Terms of Service

1. The Service

AskTomG.AI is a closed-library tax-research tool for tax practitioners, covering US federal tax authority. It locates, organizes, and summarizes tax authorities and related primary sources, and helps you produce a structured research memo. The Service surfaces authority and commentary; it does not decide questions for you.

2. No professional advice; your professional responsibility

The Service is a research aid, not a provider of tax, legal, accounting, or other professional advice, and using it does not create any professional, advisory, or fiduciary relationship between you and TAG26. AskTomG.AI does not render opinions, reach conclusions, or take positions on your behalf. You, the practitioner, are solely responsible for analyzing the information provided, exercising your own professional judgment, verifying authority against original sources, and determining any position taken.

You remain solely responsible for meeting your own obligations, including under Treasury Department Circular 230 and Internal Revenue Code §§6662 and 6694, and for the accuracy and appropriateness of any advice you give or position you take. The Service’s output — including any research memo, attestation language, or confidence-standard framework — is provided to assist your work and does not substitute for your independent judgment or relieve you of any professional duty.

3. Eligibility

The Service focuses on US federal tax authority and is intended for tax practitioners. You must be at least 18 years old and able to form a binding contract. By using the Service you represent that you meet these requirements. If you access the Service from outside the United States, you do so on your own initiative and are responsible for compliance with local law; see our Privacy Policy for how your information is handled and transferred. We may decline service, and may refund and cancel a subscription, where eligibility is not met.

4. Accounts and security

You are responsible for safeguarding your account credentials and for all activity under your account. Two-factor authentication is available and recommended. Accounts are for a single practitioner; do not share your login. Notify us promptly at [email protected] if you suspect unauthorized use.

5. Acceptable use

You agree not to:

• paste personally identifying client information (names, SSNs, EINs, addresses, account numbers) into the Service — frame your research around facts and tax issues, not client records;
• share, resell, sublicense, or provide access to the Service to any person who is not an authorized user under your subscription;
• copy, scrape, or bulk-export the Service’s library, or reverse engineer, probe, or attempt to extract the underlying models, prompts, or data;
• use the Service to build or train a competing product, or for any unlawful, infringing, or abusive purpose;
• interfere with the Service’s operation, security, or rate limits, or attempt to gain unauthorized access.

6. Subscriptions, billing, and renewals

Paid plans are billed in advance through our payment processor, Stripe, on a monthly or annual basis. By subscribing, you authorize recurring charges to your payment method at the then-current rate until you cancel. We do not store full card numbers; billing is handled by Stripe. We may change prices on a going-forward basis; price changes do not affect the current paid period and, for renewals, we will provide notice as required by law.

7. Founding Member pricing

Founding Member pricing is offered for a limited enrollment window. If you subscribe as a Founding Member during that window and maintain a continuous, active subscription, your Founding rate is guaranteed for two (2) years from your subscription start date. After that period, or if your subscription lapses, the then-current standard rate applies. Founding enrollment availability and the window may change at our discretion.

8. Cancellation and refunds

You may cancel at any time from your account billing settings or by emailing [email protected]. Cancellation stops future renewals; your access continues through the end of the period you have already paid for. Except where required by law, payments are non-refundable and partial periods are not prorated. We may, at our discretion, issue refunds in individual cases (for example, an accidental duplicate charge).

9. AI-generated content

The Service uses artificial intelligence and retrieval from a curated library to generate summaries and draft text. While the Service is designed to cite only authority it retrieves, AI output can be incomplete, out of date, or incorrect, and retrieved authority may not reflect the most current law. You must independently review and verify all authority and output against original primary sources before relying on it. You are responsible for the content of any memo or communication you finalize.

10. Intellectual property and your content

The Service, including its software, library compilation, design, and trademarks (including “AskTomG.AI”), is owned by TAG26 or its licensors and is protected by law. We grant you a limited, non-exclusive, non-transferable, revocable license to use the Service for your internal professional use during your subscription, subject to these Terms. You retain ownership of the facts, questions, and text you input. You grant us a limited license to process your inputs to operate and improve the Service, as described in our Privacy Policy.

11. Privacy

Your use of the Service is also governed by our Privacy Policy, which is incorporated into these Terms by reference.

12. Disclaimer of warranties

The Service is provided “as is” and “as available,” without warranties of any kind, express or implied. To the fullest extent permitted by law, TAG26 disclaims all warranties, including merchantability, fitness for a particular purpose, non-infringement, and any warranty as to the accuracy, completeness, currency, or reliability of any authority, summary, or output. We do not warrant that the Service will be uninterrupted, secure, or error-free.

13. Limitation of liability

To the fullest extent permitted by law, TAG26 and its members, officers, and agents will not be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages, or for any lost profits, lost data, or professional liability, penalties, or claims arising out of or relating to positions taken or advice given by you, even if advised of the possibility of such damages. TAG26’s total liability for any claim arising out of or relating to the Service or these Terms will not exceed the amount you paid TAG26 for the Service in the twelve (12) months before the event giving rise to the claim. Some jurisdictions do not allow certain limitations, so some of the above may not apply to you.

14. Indemnification

You agree to indemnify and hold harmless TAG26 from claims, losses, and expenses (including reasonable attorneys’ fees) arising out of your use of the Service, your professional services or advice to your own clients, your content, or your violation of these Terms or applicable law.

15. Suspension and termination

We may suspend or terminate access for violation of these Terms, non-payment, suspected abuse, or as needed to protect the Service or other users. You may stop using the Service and cancel at any time. Sections that by their nature should survive termination (including Sections 2, and 10–14) survive.

16. Changes to the Service and these Terms

We may modify or discontinue features of the Service over time. We may update these Terms; we will update the “Last updated” date above, and material changes will be communicated to your account email before they take effect. Continued use after changes take effect constitutes acceptance.

17. Governing law and disputes

These Terms are governed by the laws of the State of Arizona, without regard to its conflict-of-laws rules. The state and federal courts located in Arizona will have exclusive jurisdiction over any dispute not subject to another agreed process, and you consent to their jurisdiction and venue.

18. Miscellaneous

These Terms, together with the Privacy Policy, are the entire agreement between you and TAG26 regarding the Service. If any provision is held unenforceable, the rest remain in effect. Our failure to enforce a provision is not a waiver. You may not assign these Terms without our consent; we may assign them in connection with a merger, acquisition, or sale of assets.