranties, express and implied for any particular purpose with regard to any information contained in, or accessible through or derived by you from this site.

19. Correction, Update and Deletion of Personal Data


We provide clients with a method to ensure that any personal data provided to us is accurate and up to date. You can request any correction, update and deletion of your personal information by email. For example, in case you decided to no longer to be on a mailing list for periodic tax and accounting information updates, you can email us to that effect and we will honor your decision by discontinuing any further messages.

To update or delete your client data or to correct an inaccuracy, we ask that you email us to verify your identity and cooperate with us in this effort. Please send emails to privacy@taxclientservices.com and we will use reasonable effort to contact you regarding any request.

20. Safe Harbor Privacy Principles


We adhere to the Safe Harbor Privacy Principles formulated between the U.S. Department of Commerce and the European Commission with respect to PII that is transferred from the European Economic Area to the United States. These Safe Harbor Privacy Principles consist of notice, choice, onward transfer, security, data integrity, access and enforcement.

21. US Privacy Law


By using this site or our services, you represent and warrant that you agree that United States laws apply to our Privacy Policy Statement and to your PII without regard to any foreign laws and any conflict of such laws.

22. Client Information Disposal Policy


TCS is careful to dispose of client information in a secure way. We generally follow and are consistent with the FTC’s Disposal Rule. For more information go to www.ftc.gov.

23. Circular 230 Disclaimer


In conformity with U.S. Treasury Department Circular 230 any tax information provided by or contained within this site and any tax advice provided or contained herein is not intended to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the IRC. Nor may any such tax advice be used to promote, market or recommend to any person any transaction or matter that is the subject of this information. The intended recipients of this information are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of these documents. “The opinions set forth in this website are subject to the disclaimer pertaining to IRS Circular 230 set forth herein.”

Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any U.S. taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended or applicable state or local tax law provisions; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any tax transaction or matter; and (3) taxpayers should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of any information included on this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers. The full text of Treasury’s Circular 230 is located at Treasury Circular 230

24. Indemnification Agreement


In conformity with U.S. Treasury Department Circular 230 any tax information provided by or contained within this site and any tax advice provided or contained herein is not intended to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the IRC. Nor may any such tax advice be used to promote, market or recommend to any person any transaction or matter that is the subject of this information. The intended recipients of this information are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of these documents. “The opinions set forth in this website are subject to the disclaimer pertaining to IRS Circular 230 set forth herein.”

Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any U.S. taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended or applicable state or local tax law provisions; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any tax transaction or matter; and (3) taxpayers should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of any information included on this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.

25. Miscellaneous


Any failure to insist upon or enforce performance of any provision in this Policy will not be construed as a waiver of any provision or right. Neither the course of conduct between the parties nor any trade practice will act to modify any provision in this Policy. TCS may assign its rights and duties under these Policy terms to any party at any time without notice to you. If any provision of this Policy is deemed unlawful, void, or for any reason unenforceable, then that provision will be deemed severable from these terms and conditions so that it does not affect the validity and enforceability of any remaining provisions.

TCS may publish any testimonials with respect to an employees work qualifications on this website unless otherwise prohibited.

26. Effective Date & Amendments to Policy Statement


It is our right to change or modify this Policy at any time by posting a revised update on this website. To this effect, the most current version of this Policy will supersede all previous versions, such that any change, update or modification is effective immediately upon such posting. To keep abreast of any such revisions you should visit this page periodically for any updates.

We adhere to AICPA’s GAPP, the Code of Professional Conduct of the California State Society of CPAs, and the California State Board of Accountancy Privacy Principles (“Principles”), and therefore we will not amend our Policy in a manner inconsistent with these Principles. If you have any questions about this Policy, our practices or the practices of this site, or your business with us, please email, phone or write to us.

Email: privacy@taxclientservices.com

Phone: 415-619-7963
Address: Tax Client Services, James P. Duffy, CPA, MST
505 Montgomery Street, Suite 1100,
San Francisco, CA 94111

Date of last Revision to Privacy Policy: April 30, 2013

Howard Chen


“Jim has strong technical skills in the tax field. He is very independent and hard working. Jim gets the job done!”

VP, Corporate Development and Strategy at Bank of the West

2014-05-14T12:14:08+00:00
“Jim has strong technical skills in the tax field. He is very independent and hard working. Jim gets the job done!” VP, Corporate Development and Strategy at Bank of the West

Wesley Wakeford


“James Duffy has advised me on several tax matters. I give him my highest recommendation for his knowledge of tax law, for having the highest integrity and also for being a true gentleman. James is a very sharp intellectual and is also a very creative professional. If you need tax help, you will not go wrong with James Duffy.”

Attorney

2014-05-14T12:07:08+00:00
“James Duffy has advised me on several tax matters. I give him my highest recommendation for his knowledge of tax law, for having the highest integrity and also for being a true gentleman. James is a very sharp intellectual and is also a very creative professional. If you need tax help, you will not go wrong with James Duffy.” Attorney

Mike Ford


“I’ve known James Duffy for over thirty years and rely on him for rock solid tax and accounting advice and the very latest in clever AND LEGITIMATE solutions to complex situations. I am very comfortable referring him to my associates and friends and know they will receive the same high standard of care he delivers to his national clients, and to me. He never fails to go the extra mile and has always been a proactive part of every situation I have dragged him into. While many consultants see clients as mere engagements his style is much more comprehensive and it’s not unusual at all to get an email from him at an odd hour treating the topic we’ve been kicking around. I am confident that he is the best of the best.”

Real Estate Professional

2014-05-16T05:01:37+00:00
“I’ve known James Duffy for over thirty years and rely on him for rock solid tax and accounting advice and the very latest in clever AND LEGITIMATE solutions to complex situations. I am very comfortable referring him to my associates and friends and know they will receive the same high standard of care he delivers to his national clients, and to me. He never fails to go the extra mile and has always been a proactive part of every situation I have dragged him into. While many consultants see clients as mere engagements his style is much more comprehensive and it’s not unusual at all to get an email from him at an odd hour treating the topic we’ve been kicking around. I am confident that he is the best of the best.” Real Estate Professional

Juan Carlos Villalobos


“I contacted James Duffy at Tax Client Services to have him prepare the financial statements and tax returns for Aapex Financial Solutions, LLC. He did a great job preparing my friend’s tax return, significantly reducing their tax liability. They were impressed on how detailed he was as he looked at all of the tax planning techniques allowed under the tax law. My friends liked that he looks at your prior year tax returns to determine if there are any missed tax deductions without any up-front charge. He then found a lot of tax savings! With that background I had no issues asking for his assistance on this project. He helped me on issues with the California Residential Mortgage division, the US department of HUD, reviewed my prior year financial statements and tax returns, etc. He identified important issues in the prior and current year tax returns. It is a given that I will continue with his services. He is a very accomplished professional and a pleasure to work with. I highly recommend Tax Client Services!”

President at Aapex Financial Solutions, LLC

2014-05-14T12:10:46+00:00
“I contacted James Duffy at Tax Client Services to have him prepare the financial statements and tax returns for Aapex Financial Solutions, LLC. He did a great job preparing my friend’s tax return, significantly reducing their tax liability. They were impressed on how detailed he was as he looked at all of the tax planning techniques allowed under the tax law. My friends liked that he looks at your prior year tax returns to determine if there are any missed tax deductions without any up-front charge. He then found a lot of tax savings! With that background I had no issues asking for his assistance on this project. He helped me on issues with the California Residential Mortgage division, the US department of HUD, reviewed my prior year financial statements and tax returns, etc. He identified important issues in the prior and current year tax returns. It is a given that I will continue with his services. He is a very accomplished professional and a pleasure to work with. I highly recommend Tax Client Services!” President at Aapex Financial Solutions, LLC

Pat Powers


“James identified a difficult and complex tax issue that required resolution. This particular issue was unusual and potentially quite troublesome. James supervised analysis and resolution of this issue in a very professional manner. His handling of the issue demonstrated a very good grasp of highly complex legal issues balanced by sound and mature judgment.”

Tax Partner at Baker & McKenzie

2014-05-14T12:05:55+00:00
“James identified a difficult and complex tax issue that required resolution. This particular issue was unusual and potentially quite troublesome. James supervised analysis and resolution of this issue in a very professional manner. His handling of the issue demonstrated a very good grasp of highly complex legal issues balanced by sound and mature judgment.” Tax Partner at Baker & McKenzie

Mona Sheung


“James is a very hard working and diligent, someone I respect and trust!"

ControllerClient Service Manager at FIOH Global Asset Management and Strategies, LLC

2014-05-14T12:21:25+00:00
“James is a very hard working and diligent, someone I respect and trust!" ControllerClient Service Manager at FIOH Global Asset Management and Strategies, LLC

Blake Christian


“James hired our firm to evaluate UCB’s California Enterprise Zone Credits. James proved to be a highly technical, high quality, tax executive and was very helpful in managing a complex, multi-year, project. With James assistance, we were able to jointly identify over $6M of supplemental tax savings for his bank.”
Tax Partner, HCVT LLP

2014-05-14T11:57:59+00:00
“James hired our firm to evaluate UCB’s California Enterprise Zone Credits. James proved to be a highly technical, high quality, tax executive and was very helpful in managing a complex, multi-year, project. With James assistance, we were able to jointly identify over $6M of supplemental tax savings for his bank.” Tax Partner, HCVT LLP

George Baker


“James was hired because of his outstanding tax expertise. He worked on tax issues related to financial statement documents backing the bank’s submission of its 10-K, 10-Q and other SEC submissions. He was responsible for tax compliance and filings for a $6 Billion market cap company. His knowledge of the tax law led to substantial savings for the bank. One example was the bank’s foreign earnings repatriation strategy–$8 million in federal taxes were saved as well as some $2 million in state taxes. James is a master at sorting through details on tax issues and used this to reach correct tax applications to the benefit of the bank.”

Senior Vice President at Zions Bank

2014-05-14T12:04:36+00:00
“James was hired because of his outstanding tax expertise. He worked on tax issues related to financial statement documents backing the bank’s submission of its 10-K, 10-Q and other SEC submissions. He was responsible for tax compliance and filings for a $6 Billion market cap company. His knowledge of the tax law led to substantial savings for the bank. One example was the bank’s foreign earnings repatriation strategy–$8 million in federal taxes were saved as well as some $2 million in state taxes. James is a master at sorting through details on tax issues and used this to reach correct tax applications to the benefit of the bank.” Senior Vice President at Zions Bank

Raffaele Mari


“James is a seasoned tax professional who has excellent technical and communication skills. He is a quick study and focuses on providing value-added services. He is a team player who is willing to do whatever it takes to deliver results in a cost-effective manner. I have enjoyed the opportunity to work with James and am confident that anyone would be very satisfied with his work.”

Managing Director, Global Wealth Management

2014-05-14T12:12:00+00:00
“James is a seasoned tax professional who has excellent technical and communication skills. He is a quick study and focuses on providing value-added services. He is a team player who is willing to do whatever it takes to deliver results in a cost-effective manner. I have enjoyed the opportunity to work with James and am confident that anyone would be very satisfied with his work.” Managing Director, Global Wealth Management

Dirk Wierema


“As the Corporate Controller at Ampro Computers, I hired James to prepare and update four years of amended corporate Federal and State tax returns. While on this project James expertise in Federal and State taxes helped to defer a significant tax liability for our company. James was very easy to work with and took the time to explain complex tax regulations in a way that was easy to understand. I would highly recommend James.”

Controller – Zetta, Inc.

2014-05-14T12:15:06+00:00
“As the Corporate Controller at Ampro Computers, I hired James to prepare and update four years of amended corporate Federal and State tax returns. While on this project James expertise in Federal and State taxes helped to defer a significant tax liability for our company. James was very easy to work with and took the time to explain complex tax regulations in a way that was easy to understand. I would highly recommend James.” Controller – Zetta, Inc.

Irina Butorina



“James has been helping me with my taxes since 2010 and I am happy about how effective his solutions are and most important – I am very happy with the money he saves for me. His ability to focus on taxes like nobody I have ever seen is actually amazing. He asks a lot of questions always looking for ways to lower my taxes. Don’t be surprised to get detailed emails discussing your issues without any charge on his part at odd hours of the day or night. He cares about his work and I have been always amazed at how he comes up with tax ideas that really work and are legal which is a very important thing for me. He is friendly and fast thinking and returns your phone call promptly, is easy to reach, and will make sure you pay the least amount of taxes possible. He is a God sent tax geek and I would highly recommend James to anyone of my friends.”
Doctor of Medicine

2014-05-14T12:16:15+00:00
“James has been helping me with my taxes since 2010 and I am happy about how effective his solutions are and most important – I am very happy with the money he saves for me. His ability to focus on taxes like nobody I have ever seen is actually amazing. He asks a lot of questions always looking for ways to lower my taxes. Don’t be surprised to get detailed emails discussing your issues without any charge on his part at odd hours of the day or night. He cares about his work and I have been always amazed at how he comes up with tax ideas that really work and are legal which is a very important thing for me. He is friendly and fast thinking and returns your phone call promptly, is easy to reach, and will make sure you pay the least amount of taxes possible. He is a God sent tax geek and I would highly recommend James to anyone of my friends.” Doctor of Medicine

Benny Lee


“A person’s expertise can be differentiated in terms of the following classes: Novice, Beginner, Intermediate, Expert, and World-Class Guru.
My observation of Jim’s practice and understanding of all tax intricacies both from corporate and individual would place him in the class of a World-Class Guru.”

Vice President, Information Technology – East West Bank

2014-05-14T12:01:56+00:00
“A person’s expertise can be differentiated in terms of the following classes: Novice, Beginner, Intermediate, Expert, and World-Class Guru. My observation of Jim’s practice and understanding of all tax intricacies both from corporate and individual would place him in the class of a World-Class Guru.” Vice President, Information Technology – East West Bank

Silina Dudkina

I have great respect for James and his firm Tax Client Services. He is personable, trustworthy and frankly brilliant in his field. His tax and accounting experience, knowledge and ethical character are of the highest standards. He has the ability to focus on key tax issues that make a difference that is rarely seen these days. Its hard to find a CPA who is highly competent, who you can trust, and one that will not over-charge you! His many strengths include how determined and focused he is in taking care of his clients tax and accounting problems. James is a polished and experienced tax professional, one whom you can count on to go the extra mile and who will do everything possible to ensure his clients pay the absolute minimal amount of taxes possible. I highly recommend this tax professional!

Studying to be a Nurse

2014-05-14T12:09:40+00:00
I have great respect for James and his firm Tax Client Services. He is personable, trustworthy and frankly brilliant in his field. His tax and accounting experience, knowledge and ethical character are of the highest standards. He has the ability to focus on key tax issues that make a difference that is rarely seen these days. Its hard to find a CPA who is highly competent, who you can trust, and one that will not over-charge you! His many strengths include how determined and focused he is in taking care of his clients tax and accounting problems. James is a polished and experienced tax professional, one whom you can count on to go the extra mile and who will do everything possible to ensure his clients pay the absolute minimal amount of taxes possible. I highly recommend this tax professional! Studying to be a Nurse

Why TCS?

Tax Client Services (TCS) is dedicated to helping you with all of your tax and accounting needs, including maximizing your after-tax cash flow by minimizing your tax liability.

Experience

Hello, my name is James Duffy, and I am the Managing Director at Tax Client Services. Though I was born in Seattle, Washington, I spent my youth in Hawaii, leaving this beautiful island as a young adult to go to college at the University of Santa Barbara.

Selecting a Tax Professional

When you’re looking for a talented and skillful tax professional, the one thing you absolutely need is to select someone who is well versed in tax law. Not requiring this could cost you greatly in both lost cash flow and additional stress...