Semper Tax Relief (“Company,” “we,” or “our”) provides clients (“you” or “Client”) with access to a secure online Client Portal (“Portal”) to support the delivery of tax preparation, tax resolution, and related services. This Terms of Use Agreement (“Agreement”) outlines the conditions under which you may access and use the Portal.

By logging in, uploading or downloading documents, communicating with our staff, or using any functionality within the Portal, you agree to be bound by the terms of this Agreement. If you do not agree, do not access or use the Portal.

Purpose of the Client Portal
The Client Portal is a secure platform designed to streamline communication and collaboration between Semper Tax Relief and its clients. Through the Portal, clients may securely exchange tax documents, complete financial questionnaires, receive IRS forms, upload supporting records, review tax filings, sign documents electronically, receive updates on case status, and manage billing. The Portal is offered as a convenience tool to help facilitate our services; it is not a public access system and should only be used by authorized clients and parties granted explicit access.

Eligibility and Grant of Access
Portal access is granted only to individuals or entities actively engaged with Semper Tax Relief for tax-related services. We may, at our sole discretion, deny, limit, or revoke access at any time for any reason, including but not limited to non-compliance with these Terms, failure to provide documentation, security concerns, or the conclusion of services. Access credentials (username and password) are for your personal use only. You agree not to share your credentials with any other individual or third party unless explicitly authorized by Semper Tax Relief in writing.

Client Responsibilities
You agree to use the Portal in a manner that is lawful, professional, and consistent with the expectations of a secure business environment. You are responsible for: maintaining the confidentiality of your username and password; regularly checking the Portal for updates, document requests, and messages; completing assigned tasks, questionnaires, and organizers in a timely manner; uploading accurate and complete documents and information; downloading and retaining copies of your completed tax filings and IRS correspondence for your own records. Semper Tax Relief will retain documents within the Portal for a minimum of three (3) years. After that time, files may be archived or deleted at our discretion.

Security and Confidentiality
We take reasonable steps to protect the Portal and the data within it, using secure hosting, encryption, and other safety measures provided by our third-party software partner. However, no system can be guaranteed 100% secure. By using the Portal, you acknowledge and accept that a small risk of unauthorized access or data compromise may still exist. You agree not to attempt to circumvent or disable any security feature of the Portal or to encourage others to do so on your behalf.

Electronic Signatures and Communications
Documents requiring signature may be delivered and signed electronically through the Portal. You agree that: your electronic signature is legally binding and has the same legal force as a handwritten signature; you will carefully review documents before signing; you consent to receive communications, notices, and disclosures through the Portal or via the email associated with your account. If you require hard copies of any documentation, you may request them at any time.

Billing and Payment
Invoices, payment instructions, and receipts may be posted to your Portal account. By using the Portal, you agree to review and respond to any billing communications in a timely manner. Failure to pay for services in accordance with your engagement terms may result in the temporary suspension of Portal access or a delay in service delivery. Questions regarding billing should be directed to our office via phone or email.

Suspension or Revocation of Access
Semper Tax Relief reserves the right to suspend or permanently revoke Portal access at any time and without prior notice for reasons including, but not limited to: failure to respond to repeated document or information requests; breach of this Agreement or the terms of your engagement; abuse of the system or staff (e.g., inappropriate communication, misuse of tools); inactivity following case closure or final filing; security concerns or compromised account access. If access is revoked, we will provide alternate instructions for receiving critical documents.

No Guarantee of Continuous Access
Although we strive to maintain high availability, Semper Tax Relief does not guarantee uninterrupted access to the Client Portal. System maintenance, technical issues, or outages from our hosting provider may occur. We are not responsible for any delay or inconvenience caused by Portal unavailability. Clients are encouraged to download final deliverables and store them securely for personal recordkeeping.

Indemnification
To the extent allowed by applicable law, you agree to defend, indemnify, and hold harmless Semper Tax Relief, its owners, staff, and affiliates from and against any third-party claims, liabilities, losses, or expenses arising from your use or misuse of the Client Portal, or from any breach of this Agreement.

Entire Agreement
This Agreement constitutes the full and complete understanding between you and Semper Tax Relief regarding your use of the Client Portal. It does not amend, replace, or override any other agreements you have entered into with us, including Engagement Letters. Any changes to this Agreement must be made in writing.

Term and Termination
This Agreement remains in effect even if your access to the Client Portal is suspended, revoked, or terminated. Semper Tax Relief reserves the right to terminate the use of the Portal system or transition to another service provider at any time without notice or liability.

Updates to Terms
We may update these Terms of Use from time to time. Updated terms will be posted at www.sempertax.com/client-portal-terms-of-use. Continued use of the Portal after updates constitutes your acceptance of the new terms.