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Online Tax Preparation - Terms of Service

TERMS OF SERVICE:
CMT FINANCIAL SERVICES 1040.com Preparer Website © 2007. All rights reserved.
Revised 07/17/2007

Introduction

CMT FINANCIAL SERVICES maintains this website for your personal information, entertainment, and enjoyment. Please feel free to browse, download from, talk back to, and otherwise use the site. At the same time, please remember that your access to the CMT FINANCIAL SERVICES website is subject to the following Terms of Service as well as all applicable laws. By accessing and using the CMT FINANCIAL SERVICES website, you accept the Terms of Service without limitation or qualification, and acknowledge that any other agreements you may have with any third party are superseded by the Terms of Service, to the extent that conflict exists.

CMT FINANCIAL SERVICES may at any time revise these Terms of Service by updating this posting. You are bound by such revisions and should therefore visit this page to review the current Terms of Service from time to time. CMT FINANCIAL SERVICES reserves the right, without notice and for any reason, to remove any content on this site, and to deny access of any user or users to all or any part of this site.

Copyrights, Other Rights

You should assume everything on the CMT FINANCIAL SERVICES website is copyrighted unless otherwise noted and may not be used except as provided in the Terms of Service or with the express written consent from CMT FINANCIAL SERVICES . CMT FINANCIAL SERVICES neither warrants or represents that your use of the material displayed on the CMT FINANCIAL SERVICES Online Tax Preparation site will not infringe rights of third parties. Any product, service, program, or technology described on the CMT FINANCIAL SERVICES website may be the subject of other intellectual property rights (including but not limited to copyright, trademark, or patent rights) owned by CMT FINANCIAL SERVICES . Any such right that is not expressly licensed herein is reserved by CMT FINANCIAL SERVICES .

Images displayed on the CMT FINANCIAL SERVICES website are either the property of, or used with permission by, CMT FINANCIAL SERVICES . Use of these images by you or other third parties is prohibited unless expressly permitted in the Terms of Service or elsewhere on the CMT FINANCIAL SERVICES website. Any unauthorized use of these images may violate copyright laws, trademark laws, the laws of privacy and publicity, and other applicable regulations and statutes.

Any product, service, program or technology described in any document published by CMT FINANCIAL SERVICES on this site may be the subject of other intellectual property rights owned by CMT FINANCIAL SERVICES . Any such right that is not expressly licensed hereunder is reserved by CMT FINANCIAL SERVICES .

Trademarks

The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the CMT FINANCIAL SERVICES website are registered and unregistered Trademarks of CMT FINANCIAL SERVICES and others. Nothing contained on the CMT FINANCIAL SERVICES website should be construed as granting by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the CMT FINANCIAL SERVICES Online Tax Preparation site without the written permission of CMT FINANCIAL SERVICES or such third party that may own the Trademark. Misuse of any Trademarks, or any other content, displayed on the CMT FINANCIAL SERVICES website is prohibited. CMT FINANCIAL SERVICES reserves the right to enforce its intellectual property rights, including via civil and criminal proceedings.

Submissions

Apart from your personal information (which is addressed in the Privacy Policy, any communication or material you send to the CMT FINANCIAL SERVICES website, electronically or otherwise, including but not limited to data, questions, comments, suggestions, or submissions is and will be treated as non-confidential and non-proprietary. Anything you send to the CMT FINANCIAL SERVICES website may be used by CMT FINANCIAL SERVICES for any purpose including but not limited to reproduction, transmission, disclosure, publication, broadcast, and posting. By submitting material to CMT FINANCIAL SERVICES , you irrevocably transfer and assign to CMT FINANCIAL SERVICES , and forever waive and agree never to assert, any copyrights, "moral" rights, or other rights that you may have in such material. CMT FINANCIAL SERVICES is free to use, without obligation of any kind, any ideas, concepts, techniques, or know-how contained in any communication you send to the CMT FINANCIAL SERVICES website for any purpose whatsoever, including but not limited to developing, manufacturing, and marketing products and services.

By using this site, you may submit, or CMT FINANCIAL SERVICES may gather, certain limited information about you and your usage of the site. Subject to the terms of the Privacy Policy, CMT FINANCIAL SERVICES is free to use such information for any purpose it deems appropriate.

Liability Disclaimer

The information, software, products, and services included in or available thorough the CMT FINANCIAL SERVICES website may include inaccuracies or typographical errors. Changes are periodically made to the CMT FINANCIAL SERVICES website and to the information therein. CMT FINANCIAL SERVICES and/or its respective suppliers may make improvements and/or changes in the CMT FINANCIAL SERVICES website/services at any time.

CMT FINANCIAL SERVICES and/or its respective suppliers make no representations about the suitability, reliability, availability, timeliness, lack of viruses or other harmful components and accuracy of the information, software, products, and services contained within the CMT FINANCIAL SERVICES website for any purpose. All such information, software, products, services are provide “as is” without warranty of any kind. CMT FINANCIAL SERVICES and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, software, products, services, including all implied warranties and conditions of merchantability, fitness for a particular purpose, workmanlike effort, title and non-infringement.

You specifically agree that CMT FINANCIAL SERVICES shall not be responsible for unauthorized access to or alteration of your transmissions or data, any material or data sent or received or not sent or received, or any transactions entered into through a CMT FINANCIAL SERVICES website or service. You specifically agree that CMT FINANCIAL SERVICES is not responsible or liable for any threatening, defamatory, obscene, offensive or illegal content or conduct of any other party or any infringement of another’s rights, including intellectual property rights. You specifically agree that CMT FINANCIAL SERVICES is not responsible for any content sent using and or included in a CMT FINANCIAL SERVICES site by any third party.

In no event shall CMT FINANCIAL SERVICES be liable for any direct, indirect, punitive, incidental, special, consequential damages or any damages whatsoever including, without limitation, damages for loss of use, data or profits, arising out of or in any way connected with the use or performance of the CMT FINANCIAL SERVICES website/services, with the delay or inability to use the CMT FINANCIAL SERVICES website/services or related services, the provisions of or failure to provide services, or for any information, software, products, services and related graphics obtained through the 1040.com site, or otherwise arising out of the use of the CMT FINANCIAL SERVICES website, whether based on contract, tort, negligence, strict liability or otherwise, even if CMT FINANCIAL SERVICES or any of its suppliers has been advised of the possibility of damages. Because some states/jurisdictions do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. If you are dissatisfied with any portion of the CMT FINANCIAL SERVICES website, or with any of these Terms of Use, your sole and exclusive remedy is to discontinue using the CMT FINANCIAL SERVICES website.

Links

The CMT FINANCIAL SERVICES website may contain links to third party sites. Such sites are not under the control of CMT FINANCIAL SERVICES and CMT FINANCIAL SERVICES is not responsible for the contents of any linked site(s), including without limitation any link contained in a linked site or any changes or updates to a linked site. CMT FINANCIAL SERVICES is not responsible for webcasting or any other form of transmission received from any linked site nor is CMT FINANCIAL SERVICES responsible if the linked site is not working appropriately. CMT FINANCIAL SERVICES simply provides such links to you only as a convenience, and the inclusion of any link does not imply endorsement by CMT FINANCIAL SERVICES of the site or any association with its operators. You are responsible for viewing and abiding by the privacy statements and terms of use posted at the linked sites.

Any dealing with third parties (including advertisers) included within the CMT FINANCIAL SERVICES site and services or participation in promotions, including the delivery of and the payment for goods and services, and any other terms, conditions, warranties or representations associated with such dealings or promotions are solely between you and the advertiser or other third party. CMT FINANCIAL SERVICES shall not be responsible or liable for any part of any such dealing or promotions.

Legality

The Terms of Service shall be governed by the applicable laws without regard to its conflict of law provisions.

Any failure by CMT FINANCIAL SERVICES to enforce any of its rights under the Terms of Service or applicable laws shall not constitute a waiver of such right. If any provision of the Terms of Service is found by a court of competent jurisdiction to be invalid, you, CMT FINANCIAL SERVICES , and the court shall endeavor to give effect to the intent reflected in that provision, and the remaining Terms of Service provisions shall retain their full force and effect.

United States and foreign export control laws regulate the export and re-export of technology originating in the United States and such foreign countries. You will abide by these laws and regulations as applicable and will not transfer, directly or indirectly, by electronic transmission or otherwise, any content or software from the CMT FINANCIAL SERVICES website to or from any countries or foreign nationals in violation of such laws or regulations.

Please note that the CMT FINANCIAL SERVICES website is operated by Drake Enterprises, Ltd. Inc. Please also read over the CMT FINANCIAL SERVICES website Privacy Policy. If you have any questions, comments, criticisms, or complaints about 1040.com, please feel free to email us at .