Terms of Service

1. Acceptance of Terms

By accessing or using the RESO.tax platform ("Service"), operated by Verified, Inc. ("Company," "we," "us," or "our"), you agree to be bound by these Terms of Service ("Terms"). If you do not agree to these Terms, do not use the Service. These Terms constitute a legally binding agreement between you and Verified, Inc., a California corporation based in Burbank, California.

These Terms apply to all users of the Service, including tax professionals, individuals, and any team members added to a firm account.

2. Description of Service

RESO.tax is an IRS resolution intelligence platform that allows tax professionals and individuals to upload IRS transcript data and financial information to generate AI-assisted resolution strategy reports. The Service includes:

• IRS transcript parsing and analysis • Resolution strategy generation (OIC, PPIA, CNC, Installment Agreement, and related programs) • Co-branded PDF report generation • Case management dashboard for professional users • 433-A financial profile data collection and analysis • Optional third-party integrations (Google Calendar task sync, telephony, e-sign, billing, and firm case-management tools) when you or your firm enable them

The Service generates reports based on data you provide. Output is intended to assist qualified professionals in their analysis and does not constitute legal, tax, or financial advice.

3. Professional Use Only (Professional Tier)

The professional tier of the Service is intended exclusively for licensed tax professionals, including Certified Public Accountants (CPAs), Enrolled Agents (EAs), attorneys, and other individuals authorized to represent taxpayers before the IRS. By registering for a professional account, you represent and warrant that:

• You are a licensed or authorized tax professional in your jurisdiction • You have obtained all necessary authorizations (including IRS Form 2848 or equivalent) from any taxpayer whose data you upload • You will use reports generated by the Service only in connection with legitimate professional engagements • You will not share, resell, or redistribute reports in a manner that misrepresents their origin or your professional relationship with the taxpayer

4. Account Registration and Firm Accounts

To access the Service, you must create an account and provide accurate, complete information. Firm accounts allow the primary account holder to add team members. You are responsible for all activity that occurs under your account and for maintaining the confidentiality of your credentials.

You agree to notify us immediately at support@reso.tax if you suspect any unauthorized access to your account. We reserve the right to terminate accounts that violate these Terms or that appear to be fraudulent.

5. Fees and Payment

RESO Professional: $249 per month per firm (unlimited users and cases).

First 30 days: card required when you subscribe, usage tracked, $0 due on your first usage invoice. Platform fee starts on day 31 via your subscription.

Case intelligence credits (when run): Discovery / Transcript Intelligence Credit $10; Strategy / Resolution Intelligence Credit $49; Work Verification / Retention Credit $10; E-sign Envelope $0.75.

Pricing may change with 30 days' notice.

Payment is processed through our third-party payment processor. By providing payment information, you authorize us to charge the applicable fees.

Contact contact@reso.tax for volume pricing on high-volume firms.

6. IRS Transcript Data — Special Handling

IRS transcript data is sensitive federal tax information. By uploading transcript data to the Service, you represent that:

• You are authorized to possess and process the transcript data you upload • You have obtained the taxpayer's informed consent for data processing • You will comply with all applicable federal and state laws governing the handling of tax information, including IRC Section 6103

We process transcript data solely to generate the requested reports. Transcript data is not used for any other purpose, shared with third parties (other than our AI processing provider, Anthropic, as disclosed in our Privacy Policy), or sold.

7. AI-Generated Content Disclaimer

Reports generated by the Service incorporate AI-assisted analysis. AI-generated content may contain errors, omissions, or outdated information. The Service does not guarantee the accuracy, completeness, or fitness for purpose of any generated report.

All reports must be reviewed by a qualified tax professional before being used to advise a taxpayer, submitted to any government agency, or relied upon for any legal or financial purpose. The Company is not liable for decisions made based on AI-generated content without independent professional review.

IRS program eligibility rules and collection guidelines change frequently. The Service's analysis engine is updated on a best-efforts basis and may not reflect the most current IRS guidance at all times.

8. Circular 230 Compliance Notice

RESO.tax is a technology platform and is not itself a tax practitioner. Reports generated by the Service do not constitute "written advice" subject to Treasury Department Circular 230. Professional users are solely responsible for ensuring that their use of Service output complies with Circular 230 and any other applicable professional conduct rules.

Nothing in the Service or in any report generated by the Service is intended to be used, and cannot be used, for the purpose of avoiding tax-related penalties under federal law.

9. Intellectual Property

The Service, including its software, algorithms, rules engine, user interface, and underlying logic, is the proprietary property of Verified, Inc. and is protected by applicable intellectual property laws. You may not reverse engineer, copy, or create derivative works based on the Service.

Reports generated by the Service are provided to you for your professional use. You retain the right to use, share, co-brand, and bill for reports you generate, subject to these Terms. You may not resell access to the report generation functionality itself.

10. Optional Third-Party Integrations

The Service may offer optional connections to third-party services, including Google Calendar, telephony providers (such as RingCentral or Dialpad), electronic signature (BoldSign), payment processing (Stripe), and firm case-management systems (such as IRS Logics via API or the RESO.tax Case Bridge extension). These integrations are not required to use core report generation and case management features.

By connecting an integration, you authorize us to exchange data with that provider as described in our Privacy Policy and only to deliver the connected feature (for example, creating a calendar event when you add a dated task, placing a call you initiate from a case, or sending a document for signature). Each integration is governed by the third party's terms and privacy policy in addition to these Terms.

Google Calendar (optional): If you connect Google Calendar, you authorize RESO to create calendar events on your primary Google Calendar when you add a dated task in the Service. We do not read, list, modify, or delete your existing calendar events. How we access, use, store, and share Google user data is described in our Privacy Policy (https://reso.tax/privacy), including compliance with the Google API Services User Data Policy and Limited Use requirements. Your use of Google services is also subject to Google's Terms of Service and Privacy Policy.

You are responsible for ensuring you have authority to connect firm or client-related data to any third-party service. Firm administrators configure platform credentials for some integrations; individual professionals connect their own accounts for others (such as Google Calendar or personal telephony). You may disconnect per-user integrations in Settings at any time.

We are not responsible for outages, policy changes, or data handling by third-party providers beyond our reasonable efforts to maintain secure integrations. Discontinuing an integration does not affect fees owed for core Service usage.

11. Prohibited Uses

You may not use the Service to: (a) process data for any taxpayer without proper authorization; (b) circumvent, disable, or interfere with security features; (c) attempt to reverse-engineer the rules engine or AI models; (d) submit false or fraudulent information; (e) use the Service in violation of any applicable law, including IRS Circular 230, state licensing statutes, or data privacy laws; or (f) resell or sublicense access to the Service without a written enterprise agreement.

12. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY LAW, VERIFIED, INC. SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, INCLUDING LOST PROFITS, ARISING FROM YOUR USE OF THE SERVICE. OUR TOTAL LIABILITY FOR ANY CLAIM ARISING FROM THESE TERMS OR YOUR USE OF THE SERVICE SHALL NOT EXCEED THE FEES YOU PAID TO US IN THE THREE (3) MONTHS PRECEDING THE CLAIM.

The Service is provided "as is" and "as available" without warranties of any kind, express or implied, including but not limited to warranties of merchantability, fitness for a particular purpose, or accuracy of tax analysis.

13. Indemnification

You agree to indemnify, defend, and hold harmless Verified, Inc. and its officers, directors, employees, and agents from any claims, damages, losses, or expenses (including reasonable attorneys' fees) arising from: (a) your use of the Service; (b) your violation of these Terms; (c) your violation of any third party's rights, including any taxpayer whose data you process using the Service; or (d) any advice or representations you make to clients based on Service output without independent professional review.

14. Termination

We may terminate or suspend your account at any time, with or without cause, with or without notice. You may terminate your account at any time by contacting support@reso.tax. Upon termination, your right to use the Service ceases immediately. Sections 7, 8, 9, 12, 13, 15, and 16 survive termination.

15. Governing Law

These Terms are governed by and construed in accordance with the laws of the State of California, without regard to conflict of law provisions. Any dispute arising from these Terms shall be resolved in the state or federal courts located in Los Angeles County, California, and you consent to the personal jurisdiction of those courts.

16. Contact Information

If you have questions about these Terms, please contact:

Verified, Inc. Burbank, California support@reso.tax

Questions about these Terms? Contact us at support@reso.tax. See also our Privacy Policy.