FTAX USER AGREEMENT

This Agreement ("Agreement") is a legally binding contract made by and between ON-LINE TAXES, Inc. ("ftax", "We", "we", "Us", or "us") and you ("You", "you", "Your", or "your"), which governs your use of ftax' web site (the "Web Site"), tax preparation software (the "Software"), and the services that we offer on our Web Site (the "Services").

BY CLICKING THE "I AGREE" BUTTON OR ACCESSING OR USING ANY PART OF THE WEB SITE, THE SOFTWARE, OR THE SERVICES YOU AGREE THAT YOU HAVE READ, UNDERSTAND, AND AGREE TO BE BOUND BY THIS AGREEMENT AND FURTHER THAT YOU HAVE TAKEN ALL ACTIONS REQUIRED OF YOU PRIOR TO USING THE WEB SITE, THE SOFTWARE. IF YOU DO NOT AGREE TO BE SO BOUND, OR YOU HAVE NOT TAKEN SUCH ACTION, YOU SHOULD SELECT THE "I DO NOT ACCEPT" BUTTON AND DO NOT ACCESS OR USE ANY PART OF THIS WEB SITE, OR THE SOFTWARE, OR THE SERVICES.

INTERNET TECHNOLOGY, TAX LAWS, AND THE RULES AND REGULATIONS OF TAXING AUTHORITIES CHANGE FREQUENTLY. ACCORDINGLY, FTAX TAXES RESERVES THE RIGHT TO MAKE CHANGES TO THIS AGREEMENT.

YOU MAY OBTAIN A COPY OF THIS AGREEMENT EITHER THROUGH OUR WEBSITE, ftax.COM, OR BY SENDING A FORMAL REQUEST WITH THE SUBJECT LINE "PLEASE SEND FTAX TAXES USER AGREEMENT AND PRIVACY POLICY" WITH A STAMPED ENVELOPE MARKED WITH YOUR RETURN ADDRESS TO ON-LINE TAXES, 724 JULES ST., ST. JOSEPH, MO 64501.

1. REGISTRATION, ACCOUNTS, AND PAYMENT

1. To use the Software and the Services, you must create an account with ftax through the online registration process on the Web Site. In creating an account, you must provide ftax with accurate and complete registration information. You must promptly notify ftax if any of this information changes. If you fail to provide or update this information, ftax may terminate your right to use the Web Site, the Software or the Services (i.e., terminate your account) without notice. Failure to update your registration information may also invalidate any claim you may make under the Limited Warranty set forth in Section 10.
   
   
2. When you register to use the Software and the Services, you must choose a user name and password. Your user name and password are unique to you. You are responsible for maintaining the confidentiality of your user name and password, and for any use of your user name and password (including the use by an unauthorized third party). You must notify ftax, within twenty-four (24) hours, if you believe your password or account has been or may have been obtained or used by any unauthorized person or entity. Under no circumstances should you respond to a request for your password, particularly a request from an individual claiming to be an employee of ftax. ftax' employees will never ask for your password. You must notify ftax if you receive such a request within twenty-four (24) hours from the request.
   
   
3. You must pay for your use of the Software and the Services in accordance with the instructions provided on the Web Site. All payments you make to ftax are non-refundable, except as expressly provided for below.
   
   

2. USE OF THE SOFTWARE AND THE SERVICES

1. Subject to your agreement to and compliance with all of the terms and conditions of the Agreement, ftax herby grants you a nonexclusive right and license to use the Software solely to gain access to and use the Services. You may only so use the Software and the Services to prepare Federal and State tax returns and to electronically file and/or print such tax returns.
   
   
2. You are permitted to prepare tax returns for others so long as you do not charge the others a fee, but some of the features of the Software and the Services may not be available when you do so. Under IRS regulations, however, you are not permitted to file more than five (5) returns from your account during a single tax year. You must obtain the consent of any third parties for whom you prepare tax returns using the Software and the Services for the use and disclosure of their personal information, as provided for in the Privacy Policy, as a precondition to using this Service to prepare third-party returns.
   
   
3. ftax reserves all rights not granted in this Agreement. Without limitation, you may not: (i) transfer, rent, lend, lease or otherwise make the Software available to a third party; (ii) create derivative works from the Software or other ftax materials; (iii) reverse engineer, decompile or disassemble the Software or otherwise attempt to obtain its source code; (iv) remove or alter any copyright, trademark or other proprietary notice contained in the Software; (v) copy the Software; or (vi) use the Software or the Services to prepare tax returns, schedules, or worksheets on a professional basis (i.e., for a fee).
   
   
4. If you wish to use the Software or the Services to provide professional services, you must purchase a professional license to use the Software or the Services from ftax.

3. NO TAX ADVICE

You acknowledge and agree that these support personnel are not tax preparers or accountants, and do not provide professional services or advice. You are solely and exclusively responsible for your use of the Software and the Services and any errors that you make in preparing your return (i.e., typographical errors, incorrect statements of fact, and the like). If you need professional advice, you must consult with an accountant, attorney, or other tax professional.

4. YOUR PERSONAL PRIVATE INFORMATION

Protecting your Information:

ftax works to protect your personal information from loss, misuse, or unauthorized alteration by using industry-recognized security safeguards, coupled with carefully developed security procedures and practices. We maintain physical, electronic and procedural safeguards that comply with applicable laws and federal standards. We use both internal and external resources to review our security procedures. Your sensitive information, such as credit card information, is encrypted when it is transmitted to us. Our employees are trained and required to safeguard your information.

Information We Collect:

• We collect personal information such as your name, shipping/billing address, e-mail, phone, and credit card number when you interact with us to purchase or use our products.


• We collect personal information to deliver or allow access to our products and services.
  • As part of tax preparation services provided to you, we may collect and store personal information to prepare, assist in preparing, or to obtain or provide services in connection with the preparation of your tax return.
  • As part of personal financial services provided to you, we may collect and store sensitive information such as account and purchase information on your behalf.


• We collect information about your system as it interacts with us such as your IP address and browser information.


• We use common internet technologies, such as cookies and Web beacons to manage our Web sites and services, advertising and e-mail programs.


• We collect user feedback, community discussions, chats and other interactions, such as surveys, at our sites.


• We may obtain additional information about you, such as demographic information, from commercially available sources.

Disclosing Your Data

• You can view ftax privacy statement provided with the services on the website. You agree to the applicable ftax privacy statement, and any changes published by ftax. You agree that ftax may use and maintain your data according to the privacy statement as part of your services. ON-LINE TAXES, Inc. is a global company and may access information from multiple countries, including countries outside your own country to the extent permitted by applicable law.


• Sometimes we ask outside firms, or third parties, to help us provide services, such as designing a Web site, sending e-mails, registering a prospective domain name, or analyzing data. Our contracts with these third parties outline the appropriate use and handling of your information and prohibit them from using any of your personal information for purposes unrelated to the product or service they're providing. We require vendors to maintain the confidentiality of the information we provide to them.


• We may disclose, access, or report personal information when we believe, in good faith, we are required to do so by law or to protect our legal rights. We may also do this in connection with an investigation into a suspected violation involving a Terms of Service, fraud, intellectual property infringement, or other activity that may be illegal or expose us to legal liability. For example, we may be required to disclose personal information to cooperate with regulators or law enforcement authorities or to comply with a court order, subpoena, search warrant, or law enforcement request.


• We may report and share information about your account to credit bureaus, consumer reporting agencies and card associations. Late payments, missed payments, or other defaults on your account may be reflected in your credit report and consumer report. We may also share information with other companies, lawyers, credit bureaus, agents, government agencies and card associations in connection with issues related to fraud, credit or debt collection.


• We work with other companies or developers to provide you with products and services which we clearly identify. Either ftax or the other company may offer these products and services. We clearly identify these co-branded products and services. In some cases, we exchange customer usage information to establish and provide ongoing service. By requesting these products or services, you are permitting us to provide your personal and usage information to the other company to fulfill your request.

Information Gathering

The information we gather, in addition to your tax return, includes:

• Credit Card including:

Cardholder's name, credit card type, credit card number, expiration date, billing address, email address.

Credit card data is used to complete our transactions and none of this information is shared with anyone else.

• Technical Assistance:

User name, user ID, email address, operating system, connection, browser.

YOUR PERSONAL INFORMATION

You can view ftax Privacy Statement provided with the Services and on the website for the Services. You agree to the applicable ftax Taxes Privacy Statement, and any changes published by ftax. You agree that ftax may use and maintain your data according to the ftax Privacy Statement, as part of the Services. You give ftax permission to combine identifiable and non-identifiable information you enter or upload for the Services with that of other users of the Services and/or other ftax services. For example, this means that ftax may use your and other users' non-identifiable, aggregated data to improve the Services or to design promotions and provide ways for you to compare business practices with other users. On-Line Taxes is a global company and may access or store personal information in multiple countries, including countries outside of your own country to the extent permitted by applicable law.

ftax respects your privacy and the confidentiality of your personal information (including email address). ftax' resources and entire staff are fully committed to safeguarding your personal data (including email address) by ensuring that the highest security and other precautionary measures are in place to protect your non-public information. That is why we do not share your information (including email address) with third parties, affiliates, or partners in ways other than disclosed in this privacy statement. We only collect, store and use your personal information (including email address) for defined purposes. The purposes include fulfilling orders, supplying service and support, and notifying you of new/enhanced products and services.

ftax is committed to protecting your privacy and data. At any time, you may contact ftax to request what information you have given us and request correction or deletion. Our goal is to ensure the highest levels of security and confidentiality. Please note, your tax return data is not available to anyone in the support center and therefore cannot be reviewed, changed, or deleted by support personnel.

Changes to our Privacy Policy

If ftax decide to change our privacy policy, we will post those changes to this privacy statement, the homepage, and other places we deem appropriate so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it.

If, however, we are going to use users' personally identifiable information (including email address) in a manner different from that stated at the time of collection we will notify users by posting a prominent notice on our Web site for 30 days.

If we merge with, or are acquired by another company, the resulting combined company will use the Personal Information you have provided as described in this policy. If we cease operation, your Personal Information may be transferred to and used by another company that offers similar or related products or services. You will be notified via prominent notice on our Web site for 30 days of any such change in ownership or control of your personal information.

Disclaimer

Though we make every effort to preserve user privacy, we may need to disclose personal information when required by law wherein we have a good-faith belief that such action is necessary to comply with a current judicial proceeding, a court order or legal process served on our Web site.

5. PRIVACY, DATA SECURITY, AND STORAGE

1. Our top priority is the privacy of our customers like you because we recognize that our business succeeds based on the trust you and millions of others put in us. To prove your trust is well placed, we comply with all applicable privacy laws which are designed to protect you. We also expend substantial resources every year protecting the privacy of our customers in order to meet our goal of exceeding all applicable privacy laws. By entering into this Agreement, you agree to ftax collection, use, and disclosure of your personal information in accordance with the Privacy Policy, which is located at http://www.ftax.com/main/ftax/privacysecurity.php and incorporated into this Agreement by this reference.
   
   In addition to our actions, you are responsible for maintaining the confidentiality of your user name and password, and for any use of your user name and password (including the use by an unauthorized third party).
   
   You must notify us, within twenty-four (24) hours, if you believe your password or account has been or may have been obtained or used by any unauthorized person or entity.
   
   Additionally, you should never respond to a request for your password, particularly a request from an individual claiming to be an employee of On-Line Taxes. Our employees will never ask you for your password. You must notify On-Line Taxes if you receive such a request within twenty-four (24) hours from the request.
   
   By acting promptly, you help ensure that we are able to continue our efforts in placing the privacy of our customers as our number one priority.
   
   While we strongly desire to work with you as a team in protecting your privacy, and while we have taken reasonable measures to protect the security of your unique tax identification data, the internet does carry certain risks and, therefore, it is important that you know that On-Line Taxes (i) does not guarantee the security of information collected during your use of the Software and the Services, (ii) shall not be liable in any way for a compromise of your data, (iii) has no obligation to store or maintain any information you provide to On-Line Taxes, and (iv) nothing in this Section 4 shall be interpreted as creating a contractual or other duty for On-Line Taxes which is not otherwise in existence absent this Section 4.
   
   In furthering the protection of your privacy, you agree to print or save a copy for your records of any tax return you prepare using the Software or the Services.
   
   
2. Should you need to change your name or contact information, such as your address, e-mail, and phone number, please directly contact ftax Customer Service. You should never attempt to modify your name or contact information, or any other personal information, by any means other than through ftax Customer Service.

6. FILING OF TAX RETURNS

If you file your tax return electronically, it will be automatically converted to and stored in a standardized format and then transmitted to the applicable taxing authority. ftax cannot guarantee that the taxing authority will accept your tax return. You are solely and exclusively responsible for filing your tax return in sufficient time to meet any filing deadlines (and obtaining any necessary extensions) and for verifying the status of your return to confirm that it has been received and accepted by the applicable taxing authority. You may need to file your return by mail if the applicable taxing authority does not accept it electronically. You must review your tax return for errors prior to filing your return.

7. IMPORT OF TAX INFORMATION

The Software and the Services may include a feature that allows you to import certain information from participating payroll processors and financial institutions. If you choose to import tax data, you are responsible for verifying the accuracy of the information that is imported. ftax is not responsible for the accuracy of the imported information.

8. AVAILABLITY

ftax expects to make the Software and the Services available for the preparation of tax returns during the time period electronic returns will be accepted by the IRS. However, ftax has the right at any time, for any reason, and without notice to you to modify or discontinue any aspect or feature of the Web Site, the Software, or the Services, including without limitation, its content, functionality, the hours of availability for customer support, hardware and software needed to access and use the Software and the Services, and pricing. ftax shall not be responsible for the inability to file or the late filing of any tax return due to the modification or discontinuance of the Web Site, the Software, or the Services.

9. THIRD-PARTY SERVICES

ftax may provide access to certain services provided by third parties ("Third-Party Services") through the Web Site. The Third-Party Services may include refund anticipation loans, refund transfers, and professional tax preparation. The Third-Party Services are governed by the terms and conditions, and policies instituted by the Third-Party Service provider. You are responsible for reviewing, understanding, and abiding by the terms and conditions and policies governing any Third-Party Services. ftax is not responsible for and shall have no liability arising from, relating to, involving, or in connection with the Third-Party Services.

10. MONEY-BACK GUARANTEE

Without limiting anything in Sections 10 through 16, if for any reason you are not satisfied with the Software or Services at any time before filing a tax return, you may immediately stop using the Software and the Services, and contact ftax Customer Service to request a full refund of the fees paid by you (if any) to ftax for using the Software or the Services.

11. LIMITED WARRANTY

1. FTAX ONLY WARRANTS TO YOU THAT THE SOFTWARE AND THE SERVICES WILL MAKE ACCURATE CALCULATIONS BASED ON THE INFORMATION THAT YOU PROVIDE. IF AN ERROR IN SUCH A CALCULATION (AN "ERROR") OCCURS AND IS SOLELY ATTRIBUTABLE TO A MALFUNCTION IN THE SOFTWARE OR THE SERVICES, YOU MAY CONTACT FTAX CUSTOMER SERVICE AND PROVIDE PROOF OF THE ERROR AND ANY OTHER INFORMATION FTAX REASONABLE REQUESTS TO RECEIVE A REFUND OF THE FEES THAT YOU PAID TO USE THE SOFTWARE AND THE SERVICES. FURTHER, IF AS THE RESULT OF SUCH AN ERROR, YOU PAY A PENALTY OR INTEREST ASSESSED BY THE IRS OR STATE TAXING AUTHORITY, FTAX WILL REIMBURSE YOU FOR SUCH PENALTY OR INTEREST IF YOU PROVIDE ADEQUATE DOCUMENTATION. THE FOREGOING REMEDY IS YOUR SOLE REMEDY FOR A BREACH OF THIS WARRANTY.
   
   
2. WITHOUT LIMITATION OF ANYTHING CONTAINED IN THIS AGREEMENT, THE FOREGOING WARRANTY WILL NOT APPLY IF: (i) THE ERROR OCCURS DUE TO ERRORS IN DATA ENTRY, IMPORTING OF DATA, YOUR FAILURE TO FOLLOW INSTRUCTIONS, YOUR FAILURE TO REVIEW AND CORRECT ERRORS IN YOUR TAX RETURN, OR ANY REASON OTHER THAN A MALFUNCTION OF THE SOFTWARE OR THE SERVICES; (ii) YOU HAVE BREACHED ANY PROVISION OF THIS AGREEMENT; (iii) YOU HAVE NOT INFORMED FTAX OF THE PENALTY OR INTEREST WITHIN THIRTY (30) DAYS OF THE ASSESSMENT OF IT; (iv) FTAX NOTIFIES YOU OF AN UPDATE OR CORRECTION OF OR TO THE SOFTWARE OR THE SERVICES THAT ADDRESSES THE ERROR, AND YOU FAIL TO TIMELY FILE AN AMENDED RETURN TO AVOID OR REDUCE YOUR INTEREST OR PENALTY; OR (v) YOU DO NOT REASONABLY COOPERATE WITH FTAX IN EVALUATING AND PROCESSING YOUR CLAIM UNDER THIS LIMITED WARRANTY.

12. DISCLAIMER OF WARRANTIES

WITH THE EXCEPTION OF THE FOREGOING EXPRESS WARRANTY, THE WEB SITE, THE SOFTWARE, AND THE SERVICES ARE PROVIDED "AS IS". FTAX TAXES DOES NOT REPRESENT OR WARRANT THAT THE SOFTWARE, ITS USE OR THE WORK PRODUCT PRODUCED WITH THE SOFTWARE: (i) WILL BE UNINTERRUPTED OR ERROR-FREE; (ii) WILL BE FREE OF "BUGS", INACCURACIES, ERRORS OR THE LIKE; (iii) WILL MEET YOUR REQUIREMENTS; (iv) WILL BE SECURE; OR (v) WILL OPERATE IN THE CONFIGURATION OR WITH THE HARDWARE OR OTHER SOFTWARE YOU MAY USE. FTAX HEREBY DISCLAIMS ANY AND ALL IMPLIED WARRANTIES, INCLUDING WITHOUT LIMITATION, WARRANTIES OF FITNESS FOR A PARTICULAR PURPOSE, MERCHANTABILITY AND NONINFRINGEMENT.

13. NO PROFESSIONAL ADVICE

THE WEB SITE, THE SOFTWARE, AND THE SERVICES ARE NOT INTENDED TO PROVIDE OR REPLACE LEGAL, FINANCIAL, ACCOUNTING OR OTHER PROFESSIONAL ADVICE. NO ATTORNEY-CLIENT OR FIDUCIARY RELATIONSHIP WITH FTAX TAXES IS CREATED BY YOUR USE OF THE WEB SITE, THE SOFTWARE, AND THE SERVICES. NOT ALL OF THE WEB SITE, THE SOFTWARE, AND THE SERVICES AND THE WORK PRODUCT PRODUCED WITH THE WEB SITE, THE SOFTWARE, AND THE SERVICES MAY BE SUITABLE FOR USE IN YOUR JURISDICTION, AND FTAX STRONGLY ENCOURAGES YOU TO CONSULT WITH YOUR ATTORNEY, FINANCIAL ADVISOR, ACCOUNTANT OR OTHER PROFESSIONALS IF YOU HAVE ANY QUESTION AS TO YOUR USE OF THE WEB SITE, THE SOFTWARE, OR THE SERVICES.

14. EXCLUSION OF DAMAGES

FTAX WILL NOT BE LIABLE TO YOU OR ANYONE ELSE FOR CONSEQUENTIAL, INCIDENTAL, INDIRECT, PUNITIVE OR SPECIAL DAMAGES (INCLUDING DAMAGES RELATING TO LOST PROFITS, LOST DATA OR LOSS OF GOODWILL) ARISING OUT OF, INVOLVING, RELATING TO, OR CONNECTED WITH THE USE OF THE WEB SITE, THE SOFTWARE, OR THE SERVICES, BASED ON ANY CAUSE OF ACTION, AND EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

15. LIMITATIONS OF LIABILITY

EXCEPT AS EXPRESSLY PROVIDED FOR IN SECTION 10, IN NO EVENT WILL FTAX' TOTAL LIABILITY FOR DAMAGES CONNECTED WITH, ARISING FROM, INVOLVING, OR RELATING TO THIS AGREEMENT EVER EXCEED THE PRICE YOU HAVE LAWFULLY PAID TO USE THE SERVICES AND SOFTWARE, REGARDLESS OF THE NATURE OF THE CLAIM. .

16. YOUR SPECIFIC RIGHTS

As stated below, whenever possible, each provision of this Agreement will be interpreted to be effective and valid under applicable law. If any provision of this Agreement is held to be prohibited by or invalid under applicable law, the provision will be ineffective only to the extent of the prohibition or invalidity, without invalidating the remainder of the provision or the remaining provisions of this Agreement.

YOU ARE ALLOWED UNDER THIS AGREEMENT TO CONSULT YOUR OWN ATTORNEY, AT YOUR SOLE COST, TO DETERMINE HOW THIS AGREEMENT MAY AFFECT YOUR RIGHTS.

17. FORCE MAJEURE

ftax will not be liable for failing to perform under this Agreement by the occurrence of any event beyond it reasonable control, including, without limitation, a labor disturbance, an internet outage or interruption of service, a communications outage, failure by a service provider to ftax to perform, acts of a federal or state taxing authority, fire, terrorism, natural disaster, or war.

18. CONSENT TO CONDUCT

1. You agree that: (i) you permit us to send communications to you by e-mail, mail, and phone, (ii) you permit us to make communications available to you through the Web Site, the Software, or the Services, (iii) you shall be responsible for your due diligence in monitoring the communication forms outlined in (i) and (ii) and that ftax has no such duty to ensure that you are monitoring the communication forms outlined in (i) and (ii), (iv) you freely choose to engage in the use of the Web Site, the Software, and the Services, and freely consent to doing business with us through the same, (v) you shall ensure you have the proper software and hardware to meet the necessary requirements of the Web Site, the Software, and the Services, and (vi) you may withdraw your consent outlined in this section at any time by immediately contacting ftax Customer Service along with immediately ceasing all use of the Web Site, the Software, and the Services.

19. INTELLECTUAL PROPERTY RIGHTS

Other than the limited license granted to you under this Agreement, ftax reserves all patent, copyright, trade secret, trade name, trademarks, and all other rights in the Web Site, the Software, and the Services. You may not infringe or violate such rights. Additionally, no material from the Web Site, the Software, or the Services may be copied, reproduced, republished, uploaded, posted, transmitted, resold, or distributed in any way without ftax' prior written permission. Modification or use of the Web Site, the Software, or the Services for any purpose other than those permitted in this Agreement is a violation of ftax' patent, copyright, trade secret, trade name, trademark, and other proprietary rights.

As applied, the Web Site, the Software, and the Services are a "commercial item" as that term is defined at 48 C.F.R. 2.101 (OCT 1995), consisting of "commercial computer software" and "commercial computer software documentation," as such terms are used in 48 C.F.R. 12.212 (SEPT 1995). Consistent with 48 C.F.R. 12.212 and 48 C.F.R. 227-7202-1 through 227-7202-4 (June 1995), all U.S. Government End Users acquire the Web Site, the Software, and the Services with only those rights set forth herein.

20. REPRESENTATIONS AND WARRANTIES

1. Each party represents and warrants to the other party that: (i) it has the full power and authority to enter into and perform its obligations under this Agreement, (ii) the assent to and performance by it of its obligations under this Agreement do not constitute a breach of or conflict with any other agreement or arrangement by which it is bound, or any applicable laws, regulations or rules, and (iii) this Agreement memorializes legal, valid, and binding obligations of the parties executing or assenting to this Agreement, enforceable in accordance with their terms and conditions.
   
   
2. You represent and warrant to ftax that you will comply with all applicable laws, rules, and regulations in your use of the Software, the Services, and the Web Site.
   
   
3. You represent and warrant to ftax that the Web Site, the Software, and the Services may be subject to the U.S. Export Administration Regulations and that you will fully comply with those regulations.

21. INDEMNIFICATION

You agree to defend and hold ftax and its employees, representative, agents, attorneys, affiliates, officers, managers, and shareholders (the "Indemnified Parties") harmless from any damage, loss, cost, judgment, settlement, or expense (including without limitation, attorneys' fees and costs) incurred in connection with any third-party claim, demand or action ("Claim") brought or asserted against any of the Indemnified Parties alleging facts or circumstances that would constitute a breach of any provision of this Agreement by you or otherwise related to, arose from, involving, or would not have existed but for, this Agreement between ftax and you.. If you are obligated to provide indemnification pursuant to this provision, ftax may, in its sole and absolute discretion, control the disposition of any Claim at your sole cost and expense. Without limitation of the foregoing, you may not settle, compromise or in any other manner dispose of any Claim without the consent of ftax.

22. WAIVER OF CLASS ACTION RIGHTS

By entering into this Agreement, you hereby irrevocably waive any right you may have to join claims with those of others in the form of a class action or similar procedural device. Any claims arising out of, involving, or relating to this Agreement must be asserted individually.

23. TERMINATION

1. ftax reserves the right to immediately terminate your account or your access to the Web Site, the Software, or the Services, without notice, if it reasonably believes that: (i) you have breached this Agreement or (ii) in our sole discretion, we determine that you have interfered with the operation or use of the Web Site, the Software or the Services.
   
   
2. You may terminate your account for any reason at any time by contacting ftax Customer Service and informing us of such termination.
   
   
3. If your account is terminated, ftax may delete any content or materials related to your use of the Software or the Services on ftax' servers or otherwise in its possession and ftax will have no liability to you or any third party for doing so. Following termination, your license to use the Web Site, the Software, and the Services automatically terminates. If your account or your access to the Web Site is terminated, ftax reserves the right to exercise whatever means it deems necessary to prevent unauthorized access to the Web Site, the Software, or the Services, including, but not limited to, technological barriers, IP mapping, and direct contact with your Internet Service Provider (ISP).
   
   
4. This Agreement will survive indefinitely unless and until ftax chooses to terminate it, regardless of whether any account you open is terminated by you or ftax or if you have the right to access the Web Site, the Software, or the Services.

24. CHOICE OF LAW, CHOICE OF JURISDICTION AND VENUE, AND DISPUTE RESOLUTION

1. This Agreement will be governed by and construed in accordance with the laws of the State of Missouri and proper Jurisdiction and Venue for all disputes arising out of this Agreement shall be only the Circuit Court of Buchanan County, Missouri and shall not be proper for Jurisdiction and Venue in any other Jurisdiction and Venue except in the following specific situations:
   
   
   1. All disputes arising out of, involving, or relating to this Agreement (including its formation, performance or alleged breach) or you use of the Web Site, the Software, or the Services shall be exclusively resolved under binding arbitration held in Buchanan County, Missouri before and in accordance with the Rules of the American Arbitration Association. Except as may be required by law, neither a party nor an arbitrator may disclose the existence, content, or results of any arbitration under this Section without the prior written consent of both parties. The arbitrator's award will be binding and may be entered as a judgment in any court of competent jurisdiction. To the fullest extent permitted by applicable law, no arbitration under this Agreement will be joined to an arbitration involving any other party subject to this Agreement, whether through class arbitration proceedings or otherwise.
      
      
   2. Notwithstanding the foregoing, ftax shall have the right to seek injunctive or other equitable relief in any applicable state or federal or international court in order to enforce this Agreement or prevent a violation of applicable law, rules, or regulations or an infringement of a third party's rights. In the event equitable relief is sought, each party hereby irrevocably submits to the personal jurisdiction of such court.
   
   
2. In all disputes brought involving, relating to, or arising from this Agreement or the entering of this Agreement or representations that were made regarding the subject matter of this Agreement prior to the entering of this Agreement, including, but not limited to, all disputes in law or equity, brought in any forum, governmental or private (including, but not limited to, arbitration and mediation), you agree to pay ftax for ftax' reasonable attorney fees, court costs, and third party costs (such as costs to pay an arbitrator or a mediator) regardless of outcome unless such a result would be deemed wholly unconscionable as applied to the specific and particular dispute. This subsection B is meant to include all disputes involving, relating to, or arising from this Agreement, including, but not limited to, disputes involving, relating to, or arising from Section 24, as well as any other section, as well as disputes involving, relating to, or arising from the entering of this Agreement. You hereby forever waive your right to collect your attorney fees, court costs, and third party fees, if any, from ftax regardless of the forum, nature, or outcome of the dispute provided that the dispute involves or arises from this Agreement or the entering of this Agreement or representations that were allegedly made regarding the subject matter of this Agreement prior to the entering of this Agreement.

25. GENERAL

1. This Agreement will be binding upon and inure to the benefit of the Parties and their respective heirs, representatives, successors and assigns, whether a signatory hereto or not.
   
   
2. This Agreement will not be assignable or transferable by you without the prior written consent of ftax.
   
   
3. This Agreement is a complete statement of the Agreement between ftax and you, and supersedes all prior and contemporaneous agreements and understandings between the parties regarding its subject matter. No amendments to this Agreement will be effective unless such amendment is in writing and signed by all parties.
   
   
4. No failure or delay by a party in exercising any right, power, or privilege under this Agreement will operate as a waiver thereof, nor will any single or partial exercise of any right, power or privilege preclude any other or further exercise thereof or the exercise of any other right, power, or privilege under this Agreement.
   
   
5. You and ftax are completely independent, and no agency, partnership, fiduciary, joint venture, employee-employer relationship, nor any similar relationship is intended or created by this Agreement.
   
   
6. Whenever possible, each provision of this Agreement will be interpreted to be effective and valid under applicable law. If any provision of this Agreement is held to be prohibited by or invalid under applicable law, the provision will be ineffective only to the extent of the prohibition or invalidity, without invalidating the remainder of the provision or the remaining provisions of this Agreement.

26. COMMENTS AND QUESTIONS

You may contact ftax by mail at 724 Jules St., St. Joseph, MO 64501. You may also contact ftax through the Web Site, http://www.ftax.com. On the Web Site you may find our Customer Service section which is staffed to provide customer service for valued customers like you.