Acceptance of Terms

ACR Accounting & Consulting Resources makes this website (the “Site”), including all information, documents, content, materials, software and services (the “Materials”) available on the Site, available to you for your personal, non-commercial use subject to the terms and conditions set forth in this legal agreement (“Terms of Use”). By accessing, browsing and/or using the Site, you acknowledge that you have read, understand and agree to be bound by the Terms of Use and to comply with all applicable laws and regulations, including all applicable export and re-export control laws and regulations. ACR Accounting & Consulting Resources reserves the right to change the Terms of Use from time to time at its sole discretion. Your use of the Site will be subject to the most current version of the Terms of Use posted on the Site. You are responsible for periodically visiting these Terms of Use from time to time to review the then-current Terms of Use. If you do not agree to the Terms of Use, do not use the Site.

Access to the Site

ACR Accounting & Consulting Resources may alter, suspend, or discontinue this Site or any of the Materials at any time and for any reason, without prior notice to you. The Site may become unavailable due to maintenance or malfunction of computer equipment or other reasons. If you do not abide by the provisions of the Terms of Use, ACR Accounting & Consulting Resources may immediately deactivate or delete your user account and/or bar any further access to the Materials, and/or the Site. ACR Accounting & Consulting Resources shall not be liable to you or any third party for any termination or cancellation of your access to, or use of, the Site.

Use of Site Information

You are permitted to view, copy, download and print Materials from the Site, provided that:

you use the Materials for informational, personal and non-commercial purposes only; you do not modify or alter the Materials in any way; you do not copy or distribute graphics from the Site separate from their text; you do not quote the Materials out of context; and you display the copyright and trademark notice(s) listed at the bottom of the Terms of Use on all documents or portions of documents and retain any other copyright and other proprietary notices on every copy of Materials from the Site that you make.

ACR Accounting & Consulting Resources reserves the right to revoke the authorization to view, copy, download and print the Materials at any time and any such use shall be discontinued immediately upon written notice from ACR Accounting & Consulting Resources The rights specified above to view, copy, download and print the Materials are not applicable to the design or layout of the Site. Elements of the Site are protected by trade dress and other laws and may not be copied or imitated in whole or in part.

For permission to use third-party materials appearing on the Site, please contact the owner of such materials.

Account Security

If you are required to open an account on this Site, you must complete the registration process by providing current, complete and accurate information as prompted by the application registration form. In most cases, you will be required to choose a password and user name. You are entirely responsible for maintaining the confidentiality of your password and account. Furthermore, you are entirely responsible for any and all activities that occur under your account. You agree to notify ACR Accounting & Consulting Resources, immediately of any unauthorized use of your account or any other breach of security. ACR Accounting & Consulting Resources will not be liable for any loss that you may incur as a result of someone else using your password or account, either with or without your knowledge. However, you could be held liable for losses incurred by ACR Accounting & Consulting Resources or another party due to someone else using your account or password. You may not use anyone else’s account at any time, without permission of the account holder.

Forums

The Site may contain chat areas, news groups, forums, communities and/or other message or communication facilities designed to enable you to communicate with others (each a “Forum” and collectively “Forums”). You agree to use the Forums only to post, send and receive messages and material that are proper and, when applicable, related to the particular Forum. By way of example, and not as a limitation, you agree that when using the Forums, you will not: use the Forums in connection with surveys, contests, pyramid schemes, chain letters, junk email, spamming or any duplicative or unsolicited messages (commercial or otherwise); defame, abuse, harass, stalk, threaten or otherwise violate the legal rights (such as rights of privacy and publicity) of others; publish, post, upload, distribute or disseminate any inappropriate, profane, defamatory, obscene, indecent or unlawful topic, name, material or information; upload, or otherwise make available, files that contain images, photographs, software or other material protected by intellectual property laws, including, by way of example, and not as limitation, copyright or trademark laws (or by rights of privacy or publicity) unless you own or control the rights thereto or have received all necessary consent to do the same; use any material or information, including images or photographs, which are made available through the Site in any manner that infringes any copyright, trademark, patent, trade secret, or other proprietary right of any party; upload files that contain viruses, Trojan horses, worms, time bombs, cancel bots, corrupted files, or any other similar software or programs that may damage the operation of another’s computer or property of another; advertise or offer to sell or buy any goods or services for any business purpose; download any file posted by another user of a Forum that you know, or reasonably should know, cannot be legally reproduced, displayed, performed, and/or distributed in such manner; falsify or delete any copyright management information, such as author attributions, legal or other proper notices or proprietary designations or labels of the origin or source of software or other material contained in a file that is uploaded; restrict or inhibit any other user from using and enjoying the Forums; violate any code of conduct or other guidelines which may be applicable for any particular Forum; harvest or otherwise collect information about others, including e-mail addresses; violate any applicable laws or regulations; create a false identity for the purpose of misleading others; or use, download or otherwise copy, or provide (whether or not for a fee) to a person or entity any directory of users of the Forums or other user or usage information or any portion thereof. ACR Accounting & Consulting Resources has no obligation to monitor the Forums. However ACR Accounting & Consulting Resources reserves the right to review Materials posted to the Forums and to remove any Materials in its sole discretion. ACR Accounting & Consulting Resources reserves the right to terminate your access to any or all of the Forums or the Site at any time, without notice, for any reason whatsoever. ACR Accounting & Consulting Resources is not responsible for any failure to remove or delay in removing harmful, inaccurate, defamatory, unlawful, or otherwise objectionable content originating with or otherwise provided by third parties.

ACR Accounting & Consulting Resources reserves the right at all times to disclose any information as ACR Accounting & Consulting Resources deems necessary to satisfy any applicable law, regulation, legal process or governmental request, or to edit, refuse to post or to remove any Materials, in whole or in part, in ACR Accounting & Consulting Resources ‘s sole discretion.

The Forums are intended for discussion of business and technical issues relating to Company’s products and services. They are not provided for customer service inquiries, questions regarding unreleased products, or for the solicitation of business.

Always use caution when giving out any personally identifiable information. ACR Accounting & Consulting Resources does not control or endorse the content, messages or information found in any Forums and, therefore, ACR Accounting & Consulting Resources specifically disclaims any liability with regard to the Forums and any actions resulting from your participation in any Forums. Managers and hosts may not be authorized ACR Accounting & Consulting Resources spokespersons, and their views do not necessarily reflect those of ACR Accounting & Consulting Resources

Any Materials uploaded to the Forums may be subject to posted limitations on usage, reproduction and/or dissemination; you are responsible for adhering to such limitations if you download the Materials.

Content Provided to Company or Posted at any Company Website

ACR Accounting & Consulting Resources does not claim ownership of the content, information or materials that you provide to ACR Accounting & Consulting Resources (Including feedback and suggestions) or post, upload, input or submit to the Site or its associated services for review by the general public, or by the members of any public or private community, (each a “Submission” and collectively “Submissions”). However, by posting, uploading, inputting, providing or submitting (“Posting”) your Submission you are granting ACR Accounting & Consulting Resources , its affiliated companies and necessary sub-licensees permission to use your Submission, including, without limitation, the license rights to: copy, distribute, transmit, publicly display, publicly perform, reproduce, edit, translate and reformat your Submission; to publish your name in connection with your Submission; and the right to sublicense such rights.

No compensation will be paid with respect to the use of your Submission, as provided herein. ACR Accounting & Consulting Resources is under no obligation to post or use any Submission you may provide and ACR Accounting & Consulting Resources may remove any Submission at any time in its sole discretion.

By Posting a Submission you warrant and represent that you own or otherwise control all of the rights to your Submission as described in these Terms of Use, including, without limitation, all the rights necessary for you to provide, post, upload, input or submit the Submissions.

Upon reasonable request by ACR Accounting & Consulting Resources you will provide information related to any claim that your Submission infringes any third party rights.

No Additional Rights

You acknowledge and agree that except for the rights expressly granted above, all other right, title and interest in and to the Site, Software and Services, including any and all patent, trademark, copyright, trade secret, intellectual and industrial property rights remain the sole and exclusive property of ACR Accounting & Consulting Resources, its suppliers and/or its licensors. Except as specifically set out in the Terms of Use, you are not authorized to use ACR Accounting & Consulting Resources ‘s name or any of its trademarks or those of its suppliers and/or its licensors in any manner whatsoever, absent prior written approval from ACR Accounting & Consulting Resources

Apoyo

You acknowledge and agree that you use the Site, Software and Services at your own risk. Support regarding the Software and Services is only provided subject to the terms of a separate agreement between you and ACR Accounting & Consulting Resources

Disclaimer of Warranties

EXCEPT AS EXPRESSLY PROVIDED IN AN END USER LICENSE AGREEMENT ACCOMPANYING SOFTWARE DOWNLOADED FROM THIS SITE OR OTHERWISE IN A WRITTEN AGREEMENT BETWEEN YOU AND ACR ACCOUNTING & CONSULTING RESOURCES , ALL MATERIALS ON THIS SITE ARE PROVIDED ON AN “AS IS” BASIS, WITHOUT ANY OTHER REPRESENTATIONS, WARRANTIES OR CONDITIONS, EXPRESS OR IMPLIED, WRITTEN OR ORAL, INCLUDING, BUT NOT LIMITED TO, WARRANTIES OF MERCHANTABLE QUALITY, SATISFACTORY QUALITY, MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE, OR THOSE ARISING BY LAW, STATUTE, USAGE OF TRADE, COURSE OF DEALING OR OTHERWISE. YOU ASSUME THE ENTIRE RISK AS TO THE USE OF THE SERVICES OR THE DOWNLOADING OR OTHER ACQUISITION OF ANY INFORMATION, CONTENT OR MATERIALS THROUGH THE SITE, AND YOU AGREE THAT YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT RESULTS FROM SUCH ACTIVITIES.

WITHOUT LIMITING THE FOREGOING, ACR ACCOUNTING & CONSULTING RESOURCES MAKES NO WARRANTY THAT (I) THE SITE WILL MEET YOUR REQUIREMENTS; (II) YOUR USE OF THE SITE WILL BE UNINTERRUPTED, TIMELY, SECURE OR ERROR-FREE; (III) THE RESULTS THAT YOU MAY OBTAIN FROM USING THE SITE WILL BE EFFECTIVE, ACCURATE OR RELIABLE; (IV) THE QUALITY OF ANY PRODUCTS, SERVICES OR INFORMATION PURCHASED OR OBTAINED BY YOU FROM THE SITE WILL MEET YOUR EXPECTATIONS; (V) ANY ERRORS IN SOFTWARE OBTAINED FROM THE SITE WILL BE CORRECTED; AND, (VI) THIS SITE OR THE SERVERS THAT MAKE IT AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS.

Limitations on Liability

ACR Accounting & Consulting Resources may make changes to the Materials, including without limitation, the prices and descriptions of any listed products at any time, without notice. The Materials on this Site may be out of date and ACR Accounting & Consulting Resources makes no commitment to update such Materials.

The Site could include technical or other mistakes, inaccuracies or typographical errors. ACR Accounting & Consulting Resources assumes no responsibility for errors or omissions in the Materials and/or other services, which are included on, referenced by or linked to this Site. References to other sites, services and products are provided “as is” without warranty of any kind, either express or implied.

IN NO EVENT SHALL ACR ACCOUNTING & CONSULTING RESOURCES, ITS SUPPLIERS OR LICENSORS HAVE ANY LIABILITY TO YOU OR ANY OTHER PERSON OR ENTITY FOR ANY INDIRECT, INCIDENTAL, SPECIAL, OR CONSEQUENTIAL DAMAGES WHATSOEVER, INCLUDING, BUT NOT LIMITED TO, LOSS OF REVENUE OR PROFIT, LOST OR DAMAGED DATA OR OTHER COMMERCIAL OR ECONOMIC LOSS, EVEN IF COMPANY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES OR THEY ARE FORESEEABLE. ACR ACCOUNTING & CONSULTING RESOURCES IS NOT RESPONSIBLE FOR CLAIMS BY A THIRD PARTY. IN NO EVENT SHALL ACR ACCOUNTING & CONSULTING RESOURCES (OR ITS SUPPLIERS’ OR LICENSORS’) MAXIMUM AGGREGATE LIABILITY TO YOU FOR DAMAGES, LOSSES AND CAUSES OF ACTION, WHETHER IN CONTRACT, TORT (INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE), OR OTHERWISE EXCEED $1 U.S. DOLLAR. THE LIMITATIONS IN THIS SECTION SHALL APPLY WHETHER OR NOT THE ALLEGED BREACH OR DEFAULT IS A BREACH OF A FUNDAMENTAL CONDITION OR TERM OR A FUNDAMENTAL BREACH. SOME STATES/COUNTRIES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, SO THE ABOVE LIMITATION MAY NOT APPLY TO YOU.

Indemnification

By using this Site, you agree to indemnify, defend and hold harmless ACR Accounting & Consulting Resources and its affiliates, partners, third party content providers and licensors and each of their respective directors, officers, employees and agents from and against any and all claims, actions, suits, proceedings, judgments, damages, losses, liabilities, costs and expenses (.Including, without limitation, reasonable attorneys’ fees and related reasonable costs) arising directly or indirectly out of or in connection with (a) your breach of these Terms of Use, (b) any content uploaded, posted or transmitted by you on or through the Site, and/or (c) your activities in connection with the Site.

Links to Third Party Sites

This Site contains links to other sites on the Internet that are not within ACR Accounting & Consulting Resources control and are owned and operated by ACR Accounting & Consulting Resources’ partners, customers and other third parties (the “External Sites”). ACR Accounting & Consulting Resources will not review and makes no representations whatsoever about any External Sites to which you may have access through the Site. When you leave this Site and access an External Site, you do so entirely at your own risk and ACR Accounting & Consulting Resources is not responsible for the accuracy or reliability of any information, data, opinions, advice, or statements made on the External Sites or for the quality of any products or services available on the External Sites. ACR Accounting & Consulting Resources provides links to External Sites merely as a convenience.

You acknowledge and agree that the inclusion of such External Links does not imply that ACR Accounting & Consulting Resources endorses or accepts any responsibility or liability for any content, advertising, products or other material that may appear on or may be available on, from or through any External Sites. You further acknowledge and agree that ACR Accounting & Consulting Resources shall not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with the purchase or use of or reliance on any such content, advertising, products, or other materials.

Privacy Policy Statement

The terms of ACR Accounting & Consulting Resources’ Privacy Policy Statement (“Privacy Policy”) are Incorporated into the Terms of Use by reference. By accepting the Terms of Use, you acknowledge that you have read, understand and agree to be bound by the Privacy Policy.

International Users

The Site can be accessed from countries around the world and may contain references to products, services and programs that are not available in your country. These references do not imply that ACR Accounting & Consulting Resources intends to announce such products, services or programs in your country. ACR Accounting & Consulting Resources makes no representation that Materials on this Site are appropriate or available for use in locations outside of Canada and the United States and access to the Materials from territories where they are prohibited is illegal. If you choose to access this Site from outside the United States, you do so, on your own initiative and are responsible for compliance with local laws.

Choice of Language

The Terms of Use is in the English language only, you have the right to get it translated into another language, if so you deem necessary, at your own expense.

Choice of Law and Jurisdiction

This Site (excluding links to External Sites) is controlled by ACR Accounting & Consulting Resources from its offices in Laurel, Maryland, United States, notwithstanding the physical location of the servers on which the content resides. By accessing this Site, you and ACR Accounting & Consulting Resources agree that all matters relating to your access to, or use of, this Site shall be governed by the statutes and laws of the State of Maryland, United States and the US federal laws applicable therein. You and ACR Accounting & Consulting Resources expressly disclaim all applicable choice of law or conflict of law rules and expressly exclude the United Nations Convention on Contracts for the International Sale of Goods. You and ACR Accounting & Consulting Resources also agree and hereby submit to the exclusive personal jurisdiction and venue of the courts in Maryland, USA with respect to such matters.

General

The Terms of Use and the Privacy Policy constitute the entire agreement between ACR Accounting & Consulting Resources and you and govern your use of the Sites. Neither the Terms of Use nor the Privacy Policy may be modified except in writing signed by both parties or by a new posting by ACR Accounting & Consulting Resources, as described in “Acceptance of Terms” above. If any provision of the Terms of Use is determined to be unlawful, void or for any reason, or unenforceable, then that provision shall be deemed severable from the remaining provisions. Any failure by Company to enforce or exercise any provision of the Terms of Use or related right shall not constitute a waiver of that right or provision.

Trademarks

The following are trademarks or registered trademarks of Burgos & Associates, Inc.: the ACR logo and ACR Accounting & Consulting Resources, SBC and small business consultants and the combination logo and ACR Accounting & Consulting Resources word mark.

Other product and ACR Accounting & Consulting Resources names displayed on the Site may be trademarks or registered trademarks of their respective owners.

Unless specifically noted to the contrary, the example companies, products, domain names, e-mail addresses, logos, people and events depicted on this Site are fictitious and no association with any real ACR Accounting & Consulting Resources organization, product, domain name, e-mail address, logo, person or event is intended or should be inferred.

Copyright Information

Pursuant to Title 17, United States Code, Section 512(c)(2), notifications of claimed copyright infringement should be sent to Service Provider’s Designated Agent. The Digital Millennium Copyright Act (DMCA) designations are part of the Copyright Act that provides online service providers who have postings/user generated content on their sites to be relieved from liability for copyright infringement (the “safe harbor”) if they expeditiously remove the offending content once notified of an alleged infringement.

IRS Circular 230 Disclaimer

ARTICLES AND COMMENTARY INCLUDED HEREIN DO NOT CONSTITUTE AN OPINION AND ARE NOT INTENDED OR WRITTEN TO BE USED, AND THEY CANNOT BE USED, BY ANY TAXPAYER FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON THE TAXPAYER.
To comply with requirements imposed by the Department of the Treasury, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written by the practitioner to be used, and that it cannot be used by any taxpayer, for the purpose of:

• (i) avoiding penalties that may be imposed on the taxpayer, and
• (ii) supporting the promotion or marketing of any transactions or matters addressed herein.

Origin:

The IRS has issued new rules that will affect how we, tax professionals, communicate with you, our client. The ruling, Circular 230, which took effect June 20, 2005 apply whenever a practitioner provides written advice, including e-mails, faxes, and letters, on tax issues. While the rules are motivated by the government’s well-founded concern with abusive tax shelters, they will apply to advice given on many common and accepted transactions.

The rules grew out of the government’s decision to attack the mechanisms used by tax shelter promoters to sell abusive tax shelters. The new rules address the practice of promoters who may have been obtaining “boiler-plate” opinions for tax shelters. Taxpayers engaging in abusive transactions have used these types of opinions to escape tax penalties of 20 percent or more, in additional to the additional taxes and interest that may have been owed on any deficiency, by claiming they “reasonably” and “in good faith” relied on the tax opinion for their belief that the transaction was permissible.

Based on the new IRS rules, clients cannot rely on a tax opinion for protection from penalties unless the practitioner provides a comprehensive opinion that considers and discusses:

• All relevant facts and applicable law,
• The relationship between the facts and the law,
• A conclusion as to the legal consequences of each tax issue, and
• The likelihood that the taxpayer will prevail if the IRS challenges the transaction.

The new rules apply to tax advice for transactions that have a “significant purpose” of tax avoidance. This standard is vague and uncertain, in large part because the IRS did not want to create any loopholes. Consequently, the new rules may sweep in many routine, non-abusive transactions. The penalties to practitioners can be severe for providing written advice that does not meet these requirements, including disbarment from practice before the IRS.

Often times, however, we communicate in writing with our client regarding tax matters in a less formal manner than that contemplated by a “comprehensive opinion.” These less formal communications are often appropriate when, for example, we are simply summarizing verbal conversations we have had on an issue or we have not been engaged to exhaustively research an issue. In many cases our clients do not want to incur the professional fees associated with a formal comprehensive opinion.

The IRS rules allow us to continue to provide written communications that are not in the form of comprehensive opinions if we include a certain legend (which language is provided by the IRS) within those written communications. Accordingly, effective immediately, we will routinely include the following language in all written communications that are not comprehensive opinions.

Federal Tax Notice:

Treasury Regulations require us to inform you that any federal tax advice contained herein (including in any attachments and enclosures) is not intended or written to be used, and cannot be used by any person or entity, for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.
Please be assured that we will continue to act diligently to serve you. The use of this legend does not change the quality of our service and the advice you have come to expect from us. Of course, where appropriate and after consultation with you, we would be pleased to provide a comprehensive opinion that meets the new rules.

Contact Information

If you have any questions regarding this Site or these Terms of Use, please contact us at info@acronline.com

©Copyright 2023 – 2025 ACR Accounting & Consulting Resources – All rights reserved.