THESE TERMS AND CONDITONS OF USE (the "Terms") apply to your access and use of the Global Tax Network world wide web site (www.globaltaxnetwork.com ). Global Tax Network is a service of Global Tax Network, LLC (hereinafter referred to as "GTN") and all information and Content (as defined in these Terms) on the GTN web site (together with the design, layout and organization and the underlying source HTML files that implement the hypertext features, is hereinafter referred to as the "Site") may be used solely under the following Terms. Please read the Terms carefully and completely before using the Site. By clicking the acceptance button, or by accessing or using the information or services on the Site, you (the "User") expressly agree to and consent to be bound by the Terms in full. If the following Terms are not acceptable in full, the button indicating non-acceptance should be selected, and you must immediately terminate your use of the Site. Users accessing or using the Site do so on their own initiative and are responsible for compliance with all local laws. The Site and these Terms may be changed by GTN at any time without notice. Use of the Site subsequent to any change constitutes User's acceptance of the change. Users are advised to read these Terms each time they access the Site for any changes to these Terms.

1. Purpose of the Site

The general purpose of the Site is to provide Users with an online: (i) resource to find local tax professionals affiliated with GTN ("Network Firms") who can offer tax advice and preparation services; and (ii) means to allow Users to provide Network Firms with relevant tax information (the "GTN System") for completing their U.S. tax returns (collectively referred to as the "Service"). GTN does not provide tax, legal or any other professional advice through the Site, the Service or the GTN System. The modules by which a User may transmit tax information to a Network Firm are not intended to be a complete and exhaustive means for a Network Firm to complete a User's tax return, but rather are intended as an initial means to facilitate the transmission of such information so that a Network Firm can prepare the User's tax return. It is likely that a Network Firm may require additional or different information based on the individual User's actual circumstances. GTN will use reasonable efforts to respond, but does not guarantee that it will be able to respond, to User requests for any free services offered on the Site by GTN. GTN is not a professional referral service, but merely assists Users in narrowing their choices in selecting a tax advisor. GTN will not and cannot make any recommendation as to any Network Firm or any individual member in any Network Firm.

2. Network Firm's Listings

Information pertaining to the Network Firms and any individual member thereof is provided by and posted by the Network Firms, not GTN. GTN is not responsible for and does not warrant the accuracy, validity or completeness of the information, nor does it guarantee the quality of the services or work product provided by Network Firms. GTN does not review the contents of the listings which are provided by the Network Firms or any links to the Network Firms, nor does it attempt to verify the capabilities of the Network Firms. A description or indication of the area of practice by a member of a Network Firm does not necessarily mean that any agency or board, national, state or otherwise, has certified such member as a specialist or expert in any indicated filed of practice, nor that any such member is necessarily any more expert or competent than any other practitioner. The determination of the need for tax advice and services and the choice of a competent tax advisor are extremely important decisions and should not be based solely upon advertisements or self-proclaimed expertise. All Users are urged to make their own independent investigation and evaluation of any Network Firm being considered. User is totally and solely responsible for its own selections and actions. Users are advised that information transmitted via electronic mail may not be secure, and could be viewed by unintended third parties. When sending electronic mail to a tax or legal advisor or others, it is strongly urged that Users not transmit any information which requires confidentiality, and that such transmission may risk waiving an applicable provider-client and/or work product privilege.

3. Ownership, License & Restrictions on Use

3.1 As between GTN and Users, all right, title and interest in the Site and all information it contains, or may contain in the future, including, without limitation, the GTN System and any updates thereof, all copyrights, trademarks, service marks and other intellectual property rights (collectively referred to as the "Content"), is the property of GTN, its licensors, or Network Firms, and is protected by intellectual property laws and international intellectual property treaties. Except as expressly provided below, nothing contained in the Site shall be construed as conferring any license or right, by implication, estoppel or otherwise, under copyright or other intellectual property rights, to use the Site or the Content displayed on the Site, through the use of framing or otherwise, without the prior written permission of GTN or any third party that may own the trademark or copyright of material displayed on the Site.

3.2 Subject to User's full compliance with these Terms, User is hereby granted a non-exclusive, nontransferable, revocable, limited license to view, download, print and use information retrieved from the Site, including the GTN System (which if downloaded by User is also subject to the terms and conditions of a separate license between GTN and User regarding such use), provided that: (i) it is solely for User's own lawful, personal, informational, non-commercial purposes: (ii) User does not remove or obscure the copyright notice or other notices; and (iii) the Content, or any part thereof, is not modified. Except as expressly provided herein, no part of the Site, including, but not limited to, materials retrieved therefrom and the underlying HTML code, may be used, reproduced, republished, copied, reverse engineered, transmitted or distributed in any form or by any means. In no event shall materials from the Site be stored in any information storage and retrieval system without the prior written permission from GTN.

3.3 User understands and agrees that GTN may alter, suspend or discontinue the Site and/or the Service at any time for any reason, without notice, cost or liability. User further understands and agrees that from time to time the Site and/or the Service may be inaccessible, unavailable or inoperable for any reason, including, without limitation: (i) equipment malfunctions; (ii) periodic maintenance procedures or repairs which GTN may undertake from time to time; or (iii) causes beyond the control of GTN or which are not reasonably foreseeable by GTN, including, without limitation, interruption or failure of telecommunication or digital transmission links, hostile network attacks, network congestion or other failures. User acknowledges and agrees that GTN has no control of the availability of the Site or the Service on a continuous or uninterrupted basis.

3.4 User shall be solely responsible for providing, maintaining and ensuring that all hardware, software, electrical and other physical requirements for User's use of the Site and the Service, including, without limitation, telecommunications and internet access connections and links, web browsers, bandwidth or other equipment, programs and services required to access and use the Site and the Service are compatible with the Site and the Service.

3.5 The Service currently is intended for the preparation of United States ("U.S.") federal and state income tax returns. GTN makes no representation or warranty that information on the Site is currently appropriate for the preparation of any tax returns other than U.S. federal income tax returns. Those who choose to access the Site from outside the U.S. do so on their own initiative and are responsible for compliance with local laws, if and to the extent local laws are applicable.

3.6 GTN reserves the right, in its sole discretion and without notice, at any time and for any reason, to: (i) remove or disable access to all or any portion of the Site or the Service; and (ii) suspend or terminate User's access to or use of all or any portion of the Site or the Service.

4. Links

The Site contains hyperlinks to third party web sites, including, in some cases, those of Network Firms. The linked sites are not under the control of GTN, and GTN is not responsible for, and makes no representations or warranties with respect to, the contents or privacy practices of any linked sites or any link contained in a linked site, nor for any material or information otherwise provided by Network Firms. The inclusion of a linked site is for User's convenience only and is not intended as and should not be construed as an endorsement or recommendation by GTN of the linked site or its content.

5. Security

GTN employs reasonable security measures to protect against the loss, misuse and alteration of information under its control. Except as stated above, User shall be solely responsible for the security, confidentiality and integrity of all messages and the content that User receives, transmits through or stores on the Service. User shall be solely responsible for any authorized or unauthorized access to User's account by any person. User agrees to bear all responsibility for the confidentiality of User's password and all use or charges incurred from use of the Service with User's password. If any unauthorized use of User's account or password occurs as a result of User's use of the Service, User must notify GTN via phone and/or email immediately, and GTN will suspend use of the account and password until a new password is in place. GTN's security policy may change from time to time and is posted in full on the Site.

6. Privacy

When reasonably practicable, GTN will attempt to respect User's privacy. GTN will not monitor, edit, or disclose any personal information about User or User's account, including its contents or User's use of the Service, without User's prior consent unless such disclosure is necessary to: (i) comply with legal process or other legal requirements of any governmental authority; (ii) protect and defend the rights or property of GTN; (iii) enforce these Terms; (iv) protect the interests of users of the Service other than User, Network Firms or any other person; or (v) operate or conduct maintenance and repair of GTN's services or equipment, including the Service, or as authorized by law. GTN's privacy policy may change from time to time and is posted in full on the Site.

7. User Account, Fees and Payment

General use of the Site is free. User must set up an account through the Site for User to provide tax information to a Network Firm so that a Network Firm may provide tax advice and services for User. If User establishes an account and has tax services provided by a Network Firm, User shall be billed by the Network Firm for such services. Any charges or fees payable by User for services rendered by a Network Firm are established by the Network Firm and agreed to by User. Network Firms reserve the right to change their fees at any time, upon notice to User.

8. User Representations

User represents and warrants to GTN that: (i) User is over the age of eighteen (18) and has the power and authority to enter into and perform User's obligations under these Terms; (ii) all information provided by User to GTN is truthful, accurate and complete; (iii) User shall comply with all terms and conditions of these Terms, including, without limitation, the provisions set forth at Section 9; and (iv) User has provided and will provide accurate and complete registration information, including, without limitation, User's legal name, address and telephone number.

9. Prohibited Conduct

User is solely responsible for any and all acts and omissions that occur under User's account or password, and User agrees not to engage in any unacceptable use of the Service, which includes, without limitation, use of the Service to: (i) disseminate, store or transmit unsolicited messages, chain letters or unsolicited commercial email; (ii) disseminate or transmit material that, to a reasonable person may be abusive, obscene, pornographic, defamatory, harassing, grossly offensive, vulgar, threatening or malicious or derogatory about GTN or any Network Firm; (iii) disseminate, store or transmit files, graphics, software or other material that actually or potentially infringes the copyright, trademark, patent, trade secret or other intellectual property right of any person; (iv) create a false identity or to otherwise attempt to mislead any person as to the identity or origin of any communication; (v) export, re-export or permit downloading of any message or content in violation of any export or import law, regulation or restriction of the U.S. and its agencies or authorities, or without all required approvals, licenses or exemptions; (vi) interfere, disrupt or attempt to gain unauthorized access to other accounts on the Service or any other computer network; (vii) disseminate, store or transmit viruses, trojan horses or any other malicious code or program; (viii) violate any law or regulation; (ix) engage in any activity the purpose of which is not expressly permitted under these Terms; or (x) engage in any other activity deemed by GTN to be in conflict with the spirit or intent of these Terms.

10. Disclaimer of Warranties

THE SITE AND THE SERVICE ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS, AND, TO THE FULLEST EXTENT PERMISABLE PURSUANT TO APPLICABLE LAW, GTN EXPRESSLY DISCLAIMS ALL WARRANTIES OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING, WITHOUT LIMITATION, ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT. USE OF THE SERVICE IS AT USER'S SOLE RISK. SPECIFICALLY, BUT WITHOUT LIMITATION, GTN DOES NOT REPRESENT OR WARRANT, AND DISCLAIMS ANY AND ALL RESPONSIBILITY FOR ANY LOSS, INJURY, CLAIM, LIABILITY, PENALTY OR DAMAGE OF ANY KIND WHATSOEVER RESULTING FROM, ARISING OUT OF OR IN ANY WAY RELATED TO: (i) ANY ERRORS IN OR OMISSIONS FROM THE SITE AND ITS CONTENT, OR THE GTN SYSTEM, INCLUDING, BUT NOT LIMITED TO, TECHNICAL INACCURACIES OR TYPOGRAPHICAL ERRORS; (ii) THE UNAVAILABILITY OR UNINTERRUPTED USE OF THE SITE OR THE SERVICE OR ANY PORTION THEREOF; (iii) DEFECTS, VIRUSES OR OTHER HARMFUL COMPONENTS ON THE SITE OR THE SERVER THAT MAINTAINS THE SITE OR IN THE GTN SYSTEM; (iv) ANY THIRD PARTY WEB SITES OR CONTENT THEREIN DIRECTLY OR INDIRECTLY ACCESSED THROUGH HYPERLINKS CONTAINED IN THE SITE, INCLUDING, BUT NOT LIMITED TO, WEB SITES OF NETWORK FIRMS, AND ANY ERRORS OR OMISSIONS THEREFROM; (v) USER'S USE OF THE SITE OR THE SERVICE OR ANY RELATIONSHIP BETWEEN USER AND A NETWORK FIRM OR ANY SERVICES OR ADVICE PROVIDED OR PERFORMED BY A NETWORK FIRM FOR USER; AND (vi) USER'S USE OF ANY EQUIPMENT OR SOFTWARE, INCLUDING THE GTN SYSTEM, IN CONNECTION WITH THE SITE OR THE SERVICE. FURTHER, GTN DOES NOT MAKE ANY REPRESENTATION OR WARRANTY AS TO ANY RESULTS THAT MAY BE OBTAINED BY USE OF THE SITE, THE SERVICE, THE GTN SYSTEM, OR THROUGH ANY RELATIONSHIP BETWEEN USER AND A NETWORK FIRM OR ANY SERVICES OR ADVICE PROVIDED OR PERFORMED BY A NETWORK FIRM FOR USER.

11. Limitation of Liability

UNDER NO CIRCUMSTANCES SHALL A "COVERED PARTY" (AS DEFINED BELOW) BE LIABLE TO USER OR ANY OTHER PERSON FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, RELIANCE OR PUNITIVE DAMAGES OF ANY KIND WHATSOEVER, INCLUDING, WITHOUT LIMITATION, ECONOMIC LOSS, PENALTIES OR ATTORNEYS' FEES, FOR ANY MATTER ARISING FROM OR RELATING TO THE SITE, INCLUDING ITS CONTENT, THE SERVICE, THE GTN SYSTEM, ANY RELATIONSHIP BETWEEN A USER AND A NETWORK FIRM, INCLUDING, WITHOUT LIMITATION, ANY SERVICES OR ADVICE PROVIDED OR PERFORMED BY A NETWORK FIRM FOR USER, OR THE INTERNET GENERALLY, INCLUDING, WITHOUT LIMITATION: (i) USER'S USE OR INABILITY TO USE THE SITE OR THE SERVICE; (ii) ANY CHANGES TO OR INACCESSIBILITY OF THE SITE OR THE SERVICE; (iii) DELAY, FAILURE, UNAUTHORIZED ACCESS TO OR ALTERATION OF ANY TRANSMISSION OR DATA; (iv) ANY MATERIAL OR DATA SENT OR RECEIVED OR NOT SENT OR RECEIVED; (v) ANY TRANSACTION OR AGREEMENT ENTERED INTO THROUGH THE SITE OR THE SERVICE; OR (vi) ANY DATA OR MATERIAL FROM A THIRD PERSON ACCESSED ON OR THROUGH THE SERVICE; WHETHER SUCH LIABILITY IS ASSERTED ON THE BASIS OF CONTRACT, TORT OR OTHERWISE, REGARDLESS OF ANY NEGLIGENCE OF ANY COVERED PARTY. SOME STATES PROHIBIT THE EXCLUSION OR LIMITATION OF INCIDENTAL OR CONSEQUENTIAL DAMAGES, THUS THIS LIMITATION OF LIABILITY MAY NOT APPLY TO USER. IF USER IS DISSATISFIED WITH THE SERVICE, USER'S SOLE AND EXCLUSIVE REMEDY SHALL BE FOR USER TO DISCONTINUE USE OF THE SERVICE. A "COVERED PARTY" MEANS GTN, ITS AFFILIATES, THE NETWORK FIRMS, AND ANY OFFICER, DIRECTOR, SHAREHOLDER, PARTNER, EMPLOYEE, SUBCONTRACTOR, REPRESENTATIVE, AGENT, SUCCESSOR OR ASSIGN OF GTN, ITS AFFILIATES, AND THE NETWORK FIRMS.

12. Indemnification

User agrees to indemnify, hold harmless and defend GTN, its affiliates, and its and their shareholders, directors, officers, employees, agents, representatives, successors and assigns from and against any action, cause, claim, damage, debt, demand or liability, including, without limitation, reasonable costs and attorneys' fees, asserted by any third party, arising directly or indirectly out of or relating to: (i) User's failure to comply with any provision of these Terms; (ii) the Site or User's use of the Site or the Service, including any data or work transmitted or received by User; (iii) any relationship with a Network Firm or any services or advice provided or performed by a Network Firm for User; and (iv) any unacceptable use of the Site or the Service, including, without limitation, any statement, data or content made, transmitted or republished by User which is prohibited as unacceptable in Section 9.

13. Miscellaneous

13.1 Amendment.

GTN shall have the right, in its sole discretion, at any time and without notice, to add to or modify these Terms, by updating these Terms. User's access to or use of the Site or the Service after the date such amended terms are updated shall be deemed to constitute acceptance of such amended terms. Users are advised to review these Terms on a regular basis for changes. Continued use of the Site following any change constitutes User's acceptance of the change.

13.2 Waiver.

No waiver of any term, provision or condition of these Terms, whether by conduct or otherwise, in any one or more instances, shall be deemed to be, or shall constitute, a waiver of any other term, provision or condition hereof, whether or not similar, nor shall such waiver constitute a continuing waiver of any such term, provision or condition hereof. No waiver shall be binding unless executed in writing by the party making the waiver.

13.3 Severability.

If any provision of these Terms is determined to be illegal or unenforceable, then such provision will be enforced to the maximum extent possible and the other provisions will remain fully effective and enforceable.

13.4 Law.

These Terms shall be governed by the laws of the State of Colorado, as they apply to agreements made and solely performed therein, without reference to conflicts of laws. All actions, claims or disputes arising hereunder or relating to the Site or the Service shall be exclusively subject to the jurisdiction of the federal and state courts in the State of Colorado.

13.5 Attorney's Fees.

If any action in law or in equity is necessary to enforce these Terms, GTN will be entitled to reasonable fees of attorneys, accountants, and other professionals, and costs and expenses in addition to any other relief to which GTN may be entitled.

13.6 Entire Agreement.

These Terms constitute the complete and exclusive statement of the agreement between the parties with respect to the subject matter herein and supersedes any and all prior or contemporaneous communications, representations, statements and understandings, whether oral or written, between the parties concerning the subject matter herein.

USER HAS READ, UNDERSTANDS AND AGREES TO THESE TERMS & CONDITIONS OF USE.

If you have questions or comments about this site, please contact us at...