TAX PROGRAM
Peoples Choice Tax Preparation & Advice Program

Members will be able to add Tax Program to either the Family Legal Plan or Financial Education Plan for an additional $2.00 per month. The Tax Program is an all-inclusive tax program that offers employees Free and Discounted Tax Services and form preparation.

Tax Program, Inc. provides this valuable, affordable service which was designed to provide Legal Eagle members free or drastically reduced rates on the most commonly used tax related services.

A professional tax coach will be assigned to each Legal Eagle member. Frequently working with your tax coach will familiarize your personal tax situation with him/her. A toll-free number will be provided to employees and they will be able to easily locate the information in their plan member guidebook or on their membership card. Employees can also communicate through e-mail or fax. Employees will always speak to the same individual for consultations. Your tax coach will do the work for you if you should decide to take advantage of the free and discounted services for tax preparation and returns.

Tax Program Provided Free Services:

1. Unlimited toll-free access for tax-related questions and consultations.

2. MTM shall provide Form 1040 tax preparation advice and services for each Member who requests such services, as follows:

• Advice regarding whether Form 1040EZ, Form 1040A, or Form 1040 is appropriate for the Member's specific situation.
• Advice regarding what schedules and additional forms, if any, will be required in order to properly complete the applicable 1040?type return for the Member.
  Preparation of all Internal Revenue Service ("IRS") forms and schedules, as appropriate for the Member, with a level of skill, and in accordance with all procedures and standards, applicable to professional tax preparers.
• Preparation of all Forms and Schedules appropriate for a complete Form 1040 tax return for the Member at rates to the Member for tax preparation services not exceeding the amounts set forth on the schedule shown in the MTM Provided Discounted Services portion of this section.
• With respect to all tax returns prepared by MTM for a Member pursuant to Agreement, MTM shall complete and deliver such tax returns to the Member within fifteen (15) business days following receipt of the Member's completed Tax Preparation Kit.
  

3. Review and analysis of the Member's tax return deductions for the previous two (2) years, and advice regarding possible additional deductions.

• At the request of any Member, MTM shall review the Member's tax returns for the prior two (2) years and, within a reasonably short time after MTM's receipt thereof in no event to exceed thirty (30) days, provide the Member with a computerized review and analysis in writing or on diskette or other magnetic media containing advice regarding additional available deductions, and tax planning strategies to increase deductions in the future.

4. Other Tax Return Preparation

• An automatic filing of form 8821 on your behalf, meaning that any IRS notice or letter sent to you is duplicated and sent to our offices first; allowing us to alert you of any possible problems before they start, or, stop you from responding improperly.
• IRS forms for starting a small or home-based business.
• MTM may, but shall not be obligated to, provide additional tax advice and tax return preparation services to Members, including, but not limited to, advice and return preparation with respect to state and local tax obligations of Members.

5. Tax Preparation Guarantee

• If any interest or penalties are assessed by the IRS against a Member as a result of an error or omission (of information provided to MTM by the Member) by MTM in connection with any tax form or return prepared by MTM for the Member, whether or not assessed in the context of an audit of the Member's tax return, MTM shall pay such interest or penalties on behalf of the Member. In the event that any tax form or return prepared by MTM for a Member is audited by the IRS, MTM shall provide three (3) hours of representation before the IRS in connection with all phases and aspects of the audit, free of charge to the Member.

6. Audit Guarantee

• An audit guarantee for Members who utilize the MTM tax preparation services, including three (3) free hours of representation during a subsequent tax audit of any return prepared by MTM, and payment of interest and penalties resulting from mistakes or omissions by MTM. MTM will not be responsible for audited returns other than those prepared by MTM.

Tax Program Provided Discounted Services:
Preparation of the Member's Federal Tax Forms and Schedules other than Form 1040, as appropriate, at discounted rates. To see the Tax Form Discounted Rate Schedule click here.

Part Two - Section 2
Tax Program Professional Compliance

Each coach must be at least a CPA or an Enrolled Agent.
In order to qualify as a CPA:

• Pass the CPA exam given in the State of practice
• State required 20-40 hours per year of ongoing Professional Education
• Various educational prerequisites

In order to qualify as an Enrolled Agent:

• Pass the Treasury Department's two-day exam on Federal Taxation
• Required 72 hours of ongoing Professional Education per license cycle
• Various educational prerequisites

MTM shall comply with all local, state and federal laws, ordinances, rules and regulations applicable to the operation of its business and to the performance of the services required herein, including, without limitation, all applicable licensing and disclosure requirements. MTM shall maintain sufficient professional staff to fulfill its obligations hereunder, and all such professional staff shall have the professional education, training, skill, and expertise to provide the services required herein.