Terms of Service
Effective Date: 01-01-2026
1. Acceptance of Terms
These Terms of Service (“Terms”) govern your access to and use of the tax document collection portal (the “Portal”) operated by Sommer Bookkeeping (“we,” “us,” or “our”).
By accessing or using the Portal, you agree to be bound by these Terms. If you do not agree, you may not use the Portal.
2. Description of the Service
The Portal is a secure system designed to:
- Collect and store tax-related documents
- Facilitate communication between users and authorized tax professionals
- Support preparation, filing, and retention of tax records
The Portal does not provide tax, legal, or financial advice by itself. All services are provided through a separate professional engagement.
3. Eligibility
You must be at least 18 years of age to use the Portal.
By using the Portal, you represent that you are legally authorized to upload and manage the documents you provide.
4. User Responsibilities
You agree to:
- Provide accurate and complete information
- Upload only documents you are legally authorized to share
- Maintain the confidentiality of your login credentials
- Use strong passwords and enable multi-factor authentication where available
- Promptly notify us of suspected unauthorized access
You may not:
- Upload malicious code or content
- Attempt to bypass security controls
- Access data belonging to other users
- Use the Portal for unlawful purposes
5. Document Storage and Security
Uploaded documents are stored in a private S3 object storage bucket with restricted access controls.
While we implement industry-standard safeguards aligned with IRS Publication 4557, you acknowledge that no system can be guaranteed to be completely secure.
You are responsible for maintaining local copies of your documents if desired.
6. Data Retention
Documents and data are retained in accordance with:
- IRS and state record retention requirements
- Professional obligations
- Our internal data retention policies
We may delete data after retention obligations expire or upon termination of services, subject to legal requirements.
7. Professional Relationship
Use of the Portal alone does not create a CPA-client, EA-client, attorney-client, or fiduciary relationship.
Such relationships are governed by separate engagement letters or agreements.
8. Intellectual Property
All Portal software, design, text, and functionality are owned by Sommer Bookkeeping or its licensors and are protected by applicable intellectual property laws.
You retain ownership of your uploaded documents.
9. Availability and Modifications
We strive to maintain reliable access to the Portal but do not guarantee uninterrupted availability.
We reserve the right to:
- Modify or discontinue features
- Perform maintenance
- Update the Portal as required for security or compliance reasons
10. Termination
We may suspend or terminate access to the Portal if:
- These Terms are violated
- Unauthorized or unlawful activity is detected
- Required by law or regulation
You may request termination of access at any time, subject to data retention requirements.
11. Disclaimer of Warranties
The Portal is provided “as is” and “as available.”
We disclaim all warranties, express or implied, including but not limited to:
- Merchantability
- Fitness for a particular purpose
- Non-infringement
12. Limitation of Liability
To the maximum extent permitted by law, Sommer Bookkeeping shall not be liable for:
- Indirect, incidental, or consequential damages
- Data loss resulting from factors beyond our reasonable control
- Unauthorized access caused by compromised user credentials
Our total liability shall not exceed the fees paid for the applicable services, if any.
13. Indemnification
You agree to indemnify and hold harmless Sommer Bookkkeeping from claims arising out of:
- Your misuse of the Portal
- Unauthorized document uploads
- Violations of these Terms or applicable law
14. Governing Law
These Terms are governed by the laws of the State of California, without regard to conflict-of-law principles.
15. Changes to These Terms
We may update these Terms from time to time. Updates will be posted within the Portal with a revised effective date.
Continued use of the Portal constitutes acceptance of the updated Terms.
16. Contact Information
For questions regarding these Terms, contact:
Sommer Bookkeeping
Email: [info@sommerbookkeeping.com]