Welcome to the website (the “Website") of GLS, LLC (“GLS"), located at gls-ca.com (hereinafter referred to as “GLS-CA.COM". By using the Website and software made available through the Website by GLS, (“Software"), whether through paid-for access, promotional access or free trial access, you are agreeing to comply with and be bound by the following terms of use and conditions of service (“Terms").

“User" (referred to as "you," "your," “yourself," or "user") is defined as any person accessing the Website, and includes any person using the Software whether or not the Software is marked GLS or GLS-CA.COM. “Client" is defined as the person or persons authorizing the User to obtain data through the Website or Software or enter data. Your use of the Website and Software is governed by these Terms. GLS may, in its sole discretion, modify or revise the Terms at any time, and you agree to be bound by such modifications or revisions. Your use of the Website following any such change constitutes your agreement to follow and be bound by the Terms as modified. We encourage you to review these Terms each time you use this Website.

If you do not accept and abide by these Terms, you may not use the Software or the services on this Website. Nothing in these Terms shall be deemed to confer any third-party rights or benefits.

GLS reserves the right to change any information on this Website including but not limited to revising, adding and/or deleting features or other information without prior notice. Clicking on certain links within this Website might take you to other web sites for which GLS assumes no responsibility of any kind for the content, availability, any injury, damage or otherwise. (See "Links from and to this Website" below.) The content presented at this Website may vary depending upon your browser limitations.

USER CONDUCT

Your registration with the Website and your use of the Software is for your sole, personal use.

GLS herein grants a terminable, non-exclusive license to User only to use the Website and Software. You may not authorize others to use your user identification and password, and you may not assign or otherwise transfer your account to any other person or entity. If any information provided by you is untrue, inaccurate, not current or incomplete, GLS has the right to terminate your account and refuse any and all current or future use of the Website or Software without refund. You agree not to resell or transfer any right to the use of or access to the Website. If you intend to use the Website for multiple users within the same organization, you must purchase a multi-user license. In connection with your use of the Website, you warrant that in the use of this Website, and any programs or applications accessed or downloaded from this Website, you:

Are at least eighteen (18) years of age;

Will not post or transmit any unlawful, fraudulent, libelous, defamatory, obscene, pornographic, profane, threatening, abusive, hateful, offensive, or otherwise objectionable information of any kind, including without limitation any transmissions constituting or encouraging conduct that would constitute a criminal offense, give rise to civil liability, or otherwise violate any local, state, national or foreign law, including without limitation the U.S. export control laws and regulations;

Will not upload, post, publish, transmit, reproduce, or distribute in any way, information, software or other material obtained through the Website which is protected by copyright, or other proprietary right, or derivative works with respect thereto, without obtaining permission of the copyright owner or right holder;

Will not submit content that contains viruses, Trojan horses, spyware, malware or other malicious technologies that could damage the operation of the Website, computers, networks, or other devices of GLS or others. Further, you may not use the Website for phishing or similar scams;

Will not access, download or copy any information contained on our Website through artificial means (including but not limited to spiders, hacking devices, TOR Browsers, PROXY, VPNs, computer programs, bots or other such means);

Will not authorize, through any means including, but not limited to, the administrator function of the software of the Website, the access of IRS transcripts by any employee, agent or contractor of the user of the Website or Software, except to the individual or individuals properly authorized by the IRS, the person who is the subject of the IRS transcripts and the Client.

Communications or material of any kind that you e-mail, post or otherwise transmit through this Website, including data transmissions, questions, comments or suggestions ("your Communications") will be treated as non-confidential and nonproprietary. In addition, GLS is free to use any ideas, concepts, know-how or techniques contained in your Communications for any purpose including, but not limited to, developing and marketing products using such information without compensation to you.

GLS has no obligation to monitor the Website or usage of the Software. GLS will take all reasonable steps to ensure the security of the information provided by the User to the Website. However, User acknowledges and agrees that GLS has the right to monitor the Website and Software electronically from time to time and the right to disclose any information as necessary or appropriate to satisfy any law, regulation or other governmental request, to operate the Website properly, or to protect itself or its customers. GLS reserves the right to intentionally monitor and to disclose any private electronic-mail message. GLS reserves the right to refuse to post or to remove any information or materials, in whole or in part, that, in its sole discretion, are unacceptable, undesirable, inappropriate or in violation of these Terms.

TERMS REGARDING INFORMATION PROVIDED

If you provide false and/or misleading information to GLS through the registration process of GLS-CA.com or any Software made available through the Website by GLS, your license to use the Website and the Software accessed herein will be immediately and automatically terminated and all monies paid will be forfeited. Certified Public Accountants (“CPAs"), attorneys, enrolled agents and those admitted to practice before the IRS accessing and using the Website and the software contained herein must comply with all applicable laws and rules governing the profession in their state. The Website provides Software which in turn provides access to IRS electronic services. GLS is not responsible for the provision of electronic services by the IRS e-services. If, in the event the IRS discontinues or changes one or more of the electronic services which may be accessed by the Website or Software, then GLS shall not be responsible for the lack of access to IRS electronic services and no refunds shall be given to licensees.

NON-CIRCUMVENTION

By using the Website and the Software, you agree and guarantee that you shall not by-pass, compete, avoid, circumvent, or attempt to circumvent GLS's security provisions relative to the Website and the Software, including utilizing any of the information or by otherwise exploiting or deriving any benefit from the information gained by access to this site.

JURISDICTION

This Website is directed to users located in the United States. Those who access this Website from other locations do so at their own risk and are responsible for compliance with local laws. Except as otherwise expressly provided, the laws of the State of Florida (without giving effect to its conflicts of law principles) govern all matters arising out of or relating to these Terms, including, without limitation, their validity, interpretation, construction, performance, and enforcement. Except as otherwise expressly provided, all legal proceedings arising out of or in connection with these Terms shall be brought solely in the proper court of general jurisdiction in the State of Florida. The failure of GLS to exercise or enforce any right or provision of the Terms shall not constitute a waiver of such right or provision. If any provision of the Terms is found by a court of competent jurisdiction to be invalid, the parties nevertheless agree that the court should endeavor to give effect to the parties' intentions as reflected in the provision, and the other provisions of the Terms remain in full force and effect.

INTELLECTUAL PROPERTY

GLS is the owner and/or authorized user of any trademark, registered trademark and/or service mark (“Mark") appearing at this Website, and is the copyright owner or licensee of the content and/or information on this Website including but not limited to any screens appearing at the Website. You may not download and/or save a copy of any of the screens except as a display provided by the Website or Software, or as otherwise provided in these Terms, for any purpose other than those stated in these Terms. You may print a copy of the forms provided on the Website and information on this Website for your personal use or records. Also, you shall not use any Mark of GLS or any confusingly similar mark to GLS Marks, or confusingly similar color schemes, websites, social media presence as GLS. If you make other use of this Website, except as otherwise provided above, you may violate copyright and other laws of the United States, and/or other countries. GLS does not grant any license or other authorization to any user of its trademarks, registered trademarks, service marks, or other copyrightable material or other intellectual property, by placing them on this Website. You may not copy, modify, distribute, transmit, display, reproduce, publish, or license any part of this Website. You may only install the Software in accordance with the license provided herein and as otherwise provided specifically with the Software. You may not otherwise copy, modify, distribute, transmit, display, reproduce, publish, or license any part of this Website or the Software. You may not create derivative works from or sell any information obtained from this Website with the prior written permission of GLS. You may not use the Website or Software in any manner that infringes on the rights of any third party. A “white label" product or service is a product or service produced by one company (the producer) that other companies rebrands to make it appear as if they had made it. GLS may offer the Software as a white label add-on. If you license the Software as a white label add-on, you agree that GLS shall not be liable for third party claims, and you further agree to indemnify GLS for all third party claims, arising from your use of the Software as a white label product, including, but not limited to, claims for intellectual property infringement.

COPYRIGHT AND TRADEMARK POLICY/DIGITAL MILLENNIUM COPYRIGHT ACT DISCLOSURE

GLS will terminate the privileges of a User who uses the Website unlawfully to transmit copyrighted material without a license, express consent, valid defense or fair use exemption to do so. In particular, a User who submits content to GLS, whether text, photos, video, images, stories, software or other copyrightable material must ensure that the content uploaded does not infringe the copyrights of third parties.

GLS respects the intellectual property rights of others and expects our users to do the same. If you believe any content on this Website infringes your intellectual property, or the intellectual property rights of any third party, please contact us. Once notice is given to GLS, or in circumstances where GLS discovers the infringing material itself, GLS shall expeditiously remove, or disable access to, the material on the Website. GLS shall then notify the poster of the removal via the information provided to GLS by the poster. The poster may then provide a notice pursuant to the DMCA to GLS that the material has been wrongly removed. If the objector provides a proper "counter-notice" claiming that the material does not infringe copyrights, GLS shall promptly notify the poster of the objection. If the alleged copyright owner does not bring a lawsuit in district court within 14 days, GLS will then restore the material to its location. If it is determined that the copyright holder misrepresented its claim regarding the allegedly infringing material, the copyright holder then shall be liable to GLS for any damages that resulted from the improper removal of the material.

LINKS FROM AND TO THIS WEBSITE

The Website may contain links and pointers to other Internet websites and/or content and links to and from the Website to other websites maintained by third parties. GLS provides hyperlinks to third party websites only for convenience. These links do not constitute an endorsement by GLS of any third party content. You agree that GLS is not responsible for any content, services and/or products provided by any third party website. GLS disclaims any harm, including without limitation, harm related to your personal information that may arise out of your access to third party websites. When you access any third party website through a hyperlink posted on the Website, you acknowledges that it does so only under any terms and conditions of use and other policies of such third party website. GLS's Terms and other policies do not apply to any third party website. You acknowledge and agree that GLS has no responsibility for the accuracy or availability of information provided by linked sites. You may not link to this Website without GLS's prior written consent.

LIMITATION OF LIABILITY AND DISCLAIMERS

THE WEBSITE AND SOFTWARE ARE PROVIDED "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION, ANY WARRANTY FOR INFORMATION, DATA, SERVICES, UNINTERRUPTED ACCESS, OR PRODUCTS PROVIDED THROUGH OR IN CONNECTION WITH THE WEBSITE. SPECIFICALLY, GLS DISCLAIMS ANY AND ALL WARRANTIES, INCLUDING, BUT NOT LIMITED TO: (1) ANY WARRANTIES CONCERNING THE AVAILABILITY, ACCURACY, USEFULNESS, OR CONTENT OF INFORMATION, PRODUCTS OR SERVICES AND (2) ANY WARRANTIES OF TITLE, WARRANTY OF NON-INFRINGEMENT, WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. THIS DISCLAIMER OF LIABILITY APPLIES TO ANY DAMAGES OR INJURY CAUSED BY ANY FAILURE OF PERFORMANCE, ERROR, OMISSION, INTERRUPTION, DELETION, DEFECT, DELAY IN OPERATION OR TRANSMISSION, COMPUTER VIRUS, COMMUNICATION LINE FAILURE, THEFT OR DESTRUCTION OR UNAUTHORIZED ACCESS TO, ALTERATION OF, OR USE OF RECORD, WHETHER FOR BREACH OF CONTRACT, TORTIOUS BEHAVIOR, NEGLIGENCE, OR UNDER ANY OTHER CAUSE OF ACTION. NEITHER GLS NOR ANY OF ITS EMPLOYEES, AGENTS, SUCCESSORS, ASSIGNS, AFFILIATES, WEBSITE CO-BRANDING PROVIDERS OR CONTENT OR SERVICE PROVIDERS SHALL BE LIABLE TO YOU OR OTHER THIRD PARTY FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES ARISING OUT OF USE OF SERVICE OR INABILITY TO GAIN ACCESS TO OR USE THE SERVICE OR OUT OF ANY BREACH OF ANY WARRANTY. FOR EXAMPLE, NO LIABILITY SHALL ARISE FOR ANY USE BY A USER OF ANOTHERS TRADEMARKS, TRADE DRESS OR OTHER INTELLECTUAL PROPERTY. BECAUSE SOME STATES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, THE ABOVE LIMITATION MAY NOT APPLY TO YOU. IN SUCH STATES, THE RESPECTIVE LIABILITY OF GLS, ITS EMPLOYEES, AGENTS, SUCCESSORS, ASSIGNS, AFFILIATES, WEBSITE CO-BRANDING PROVIDERS AND CONTENT OR SERVICE PROVIDERS RESPECTIVE LIABILITY IS LIMITED TO THE GREATEST EXTENT PERMITTED BY SUCH STATE LAW. GLS PROVIDES THE INFORMATION ON THIS WEBSITE AND SOFTWARE AS A SERVICE TO ITS USERS. GLS IS NOT IN ANY WAY RESPONSIBLE OR LIABLE FOR THE OUTCOME OR COST OF ANY TAX RESOLUTION SERVICES OR FOR THE QUALITY OF THE WORK OF THE USER PROVIDING SUCH SERVICES. CONTENT OF THE FILES UPLOADED TO GLS MAY BE PROTECTED BY OTHERS’ INTELLECTUAL PROPERTY RIGHTS. PLEASE DON’T COPY, UPLOAD, DOWNLOAD, OR SHARE CONTENT UNLESS YOU HAVE THE RIGHT TO DO SO. WE ARE NOT RESPONSIBLE FOR THE CONTENT USERS AND THEIR CLIENTS/PROSPECTS POST AND SHARE VIA GLS. WE STRIVE TO PROVIDE GREAT SERVICES, BUT THERE ARE CERTAIN THINGS THAT WE CAN'T GUARANTEE. TO THE FULLEST EXTENT PERMITTED BY LAW, GLS MAKES NO WARRANTIES, EITHER EXPRESSED OR IMPLIED, ABOUT THE UNLIMITED STORAGE SERVICES. THE UNLIMITED STORAGE SERVICES ARE COMPLIMENTARY AND PROVIDED "AS IS." USERS ARE RESPONSIBLE FOR CONTENT, INTEGRITY, SAFEGUARDING AND TIMELY BACKUP OF THEIR FILES. DUE TO THE RAPIDLY CHANGING NATURE OF THE INTERNAL REVENUE SERVICE TAX CODE, COURT CASES, IRC REGULATIONS, REVENUE RULINGS AND THE INTERNAL REVENUE MANUAL, GLS DOES NOT WARRANTY OR GUARANTEE THE ACCURACY OR AVAILABILITY OF THE CONTENT ON THIS SITE OR OTHER SITES TO WHICH IT LINKS. IN NO EVENT WILL GLS BE HELD LIABLE TO ANY PARTY FOR ANY DAMAGES ARISING IN AN ANY WAY OUT OF THE AVAILABILITY, USE, RELIANCE OR INABILITY TO USE THE WEBSITE OR ANY INFORMATION PROVIDED BY OR THROUGH THE WEBSITE, OR FOR ANY CLAIM ATTRIBUTABLE TO ERRORS, OMISSIONS OR OTHER INACCURACIES IN OR DESTRUCTIVE PROPERTIES. NOTWITHSTANDING THE FOREGOING, NOTHING IN THIS SECTION SHALL AFFECT WARRANTIES WHICH ARE INCAPABLE OF EXCLUSION OR RESTRICTION UNDER APPLICABLE LAW.

IRS CIRCULAR 230 NOTICE

Nothing in our communications with you (including, but not limited to, any emails, Website content, attachments, enclosures or other accompanying materials) relating to any federal tax transaction or matter are considered to be "covered opinions" as described in Circular 230.

IRS regulations require us to advise you that, unless otherwise specifically noted, any federal tax advice on the Website (including any attachments, enclosures, or other accompanying materials) is not intended or written to be used, and it cannot be used, by any taxpayer for the purpose of avoiding penalties.

INDEMNIFICATION

You agree to defend, indemnify and hold GLS and its affiliates harmless from any and all claims, liabilities, costs and expenses, including reasonable attorneys' fees, arising in any way from your use of the Website or the placement or transmission of any message, information, software or other materials through the Website by you or users of your account or related to any violation of these Terms by you or users of your account.

FAILURE TO COMPLY WITH TERMS AND CONDITIONS

You acknowledge and agree that GLS may terminate your password or account or deny you access to all or part of the Website without prior notice if you engage in any conduct or activities that GLS in its sole discretion believes violate any of the terms and conditions, violate the rights of GLS, or is otherwise inappropriate for continued access. GLS may also take down any postings in its sole discretion regarding a failure of User to comply with these Terms and Conditions.

You acknowledge and agree that GLS may in its sole discretion deny you access through GLS to any materials stored on the Internet, or to access third party services, merchandise or information on the Internet through GLS, and GLS shall have no responsibility to notify any third-party providers of services, merchandise or information nor any responsibility for any consequences resulting from lack of notification.

PRIVACY

GLS takes reasonable and appropriate measures, including encryption, to ensure that your personal information and Client information is disclosed only to those specified by you. However, the Internet is an open system and we cannot and do not guarantee that the personal information you have entered will not be intercepted by others and decrypted.

PAYMENT

GLS will charge you a licensing fee and add-on fees in order to provide access to the Website or for use of the Software or add-ons (together, “License Fee"). The License Fee, when paid, is non-refundable and accrues on the first day of each term or successive renewal term until canceled, regardless of whether or not you actually use the Website or Software. The price for your use of the Website or Software is established at the time you pay for it.

Services and/or content on the Website, whether offered by GLS, affiliates or third-party service or data providers or others, may require additional fees or charges. This Agreement also incorporates by reference and includes program ordering and payment terms provided to you on the Website for these services. For services offered on a payment or subscription basis, the following terms apply, unless GLS notifies you otherwise in writing. Payments will be billed to you in U.S. dollars, and you will be charged when you subscribe and provide your payment information, unless stated otherwise in the program ordering or payment terms on the website for the services. You must pay with one of the following:

A valid credit card acceptable to GLS;

A valid debit card acceptable to GLS; or

By another payment option GLS provides to you in writing.

If your payment and registration information is not accurate, current, and complete and you do not notify us promptly when such information changes, we may suspend or terminate your account and refuse any use of the Services. If your license expires and you wish to renew it and have full access to the data entered in the previously purchased license GLS reserves the right to charge a reinstatement fee to provide such access. Reinstatement fee is applicable if more than 5 calendar days passed between license expiration and license renewal.

You acknowledge that GLS reserves the right, at any time, to modify its License Fee and billing methods. GLS will automatically renew your monthly or annual services (“License Term") at the current rate at time of renewal, using the credit card information on file with us, unless the services are cancelled or terminated by either party. Written or electronic notification of automatic renewal of annual licenses shall be provided no less than thirty (30) days prior to expiration of your License Term. No written or electronic notification shall be provided on automatic renewals for monthly paid service plans. If you wish to make purchases through the Website, download any Software from the Website or subscribe to a service offered by the Website, you may be asked by the merchant, affiliate or information or service provider from whom you are making the purchase to supply certain information, including credit card or other payment mechanism information. You agree not to hold GLS liable for any loss or damage of any sort incurred as a result of any such dealings with any merchant, affiliate or information or service provider through the Website. You agree that all information you provide any merchant or information or service provider through the Website for purposes of making purchases will be accurate, complete and current. The merchants and information and service providers offering merchandise, information and services through the Website set their own prices and may change prices or institute new prices at any time. You agree to pay all charges incurred upon your account and credit card or other payment mechanism at the prices in effect when such charges are incurred. You also will be responsible for paying any applicable taxes relating to purchases through the Website.

WAIVER

Any failure by GLS to enforce any provision of these Terms shall not be construed as a continuing waiver of any rights under such provision.

SUCCESSORS, AGENTS AND ASSIGNS

All rights of enforcement in these Terms may be enforced by the Successors, Agents and Assigns of GLS.

COMMUNICATIONS DECENCY ACT OF 1996 §230 DISCLOSURE

The Communications Decency Act of 1996 §230 (“CDA") provides immunity to Internet Service Providers and Internet Content Providers, such as GLS. The CDA provides immunity from liability for providers of an “interactive computer service" who publish information provided by others: No provider or user of an interactive computer service shall be treated as the publisher or speaker of any information provided by another information content provider pursuant to Section 230(c)(1) of the CDA.

The CDA provides this Website with protection from statements made by people who post comments on the Website. Users are held accountable under the law for information content they write and are responsible for respecting the copyrights of others. GLS will not be held liable for things such as federal civil rights violations, state law crimes, or common-law torts like defamation or invasion of privacy, for publishing that information on its site.

GLS will not provide you with any information concerning any individual who has posted information other than what that individual has voluntarily provided pursuant to his or her post. However, GLS will comply with any subpoenas properly served on it unless there is a legal basis for quashing the subpoena.

PRIVACY POLICY INCORPORATED

The Privacy Policy found on this Website is also incorporated as part of the Terms herein.