These Terms of Use govern your access to and use of this website. They summarize and are consistent with the Firm’s Client Engagement Letter, its Internal Revenue Code § 7216 consent forms, and its Written Information Security Plan. For any engagement, the signed engagement letter and consents control.
1. Who you are contracting with
This website is operated by Campos Tax & Accounting LLC, a Colorado limited liability company doing business as DC Business Services and as DC Taxes. Both trade names refer to the same legal entity, referred to here as “the Firm,” “we,” or “us.” Correspondence, invoices, software, and filings may display any of these names, and a tax return may show Campos Tax & Accounting LLC, DC Business Services, or DC Taxes as the preparer or sender to the taxing agencies. Each refers to the same entity. By accessing or using this site you agree to these Terms of Use. If you do not agree, please do not use the site.
2. Informational purpose only
The content on this site is general information about our services. It is not tax, accounting, legal, or investment advice, and it should not be relied on for any specific transaction or situation. Tax law changes, and the treatment of any item depends on facts we have not reviewed. Consult us or another qualified professional about your circumstances before acting.
3. When a professional relationship begins
Using this site, submitting the contact form, completing the tax organizer, or exchanging emails with us does not by itself create a client relationship. A professional engagement begins when you accept the Firm’s Client Engagement Letter, which identifies the services, the periods covered, and the fee. Under that letter, you accept its terms by signing it and/or by providing information to the Firm for the performance of Business Services. Fax and other electronic signatures are legally binding. Nothing on this site is an offer to perform services.
4. Business Services
“Business Services” means any services provided by the Firm under either trade name. Examples include, but are not limited to, tax consulting, tax returns, sales tax assistance, accounting and bookkeeping, notary public services, payroll services, and other miscellaneous engagements. The terms below apply to all Business Services, not only to tax preparation.
5. Fees, advance payment, and invoicing
Any prices shown on this site are starting points or estimates for common situations. Your fee depends on the forms, schedules, states, and time your engagement requires, and is confirmed in your engagement letter before work begins. Payment terms are set per engagement. The Firm may require an advance payment or deposit before beginning or continuing work, ranging from a portion of the estimated fee (for example, 50%) up to 100%, with any remaining balance due when the work is completed. We will not complete the filing of your tax returns, or provide you with a copy of your returns for you to file, until the amount invoiced has been paid in full, and we reserve the right to cancel the preparation process at any time. Terms and conditions, features, support, pricing, and service options are subject to change without notice. Comparison figures attributed to other providers are published or reported rates gathered for reference; we are not affiliated with, endorsed by, or sponsored by any company named on this site.
6. Your responsibilities
Our work relies on the records and representations you supply. We prepare returns using the information you provide, without verification, and our work does not include procedures designed to discover defalcations or other irregularities. By engaging the Firm you agree that:
- Your information is accurate and complete. You attest that all income, expenses, deductions, credits, and other information furnished to the Firm are true, correct, and complete to the best of your knowledge and belief, and you will provide any additional detail we request, including records showing the amount, time, place, and business purpose needed to justify the deductibility of business expenses.
- You will disclose all relevant facts, including the timely disclosure of all bartering transactions and any tax strategy or reportable transaction you were involved in. Failure to disclose reportable transactions can result in significant penalties imposed on you.
- You will disclose all foreign assets and all digital asset activity. That includes foreign financial accounts, foreign assets, foreign income, and any signature or other authority over foreign accounts, which may trigger separate filing obligations such as FinCEN Form 114 (FBAR) and IRS Form 8938, as well as all digital asset and virtual currency transactions, including purchases, sales, exchanges, staking, mining, airdrops, and payments made or received. Substantial civil and criminal penalties can apply to unreported foreign assets and unreported digital asset transactions. Foreign information returns are prepared only if separately engaged in writing.
- You will review your returns before they are filed. You are responsible for the content of all returns we prepare, including direct deposit information, address, the names and Social Security numbers of taxpayer, spouse, and dependents, digital asset data, and credits claimed. You are entirely responsible for the accuracy of all details reported, including any penalties imposed if you underpay tax.
- Joint filers must consent and approve. You will obtain the consent and approval of any joint filer, who will receive, review, and approve the completed returns. If you file married filing jointly, both spouses are clients of the Firm and subject to the engagement terms.
- You will keep your own records. Retain all documents, cancelled checks, and other data that form the basis of income and deductions, and protect them for possible future use, including examination by a taxing authority.
- Your use of our services must be lawful. You may not purchase Business Services to file returns under false pretenses or in violation of applicable local, state, or federal law.
7. Document deadlines and extensions
Each filing season the Firm sets a deadline by which all tax documents and information must be received for us to complete returns by the original filing deadline. That deadline is set annually, is subject to change from year to year, and is communicated to clients before each season. If complete information arrives after the deadline, we cannot guarantee timely filing and the return may require an extension. If we have not received everything needed as the deadline approaches, or where we otherwise determine it is appropriate, we may submit an extension on your behalf unless you instruct us otherwise in writing. An extension extends only the time to file, not the time to pay; any tax due must be paid by the original deadline to avoid penalties and interest, and you remain responsible for required estimated tax and extension payments. If your return is filed late because of delays in providing required information, the Firm is not responsible for any fees or costs connected to the late filing.
8. Notices, examinations, and representation
Tax preparation fees do not include responding to correspondence, notices, letters, examinations, or audits from the IRS or any state or local taxing authority. If a return we prepared is selected for examination, we will not be representing you before the taxing authority under the preparation engagement; we will use reasonable efforts to help you obtain the documentation the authority requests. Assistance with notices, correspondence, examinations, audits, or tax resolution is a separate service, engaged in writing and billed in addition to preparation fees at our then-current rates. Representation before the IRS or a state agency is limited to the matters, tax years, and taxpayers named in a signed authorization such as Form 2848 or Form 8821. Our enrolled agents are licensed by the U.S. Department of the Treasury and are subject to Treasury Department Circular No. 230; other professionals working with the Firm are subject to the rules of their own credentialing bodies.
9. Accounting and bookkeeping
No assurance is provided on any accounting or bookkeeping services. We do not audit, review, or compile financial statements and we express no opinion on them. The Firm does not follow GAAP for these services; we follow IRS guidelines on the income-tax basis of accounting.
10. Payroll services
Where we provide payroll services, you remain solely responsible for the timely funding of all payroll tax deposits, withholdings, and related payments; for the accuracy and timely delivery of all employee data, hours, wages, and rates provided to us; and for all determinations regarding worker classification as employee or independent contractor. Federal law may impose personal liability on responsible persons who fail to collect or remit withheld payroll taxes under the Trust Fund Recovery Penalty, Internal Revenue Code § 6672. The Firm is not responsible for penalties, interest, or liabilities arising from insufficient or late funding, inaccurate or untimely information, or worker misclassification.
11. Sales tax services
Where we provide sales tax services, you remain solely responsible for determining the jurisdictions in which you have sales tax nexus, the taxability of your products and services, and the completeness and accuracy of all sales data provided to us. We prepare filings from the information you provide and do not independently verify your nexus or taxability determinations. You are responsible for registering in, and timely remitting tax to, each applicable jurisdiction.
12. Records and retention
You agree to keep originals of all paperwork submitted to us, or copies for your own records; we do not require originals. Everything you submit is converted to electronic images. Original physical documents are returned to you when services are complete, and physical copies you do not wish returned are securely destroyed after imaging. The Firm retains electronic copies of client records and workpapers for three (3) years following the end of the calendar year in which the related services were completed, after which they may be securely destroyed without further notice. Our retained copies are maintained for our own purposes and are not a substitute for your records.
13. Use of technology and artificial intelligence
In performing Business Services we use secure third-party technology, which may include cloud-based tax preparation, accounting, payroll, and document-management software, as well as artificial intelligence (“AI”) tools. AI tools may be used in connection with the preparation of your tax returns, and in bookkeeping, payroll, research, document processing, and administrative functions. All AI-assisted work product is reviewed by Firm personnel before it is delivered or filed. Client information processed through these tools remains subject to the confidentiality protections of applicable law, including Internal Revenue Code § 7216, and any disclosure of tax return information to technology providers is made only as permitted by law or with your consent. By engaging the Firm, you acknowledge our use of these technologies.
14. Confidentiality and § 7216 consents
Under Internal Revenue Code § 7216, we may not disclose or use your tax return information for purposes other than preparing and filing your return without your written consent. The Firm uses separate Consent to Disclosure of Tax Return Information and Consent to Use of Tax Return Information forms, which accompany the engagement letter. You are not required to sign either consent to engage our tax preparation services, and a consent obtained by conditioning our services on it is not valid. A consent is valid for the period you specify, or for one year from the date of signature if you do not specify. If you believe your tax return information has been disclosed or used improperly, you may contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or complaints@tigta.treas.gov.
15. Client portal and account security
Information and documents you submit through the online tax organizer, including Social Security numbers, bank account details, and uploaded files, are transmitted over an encrypted connection to our website host and delivered to the Firm by email notification. Other documents containing personal information are exchanged through our secure client portal. You are responsible for keeping your credentials confidential and for all activity under your account, and multi-factor authentication is required or strongly recommended wherever the platform supports it. Notify us immediately if you suspect unauthorized access. Do not send Social Security numbers, bank account numbers, or images of identity documents to us by your own email or text message; use the tax organizer or the portal instead. We will never ask for your portal password, and we will never request payment by gift card or wire on short notice. Any request to change bank, direct deposit, or payment information will be verified with you by phone at a known number before we act on it.
16. Our data security program
The Firm maintains a Written Information Security Plan (WISP) prepared consistent with IRS Publication 5708, IRS Publication 4557, and the FTC Safeguards Rule (16 C.F.R. Part 314), under which tax and accounting professionals are treated as financial institutions regardless of size. The plan designates a Data Security Coordinator, restricts access to client information to those with a legitimate need, requires encryption on Firm devices and multi-factor authentication for systems holding client information, requires service providers to maintain comparable safeguards, and is reviewed at least annually. A copy of the WISP is available to clients on request with the consent of the Data Security Coordinator. In the event of a reportable security incident we follow our written breach procedures and applicable law, including the Colorado Security Breach Notification Act (C.R.S. § 6-1-716) and the Colorado provisions on security and disposal of personal identifying information (C.R.S. §§ 6-1-713, 6-1-713.5), and we notify the IRS Stakeholder Liaison, the Colorado Department of Revenue, and law enforcement as appropriate.
17. Acceptable use
You agree not to use this site to transmit unlawful, harassing, or infringing material; to attempt to gain unauthorized access to any system or account; to introduce malicious code; to scrape or harvest content or contact information; or to interfere with the operation of the site or the portal.
18. Third-party links and providers
We link to government resources such as IRS and Colorado Department of Revenue tools, and to our portal provider, as a convenience. We do not control those sites and are not responsible for their content, availability, or privacy practices.
19. Intellectual property
The names Campos Tax & Accounting LLC, DC Business Services, and DC Taxes, our logo, and the text, layout, and graphics on this site are our property or are used with permission. You may view and print pages for your own reference. You may not copy, republish, or use them commercially without our written consent.
20. Disclaimer of warranties
This site is provided on an “as is” and “as available” basis. To the fullest extent permitted by law, we disclaim all warranties, express or implied, including merchantability, fitness for a particular purpose, and non-infringement. We do not warrant that the site will be uninterrupted, error free, or free of harmful components, or that the information on it is current or complete.
21. Limitation of liability
To the fullest extent permitted by law, we are not liable for indirect, incidental, special, consequential, or punitive damages, or for lost profits or lost data, arising out of your use of this site. For Business Services, the Firm’s engagement letter provides that in no event shall the liability of Campos Tax & Accounting LLC, d/b/a DC Business Services and d/b/a DC Taxes, to a client for damages, regardless of the form of action or nature thereof, exceed the total of all amounts paid by that client to the Firm for the Business Services at issue, and that recovery of such amounts is the client’s sole and exclusive remedy.
22. Indemnification
You agree to indemnify and hold the Firm and its personnel harmless from claims, losses, and expenses arising from your misuse of this site or your violation of these terms.
23. Governing law, amendments, and severability
These terms, and any engagement with the Firm, are governed and interpreted in accordance with the laws of the State of Colorado, without regard to conflict-of-law rules. Any dispute relating to this site will be brought in the state or federal courts located in Denver, Colorado, and you consent to their jurisdiction. An engagement letter represents the parties’ exclusive agreement on its subject matter and supersedes previous written or oral agreements; no amendment takes effect unless the Firm signs it in writing. If any provision is prohibited or held void in a jurisdiction where it must be implemented, that provision is deemed unenforceable and excluded without negating the remaining provisions. Where these Terms of Use and a signed engagement letter address the same subject, the engagement letter controls for that engagement.
24. Changes to these terms
We may update these terms at any time. The revised version takes effect when posted, and the date above will change. Continued use of the site after an update means you accept the revised terms.
25. Contact
Questions about these terms: Campos Tax & Accounting LLC d/b/a DC Business Services, PO Box 19085, Denver, CO 80219 · (303) 596-6210 · David@DCBusinessServices.com
See also our Privacy Policy.
