Privacy Policy

Effective April 24, 2026

1. Information We Collect

Pineda Advisory, LLC collects information you provide directly and information collected automatically when you use our website:

• •Contact information (name, email, phone) provided through our booking form or during engagement onboarding
• •IRS notices and tax documents you upload or share during engagement
• •Usage data: pages visited, session duration (anonymous, no personal identification)
• •Device information: browser type, operating system (collected automatically, used only for site functionality)

We do not collect Social Security numbers through the website, financial account numbers through the website, or any biometric data.

2. How We Use Your Information

We use collected information to:

• •Provide and deliver our federal tax resolution and notice-response services
• •Prepare notice responses and other engagement deliverables
• •Communicate with you about your engagement and account
• •Improve our website and services
• •Comply with legal and regulatory obligations

We do not sell, rent, or share your personal information with third parties for marketing purposes.

Where we process personal data in the course of providing professional services to clients, that processing is governed by the terms of the applicable engagement agreement in addition to this Privacy Policy. In the event of any conflict between this Privacy Policy and a signed engagement agreement regarding the handling of client data, the engagement agreement shall prevail. All processing of client data is subject to applicable professional standards, including the confidentiality obligations of Treasury Department Circular 230.

Tax Return Information — IRC §§6103 and 7216

Federal law provides special protections for your tax return information. Under Internal Revenue Code section 6103, returns and return information are confidential and may be disclosed by the IRS only as specifically authorized. Under section 7216, a tax return preparer who knowingly or recklessly discloses or uses your tax return information for any purpose other than preparing your return may be subject to criminal penalties.

Pineda Advisory, LLC will not use or disclose your tax return information for any purpose other than (a) preparing your return, (b) providing the services described in your engagement letter, or (c) as expressly permitted without consent under section 7216 and Treasury Regulation section 301.7216-2 — for example, disclosure to the IRS, disclosure required by court order or subpoena, or use in defending a claim against the Firm.

Any other use or disclosure requires your separate written consent that meets the form and content requirements of Treasury Regulation section 301.7216-3. Your engagement letter will identify any consents we are requesting. You may refuse to sign a §7216 consent; refusal will not affect the quality of services provided under your engagement.

You are not required to complete or sign any consent that relates to a use or disclosure made outside the United States. We do not outsource your tax return information outside the United States and do not seek such consent.

3. Data Security

All data transmitted to and from this website is encrypted using TLS/SSL protocols. Client documents and engagement data are stored and managed through TaxDome, our secure client portal, which maintains SOC 2 Type II compliance and AES-256 encryption at rest.

We maintain reasonable administrative, technical, and physical safeguards to protect your information.

No method of electronic transmission or storage is 100% secure. While we strive to use commercially acceptable means to protect your personal information, we cannot guarantee absolute security.

Third-Party Service Providers

We use the following third-party service providers to deliver our services:

TaxDome — Secure client portal for document exchange, electronic signatures, client communication, and engagement management. TaxDome processes your data on our behalf as our data processor and maintains SOC 2 Type II compliance.

Calendly — Appointment scheduling. When you book a consultation, Calendly collects your name, email address, and responses to intake questions. Calendly is used for appointment scheduling only and does not process payments on our behalf.

Dialpad — Voice and SMS communications. Calls placed to or from our firm phone number, and SMS messages exchanged with the firm, are routed through Dialpad. Dialpad processes call metadata (timestamps, phone numbers, call duration) and, where legally authorized and you have been notified, may record call audio. SMS content is transmitted through Dialpad. Dialpad acts as our telecommunications provider and data processor.

Vercel — Website hosting. Our website is hosted on Vercel's infrastructure. Vercel processes standard web server logs (IP addresses, user agents, timestamps) as part of providing hosting services.

Each of these providers maintains their own privacy policies and security practices. We have selected providers that maintain industry-standard security measures, including encryption of data in transit and at rest.

Information obtained from or relating to clients is further subject to the terms of any engagement agreement with the client and applicable professional standards, consistent with our obligations under Circular 230.

4. Data Retention

Engagement records are retained for a minimum of 7 years in accordance with IRS Circular 230 and applicable professional standards.

Website usage data is retained in anonymous, aggregated form.

You may request deletion of your personal information by contacting us, subject to our legal retention obligations.

5. Cookies and Tracking

This website uses minimal local storage for basic functionality:

• •Theme preference: stored locally on your device (localStorage)
• •Cookie consent: remembers your acknowledgment of this notice (localStorage)

We do not use Google Analytics, Facebook Pixel, or any third-party tracking service. We do not use advertising cookies or cross-site tracking. We do not sell or share information collected through cookies or similar technologies.

We may implement anonymous, privacy-respecting analytics in the future. This policy will be updated accordingly.

6. Your Rights

You have the right to:

• •Access: Request a copy of the personal information we hold about you
• •Correction: Request correction of inaccurate information
• •Deletion: Request deletion of your information, subject to legal retention requirements
• •Portability: Request your data in a commonly used electronic format

To exercise any of these rights, contact us at contact@pinedaadvisory.com. We respond within 30 days.

7. California Privacy Rights (CCPA/CPRA)

If you are a California resident, you have additional rights under the California Consumer Privacy Act (CCPA) as amended by the California Privacy Rights Act (CPRA):

• •Right to know what personal information we collect, use, and disclose
• •Right to delete your personal information (subject to legal exceptions)
• •Right to correct inaccurate personal information
• •Right to opt out of the sale or sharing of personal information — we do not sell or share your personal information
• •Right to non-discrimination for exercising your privacy rights
• •Right to limit the use of sensitive personal information — we only use sensitive information as necessary to provide our services

To submit a verifiable consumer request, contact us at contact@pinedaadvisory.com. We will respond within 45 days. We may request verification of your identity before fulfilling your request.

Note: We do not meet the revenue or data-volume thresholds that trigger mandatory CCPA compliance. We provide these disclosures voluntarily as a commitment to transparency.

AI-Assisted Preparation Disclosure

Pineda Advisory, LLC uses large-language-model (LLM) tools to support internal research, document drafting, and workflow automation. All professional tax work performed on your behalf — including legal analysis, authority selection, factual determinations, and review of any deliverable submitted to the IRS — is reviewed and signed by a credentialed Enrolled Agent before release. The practitioner, not any AI tool, is responsible for the accuracy and completeness of all advice and submissions under Treasury Department Circular 230 sections 10.22 (diligence) and 10.34 (standards for returns and submissions).

We do not submit your identifying tax return information (including SSNs, ITINs, or bank-account numbers) to external AI systems. Where AI-assisted drafting is used in client work, inputs are limited to general facts, legal questions, and redacted documents that do not disclose your identity without a separate IRC §7216 consent, where one is required.

You may request, in writing, that no AI-assisted drafting tool be used in your engagement. The Firm will accommodate the request if operationally feasible and will notify you in writing if it cannot.

8. Children's Privacy

Our services are not directed at individuals under the age of 18. We do not knowingly collect personal information from minors.

9. Changes to This Policy

We may update this policy from time to time. Material changes will be posted on this page with an updated effective date.

10. Contact

For privacy-related inquiries, contact us at contact@pinedaadvisory.com.
Pineda Advisory, LLC · Alpharetta, Georgia
Enrolled Agent · Federal tax practice under Treasury Circular 230