ERO & IRC §7216 Agreement

1. Parties and scope

This ERO and IRC §7216 Agreement (the "Agreement") is entered into between Ascendum Corporate Advisory LLC, a Missouri limited liability company acting as Electronic Return Originator ("Ascendum", "we", "us"), and the tax return preparer or preparer firm that accepts it in the AscenTax Pro portal (the "Preparer", "you").

It applies only to returns that you prepare in AscenTax Pro and that Ascendum transmits to the IRS or a state taxing authority under Ascendum's Electronic Filing Identification Number (EFIN). Returns you transmit under your own EFIN are governed by the platform terms of service, not by this Agreement — under those returns you are the ERO and Ascendum is a software provider only.

Acceptance is recorded electronically with your name, the date and time, and the IP address used, and is retained as part of the filing record.

2. Roles of the parties

For each return covered by this Agreement, Ascendum is the Electronic Return Originator as that term is used in IRS Publication 3112 and Publication 1345, and is responsible for originating the electronic submission of the return.

You remain the paid tax return preparer. You prepare the return, exercise professional judgment on all positions taken, sign the return with your own Preparer Tax Identification Number (PTIN), and remain responsible for the accuracy and completeness of the return and for your professional obligations under Treasury Circular 230 and applicable state law.

Nothing in this Agreement creates a partnership, joint venture, employment relationship or agency between the parties beyond the ERO role expressly described here.

3. Preparer eligibility and credentials

• You hold a current PTIN, renewed for each calendar year in which you prepare returns, and you keep it accurate in your firm settings.
• You are not suspended, disbarred or otherwise restricted from practice before the IRS, and you will notify Ascendum in writing within five business days of any suspension, disbarment, felony conviction, or IRS or state disciplinary action.
• You hold any state licence, registration or bond your jurisdiction requires of paid preparers.
• You will provide, on request, documentation evidencing your credentials and, where relevant, your IRS e-file Application Summary.
• Ascendum may suspend or terminate your access immediately if any of these representations ceases to be accurate.

4. IRC §7216 consent — disclosure to Ascendum

Section 7216 of the Internal Revenue Code and Treasury Regulation §301.7216-3 prohibit a tax return preparer from disclosing or using tax return information other than to prepare, or assist in preparing, the return, unless the taxpayer has given prior written consent in the required form.

Because Ascendum is a separate legal person from your firm, transmitting a taxpayer's return information to Ascendum for e-file origination and quality review is a disclosure requiring the taxpayer's prior written consent. You must obtain that consent, in the portal, before any covered return is submitted for transmission.

The portal presents the consent as a separate, unbundled, dated document; it is never pre-ticked and never combined with the engagement letter. Consent is recorded with the signer's name, timestamp and IP address, and transmission is blocked until it exists.

Consent obtained for one purpose does not extend to another. A separate consent is required for any use of return information for marketing, for disclosure to any other third party, and for any preparation assistance performed outside the United States.

5. Permitted use of return information by Ascendum

Ascendum will use tax return information disclosed under this Agreement solely to originate the electronic submission, perform pre-transmission validation and quality review, respond to IRS or state acknowledgements and rejections, retain the records the IRS requires of an ERO, and meet its legal obligations.

Ascendum will not sell tax return information, will not use it for marketing, and will not disclose it to any third party except as the taxpayer has consented, as required to transmit the return, or as compelled by law.

6. Quality review and right to decline

Ascendum may review any return before transmission and may decline to transmit, or may withdraw a submission, where it has a reasonable basis to believe the return is inaccurate, incomplete, fraudulent, or would place Ascendum's EFIN at risk.

A decision to decline is not tax advice and does not transfer to Ascendum any responsibility for positions taken on the return. Ascendum will notify you promptly with its reason so you can correct or withdraw the return.

7. Signature and authorization documents

• You must obtain a signed Form 8879 (or the equivalent state authorization) from every taxpayer, and from both spouses on a joint return, before the return is released for transmission.
• Electronic signatures collected in the portal meet IRS Publication 1345 identity-verification and record-retention requirements.
• Authorizations and supporting documents are retained for at least three years from the return due date or the date the return was filed, whichever is later.
• You will not alter a return after the taxpayer signs the authorization without obtaining a new signature where IRS rules require one.

8. Confidentiality and information security

Both parties will protect taxpayer information under the Gramm-Leach-Bliley Act, the FTC Safeguards Rule and IRS Publication 4557. You agree to comply with the Ascendum Written Information Security Plan while using the platform.

You will use unique credentials, enrol and maintain multi-factor authentication, never share an account, access only the records of clients assigned to you, and use a device with current operating-system and anti-malware updates.

Taxpayer identification numbers are encrypted with AES-256-GCM in an isolated vault, masked in the interface, gated by database row-level security and written to an access audit trail.

You will report any suspected or actual data incident, credential compromise or lost device to Ascendum within 24 hours of becoming aware of it, and will cooperate with the incident response, including any IRS Stakeholder Liaison or state notification required.

9. Offshore assistance

Ascendum's offshore preparation support is disabled by default. Where it is enabled, no return information is made available to a preparer located outside the United States unless the taxpayer has first signed the specific §7216 consent naming disclosure outside the United States, and every access is gated per return and logged.

You may not disclose return information to any person outside the United States through any other channel.

10. Platform fees and per-return billing

Ascendum charges a platform fee for each accepted return at the published rate for the applicable filing model and form type. Current rates are shown on the AscenTax Pro portal page and form part of this Agreement.

A return that is rejected and re-transmitted after correction is billed once. Amended returns are billed at the same per-return rate. Invoices are issued on the first business day of each month for the prior month's accepted returns and are due on receipt.

Where you file under your own EFIN, you set and collect your own client fees and Ascendum has no claim to them. Where Ascendum introduced the client and files under its own EFIN as a retail engagement, Ascendum bills the taxpayer and your compensation is governed by your separate engagement with Ascendum.

Ascendum may change published rates on 30 days' written notice; changes do not apply to returns already accepted.

11. Records, audit and IRS inspection

Each party will retain the records the IRS requires of it, including electronic postmarks, acknowledgements, authorization forms and §7216 consents, for the periods prescribed by IRS Publication 1345 and applicable state rules.

You will cooperate with any IRS or state review touching a return transmitted under Ascendum's EFIN and will make your working papers available to the extent required by law.

12. Suspension and termination

Either party may terminate this Agreement on 30 days' written notice. Ascendum may suspend access immediately, without notice, on suspicion of fraud, unauthorized access, credential compromise, loss of PTIN eligibility, or conduct placing its EFIN at risk.

Termination does not affect returns already transmitted, obligations that by their nature survive (confidentiality, security, records retention, fees accrued), or the taxpayer's rights.

On termination, you may export the records of clients you introduced; taxpayer records for Ascendum retail clients remain with Ascendum.

13. Disclaimers, indemnity and limits

Ascendum provides the platform and ERO services; it does not provide tax advice on your engagements and does not review returns for tax-position correctness. You indemnify Ascendum against claims, penalties and costs arising from returns you prepared, from positions you took, or from your breach of this Agreement — except to the extent caused by Ascendum's own negligence or wilful misconduct.

Except for breaches of confidentiality or indemnity obligations, each party's aggregate liability is limited to the platform fees paid or payable in the twelve months preceding the claim.

14. Governing law and notices

This Agreement is governed by the laws of the State of Missouri, without regard to conflict-of-law rules, and the parties submit to the exclusive jurisdiction of the state and federal courts located in Clay County, Missouri.

Notices to Ascendum go to Mehul Shah, Ascendum Corporate Advisory LLC, 10124 N McKinley Drive, Kansas City MO 64157, or tax@ascentaxus.com. Notices to you go to the email address on your preparer account.

Where this Agreement conflicts with IRS rules, the IRS rules control. If a provision is unenforceable, the remainder stays in force.

15. Acceptance

You accept this Agreement electronically in the AscenTax Pro portal before your first transmission under Ascendum’s EFIN. The record of acceptance — name, date, time and IP address — is retained with the filing records and is available to you on request.

This document is provided for information about how the platform operates. It is not legal advice, and you should have your own counsel review it before you accept.