Audit Assurance Plan Agreement

Audit Assurance Plan Exclusions

Certain audits, tax returns & audit issues may be excluded from Audit Assurance Plan coverage

for any of the following reasons

· Pre-Existing Conditions > If date on the audit notice from the IRS or State is prior to the acceptance date of this agreement, audit assurance services

for that audit are excluded.

· Large Business > Business entities with gross receipts exceeding $1 million and / or 5 partners/ stockholders/beneficiaries/members are not eligible

for this agreement / plan.

· Ownership interest in other tax entities > If you have an ownership interest In a Corporation, Partnership, LLC, LLP, Trust, Estate or Tax Shelter that has been contacted for an audit & is not a client of Tax Gallery, LLC, audit assurance plan services for that tax entity are excluded.

· Late / Delinquent Filers > If a tax return was filed later than its initial due date including extensions, then

Tax Gallery, LLC’s audit assurance services for that tax return is excluded.

For example; a 2010 form 1040 tax return originally due 4/18/11, can be formally extended until 10/17/2011 & must be filed 10/17/2011 to have

audit assurance services. An additional one time fee may be paid to eliminate the exclusion for any year that was filed after the period described above.

If a fee has been paid to include audit assurance plan services for a normally excluded year, that year will be listed on the plan certificate.

· Tax Protestors > Tax Gallery, LLC will exclude anyone protesting the taxing of income on economic, religious, legal, constitutional grounds

or other frivolous claims.

· Criminal Investigation > If you are currently under investigation; you are excluded from audit assurance plan services.

For any audit that Tax Gallery, LLC is defending in which criminal elements enter in, Tax Gallery, LLC will cease working that audit & exclude the client from further audit assurance plan services until completion of the criminal investigation.

When the criminal investigation is completed, Tax Gallery, LLC may resume working on the audit.

· Other Taxes > Your audit assurance plan services are limited to the type of income tax return listed on the plan certificate. Payroll tax, sales tax, property tax, gross receipts tax, city / local tax, estate-gift tax & compliance audits of pension/profit sharing plans are excluded from the audit assurance plan.

Client Signature:____________________________________________Date:_________

Representative:_____________________________________________Date:_________