TERMS OF USE AND END-USER AGREEMENT

TERMS OF USE AND END-USER AGREEMENT FOR THE STEPHEN MOORE, JD, EA, WEBSITE

(Revised January 25, 2019)

NOTICE: ANY USE OF THE STEPHEN MOORE, JD, EA, WEBSITE AND/OR ITS RELATED SOFTWARE-AS-A-SERVICE, IF ANY, ASSOCIATED WITH THE LAWFULLY REGISTERED DOMAIN NAME “STEPHENMOORE.US” (HEREINAFTER REFERRED TO AS “this website”), CONSTITUTES AUTOMATIC CONSENT AND AGREEMENT BY YOU, YOUR HEIRS, ASSIGNEES, PRINCIPALS, EMPLOYERS, SOLE PROPRIETORSHIP(S), PARTNERS IN ANY PARTNSHIP, MEMBERS OF ANY LIMITED LIABILTY COMPANY OR LIMITED LIABILITY PARTNERSHIP, COOPERATIVE, UNICORPORATED ASSOCIATION, AND/OR SHAREHOLDERS, BOARD OF DIRECTORS, OR OFFICERS OF A CORPORATION AND ITS SUBSIDIARIES (IF ANY), TO THE TERMS OF USE AND END-USER AGREEMENT SET FORTH HEREIN (HEREINAFTER REFERRED TO AS “Agreement”) AND THE “PRIVACY NOTICE AND COOKIES POLICY—STEPHEN MOORE, JD, EA, WEBSITE” AND THE “PRIVACY POLICY—STEPHEN MOORE, JD, EA”, BOTH OF WHICH ARE HEREBY INCORPORATED BY REFERENCE.

TERMS, TERMINATION, AND DEFINITIONS OF KEY WORDS AND PHRASES 

Terms and Termination of this Agreement. This Agreement is effective immediately; the terms of this Agreement may be changed unilaterally at any time in the sole discretion of Stephen Moore, JD, EA; access to this website by users who violate the terms of this Agreement may be unilaterally terminated by Stephen Moore, JD, EA, at any time in the sole discretion of Stephen Moore, JD, EA; and this Agreement, in whole or in part, is subject to termination at any time in the sole discretion of Stephen Moore, JD, EA.

Customer Information Defined. “Customer Information” means any information or content provided to STEPHEN MOORE, JD, EA (and/or its affiliates, if any), whether through the acceptance of any content provided on this website, the modification of any such provided content and/or the addition of other content, and includes any and all information transmitted by you through the features and functionality of this website. STEPHEN MOORE, JD, EA, shall determine, in its sole discretion, the circumstances in which it will allow you to modify any content provided via this website and/or add any other content with respect to any such content. You are solely responsible for all of your Customer Information, including, without limitation, regularly monitoring and maintaining all such Customer Information. You may revise and/or update your Customer Information electronically via this website or as otherwise directed by STEPHEN MOORE, JD, EA.

Payment. All invoiced amounts are due and payable within thirty (30) days after the invoice date. Fees charged hereunder do not include federal, state or local sales, foreign withholding, use, property, excise, service, value added or similar taxes now or hereafter levied, all of which shall be for your account. If Stephen Moore, JD, EA (and/or its affiliates, if any), are required to pay any such taxes, you shall promptly reimburse Stephen Moore, JD, EA (and/or its affiliates, if any), for all such amounts. Any fees not paid when due shall be subject to interest charges at the highest rate permitted by applicable law.

DISCLAIMER OF WARRANTIES

THIS WEBSITE, INCLUDING ALL CONSTITUENT ELEMENTS THEREOF, IS PROVIDED "AS IS," “WITH ALL FAULTS” AND WITHOUT WARRANTIES OF ANY KIND OR NATURE, EITHER EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION, ANY WARRANTIES THAT IT OR THEY ARE: (1) FREE OF DEFECTS, ERRORS OR VIRUSES; (2) ABLE TO MEET ANY OF YOUR REQUIREMENTS OR THOSE OF ANYONE ELSE; (3) ABLE TO FUNCTION ON AN UNINTERRUPTED BASIS; (4) MERCHANTABLE; (5) FIT FOR A PARTICULAR PURPOSE; OR (6) NON-INFRINGING, UNLESS SUCH WARRANTIES ARE LEGALLY INCAPABLE OF EXCLUSION. 

STEPHEN MOORE, JD, EA (AND/OR ITS AFFILATES, IF ANY) DO NOT WARRANT OR MAKE ANY REPRESENTATIONS REGARDING THE OPERATION OF THIS WEBSITE OR THE USE, VALIDITY, ACCURACY OR RELIABILITY OF, OR THE RESULTS OF THE USE OF, ANY PUBLISHED ARTICLES, INFORMATION, TOOLS OR OTHER CONENT OR MATERIAL ON THIS WEBSITE. ANY SUCH MATERIAL MAY BE OUT OF DATE, AND STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), MAKE NO COMMITMENT TO UPDATE ANY SUCH CONTENT OR MATERIAL. THIS WEBSITE MAY BE USED TO ACCESS AND TRANSFER INFORMATION OVER THE INTERNET. YOU ACKNOWLEDGE THAT STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), DO NOT OPERATE OR CONTROL THE INTERNET. STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), DO NOT WARRANT THAT ANY DOCUMENTS OR FILES AVAILABLE FOR DOWNLOADING FROM THIS WEBSITE, IF ANY, WILL BE FREE FROM INFECTION, VIRUSES, WORMS, TROJAN HORSES, OR OTHER COMPUTER CODE THAT CONTAINS OR MAY GIVE RISE TO CONTAMINATING OR DESTRUCTIVE ELEMENTS. 

WITHOUT LIMITING THE FOREGOING, STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), EXPRESSLY DISCLAIM ANY LIABILITY FOR CUSTOMER INFORMATION, INCLUDING, WITHOUT LIMITATION, ANY DAMAGE OR DESTRUCTION OF CUSTOMER INFORMATION, ANY UNAUTHORIZED USE BY ANY THIRD PARTY OF ANY CUSTOMER INFORMATION AND ANY VIOLATION OF ANY OF YOUR PROPERTY RIGHTS OR THOSE OF ANY THIRD PARTY IN THE CUSTOMER INFORMATION. IT SHALL BE YOUR SOLE DUTY AND RESPONSIBILITY TO MONITOR YOUR CUSTOMER INFORMATION TO MAINTAIN ITS ACCURACY AND COMPLETENESS AND TO MAKE ALL CORRECTIONS, MODIFICATIONS, REPAIRS AND REPLACEMENTS WHICH MAY BE REQUIRED TO MAINTAIN YOUR CUSTOMER INFORMATION. STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), DO NOT WARRANT THAT: (1) THE USE OF THIS WEBSITE WILL BE SECURE, TIMELY, UNINTERRUPTED OR ERROR-FREE OR OPERATE IN COMBINATION WITH ANY OTHER HARDWARE, SOFTWARE, SYSTEM OR DATA; (2) THIS WEBSITE WILL MEET YOUR REQUIREMENTS OR EXPECTATIONS; (3) ANY STORED DATA WILL BE ACCURATE OR RELIABLE; (4) THE QUALITY OF ANY INFORMATION OR OTHER MATERIAL OBTAINED BY YOU THROUGH THIS WEBSITE WILL MEET YOUR REQUIREMENTS OR EXPECTATIONS; (5) THIS WEBSITE WILL BE ERROR-FREE OR THAT ERRORS OR DEFECTS IN THIS WEBSITE WILL BE CORRECTED; OR (6) THE WEBSERVER OR WEBSERVERS THAT MAKE THIS WEBSITE AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL ELEMENTS. THIS WEBSITE MAY BE SUBJECT TO LIMITATIONS, DELAYS, AND OTHER PROBLEMS INHERENT IN THE USE OF THE INTERNET AND ELECTRONIC COMMUNICATIONS. STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), ARE NOT RESPONSIBLE FOR ANY DELAYS, DELIVERY FAILURES, OR OTHER DAMAGES RESULTING FROM ANY SUCH PROBLEMS OR DIFFICULTIES. 

YOU ASSUME ALL RESPONSIBILITIES AND OBLIGATIONS IN CONNECTION WITH YOUR USE OF THIS WEBSITE, INCLUDING, WITHOUT LIMITATION, WITH RESPECT TO ANY DECISIONS OR ADVICE MADE OR GIVEN AS A RESULT OF THE USE OF THIS WEBSITE AND/OR ANY CONTENT PROVIDED THEREIN, INCLUDING THOSE TO ANY THIRD PARTY.

LIMITATIONS OF LIABILITY 

STEPHEN MOORE, JD, EA (AND/OR ITS AFFILIATES, IF ANY), SHALL NOT BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY DIRECT, INDIRECT, SPECIAL, EXEMPLARY, INCIDENTAL, OR CONSEQUENTIAL DAMAGES, INCLUDING, WITHOUT LIMITATION, (1) DAMAGES RESULTING FROM LOST PROFITS OR REVENUE; (2) LOSS OF ACCESS TO OR USE OF ANY WEBSITE OR ANY CUSTOMER INFORMATION; (3) LOSS OF USE OF DATA OR EQUIPMENT; OR (4) OTHER DAMAGES ARISING OUT OF ACCESS TO OR USE OF, OR INABILITY TO ACCESS OR USE, THIS WEBSITE OR ANY CONSTITUENT ELEMENT THEREOF, OR IN ANY WAY ARISING OUT OF OR RELATING TO THIS AGREEMENT, EVEN IF STEPHEN MOORE, JD, EA, OR ANY OF THE FOREGOING PARTIES HAS BEEN ADVISED OF THE LIKELIHOOD OF SUCH DAMAGES. 

IF, NOTWITHSTANDING THE FOREGOING, STEPHEN MOORE, JD, EA, SHOULD HAVE ANY LIABILITY FOR ANY LOSS, HARM OR DAMAGE ARISING OUT OF OR RELATING TO THIS AGREEMENT OR YOUR USE OF THIS WEBSITE, THE TOTAL AGGREGATE LIABILITY OF STEPHEN MOORE, JD, EA, FOR ANY AND ALL CLAIMS SHALL NOT EXCEED THE LESSER OF $100 OR THE AMOUNT OF FEES PAID TO STEPHEN MOORE, JD, EA, BY YOU IN THE PRECEDING ONE (1) MONTH. YOU ACKNOWLEDGE THAT ABSENT YOUR AGREEMENT TO THIS LIMITATION, STEPHEN MOORE, JD, EA (AND/OR AFFILAITES, IF ANY), WOULD NOT PROVIDE THIS WEBSITE OR ANY PORTION OR ELEMENT THEREIN AND/OR THEREOF. 

ADDITIONALLY, you agree to defend, indemnify and hold harmless STEPHEN MOORE, JD, EA (and/or ITS affiliates, if any), from and against any and all claims, causes of action, lawsuits, proceedings, losses, damages, costs and expenses (including reasonable legal and accounting fees) arising or resulting from: (1) Your use of this website; (2) Your violation of this Agreement, including without limitation, any unauthorized use of any content or materials available on or through THIS website; (3) Any Customer Information; or (4) Your willful, knowing, reckless or negligent misconduct. STEPHEN MOORE, JD, EA, reserves the right, in its sole discretion, to assume or participate, at your expense, in the investigation, settlement and defense of any action or claim to which it is entitled to indemnification. No claim shall be settled without the prior written consent of STEPHEN MOORE, JD, EA, unless such settlement includes a complete release of STEPHEN MOORE, JD, EA, (and/or its affiliates, if any) from any and all liability and does not contain or contemplate any payment by, or injunctive or other equitable relief binding upon, STEPHEN MOORE, JD, EA (and/or its affiliates, if any). 

Governing Law and Venue. This Agreement shall be governed by and construed in accordance with the laws of the State of Nebraska, any other jurisdiction’s conflict of laws rules of law to the contrary notwithstanding. You irrevocably and unconditionally: (1) Consent to submit to the exclusive jurisdiction of the state and federal courts in the State of Nebraska (hereinafter referred to as the “Nebraska Courts”) for any litigation or dispute arising out of or relating to this Agreement; (2) Agree not to commence any litigation arising out of or relating to this Agreement except in the Nebraska Courts; (3) Agree not to plead or claim that such litigation brought therein has been brought in an inconvenient forum; and (4) Agree the Nebraska Courts represent the exclusive jurisdiction for all disputes relating to this Agreement. EACH PARTY, TO THE EXTENT PERMITTED BY LAW, KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVES ITS RIGHT TO A TRIAL BY JURY IN ANY ACTION OR LEGAL PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT. 

Waiver. Any failure by Stephen Moore, JD, EA, to enforce any provision of this Agreement shall not be construed as a continuing waiver of any rights under such provision. 

Severability. If any portion of this Agreement is held unenforceable by a court of competent jurisdiction, the remaining provisions of this Agreement shall remain in full force and effect.

No Assignment. This Agreement and the rights and obligations set forth herein may not be assigned, in whole or in part, by you without the prior written consent of Stephen Moore, JD, EA. 

Independent Contractors. Nothing in this Agreement shall be construed to mean that any party is appointed or in any way authorized to act as an agent of the other party. Without limiting the immediately preceding sentence, no party to this Agreement shall make any representation or warranty to third parties on the other party’s behalf unless a separate, distinct, independent written agreement for professional tax-related services has been entered into between Stephen Moore, JD, EA, and such other party (i.e., a client of Stephen Moore, JD, EA) that has established an on-going professional relationship between the two parties (i.e., an agreement for professional tax-related services to be rendered which may, as required by law, necessitate that the client grant a valid Power of Attorney to Stephen Moore, JD, EA, in order to lawfully represent the client before the Internal Revenue Service of the United States Department of the Treasury or a State tax agency). This Agreement does not create any independent contractor or employer-employee relationship, joint venture, partnership, formal or informal business entity, or organization of any kind. 

Force Majeure. Except for payment obligations, neither party hereto shall be held liable for the failure to perform any obligation, or for the delay in performing any obligation, arising out of or connected with this Agreement if such failure or delay results from or is contributed to by any cause beyond the reasonable control of such party including, but not limited to, failures or delays caused by the act or omission of any governmental authority, fire, flood, power failure, acts or omissions of carriers, transmitters, or providers of telecommunications or Internet service providers, industrial or labor dispute, inability to obtain supplies or repairs, or breakdown of equipment or other event beyond such party’s reasonable control.

Entire Agreement and Changes to Agreement. This Agreement sets forth the entire agreement between the parties with respect to its subject matter and all other prior or contemporaneous agreements are merged herein and superseded hereby. The terms of this Agreement may be changed unilaterally at any time by Stephen Moore, JD, EA. If you do not agree with any such changes, you must immediately cease all access to and use of this website. Your continued access to or use of this website shall constitute your acceptance of this Agreement as so changed. This Agreement may not otherwise be changed, modified, or amended.