WEBSITE TERMS AND CONDITIONS

1. Introduction

These terms and conditions govern your use of our website. By using our website, you accept these terms and conditions in full. If you disagree with these terms and conditions or any part of these terms and conditions, you must not use our website.

You must be at least eighteen (18) years of age to use our website. By using our website (and by agreeing to these terms and conditions) you warrant and represent that you are at least (18) years of age.

YOU MUST BE A PROFESSIONAL TAX PREPARER OR TAX ADVISOR TO USE OUR WEBSITE. OUR SITE IS NOT DESIGNED FOR, NOR IS IT APPROPRIATE FOR USE BY NONPROFESSIONAL USERS. By using our website (and by agreeing to these terms and conditions) you warrant and represent that you are a professional tax preparer and/or professional tax advisor.

2. Changes to Website Terms and Conditions

We may change the terms and conditions for using our website at any time by notifying you of the change in writing or electronically (including without limitation, by email or by posting a notice on the Service that the terms have been "updated"). The changes also will appear in this document, which you can access at any time by going to the “Terms of Use” section of the website. You signify that you agree to be bound by such changes by using our website after changes are made to its terms and conditions.

3. License to Use Website

Unless otherwise stated, we or our licensors own the intellectual property rights in the website and material on the website. Subject to the license below, all these intellectual property rights are reserved. You specifically acknowledge that that our intellectual property rights include, but are not limited to, the right to set the terms and conditions for using non-copyrighted government works which are included in our website.

Subject to the restrictions under the heading “5. Limitations on Use” and elsewhere in these terms and conditions, you may view, download, and print materials from the website for use in conjunction with providing professional tax preparation and/or professional tax advisory services.

4. Users

Only one individual may access our website at the same time using the same user name or password, unless we agree otherwise. A single user name and password may be shared by employees of the same firm, subject to the limitations in the previous sentence. User names and passwords may not be shared with clients, independent contractors, or any other individuals who are not employees of the same firm.

5. Limitations on Use

You must not:

(a) republish material from this website (including republication on another website) or create an archive of material from this website, with the following exceptions:

(i) You may occasionally distribute a copy of a document or a portion of a document from the website to a few individuals without charge, provided you include all copyright and other proprietary rights notices in the same form in which the notices appear on the website;

(ii) You may download, store and create an archive of a few documents from the website for your personal use;

(b) sell, rent or sub-license material from the website;

(c) use our website in any way that causes, or may cause, damage to the website or impairment of the availability or accessibility of the website; or in any way which is unlawful, illegal, fraudulent or harmful, or in connection with any unlawful, illegal, fraudulent or harmful purpose or activity;

(d) use our website to copy, store, host, transmit, send, use, publish or distribute any material which consists of (or is linked to) any spyware, computer virus, Trojan horse, worm, keystroke logger, rootkit or other malicious computer software.

(e) conduct any systematic or automated data collection activities (including without limitation scraping, data mining, data extraction and data harvesting) on or in relation to our website without our express written consent.

6. Access to Certain Areas of our Website Restricted

We reserve the right to restrict access to areas of our website at our discretion. If we provide you with a user ID and password to enable you to access restricted areas of our website or other content or services, you must ensure that that user ID and password is kept confidential. We may disable your user ID and password in our sole discretion without notice or explanation.

7. User Generated Content

In these terms and conditions, “your user content” means material (including without limitation text, images, audio material, video material and audio-visual material) that you submit to our website, for whatever purpose.

You grant to us a worldwide, irrevocable, non-exclusive, royalty-free license to use, reproduce, adapt, publish, translate and distribute your user content in any existing or future media. You also grant to us the right to sub-license these rights, and the right to bring an action for infringement of these rights.

Your user content must not be illegal or unlawful, must not infringe any third party's legal rights, and must not be capable of giving rise to legal action whether against you or us or a third party (in each case under any applicable law). You must not submit any user content to the website that is or has ever been the subject of any threatened or actual legal proceedings or other similar complaint. We reserve the right to edit or remove any material submitted to our website, or stored on our servers, or hosted or published upon our website. Notwithstanding our rights under these terms and conditions in relation to user content, we do not undertake to monitor the submission of such content to, or the publication of such content on, our website.

8. Disclaimer of Warranties and Limitations of Liability

You agree that your access to, and use of, our website and the content available through our website is on an "as-is", "as available" basis and we specifically disclaim any representations or warranties, express or implied, including, without limitation, any representations or warranties of merchantability or fitness for a particular purpose. We do not give tax or legal advice or advocate the use of any tax strategy. You should always reach your own conclusion about the how the tax law applies to a given set of facts and circumstances. We do not warrant the completeness or accuracy of the information published on this website; nor do we commit to ensuring that the website remains available. To the maximum extent permitted by applicable law, we will not be liable for special, consequential, punitive, exemplary, or incidental damages, including, without limitation, lost profits, lost revenues, or lost savings.

9. Breaches of these Terms and Conditions

Without prejudice to our other rights under these terms and conditions, if you breach these terms and conditions in any way, we may take such action as we deem appropriate to deal with the breach, including suspending your access to the website, prohibiting you from accessing the website, blocking computers using your IP address from accessing the website, contacting your internet service provider to request that they block your access to the website and/or bringing court proceedings against you.

10. Assignment

We may transfer, sub-contract or otherwise deal with our rights and/or obligations under these terms and conditions without notifying you or obtaining your consent. You may not transfer, sub-contract or otherwise deal with your rights and/or obligations under these terms and conditions.

11. Waivers

If either party should waive any breach of any provision of these terms and conditions, he or it shall not thereby be deemed to have waived any preceding or succeeding breach of the same or any other provision of these terms and conditions.

12. Entire Agreement

These terms and conditions constitute the entire agreement between you and us in relation to your use of our website, and supersede all previous agreements in respect of your use of this website.

13. Severability

If a provision of these terms and conditions is determined by any court or other competent authority to be unlawful and/or unenforceable, the other provisions will continue in effect. If any unlawful and/or unenforceable provision would be lawful or enforceable if part of it were deleted, that part will be deemed to be deleted, and the rest of the provision will continue in effect.

14. Headings

The headings of the sections hereof are inserted for convenience only and shall not be deemed to constitute a part hereof nor to affect the meaning thereof.

15. Governing Law

These terms and conditions shall be governed and construed under Maryland law. Venue for any dispute shall be the trial court of the State of Maryland for Montgomery County.

16. Injunctive Relief

You acknowledges that a remedy at law for any breach or threatened breach by you of the provisions of these terms and conditions would be inadequate and you therefore agree that we shall be entitled to injunctive relief in case of any such breach or threatened breach.

17. Our details

The website is published by Levey Consulting, LLC, d.b.a. Parker Tax Publishing. Levey Consulting, LLC is registered as a Massachusetts LLC. You can contact us by email at hr@parkertaxpublishing.com, or by postal mail at 4800 Hampden Lane, Suite 200, Bethesda. MD 20814, or through our registered agent.

(c) 2011 Parker Tax Publishing  |  Use of content subject to Website Terms and Conditions.