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Online Tax Preparation - Terms of Service

TERMS OF SERVICE:
DEVRAS TAX & BUSINESS CONSULTING 1040.com Preparer Website © 2007. All rights reserved.
Revised 07/17/2007

Introduction

DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website is subject to the following Terms of Service as well as all applicable laws. By accessing and using the DEVRAS TAX & BUSINESS CONSULTING 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without limitation or qualification, and acknowledge that any other agreements you may have with any third party are superseded by the Terms of Service, to the extent that conflict exists.

DEVRAS TAX & BUSINESS CONSULTING 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. DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING . DEVRAS TAX & BUSINESS CONSULTING neither warrants or represents that your use of the material displayed on the DEVRAS TAX & BUSINESS CONSULTING Online Tax Preparation site will not infringe rights of third parties. Any product, service, program, or technology described on the DEVRAS TAX & BUSINESS CONSULTING website may be the subject of other intellectual property rights (including but not limited to copyright, trademark, or patent rights) owned by DEVRAS TAX & BUSINESS CONSULTING . Any such right that is not expressly licensed herein is reserved by DEVRAS TAX & BUSINESS CONSULTING .

Images displayed on the DEVRAS TAX & BUSINESS CONSULTING website are either the property of, or used with permission by, DEVRAS TAX & BUSINESS CONSULTING . Use of these images by you or other third parties is prohibited unless expressly permitted in the Terms of Service or elsewhere on the DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING on this site may be the subject of other intellectual property rights owned by DEVRAS TAX & BUSINESS CONSULTING . Any such right that is not expressly licensed hereunder is reserved by DEVRAS TAX & BUSINESS CONSULTING .

Trademarks

The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the DEVRAS TAX & BUSINESS CONSULTING website are registered and unregistered Trademarks of DEVRAS TAX & BUSINESS CONSULTING and others. Nothing contained on the DEVRAS TAX & BUSINESS CONSULTING website should be construed as granting by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the DEVRAS TAX & BUSINESS CONSULTING Online Tax Preparation site without the written permission of DEVRAS TAX & BUSINESS CONSULTING or such third party that may own the Trademark. Misuse of any Trademarks, or any other content, displayed on the DEVRAS TAX & BUSINESS CONSULTING website is prohibited. DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website may be used by DEVRAS TAX & BUSINESS CONSULTING for any purpose including but not limited to reproduction, transmission, disclosure, publication, broadcast, and posting. By submitting material to DEVRAS TAX & BUSINESS CONSULTING , you irrevocably transfer and assign to DEVRAS TAX & BUSINESS CONSULTING , and forever waive and agree never to assert, any copyrights, "moral" rights, or other rights that you may have in such material. DEVRAS TAX & BUSINESS CONSULTING is free to use, without obligation of any kind, any ideas, concepts, techniques, or know-how contained in any communication you send to the DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING may gather, certain limited information about you and your usage of the site. Subject to the terms of the Privacy Policy, DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website may include inaccuracies or typographical errors. Changes are periodically made to the DEVRAS TAX & BUSINESS CONSULTING website and to the information therein. DEVRAS TAX & BUSINESS CONSULTING and/or its respective suppliers may make improvements and/or changes in the DEVRAS TAX & BUSINESS CONSULTING website/services at any time.

DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website for any purpose. All such information, software, products, services are provide “as is” without warranty of any kind. DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website or service. You specifically agree that DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING is not responsible for any content sent using and or included in a DEVRAS TAX & BUSINESS CONSULTING site by any third party.

In no event shall DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website/services, with the delay or inability to use the DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website, whether based on contract, tort, negligence, strict liability or otherwise, even if DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING website, or with any of these Terms of Use, your sole and exclusive remedy is to discontinue using the DEVRAS TAX & BUSINESS CONSULTING website.

Links

The DEVRAS TAX & BUSINESS CONSULTING website may contain links to third party sites. Such sites are not under the control of DEVRAS TAX & BUSINESS CONSULTING and DEVRAS TAX & BUSINESS CONSULTING 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. DEVRAS TAX & BUSINESS CONSULTING is not responsible for webcasting or any other form of transmission received from any linked site nor is DEVRAS TAX & BUSINESS CONSULTING responsible if the linked site is not working appropriately. DEVRAS TAX & BUSINESS CONSULTING simply provides such links to you only as a convenience, and the inclusion of any link does not imply endorsement by DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING 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. DEVRAS TAX & BUSINESS CONSULTING 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 DEVRAS TAX & BUSINESS CONSULTING 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, DEVRAS TAX & BUSINESS CONSULTING , 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 DEVRAS TAX & BUSINESS CONSULTING website to or from any countries or foreign nationals in violation of such laws or regulations.

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