1. Agreement to Terms

These Terms of Service (“Terms”) constitute a legally binding agreement between you (“Subscriber,” “you,” or “your”) and Joe Mastriano, P.C.V., a Texas professional corporation (“Company,” “we,” “us,” or “our”), operating AI Joe at taxresolutionbusiness.com (“the Service”).

By accessing or using the Service, completing a purchase, or clicking any button indicating acceptance, you acknowledge that you have read, understood, and agree to be bound by these Terms in their entirety. If you do not agree to these Terms, do not access or use the Service.

2. Description of Service

AI Joe is a subscription-based IRS resolution guidance system. The Service provides access to a closed knowledge base built from professional IRS representation case experience, an AI-powered question and answer interface, and related educational content and live webinars.

The Service is delivered entirely in digital form. Upon completion of a valid purchase, access to the Service is granted immediately and irrevocably for the applicable subscription period. No physical goods are shipped in connection with any purchase. No actual individual condsulting is provided.

3. Subscription, Billing, and Payment

Access to the Service requires a paid subscription. Current pricing is as follows:

• Initial month: $1,497.00, due at the time of purchase
• Recurring monthly fee: $149.70 per month, billed automatically on the same calendar date each month following the initial purchase

By providing payment information and completing a purchase, you authorize Joe Mastriano, P.C.V. to charge your payment method for the initial amount and all subsequent recurring charges until your subscription is cancelled in accordance with Section 4 of these Terms.

All payments are processed through Stripe, Inc. or such other payment processor as the Company may designate. By completing a purchase, you also agree to the applicable payment processor’s terms of service. The Company does not store your full payment card information.

If a recurring charge is declined, your access to the Service may be suspended until payment is successfully collected. The Company reserves the right to retry failed charges.

4. Cancellation

You may cancel your subscription at any time by contacting us at support@taxresolutionbusiness.com. Cancellation takes effect at the end of the then-current billing period. You will retain access to the Service through the end of the period for which you have already paid. No further charges will be made after cancellation is processed.

Cancellation does not entitle you to a refund of any amount already charged. See Section 5 for the Company’s complete refund policy.

5. No Refund Policy

• Whether you accessed or used the Service during the billing period
• Whether you cancelled your subscription before the end of the billing period
• Any dissatisfaction with the Service or its content
• Any change in your circumstances after purchase
• Technical difficulties that were not caused by the Company and that were resolved within a reasonable time
• Any other reason not expressly identified as an exception in these Terms

Chargebacks and Disputes: Initiating a chargeback or payment dispute with your card issuer or bank for any charge that was made in accordance with these Terms is a violation of this agreement. The Company will respond to all chargebacks and payment disputes by providing documentation of these Terms, your agreement to them at the time of purchase, and evidence of Service access granted. The Company reserves the right to suspend or permanently terminate access to the Service for any Subscriber who initiates an improper chargeback or payment dispute, and to pursue recovery of any amounts reversed through such a dispute, including reasonable costs of collection.

6. Acceptable Use

You agree to use the Service only for lawful purposes and in accordance with these Terms. You agree not to:

• Share your login credentials or allow any other person to access the Service using your account
• Copy, reproduce, distribute, publish, or create derivative works from any content within the Service without prior written permission from the Company
• Use the Service to train, develop, or improve any artificial intelligence or machine learning system
• Attempt to reverse engineer, scrape, or extract the knowledge base or underlying content of the Service by automated or manual means
• Use the Service in any manner that could damage, disable, overburden, or impair the Service or interfere with any other party’s use of the Service
• Use the Service for any purpose that violates applicable federal, state, or local law

Violation of this Section is grounds for immediate termination of your subscription without refund.

7. Not Legal, Tax, or Professional Advice

The Service provides general IRS resolution guidance based on professional case experience. It does not constitute legal advice, tax advice, accounting advice, or any other form of professional advice regulated under federal or state law. No attorney-client relationship, CPA-client relationship, or any other professional relationship is created by your use of the Service.

The guidance provided through the Service is for educational and informational purposes only. IRS rules, procedures, deadlines, phone numbers, and policies change frequently. You are solely responsible for verifying all information directly with the IRS or other applicable authority before taking any action. The Company strongly recommends consulting a licensed attorney, CPA, or Enrolled Agent before taking action on any IRS matter.

If you are dealing with a criminal tax matter, the Service is not appropriate for your situation. You should retain a criminal tax attorney immediately.

8. Disclaimer of Warranties

THE SERVICE IS PROVIDED “AS IS” AND “AS AVAILABLE” WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE COMPANY EXPRESSLY DISCLAIMS ALL WARRANTIES, INCLUDING BUT NOT LIMITED TO IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, AND NON-INFRINGEMENT.

The Company does not warrant that the Service will be uninterrupted, error-free, or free of harmful components. The Company does not warrant that the guidance provided through the Service will produce any particular outcome in your IRS matter.

9. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL JOE MASTRIANO, P.C.V., ITS OFFICERS, DIRECTORS, EMPLOYEES, OR AGENTS BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, INCLUDING WITHOUT LIMITATION LOST PROFITS, LOST DATA, OR LOSS OF GOODWILL, ARISING OUT OF OR IN CONNECTION WITH YOUR USE OF OR INABILITY TO USE THE SERVICE, REGARDLESS OF WHETHER SUCH DAMAGES ARE BASED ON CONTRACT, TORT, STATUTE, OR ANY OTHER LEGAL THEORY, AND EVEN IF THE COMPANY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

IN NO EVENT SHALL THE COMPANY’S TOTAL CUMULATIVE LIABILITY TO YOU FOR ALL CLAIMS ARISING OUT OF OR RELATING TO THESE TERMS OR THE SERVICE EXCEED THE TOTAL AMOUNT YOU PAID TO THE COMPANY IN THE THREE (3) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE CLAIM.

10. Intellectual Property

All content within the Service, including but not limited to the knowledge base, written guidance, AI system architecture, routing logic, webinar recordings, and all other materials, is the exclusive intellectual property of Joe Mastriano, P.C.V. and is protected by applicable copyright, trademark, and other intellectual property laws.

Your subscription grants you a limited, non-exclusive, non-transferable, revocable license to access and use the Service for your own personal or internal business purposes during the period of your active subscription. This license does not include any right to copy, distribute, resell, sublicense, or otherwise exploit any content within the Service.

11. Termination

The Company reserves the right to suspend or terminate your access to the Service at any time, with or without notice, for any violation of these Terms, including but not limited to unauthorized sharing of credentials, improper chargebacks, or misuse of the Service. Termination for cause does not entitle you to any refund.

Upon termination of your subscription for any reason, your license to access the Service ends immediately.

12. Governing Law and Dispute Resolution

These Terms and any dispute arising out of or relating to these Terms or the Service shall be governed by and construed in accordance with the laws of the State of Texas, without regard to its conflict of law provisions.

Any legal action or proceeding arising out of or relating to these Terms shall be brought exclusively in the state or federal courts located in Harris County, Texas. You hereby consent to the personal jurisdiction of such courts and waive any objection to the laying of venue in such courts.

Waiver of Class Action: To the fullest extent permitted by applicable law, you agree that any dispute resolution proceedings will be conducted only on an individual basis and not in a class, consolidated, or representative action.

13. Changes to These Terms

The Company reserves the right to modify these Terms at any time. When changes are made, the revised Terms will be posted at this URL with an updated effective date. Your continued use of the Service after any modification constitutes your acceptance of the revised Terms. If you do not agree to the revised Terms, you must cancel your subscription and discontinue use of the Service.

14. Severability

If any provision of these Terms is found to be unenforceable or invalid under applicable law, that provision shall be limited or eliminated to the minimum extent necessary, and the remaining provisions of these Terms shall remain in full force and effect.

15. Entire Agreement

These Terms constitute the entire agreement between you and Joe Mastriano, P.C.V. with respect to the Service and supersede all prior or contemporaneous understandings, agreements, representations, and warranties, whether written or oral, regarding the Service.

16. Contact Information