POLICIES OF ADELE’S TAX SERVICE

1. We will do the best job possible for our clients; they are counting on us for our help and expertise. We will accommodate our clients’ requests whenever possible.

2. We value your time and want to avoid wasting it. We schedule our clients’ appointments to minimize any waiting. Occasionally the unexpected pops up; life is full of surprises, and we ask your patience as we deal with them.

3. During tax season, regular business hours are 12-8pm Monday, 9am-5pm Tuesday through Friday, and 9am-1pm Saturday. We are closed on all day Sunday and Monday morning. Off-season hours are variable; the answering machine is checked regularly.

4. We will charge a reasonable fee for the work produced.

5. Tax return preparation is charged on a “fee per form” basis, meaning there is a fee for each form in the final return. That way clients pay for our output, not our time. Other work, such as sorting and organizing papers or calculating stock or mutual fund basis is charged on an hourly basis at $150 per hour.

6. Consultation for tax advice is charged at $150 per hour.

7. Representation work (audits, problems, and correspondence with the IRS, NYS, or other taxing authorities) is billed at $250 per hour. A $600 retainer is required and billed against until used up. At that time, if the problem is not resolved, another deposit is required for work to continue. At the conclusion of the case, any remaining deposits are refunded to the client.

8. Tax returns are not released from the office until they are paid for.

9. The Gramm-Leach-Bliley Act of 1999 requires an annual notification of our privacy policy. It is our policy to handle the information you provide us with the utmost confidentiality and care. Nonpublic personal information is restricted to members of the firm who need to know this information in order to complete the work you have hired us to do. We will not disclose your personal and confidential information to anyone outside our firm without your express permission to do so. We maintain physical, electronic, and procedural safeguards that comply with federal regulation to guard your nonpublic personal information. We strictly adhere to the National Association of Enrolled Agents Rules of Professional Conduct and Code of Ethics, and the regulations contained in IRS Circular 230 governing the practice of Enrolled Agents before the Internal Revenue Service.

10. We will respond with humor and a finely honed sense of the absurd whenever possible. Life is too short to do otherwise.