Terms of Service

Effective April 24, 2026

Acceptance of Terms

By accessing or using the Pineda Advisory website, you agree to be bound by these Terms of Service. If you do not agree to these terms, do not use our services.

Description of Services

Pineda Advisory provides federal tax practitioner services, including:

• •IRS Notice Response — analysis and response to IRS notices and correspondence examinations
• •Offer in Compromise, Installment Agreement, and Currently Not Collectible preparation and filing
• •Innocent Spouse Relief and Penalty Abatement requests
• •Lien and Levy Relief including subordination, discharge, and withdrawal applications
• •Audit Representation, IRS Appeals, and Collection Due Process hearings
• •Trust Fund Recovery Penalty defense and response

Services are provided under the federal practice authority of an Enrolled Agent pursuant to Treasury Department Circular 230 section 10.3(c) and are strictly federal in scope. Pineda Advisory, LLC is not a law firm, does not provide legal services, and does not provide state-law representation. Court representation is limited to proceedings before the United States Tax Court.

Professional Services Disclaimer

Content available through the Pineda Advisory website is for informational purposes. It does not constitute tax advice, legal advice, or a professional opinion. A formal engagement agreement is required before Pineda Advisory provides professional tax services. No practitioner-client relationship is established by use of this website, by submission of a contact form, or by scheduling a consultation. A practitioner-client relationship is formed only upon execution of a written engagement agreement.

The initial consultation is provided at no charge, and no deposit or payment is required to book it. The consultation is preliminary and limited in scope; see Section 7 below for its terms.

Website Disclaimer

This website and all information provided through it is offered on an “as is” and “as available” basis. Pineda Advisory, LLC makes no express or implied representations or warranties regarding this website, including but not limited to warranties of merchantability, fitness for a particular purpose, accuracy, completeness, or non-infringement.

This website contains general information about IRS notices and our services. It does not constitute tax advice, legal advice, or a professional opinion. Before making any decision or taking any action that might affect your finances or tax obligations, you should consult with a qualified professional through a formal engagement.

We do not warrant that this website will be uninterrupted, error-free, secure, or free of viruses or other harmful components. Your use of this website is at your own risk.

Work Product and Intellectual Property

All content on this website, including written materials, analysis frameworks, and the Pineda Advisory brand, is the intellectual property of Pineda Advisory, LLC. You may not reproduce, distribute, or create derivative works without written permission.

You retain ownership of the documents and information you provide. Unless an engagement agreement states otherwise, our internal drafts, research notes, analyses, and internal memoranda remain our property. You will receive copies of final documents prepared for filing or submission on your behalf.

Scope Limitations and Additional Issues

Our consultation is based on the notice and information available at the time of the call. Additional liabilities, penalties, procedural issues, or filing issues may be identified after a fuller review of records, transcripts, returns, and IRS correspondence. Any work outside the initial scope may require a separate engagement and additional fees.

Pineda Advisory, LLC does not make any implied or explicit guarantees regarding the outcome of any case, proceeding, or filing. Results depend entirely on the specific facts and circumstances involved, including factors outside our control such as IRS processing times, examiner discretion, and the completeness and accuracy of information provided by the client.

Consultation Terms

The initial consultation is provided at no charge. No deposit or payment is required to book it.

Booking and attending a consultation does not establish a practitioner-client relationship. A practitioner-client relationship is formed only upon execution of a written engagement agreement.

The consultation is a 30-minute, preliminary, limited-scope review of your IRS notice or tax matter based on the information you provide. It is not a comprehensive tax review, financial audit, transcript analysis, or legal opinion. If you decide to engage Pineda Advisory, LLC, we will quote a flat fee after the consultation. Any engagement fee is billed only after a signed engagement agreement and is collected through the TaxDome client portal; this website does not collect payment.

Consultation Cancellation Policy

The initial consultation is provided at no charge, and no deposit or payment is required to book it. Because no payment is collected for the consultation, there is nothing to refund if you cancel or reschedule.

Cancellation or rescheduling: As a courtesy to other clients, we ask that you cancel or reschedule in advance if you are unable to attend. You may reschedule at no cost.

Technical difficulties: If the consultation cannot proceed due to technical issues (call drops, audio failures, connection problems), we will reschedule at a mutually convenient time at no additional cost.

Engagement fee refunds, if applicable, are governed by the terms of your individual engagement agreement.

Limitation of Liability

To the fullest extent permitted by applicable law, the total aggregate liability of Pineda Advisory, LLC arising out of or related to any engagement shall not exceed the total fees actually paid by the client for the specific engagement giving rise to the claim.

In no event shall Pineda Advisory, LLC be liable for any indirect, incidental, consequential, special, or punitive damages, including but not limited to loss of profits, loss of revenue, loss of data, or loss of business opportunity, regardless of the theory of liability, even if advised of the possibility of such damages.

This limitation applies to all claims arising from or related to the engagement, whether based in contract, negligence, strict liability, or any other legal theory. Nothing in this section limits liability that cannot be excluded or limited under applicable law.

These limitations apply not only to Pineda Advisory, LLC but also to its members, employees, contractors, and agents.

Dispute Resolution

Any dispute arising out of or relating to these Terms of Service or any engagement with Pineda Advisory, LLC shall be resolved as follows:

Informal resolution. You agree to contact us in writing at contact@pinedaadvisory.com describing the nature of the dispute and your proposed resolution. We will attempt to resolve the dispute informally within thirty (30) days of receiving your written notice.

Mediation. If informal resolution is unsuccessful, the parties agree to submit the dispute to non-binding mediation administered by a mutually agreed-upon mediator in the Atlanta, Georgia metropolitan area before pursuing any other form of dispute resolution.

Governing law. These Terms of Service and any disputes arising hereunder shall be governed by and construed in accordance with the laws of the State of Georgia, without regard to its conflict of laws principles.

Jurisdiction. Any legal action not resolved through informal resolution or mediation shall be brought exclusively in the state or federal courts located in Fulton County, Georgia.

Individual capacity. Any dispute resolution proceedings shall be conducted solely on an individual basis and not as a class action, consolidated action, or representative action.

Third-Party Services

Our services utilize third-party platforms, including but not limited to TaxDome (client portal and document management) and Calendly (appointment scheduling). This website does not collect payments. Any engagement fees are billed through the TaxDome client portal after a signed engagement. Your use of these platforms is subject to their respective terms of service and privacy policies.

We select third-party service providers that maintain reasonable security standards. However, Pineda Advisory, LLC is not responsible for the acts, omissions, security practices, or privacy policies of third-party platforms. We encourage you to review the terms and privacy policies of any third-party platform you interact with in connection with our services.

When we process your data through third-party platforms, we act as the data controller and the third-party platform acts as our data processor. We maintain data processing agreements with our service providers that require them to protect your information in accordance with applicable law.

The availability of any third-party service through our website or practice does not constitute an endorsement of that service. Pineda Advisory, LLC shall not be liable for any loss, damage, or disruption caused by the unavailability, malfunction, or changes to any third-party platform.

General Provisions

Engagement letter governs. To the extent you enter into a separate engagement agreement with Pineda Advisory, LLC for professional services, the terms of that engagement agreement shall govern the provision of those services. In the event of any conflict between these Terms of Service and a signed engagement agreement, the engagement agreement shall prevail.

Professional standards. All professional services provided by Pineda Advisory, LLC are subject to applicable professional standards, including but not limited to Treasury Department Circular 230 and the standards of the Internal Revenue Service. These professional obligations apply in addition to, and are not limited by, these Terms of Service.

Severability. If any provision of these Terms of Service is found to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such finding shall not affect the validity of the remaining provisions, which shall continue in full force and effect. The invalid provision shall be modified to the minimum extent necessary to make it valid and enforceable while preserving its original intent.

Entire agreement. These Terms of Service, together with our Privacy Policy, any applicable engagement agreement, and any other documents expressly incorporated by reference, constitute the entire agreement between you and Pineda Advisory, LLC with respect to your use of this website.

Modifications. We reserve the right to modify these Terms of Service at any time. Material changes will be posted on this page with an updated effective date. Your continued use of this website after any modification constitutes your acceptance of the updated Terms of Service. We encourage you to review this page periodically.

Waiver. Our failure to enforce any provision of these Terms of Service shall not constitute a waiver of that provision or any other provision. Any waiver must be in writing and signed by an authorized representative of Pineda Advisory, LLC.

Assignment. You may not assign or transfer any rights or obligations under these Terms of Service without our prior written consent. We may assign our rights and obligations without restriction.

Circular 230 and Written-Advice Standards

Content on this website is general information, not written advice to any specific taxpayer. Under Treasury Department Circular 230, section 10.37, written advice addressing federal tax matters must be based on the practitioner's reasonable factual and legal assumptions about the recipient's specific situation. Because website content is not prepared with reference to any particular taxpayer's facts, it cannot be relied on as written advice under section 10.37, and no such reliance should be placed on it.

Written advice tailored to your specific circumstances is provided only under a signed engagement agreement, after we have gathered the facts necessary to apply the reasonable-practitioner standard under section 10.37. General educational material published on this website does not qualify as such advice and is not a substitute for it.

Nothing on this website is intended to be, and nothing on this website should be construed as, a covered opinion, a marketed opinion, or an opinion used for the purpose of promoting, marketing, or recommending any transaction, plan, or arrangement to any other person.

Taxpayer Information and IRC §§6103 / 7216

Pineda Advisory, LLC handles taxpayer information in accordance with Internal Revenue Code section 6103 (confidentiality of returns and return information) and section 7216 (disclosure or use of tax return information by preparers). We do not use or disclose your tax return information for any purpose other than the preparation of your return and the performance of services described in your engagement letter, except as you specifically authorize in a separate consent meeting the form and content requirements of Treasury Regulation section 301.7216-3.

No consent is sought or required for disclosures that are expressly permitted without consent under section 7216, including disclosures to the IRS, to other tax authorities with jurisdiction, or to a court or administrative body in response to a valid order or subpoena.

Contact

For questions about these Terms of Service, contact us at contact@pinedaadvisory.com.
Pineda Advisory, LLC · Alpharetta, Georgia
Enrolled Agent · Federal tax practice under Treasury Circular 230