Introduction and Overview

Safeway Tax Relief Inc. (“SafewayTax,” “we,” “us,” or “our”) is a tax services and technology company that provides a range of tax-related services, including, without limitation, tax return preparation, tax relief and debt resolution services, tax consulting, and related offerings collectively, the “Services”. The Services are made available through our client portal, which operates as a web-based application and may also be offered through mobile applications and other related digital channels (collectively, the “Platform”), along with associated websites, features, and products.

These Terms and Conditions (hereinafter also referred to as the “Terms”) apply to your access and use of the Platform and any services, content, and features made available by us through our websites https://www.safewaytax.com/ and https://irsfreshstart.info/ (each separately “Website” and collectively “Websites”).

These Terms apply to all users of our Websites and Services, including individuals who visit or browse the Websites for informational or navigational purposes, as well as customers who contact us, register for Services, purchase products, or otherwise engage or interact with SafewayTax in any manner. In these Terms, the term “user”, “you”, and “your” refer to both user Websites visitors and customers of our Services.

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Eligibility and Acceptance of Terms

The products and Services made available through our Website are offered only to individuals who are at least eighteen (18) years of age and who are legal residents of the United States, whether by citizenship, visa, or other lawful status. The Services are not intended for use by persons who do not meet these eligibility requirements.

These Terms form a legally binding agreement between you and SafewayTax and govern your access and use of the Services. They contain important information regarding your rights and obligations, including provisions relating to future amendments, limitations of liability, class action waivers, and the resolution of disputes through binding arbitration rather than court proceedings.

If you are accessing or using the Services on behalf of a company or client as an employee, agent, or other authorized representative, you accept these Terms on behalf of that entity. In such case, “you” refers to both you and the entity you represent, and you represent and warrant that you have the authority to bind that entity to these Terms.

Your acceptance of these Terms becomes effective upon the earliest of:

(i) your first access to or use of the Services;

(ii) the creation of an Account; or

(iii) your express agreement to these Terms through any available acceptance mechanism.

If you do not agree to these Terms, you are not authorized to access or use the Services and must immediately discontinue all use.

By clicking “Submit,” “Accept,” or any similar button, or by accessing, browsing, or otherwise using the Website, you represent and warrant that you are at least eighteen (18) years old and a legal resident of the United States.

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Account Registration and Use

Certain features of the Services allow you to create an account on the Platform (“Account”). An Account may be established by following an invitation link provided by the Company and completing the required registration steps.

At registration, you must provide your full legal name and a valid email address and create a unique password. You agree to provide accurate, current, and complete information during registration and in connection with your use of the Services. You further agree to promptly update your information to ensure that it remains accurate and complete.

If any information you provide is false, misleading, outdated, or incomplete, the Company reserves the right to suspend or terminate your Account and deny current or future access to the Services.

By creating or using an Account, you represent and warrant that:

• You are at least eighteen (18) years old and have the legal capacity to enter into a binding contract;

• You are legally permitted to use the Services;

• You will be financially responsible for all activity conducted through your Account, including purchases of Services;

• You will comply with all applicable laws and regulations in connection with your use of the Platform and Services; and

• You are not subject to any U.S. government sanctions or restrictions that would prohibit your use of the Services.

You are solely responsible for maintaining the confidentiality and security of your Account credentials, including your password. You agree to take reasonable measures to safeguard your login information and to keep your contact details, including your email address and telephone number, up to date to ensure receipt of important communications.

The Company is not responsible for any loss or damage resulting from unauthorized access to your Account caused by your failure to maintain adequate security. You agree to review your Account activity regularly and to notify us immediately at terms&conditions@safewaytax.com if you suspect unauthorized access, security breaches, or suspicious activity.

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Fees and Payments

Certain Services may be offered free of charge, while others require payment. Where fees apply, you agree to pay all amounts specified in the applicable invoice or pricing terms.

All fees are payable in U.S. dollars unless otherwise stated. To complete a purchase, you must provide valid payment information for at least one accepted payment method, which may include:

• Credit card

• Debit card

• Bank transfer

(each, a “Payment Method”).

Your designated Payment Method will be charged at the time of purchase or in accordance with the applicable billing terms. The Company reserves the right to suspend the Services and/or terminate your Account if payment information provided is inaccurate, outdated, incomplete, or if payment is declined.

By submitting Payment Method information, you represent and warrant that:

• You are legally authorized to provide such information;

• You are authorized to use the designated Payment Method for the transaction; and

• Your use of the Payment Method does not violate any applicable agreement, law, or regulation.

You authorize SafewayTax to charge your selected Payment Method for all fees associated with Services purchased pursuant to a valid invoice. Except as required by applicable law, all fees paid are non-refundable once charged.

To the fullest extent permitted by applicable law, you agree not to initiate or instruct your Payment Method provider to reverse or dispute any charge that is validly incurred under these Terms. Initiating a chargeback in violation of this provision constitutes a material breach of these Terms.

If you improperly dispute a charge, the Company reserves the right to challenge the chargeback, pursue recovery of amounts owed through collection efforts, and suspend or terminate your Account.

All fees are exclusive of applicable taxes unless otherwise stated. You are responsible for any taxes, duties, or similar governmental charges associated with your purchase or use of the Services, as required by law.

If you fail to pay amounts due under any invoice, the Company may demand immediate payment of all outstanding balances. To the fullest extent permitted by law, overdue amounts may accrue interest at the maximum rate permitted under applicable law, and you agree to reimburse the Company for reasonable attorneys’ fees and collection costs incurred in recovering unpaid amounts.

The Company reserves the right to exercise any lawful remedies available, including set-off against amounts otherwise owed to you and reporting delinquent accounts to appropriate authorities or credit agencies, where permitted by law.

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Your Rights to Platform Use

Our Platform is available in the form of a web-based application or mobile application (“App”), and is subject to applicable third-party license terms when using it.

To access and use the Platform as an App, you must first download and install it through the Apple App Store or Google Play Store. Your use of the Platform must at all times comply with the terms set out in this Section. Any use of the Platform outside the scope permitted herein shall constitute a material violation of these Terms.

The Company grants you a personal, limited, revocable, non-exclusive, non-transferable, and non-sublicensable license to access and use the Platform solely for your individual, non-commercial purposes, subject to your compliance with these Terms.

The Company reserves the right, at its sole discretion, to suspend, restrict, or revoke this license at any time. The Company and its licensors reserve all other rights in the Platform not granted to you herein. Nothing in these Terms conveys or transfers ownership of the Platform to you.

You further agree that you do not acquire any ownership rights or proprietary interests in the Platform or any component thereof. All software, source code, enhancements, upgrades, updates, modifications, interfaces, models, methodologies, databases, algorithms, designs, documentation, and other intellectual property remain the exclusive property of the Company and its licensors. Certain components may contain third-party software, including open-source components, which are licensed to you under the terms of their respective licenses.

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Restrictions and Prohibited Use

As a condition of using our Services, you must follow the restrictions and limitations described herein.

You may not use the Services, or any part of them, in any of the following ways:

• Access data that is not intended for you, or log into servers or accounts you are not authorized to use.

• Impersonate any person or entity, or misrepresent your identity or affiliation with any person or organization.

• Attempt to test, probe, scan, or breach the security or authentication measures of any system or network without authorization.

• Upload or transmit viruses, worms, corrupted files, or use any other harmful device, software or method designed to disrupt, damage, or interfere with the proper functioning of the Services or any activity conducted through them.

• Send or distribute spam, chain letters, junk email, pyramid schemes, contests, or other unsolicited or duplicative messages.

• Advertise, promote, offer to sell, or offer to buy goods or services for business or commercial purposes.

• Take actions that place an unreasonable or excessive load on our systems or infrastructure.

• Use automated tools, bots, scrapers, spiders, robots, or similar mechanisms to access, search, or navigate the Services, except through standard web browsers or tools explicitly provided by us.

• Attempt to decompile, disassemble, or reverse engineer any software used in forming part of the Services.

• Copy, aggregate, reproduce, duplicate, collect, sell, resell, or exploit any Content or any part of the Services for commercial purposes.

• Frame, mirror, or link to any materials or Content from the Services without our prior authorization.

• Upload or share content that is unlawful, harmful, threatening, abusive, offensive, harassing, defamatory, obscene, vulgar, invasive of privacy, or otherwise objectionable.

• Upload or share content protected by copyright, trademark, patent, or other intellectual property rights unless you own the rights or have obtained all required permissions.

• Provide false, misleading, or inaccurate information of any kind.

• Copy, modify, distribute, or otherwise use publicly available documents from our Websites except for your own personal, non-commercial use.

• Use the Services to store, transmit, distribute, or destroy material that violates any law, infringes intellectual property rights, violates privacy or personal rights, or is defamatory, obscene, threatening, abusive, or hateful.

We are not obligated to monitor the Services. However, we reserve the right, at our sole discretion, to review, remove, or disable access to any content that violates these Terms, our policies, or applicable laws.

We reserve the right to suspend or terminate the Accounts of users who engage in prohibited activities or otherwise violate these Terms. Violations may result in civil or criminal liability. We may investigate suspected violations and, where appropriate, cooperate with law enforcement authorities in connection with such matters.

We further reserve the right to suspend or terminate your access to any part or all of the Services at any time, with or without notice, and for any reason, to the fullest extent permitted by applicable law.

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Intellectual Property Rights

All intellectual property related to the Services, including, without limitation, the Websites’ and Platform’s source code, software, design elements, interfaces, databases, texts, images, audio and video materials, documents, including publicly-facing legal documents placed on the Websites, and any other materials available on or through the Services (collectively, the “Content”), as well as all trademarks, service marks, logos, appearing within the Services (collectively, the “Marks”), are and shall remain the exclusive property of the Company and its licensors. For the purpose of these Terms, proprietary rights of the Company on the Content and the Marks shall collectively be referenced as “Intellectual Property Rights.”

The Intellectual Property Rights are protected under United States and international copyright, trademark, and unfair competition laws, as well as related treaties. No ownership rights are transferred to you by virtue of accessing or using the Services.

The Company and its licensors retain all right, title, and interest in and to all Intellectual Property Rights related in and to the Platform, Websites and the Services.

The Services may include product names, company names, trademarks, logos, or other identifiers owned by third parties that are not affiliated with or endorsed by the Company. All such third-party marks and materials remain the property of their respective owners, and their appearance within the Services does not imply any association, sponsorship, or endorsement.

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Content Usage Restrictions

The Company strictly prohibits the use of any Content made available through the Services, in whole or in part, for the purpose of training, fine-tuning, developing, testing, or enhancing any artificial intelligence (AI), machine learning (ML), deep learning, or similar models or applications without the Company’s prior express written consent.

Without limitation, no SafewayTax Content may be used to:

• Train, retrain, fine-tune, or otherwise improve any AI or ML models;

• Create, compile, or generate datasets, tools, prompts, plugins, or similar resources for commercial use or resale;

• Circumvent or bypass licensing terms, attribution requirements, access controls, or technical safeguards;

• Develop, offer, or support AI-powered products or services that compete with, replicate, or substitute the Company’s Services.

Any unauthorized use of the Content in violation of this Section may result in immediate suspension or permanent termination of access to the Services, takedown requests under applicable copyright laws (including the DMCA), and legal action to protect the Company’s Intellectual Property Rights.

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Content Standards

These content standards apply to all documents, data, files, and other materials (collectively, “Materials”) that are submitted, received, uploaded, downloaded, accessed, used, or reused through or in connection with the Websites and/or Platform.

All Materials must, in their entirety, comply with these Terms, the Company’s Privacy Policy, and all applicable federal, state, and international laws and regulations.

Without limiting the foregoing, Materials must not:

• Contain any content that is defamatory, obscene, indecent, abusive, offensive, harassing, violent, hateful, inflammatory, or otherwise objectionable.

• Promote or include sexually explicit or pornographic material, violence, or discrimination based on race, sex, religion, nationality, disability, sexual orientation, age, or any other protected characteristic.

• Infringe or violate any patent, trademark, trade secret, copyright, or other intellectual property or proprietary rights of any third party.

• Violate the legal rights of others, including rights of privacy or publicity, or contain material that could give rise to civil or criminal liability under applicable laws or regulations, or otherwise conflict with these Terms or the Company’s Privacy Policy.

• Promote, encourage, facilitate, or assist any illegal activity or unlawful conduct.

• Impersonate any individual or entity, or misrepresent your identity or affiliation with any person or organization.

The Company reserves the right to remove or restrict access to any Materials that violate these standards or applicable law.

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User Data

You are solely responsible for all data, information, and materials that you upload, submit, transmit, share with the Company, or otherwise input into the Platform (collectively, your “User Data”). User Data includes, but is not limited to, documents, data, information, materials, texts, graphics, images, audio and video materials that are uploaded, transmitted, posted, generated, stored, or otherwise made available by the user. You acknowledge that certain Services may require the submission of User Data and may not be available or fully functional without such User Data.

You retain any intellectual property rights on User Data. By sharing User Data with the Company, you hereby grant SafewayTax a license to use your User Data, as described in more detail below.

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User Data License

The license you grant to SafewayTax is:

• Non-exclusive, meaning you retain ownership of your User Data and may grant licenses to others;

• Royalty-free, meaning no fees or compensation are payable for this license;

• Fully paid-up, meaning no additional payments are required now or in the future;

• Revocable, meaning you may withdraw this license by deleting your User Data or terminating your Account, subject to any legal requirements to retain certain data;

• Worldwide, meaning the license applies globally;

• Limited in purpose, solely to host, store, process, use, reproduce, display, and transmit the User Data as necessary to provide the Services, and to comply with applicable laws and legal obligations.

This license terminates when your User Data is deleted from the Services or your Account is closed, except to the extent the Company is required or permitted to retain certain User Data for legal, regulatory, security, or backup purposes.

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Scope of License Rights

Under this license, SafewayTax is permitted to:

• Host, store, reproduce, process, distribute, transmit, sublicense, and otherwise use your User Data as necessary to operate, maintain, secure, and provide the Services, including storing such User Data on the Company’s systems and making it accessible to you across devices and locations.

• Publish or display your User Data within your Account or through the Services, solely in accordance with your settings and instructions regarding visibility and sharing.

• Modify, adapt, format, translate, and create derivative works from your User Data, solely for technical, operational, or functional purposes, such as data normalization, compatibility, or presentation, and not for independent commercial exploitation.

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Copyright Infringement Policy

SafewayTax is dedicated to adhering to copyright laws, including the Digital Millennium Copyright Act, Title 17 United States Code Section 512(c)(2) (“DMCA”). We are committed to promptly taking appropriate action to remove any infringing Content from our Services once we become aware of it.

If you believe that your copyright has been infringed upon within our Services without authorization, you may notify us by sending a notice to data@safewaytax.com. To ensure a thorough review of your notice and to meet the requirements set forth in this Section, your notice must comply with the provisions of 17 U.S.C. § 512(c)(3). Please include the following information:

• Identification of the copyrighted work claimed to have been infringed or a representative list of such works;

• Identification of the infringing material and information reasonably sufficient to allow us to locate the material;

• Your name, address, telephone number, and email address for contact purposes;

• A statement affirming your good faith belief that the disputed use is not authorized by the copyright owner, its agent, or the law;

• A statement, made under penalty of perjury, that the information in the notice is accurate and that you are the copyright owner or authorized to act on the copyright owner’s behalf;

• An electronic or physical signature of the person authorized to act on behalf of the owner of the exclusive right that is allegedly infringed.

Please note that this DMCA procedure is designed to inform us of alleged infringements of copyrighted material. The requirements listed are intended to fulfill our obligations under the DMCA, including 17 U.S.C. §512(c), but should not be considered legal advice. We recommend consulting with a legal professional to understand your rights and obligations under the DMCA and other applicable laws.

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Personal Data Protection

We encourage you to review our Privacy Policy for comprehensive information on our practices regarding the collection, usage, storage, and disclosure of personal data in relation to the Services.

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Consent to Communications

By using the Websites and providing a telephone number and/or email address at any time, including through the Websites forms, you expressly consent to be contacted by the Company and its authorized tax consultants using automated dialing systems, prerecorded or artificial voice messages (including interactive voice response technology), and SMS/MMS text messages.

Such communications may include, without limitation, informational messages, service-related communications, transactional messages, and telemarketing or promotional calls or texts related to the Company’s Services, including communications made in response to your inquiries, to complete transactions, or to facilitate service offerings. Your consent applies even if your telephone number is listed on any federal, state, or internal “Do Not Call” registry.

You represent and warrant that you are the authorized user or subscriber of any telephone number you provide and that you have the authority to consent to receive communications at such number. You acknowledge that standard message and data rates may apply based on your mobile service provider and plan.

You acknowledge and agree that telephone conversations between you and the Company may be monitored or recorded for quality assurance, training, or compliance purposes, as permitted by applicable law. You also consent to the Company leaving voicemail or recorded messages at any telephone number you provide.

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Opt-Out of SMS Communications

You may opt out of receiving SMS or MMS text messages at any time by replying “STOP” or “UNSUBSCRIBE” to any message you receive from the Company. You may continue to receive text messages for up to ten (10) days while your opt-out request is processed, including a final confirmation message acknowledging receipt of your request.

Opting out of SMS communications does not affect your ability to receive non-SMS communications that are legally permitted or required.

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Third-Party Services

Certain functionalities of our Services may incorporate or provide access to materials, data, content, applications, or information sourced from third-party entities (“Third-Party Services”). Your engagement with any Third-Party Services accessed through or in correlation with our Services will be regulated by the terms and conditions established by the respective third parties.

The inclusion of any links to Third-Party Services does not imply our endorsement of such entities or any affiliation with their proprietors or operators. We explicitly disavow any responsibility and liability for any such Third-Party Services.

SafewayTax expressly disclaims any responsibility or liability for the content, services, terms, practices, or actions of any Third-Party Services. SafewayTax does not review, verify, evaluate, or endorse the accuracy, completeness, availability, timeliness, legality, compliance, quality, or suitability of any Third-Party Services.

Your access to and use of Third-Party Services is at your own risk and is subject solely to the terms and policies of the applicable third party.

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Termination and Effects of Termination

SafewayTax may, in its sole discretion and at any time, for any reason or no reason, suspend or terminate your access to or use of the Websites and/or Platform, with or without prior notice, and without penalty or liability. This includes, without limitation, circumstances where SafewayTax reasonably believes that you have violated or acted inconsistently with the letter or spirit of these Terms.

SafewayTax shall not be liable to you or to any third party for any suspension or termination of access to the Websites and/or Platform. Your sole and exclusive remedy for any dissatisfaction with (i) the Websites or Platform, (ii) any provision of these Terms, or (iii) any policy or practice of the Company related to the operation of the Websites and/or Platform is to discontinue use of, and terminate your access to, the Websites and/or Platform.

Any suspected fraudulent, abusive, or illegal activity may be referred to appropriate law enforcement authorities. The Company reserves the right to pursue any remedies available at law or in equity for violations of these Terms, including injunctive relief. You acknowledge that any violation of these Terms may cause irreparable harm to the Company for which monetary damages may be inadequate.

All provisions of these Terms which by their nature should survive termination shall survive any suspension or termination of your access to the Websites or Services, including, without limitation, provisions relating to intellectual property rights, limitations of liability, indemnification, dispute resolution, and governing law.

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Disclaimers

YOU EXPRESSLY ACKNOWLEDGE AND AGREE THAT YOUR USE OF THE WEBSITES AND/OR THE PLATFORM IS AT YOUR SOLE RISK. THE WEBSITES, SERVICES, AND ALL MATERIALS, CONTENT, AND INFORMATION PROVIDED THROUGH THEM ARE OFFERED ON AN “AS IS” AND “AS AVAILABLE” BASIS.

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, SAFEWAYTAX DISCLAIMS ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING, WITHOUT LIMITATION, IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT. NO ADVICE, INFORMATION, OR CONTENT OBTAINED THROUGH THE WEBSITE OR SERVICES SHALL CREATE ANY WARRANTY NOT EXPRESSLY STATED IN THESE TERMS.

SAFEWAYTAX MAKES NO REPRESENTATIONS OR WARRANTIES REGARDING THE ACCURACY, COMPLETENESS, RELIABILITY, QUALITY, AVAILABILITY, TIMELINESS, OR SUITABILITY OF THE WEBSITES, SERVICES, OR ANY CONTENT, MATERIALS, OR INFORMATION MADE AVAILABLE THROUGH THEM. WE DO NOT WARRANT THAT THE WEBSITES OR SERVICES WILL MEET YOUR EXPECTATIONS, OPERATE WITHOUT INTERRUPTION, BE SECURE, ERROR-FREE, OR FREE FROM VIRUSES, MALWARE, OR OTHER HARMFUL COMPONENTS, OR THAT ANY DEFECTS WILL BE CORRECTED.

YOU ACKNOWLEDGE AND AGREE THAT ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE WEBSITES OR SERVICES IS ACCESSED AT YOUR OWN DISCRETION AND RISK, AND THAT YOU ARE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEMS, DEVICES, OR LOSS OF DATA RESULTING FROM SUCH ACCESS OR USE.

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Limitation of Liability

To the fullest extent permitted by applicable law, you agree that in no event shall SafewayTax, or any of its directors, officers, employees, agents, contractors, licensors, be liable for any damages or losses arising out of or in connection with the Services or the Terms, including, but not limited to:

• the user’s use of or inability to use the Websites and/or the Platform;

• delays or disruptions in the Websites and/or the Platform;

• viruses or other malicious software obtained by accessing, or linking to, the Websites and/or the Platform;

• glitches, bugs, errors, or inaccuracies of any kind in the Websites and/or Platform;

• damage to the user’s hardware device from the use of the Websites and/or Platform;

• the content, actions, or inactions of third parties’ use of the Websites and/or Platform;

• a suspension or other action taken with respect to the user’s Account;

• the user’s reliance on the quality, accuracy, or reliability of profiles, testimonials, recommendations, and feedback, found on, used on, or made available through the Websites.

Notwithstanding anything to the contrary contained herein, the total liability of SafewayTax to you for any claim, demand, or cause of action, regardless of form, shall not exceed the greater of: (a) the total amount you paid for access to the Services during the six (6) month period immediately preceding the event giving rise to such claim, or (b) one hundred U.S. dollars ($100). These limitations will apply to any liability, arising from any cause of action whatsoever arising out of or in connection with these Terms, whether in contract, tort (including negligence), strict liability, or otherwise, even if advised of the possibility of such costs or damages and even if the limited remedies provided herein fail of their essential purpose.

Additionally, in no event shall SafewayTax or its licensors be liable for any special, consequential, incidental, punitive, exemplary, or indirect costs or damages, including, but not limited to, litigation costs, installation and removal costs, or loss of data, production, profit, or business opportunities.

Some U.S. state laws do not permit the exclusion or restriction of implied warranties, or the limitation or exclusion of liability for incidental or consequential damages. Where such laws apply, the limitations and disclaimers described above may not apply in full, and you may be entitled to additional rights provided by law.

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Indemnity Obligations

You agree to indemnify, defend, and hold harmless SafewayTax, together with its directors, officers, employees, representatives, and agents (each, an “Indemnified Party”), from and against any claims, demands, actions, proceedings, damages, losses, liabilities, costs, and expenses of any kind, including reasonable attorneys’ fees and related expenses, arising out of or connected with any third-party or user claim asserted against an Indemnified Party that results from or relates to: (a) your access to or use of the Website and/or Platform, including any payment obligations incurred through the Services; (b) your breach of these Terms; (c) your violation of any applicable laws or regulations; (d) your negligence, intentional misconduct, or fraudulent acts; or (e) any actual or alleged defamation, invasion of privacy, unfair competition, or infringement of intellectual property or other proprietary rights caused by you.

You may participate in the defense of a claim at SafewayTax’s discretion; however, SafewayTax reserves the right, at any time, to assume exclusive control of the defense. You may not resolve or settle any indemnified claim without SafewayTax’s prior written approval. If SafewayTax elects to control the defense, you agree to provide reasonable cooperation as requested.

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Jurisdiction and Dispute Resolution

THIS SECTION INCLUDES A BINDING ARBITRATION AGREEMENT AND A NOTICE THAT ALL CLAIMS MUST BE PURSUED ON AN INDIVIDUAL BASIS AND NOT AS PART OF CLASS OR REPRESENTATIVE PROCEEDING. YOU MAY OPT OUT OF THE ARBITRATION AGREEMENT BY FOLLOWING THE OPT-OUT PROCESS DESCRIBED BELOW.

These Terms, together with any claims or defenses arising out of or relating to these Terms or the relationship between you and the Company, including claims related to their formation, performance, or alleged breach (each, a “Claim”), shall be governed by and interpreted in accordance with the laws of the State of California, without giving effect to any conflict-of-laws rules or principles that would require the application of the laws of another jurisdiction.

Either you or SafewayTax may elect to resolve an eligible Claim in small claims court, provided all applicable small claims court requirements are met. Such a Claim may be filed in the small claims court for your county of residence, the small claims court closest to your residence, or the Orange County Superior Court of California, County of Orange, California.

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Amicable Negotiations

You and SafewayTax agree that many disputes can be resolved efficiently and cost-effectively through informal, good-faith discussions. Accordingly, before initiating any formal dispute resolution process, both parties agree to first attempt to resolve any dispute, controversy, or claim through sincere informal negotiations.

If the Claim is not resolved within sixty (60) days after it is received, either you or SafewayTax may proceed by initiating arbitration through a Demand for Arbitration or, where permitted, by filing the Claim in small claims court.

You agree that no arbitration or small claims action may be commenced unless the Claim remains unresolved after the sixty (60)-day period and you have engaged in good-faith efforts to resolve the matter directly with SafewayTax during that time.

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Binding Arbitration Agreement

If a Claim cannot be resolved through informal negotiations, then, except where expressly stated otherwise below, the Claim shall be resolved exclusively and finally through binding arbitration administered by the American Arbitration Association (“AAA”) in accordance with its Consumer Arbitration Rules.

Arbitration is an alternative to court litigation and is generally less formal than a lawsuit. It is conducted before a neutral arbitrator rather than a judge or jury, typically involves more limited discovery, and is subject to narrow judicial review. The arbitrator has the authority to award any relief or damages that would otherwise be available in a court of law.

You acknowledge and agree that the U.S. Federal Arbitration Act (“FAA”) governs the interpretation and enforcement of this arbitration provision, and that both you and SafewayTax are waiving the right to a jury trial and the right to participate in any class or representative proceeding. This arbitration agreement will remain in effect even after termination of these Terms or closure of your Account.

To initiate arbitration, the party seeking relief must first provide the other party with written notice of the Claim (“Notice”). Any Notice sent to SafewayTax must be delivered to 41690 Enterprise Circle North, Suite 210, Temecula, CA 92590. The Notice must include the mailing address and email address at which you wish to receive communications. If SafewayTax initiates arbitration, it will send its Notice to the mailing address on record via certified mail. All Notices must (a) describe the nature and factual basis of the Claim, and (b) specify the relief or damages sought.

Forms for submitting a Notice and initiating arbitration are available through the AAA at www.adr.org or by calling 1-800-778-7879. The arbitration shall be conducted before a single arbitrator appointed by the AAA in accordance with its applicable rules, as modified by these Terms. Unless otherwise agreed by the parties, any arbitration hearing shall take place in the county of your residence or in the county corresponding to the mailing address provided in your Notice.

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Arbitration Fees and Costs

All filing, administrative, and arbitrator fees shall be allocated in accordance with the applicable AAA Consumer Arbitration Rules. You are responsible for paying the initial AAA filing fee; however, the Company will reimburse you at the conclusion of the arbitration for any portion of that fee that exceeds the cost of filing a comparable complaint in a federal or state court located in your county of residence or in Orange County, California.

If the arbitrator determines that your Claim or the relief requested is frivolous or brought for an improper purpose, fee allocation shall be governed strictly by the AAA Rules, and the Company will not reimburse your initial filing fee.

The parties acknowledge that the AAA may adjust the timing or allocation of administrative or arbitrator fees where appropriate under its rules, provided that such adjustment does not increase the total fees payable by either you or SafewayTax. Both parties waive any objection to such permissible modifications.

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Arbitration Procedures

Arbitration may be conducted in person, remotely by telephone or video conference, or solely through written submissions, as determined by the arbitrator. Unless the arbitrator concludes that an in-person hearing is reasonably necessary, proceedings shall be conducted virtually as the default format.

The arbitrator shall apply substantive law consistent with the FAA and issue a written decision. If requested by either party, the arbitrator shall provide a reasoned award. The arbitrator’s decision shall be final and binding, subject only to the limited grounds for judicial review permitted under the FAA. Judgment on the award may be entered in any court having proper jurisdiction.

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Exceptions to Agreement to Arbitration

Not all Claims are subject to arbitration. Either party may pursue the following categories of Claims in a court of competent jurisdiction:

• Claims involving alleged infringement or misuse of Intellectual Property Rights;

• Claims seeking temporary, preliminary, or injunctive relief to prevent violation of these Terms;

• Actions to confirm, enforce, or recognize an arbitral award; and

• Claims involving theft, piracy, invasion of privacy, or unauthorized access to or use of personal information.

Consolidated and Class Action Waiver

In any dispute between you and SafewayTax, both parties agree that all Claims shall be pursued solely on an individual basis. Neither you nor SafewayTax may bring a Claim as a plaintiff, claimant, or class member in any class action, collective action, consolidated proceeding, or representative action.

Unless both parties expressly agree in writing, the arbitrator shall not consolidate the claims of multiple individuals or preside over any class, collective, consolidated, or representative arbitration. If any portion of this waiver is determined to be invalid or unenforceable, the arbitrator shall nonetheless retain authority to award any relief available under applicable law in an individual proceeding.

You acknowledge that, without this agreement, you would have had the right to litigate claims in court before a judge or jury and to participate in a class or representative action. By accepting these Terms, you knowingly and voluntarily waive those rights and agree to resolve all Claims exclusively on an individual basis through arbitration.

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Opt-Out Right

You may opt out of this arbitration agreement by sending written notice to the Company at 41690 Enterprise Circle North, Suite 210, Temecula, CA 92590 within thirty (30) days of the earlier of:

(i) the date you first accepted these Terms;

or

(ii) the date you first began using the Services under an agreement with SafewayTax that included an arbitration provision.

Your opt-out notice must include your full name, mailing address, the email address associated with your Account, if any, and a clear statement that you are electing to opt out of arbitration.

If you timely opt out, or if the arbitration provision is found unenforceable, any Claim shall be brought exclusively in the state or federal courts located in Orange County, California. You consent to the personal jurisdiction of such courts for the resolution of any dispute.

Limitation of Claims Period

To the fullest extent permitted by applicable law, any Claim or cause of action arising out of or relating to these Terms or the Services must be commenced within one (1) year after the Claim accrues. Any Claim not brought within this period shall be permanently barred.

Term and Termination

These Terms become effective upon your earliest access to the Website or registration of an Account and shall remain in effect for as long as you use the Services, unless terminated earlier in accordance with these Terms.

Either party may terminate these Terms at any time, in its sole discretion, upon written notice to the other party, unless otherwise expressly provided herein. You may provide written notice of termination to terms&conditions@safewaytax.com.

Upon termination, your right to access and use the Platform and Services will immediately cease, and your Account, if any, may be closed. Termination does not relieve you of any payment obligations accrued prior to the effective date of termination. You remain responsible for all fees and charges incurred through the date of termination.

Termination of these Terms for any reason shall not affect rights or obligations that accrued prior to termination, nor shall it affect provisions that by their nature are intended to survive termination.

Suspension and Revocation of Access

Without limiting any other rights or remedies available to it, the Company may suspend, restrict, or permanently revoke your access to the Platform or Services if:

(i) you violate the letter or spirit of these Terms;

(ii) the Company reasonably believes that you have provided false, inaccurate, or misleading information; or

(iii) the Company determines, in its sole discretion, that your actions may expose SafewayTax to legal liability or reputational harm.

If your Account is suspended or terminated, you may not create a new account, access the Services through another account, or attempt to re-register without the Company’s prior written consent.

Circumvention and Enforcement

If you attempt to circumvent the Platform and/or the Websites or engage in any prohibited conduct under these Terms, you shall be responsible for all amounts owed to the Company, as well as any losses, costs, and reasonable expenses (including attorneys’ fees) incurred in investigating and enforcing violations of these Terms.

Violations may be pursued to the fullest extent permitted by law and may result in additional legal remedies, penalties, or sanctions.

Notice of Account Closure

Unless otherwise required by applicable law, the Company will provide notice of Account termination or closure. However, the Company reserves the right not to provide notice if it reasonably determines that doing so could result in harm, legal exposure, or security risk.

Changes to these Terms

We reserve the right to amend or update these Terms at any time at our discretion. Any changes will become effective upon posting the revised Terms on the Websites or through other reasonable notice methods, unless otherwise specified. Your continued access to or use of the Websites or Services after such updates constitutes your acceptance of the revised Terms.

In certain circumstances, you may be required to affirmatively accept updated Terms before continuing to use the Services. If you do not agree to the revised Terms, you must discontinue use of the Website and Services and, if applicable, terminate your Account.

Additionally, we may modify, suspend, or discontinue all or any portion of the Platform at any time, with or without notice, as permitted by applicable law. To the fullest extent permitted by law, SafewayTax shall not be liable to you or any third party for any modification, suspension, or discontinuation of the Platform or Services.

Miscellaneous

Electronic Communications and Signatures.

By accessing or using the Services, sending emails to us, or submitting information through online forms, you agree that you are engaging in electronic communications. You consent to receive communications from us electronically and agree that all agreements, notices, disclosures, and other communications provided electronically—whether via email, the Website, or the Services—satisfy any legal requirement that such communications be in writing.

You expressly consent to the use of electronic signatures, electronic agreements, electronic orders, and electronic records, as well as to the electronic delivery of notices, policies, and transaction records initiated or completed through the Services. To the fullest extent permitted by law, you waive any requirement for an original signature, physical delivery of documents, or retention of paper records, and agree that transactions may be conducted electronically.

Entire Agreement.

These Terms, together with our Privacy Policy and Privacy Policy for Job Applicants, and any other guidelines or operating rules posted in connection with the Services, constitute the complete and exclusive agreement between you and SafewayTax regarding your use of the Services. They supersede all prior or contemporaneous communications, proposals, representations, or agreements, whether oral or written, relating to the subject matter hereof.

Relationship of the Parties.

Nothing in these Terms creates or shall be construed to create any partnership, joint venture, employment, fiduciary, or agency relationship between you and SafewayTax. Each party acts independently and not as an agent or representative of the other.

Force Majeure

The Company shall not be liable for any delay or failure in performance resulting from events beyond its reasonable control (“Force Majeure Events”). Such events include, without limitation: natural disasters; fires; floods; storms; earthquakes; epidemics or pandemics; war; terrorism; civil unrest; governmental actions or regulations; court orders; embargoes; labor disputes; utility or telecommunications failures; system interruptions; cyber incidents; third-party service failures; or any other event outside the Company’s reasonable control. The Company will use commercially reasonable efforts to resume performance as soon as practicable following a Force Majeure Event. Under no circumstances shall the Company be liable for any loss or damage resulting from such events.

Service Availability.

While the Company strives to maintain consistent and reliable access across supported devices, uninterrupted or error-free operation cannot be guaranteed. The Services may be temporarily unavailable due to scheduled maintenance, system updates, technical malfunctions, third-party service interruptions, network outages, or other unforeseen circumstances. To the fullest extent permitted by applicable law, the Company shall not be liable for any delays, interruption, unavailability, or failure of performance resulting from such events.

Severability.

If any provision of these Terms is held to be invalid or unenforceable, that provision shall be interpreted or modified to the minimum extent necessary to render it enforceable, and the remaining provisions shall remain in full force and effect.

Waiver.

The failure of the Company to enforce any provision of these Terms shall not constitute a waiver of that provision or of the right to enforce it at a later time.

Assignment.

The Company may assign or transfer its rights and obligations under these Terms to any successor or affiliated entity. You may not assign, delegate, or transfer your rights or obligations under these Terms without the Company’s prior written consent.

How You Can Contact Us

If you have any questions about the Services or these Terms, please contact us at:

• General questions email: terms&conditions@safewaytax.com

• Client support services email: clients@safewaytax.com

• Phone: (800) 218-2260

Mailing Address: 1 Park Plaza, Suite 420, Irvine, CA 92614