Website Terms of Service

1. Acceptance of These Terms

These Terms of Service (the "Terms") govern your access to and use of the website located at kokuatax.com, including www.kokuatax.com, together with any related pages, forms, or features operated by Tax Resolution Services of Hawaii, Inc., a Hawaii corporation that also does business as Kokua Tax ("we," "us," or "our") (the "Site").

By accessing, browsing, or submitting information through the Site, you agree to be bound by these Terms and by our Privacy Policy, which is incorporated here by reference. If you do not agree, do not use the Site.

2. Who We Are

Tax Resolution Services of Hawaii, Inc. is a tax resolution, tax preparation, tax consultation, and bookkeeping firm with its principal place of business at 1001 Bishop Street, Suite 960, Honolulu, Hawaii 96813. We assist individuals and businesses with federal and state tax matters, which may include representation before taxing authorities, penalty relief requests, installment agreements, and related services.

Representation before the Internal Revenue Service is provided by enrolled agents. Enrolled agents are federally licensed tax practitioners authorized to represent taxpayers before the IRS in all administrative matters, including examination, collection, and appeals, and are subject to the standards of practice set out in Treasury Department Circular No. 230.

Nothing appearing on the Site is a written tax opinion or written advice concerning any specific taxpayer, transaction, or matter within the meaning of Circular No. 230, and nothing on the Site should be relied upon as such.

3. The Site Is Informational Only

The content on the Site—including service descriptions, articles, blog posts, frequently asked questions, and general discussion of tax law and procedure—is provided for general informational purposes only. It is not tax, legal, accounting, or financial advice, and it is not a substitute for advice from a qualified professional who has reviewed your particular circumstances.

Tax law changes frequently, and its application depends heavily on individual facts. We do not warrant that any content on the Site is current, complete, or applicable to your situation. You should not act, or refrain from acting, on the basis of anything you read on the Site without seeking professional advice.

4. No Professional Relationship Is Created

Using the Site, submitting a form, requesting a consultation, or otherwise communicating with us through the Site does not create any professional, fiduciary, attorney-client, accountant-client, enrolled agent-client, or representation relationship between you and us.

A professional relationship arises only when we and you have both signed a written engagement agreement identifying the services to be provided and the fees for them. That engagement agreement, and not these Terms, governs the professional services we render, the scope of those services, the fees charged, and our respective obligations and liabilities in connection with them. Until that agreement is signed, we have no obligation to act on your behalf, to meet any deadline on your behalf, or to protect any right of yours that may be subject to a statute of limitations or other time limit.

5. No Guarantee of Results

Tax outcomes depend on facts and circumstances specific to each taxpayer and on the discretion of the taxing authority. We do not guarantee, promise, or warrant any particular result, including but not limited to: acceptance of an offer in compromise, abatement or reduction of any penalty or interest, approval of any installment agreement or hardship status, release of any lien or levy, any specific dollar reduction in liability, or any particular timeframe for resolution.

Any testimonial, review, endorsement, case study, description of past results, or statistic appearing on the Site reflects the experience of, or an outcome achieved for, a particular client under that client's particular facts. It is not typical, not a prediction, and not a guarantee that a comparable experience or result can be achieved for you. We do not compensate any person for a testimonial or endorsement unless that fact is clearly disclosed alongside it.

6. Eligibility and Permitted Use

The Site is intended for use by persons who are at least eighteen (18) years old and located in the United States. By using the Site you represent that you meet those criteria.

You agree not to:

• use the Site for any unlawful purpose or in violation of these Terms;
• submit false, misleading, or fraudulent information, or information belonging to another person without authority;
• attempt to gain unauthorized access to any portion of the Site, any account, or any server or system connected to it;
• introduce any virus, malware, or other harmful code;
• use any robot, spider, scraper, or automated means to access or collect data from the Site;
• interfere with, disrupt, or place undue load on the Site or its infrastructure; or
• reproduce, duplicate, copy, sell, or exploit any portion of the Site for commercial purposes without our prior written consent.

7. Information You Submit

You are responsible for the accuracy and completeness of any information you submit through the Site. We may rely on that information in responding to you, and we are not responsible for any consequence arising from information that is inaccurate or incomplete.

Except as described in our Privacy Policy, we do not claim ownership of the information you submit. You grant us permission to use it for the purpose of responding to your inquiry and, if you become a client, for the purpose of providing services to you.

8. Communications—Email, Telephone, and Text Message

By providing your email address or telephone number through the Site, you consent to receive communications from us at that address or number regarding your inquiry and our services.

Where you separately check a consent box authorizing calls or text messages, you agree that we, or a service provider acting on our behalf, may contact you at the telephone number provided, including by automated dialing system and by prerecorded message and SMS text, for marketing and follow-up purposes. Consent is not a condition of purchasing any service. Message and data rates may apply. Message frequency varies. You may withdraw consent at any time by replying STOP to any text message, by following the unsubscribe instructions in any email, or by contacting us using the details in Section 18. Reply HELP for assistance.

9. Privacy

Our collection and use of personal information is described in our Privacy Policy. Because we handle taxpayer information, we are also subject to federal restrictions on the use and disclosure of that information, including Internal Revenue Code sections 7216 and 6713, and to federal safeguards requirements applicable to tax practitioners.

10. Intellectual Property

The Site and all of its contents—including text, graphics, logos, images, page layouts, and the selection and arrangement of that content—are owned by us or our licensors and are protected by United States copyright, trademark, and other intellectual property laws.

"Kokua Tax," "Tax Resolution Services of Hawaii Inc.," "Tax Services of Hawaii," "Alaka'i Advisors" and any associated logos are trademarks or service marks of Tax Resolution Services of Hawaii, Inc. You may view and print pages of the Site for your own personal, non-commercial reference. Any other use requires our prior written permission.

11. Third-Party Links and Services

The Site may contain links to third-party websites, or may embed third-party tools such as scheduling, form, chat, or analytics services. We provide these for convenience and do not control, endorse, or assume responsibility for the content, privacy practices, availability, or security of any third-party site or service. Your use of a third-party service is governed by that party's own terms and privacy policy.

12. Disclaimer of Warranties

THE SITE AND ALL CONTENT ON IT ARE PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT.

We do not warrant that the Site will be uninterrupted, timely, secure, or error-free, that defects will be corrected, or that the Site or the servers that make it available are free of viruses or other harmful components.

13. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, TAX RESOLUTION SERVICES OF HAWAII, INC. AND ITS OFFICERS, DIRECTORS, EMPLOYEES, CONTRACTORS, AND AGENTS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, DATA, OR GOODWILL, ARISING OUT OF OR RELATING TO YOUR USE OF, OR INABILITY TO USE, THE SITE—WHETHER BASED IN CONTRACT, TORT, STRICT LIABILITY, OR ANY OTHER THEORY, AND WHETHER OR NOT WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

OUR TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THE SITE WILL NOT EXCEED THE TOTAL AMOUNT YOU HAVE PAID TO US FOR SERVICES, IF ANY.

For the avoidance of doubt, liability arising out of professional services rendered under a signed engagement agreement is governed by that agreement and not by this Section.

Some jurisdictions do not allow the exclusion or limitation of certain damages, so some of the above may not apply to you. Nothing in these Terms limits liability that cannot be limited under applicable law.

14. Indemnification

You agree to indemnify, defend, and hold harmless Tax Resolution Services of Hawaii, Inc. and its officers, directors, employees, contractors, and agents from and against any claim, demand, loss, liability, damage, cost, or expense (including reasonable attorneys' fees) arising out of or relating to your use of the Site, your violation of these Terms, or your violation of any right of a third party.

15. Suspension and Termination of Access

We may modify, suspend, or discontinue the Site or any part of it at any time, and may restrict or terminate your access to it, with or without notice and without liability to you. Sections that by their nature should survive termination—including Sections 4, 5, 10, 12, 13, 14, 17, and 18—will survive.

16. Changes to These Terms

We may revise these Terms from time to time. The revised version takes effect when posted to the Site, and the "Last Updated" date above will change. Your continued use of the Site after that date constitutes acceptance of the revised Terms. We encourage you to review this page periodically.

17. Governing Law and Dispute Resolution

These Terms are governed by the laws of the State of Hawaii, without regard to its conflict-of-laws principles. Any dispute arising out of or relating to these Terms or the Site will be brought exclusively in the state or federal courts located in Honolulu, Hawaii, and you consent to the personal jurisdiction of those courts.

18. General Provisions

Entire agreement. These Terms and the Privacy Policy constitute the entire agreement between you and us regarding the Site and supersede any prior understanding on that subject. They do not supersede any signed engagement agreement, which governs the professional services described in it.

Severability. If any provision is held unenforceable, that provision will be modified to the minimum extent necessary, or severed, and the remaining provisions will remain in full force.

No waiver. Our failure to enforce any provision is not a waiver of our right to enforce it later.

Assignment. You may not assign these Terms. We may assign them in connection with a merger, acquisition, or sale of assets.

Contact. Questions about these Terms may be directed to Tax Resolution Services of Hawaii, Inc., 1001 Bishop Street, Suite 960, Honolulu, Hawaii 96813, by email to info@kokuatax.com, or by telephone at (808) 565-8244.