Black Swan Business Advisors - Black Swan Business Advisors

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Terms and Conditions

1. Acceptance

These Terms of Service ("Terms") are a binding agreement between you and Legacy Tax & Resolution Services, LLC, doing business as Legacy Partner Network ("the Company," "LPN," "we," "us," "our"), governing your access to and use of our websites, portals, forms, calculators, and related services (collectively, the "Site").

By accessing or using the Site, you accept these Terms. If you do not accept them, do not use the Site.

If you use the Site on behalf of a business, you represent that you have authority to bind that business, and "you" includes that business.

2. Eligibility

You must be at least 18 years of age and legally able to enter into a contract. The Site is directed to users in the United States.

3. Who We Are and What We Do

Services we perform ourselves. Tax resolution, FICA tip tax credit work, research and development tax credit work, and related tax services are performed by the Company through its own licensed and credentialed personnel. When you engage us for those services, you contract with the Company under a separate written engagement agreement that governs scope, fees, and professional responsibilities.

Services delivered by third parties. Other programs we introduce — including tariff and duty recovery, private reinsurance, and cost segregation — are delivered by independent third-party Program Providers. When you engage a Program Provider, you contract directly with that provider under its own agreement. We are not a party to that engagement and are not responsible for that provider's professional services, work product, timelines, or results.

We are not a law firm and do not provide legal advice. We are not a licensed customs broker, insurance producer, or registered investment adviser.

Browsing the Site, submitting a form, using a calculator, or speaking with a representative does not by itself create a professional or engagement relationship. That relationship begins only when a written engagement agreement is signed.

4. Independent Representatives

Our programs are promoted by independent representatives who are not employees of the Company. They have no authority to bind us, set pricing, accept a client, guarantee an outcome, or provide tax, legal, or accounting advice on our behalf. Statements by a representative that conflict with these Terms, our published materials, or a signed engagement agreement are not binding on us.

5. No Guarantee of Eligibility, Results, or Amounts

Program descriptions, eligibility summaries, examples, and calculators on the Site are general information and non-binding estimates. They are not a determination of eligibility, a professional opinion, or a promise of any refund, credit, recovery, savings, approval, funding, amount, or timeline.

Eligibility and outcomes depend on your specific facts, applicable law, agency review, and factors outside our control. Tax and trade law change and are sometimes applied retroactively. See our Disclaimer for the full statement.

6. Information You Submit

You are responsible for the accuracy and completeness of the information you submit through any form, intake, calculator, or portal.

You represent that you have the right to submit the information you provide, including information about a business you own, control, or are authorized to represent, and that you have any consent required to submit another person's information and to have them contacted.

We may retain, verify, and use submitted information to evaluate a request and, where the program is delivered by a third party, share it with the relevant Program Provider, as described in the Privacy Policy.

Tax return information you provide is subject to IRC Section 7216 and is handled under the separate consents and disclosures provided during intake.

7. Communications Consent

By submitting a form that includes your phone number or email address, you consent to receive communications from the Company and, where applicable, the relevant Program Provider, regarding your inquiry, including by email, telephone, and text message, which may be delivered using automated technology.

Consent is not a condition of purchasing any service. Message and data rates may apply. Reply STOP to opt out of texts and use the unsubscribe link to opt out of marketing email. You may still receive transactional and service messages relating to an active engagement.

8. Acceptable Use

You may not:

Use the Site for any unlawful, fraudulent, or deceptive purpose
Submit false, fabricated, or unauthorized information about yourself or any business
Access or attempt to access another user's account, portal, or data
Scrape, harvest, crawl, or use automated means to extract Site content or user information without written permission
Introduce malware, attempt to breach security, probe or test vulnerabilities, or interfere with the operation of the Site
Reverse engineer, decompile, or attempt to derive source code from the Site or any portal
Copy, republish, resell, or create derivative works from Site content except as expressly permitted
Use Company or Program Provider trademarks without written permission
Misrepresent an affiliation with, endorsement by, or sponsorship by the Company, any Program Provider, the Internal Revenue Service, U.S. Customs and Border Protection, or any government agency

9. Intellectual Property

The Site and its content, including text, graphics, logos, calculators, program materials, software, and design, are owned by the Company or its licensors and protected by copyright, trademark, and other law.

We grant you a limited, revocable, non-exclusive, non-transferable license to access and view the Site for your own informational and business evaluation purposes. All other rights are reserved.

"Legacy Tax & Resolution Services," "Legacy Partner Network," and associated logos are our marks. Third-party marks belong to their owners and their appearance does not imply endorsement.

10. Accounts and Portals

If you are issued portal credentials, you are responsible for maintaining their confidentiality and for all activity under your account. Notify us immediately of any unauthorized use — support@ltaxrs.com for client portals, support@legacypartnernetwork.com for affiliate portals.

We may suspend or terminate access at any time for any lawful reason, including suspected fraud, misuse, security risk, or breach of these Terms.

11. Third-Party Sites and Services

The Site may link to or integrate third-party websites, portals, or services, including Program Provider portals, affiliate tracking platforms, payment processors, and analytics providers. We do not control and are not responsible for their content, practices, or availability. Your use of a third-party service is governed by that party's terms and privacy policy.

12. Disclaimers

THE SITE AND ALL CONTENT ARE PROVIDED "AS IS" AND "AS AVAILABLE." TO THE FULLEST EXTENT PERMITTED BY LAW, THE COMPANY DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, AND ANY WARRANTY ARISING FROM COURSE OF DEALING OR USAGE OF TRADE.

We do not warrant that the Site will be uninterrupted, secure, error free, or free of harmful components, or that any content, calculator, or estimate is accurate, complete, or current.

This section addresses the Site only. Professional services we perform under a signed engagement agreement are governed by that agreement and by applicable professional standards.

13. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, THE COMPANY AND ITS OWNERS, OFFICERS, EMPLOYEES, AND AGENTS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR LOST PROFITS, LOST TAX BENEFITS, LOST BUSINESS, LOST DATA, OR LOSS OF GOODWILL, ARISING OUT OF OR RELATING TO THE SITE, EVEN IF ADVISED OF THE POSSIBILITY.

OUR TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THE SITE WILL NOT EXCEED ONE HUNDRED DOLLARS ($100). This cap applies to Site use only and does not limit liability under a signed engagement agreement.

Some jurisdictions do not allow certain exclusions or limitations. Where that is the case, they apply to the maximum extent permitted.

14. Indemnification

You will indemnify, defend, and hold harmless the Company, its owners, officers, employees, agents, and Program Providers from any claim, loss, liability, damage, penalty, cost, or expense, including reasonable attorneys' fees, arising out of or relating to your use of the Site, the information you submit, your breach of these Terms, or your violation of any law or third-party right.

15. Governing Law, Arbitration, and Venue

The laws of the State of Arizona govern these Terms.

Arbitration. Any controversy arising out of or relating to these Terms or the Site will be settled by arbitration in Maricopa County, Arizona, in accordance with the Commercial Arbitration Rules of the American Arbitration Association before one arbitrator. The parties consent to the jurisdiction of the Superior Court of Arizona and the United States District Court for the District of Arizona for purposes connected with such arbitration, including entry of judgment on any award.

Limitation period. Proceedings must be instituted within one year after the party asserting the claim knew or reasonably should have known of the claimed breach. Failure to do so is an absolute bar and a waiver of all claims.

Attorney's fees. The prevailing party is entitled to a reasonable sum for attorney's fees and costs.

16. Changes

We may update these Terms. The updated version will be posted with a revised "Last Updated" date and takes effect on posting unless a later date is stated. Continued use of the Site after the effective date constitutes acceptance.

17. General

Severability. If any provision is held unenforceable, it will be limited or severed and the remainder stays in effect.

No waiver. Our failure to enforce a provision is not a waiver of it.

Assignment. You may not assign these Terms. We may assign them to an affiliate, successor, or acquirer.

Force majeure. Neither party is liable for failure or delay caused by events beyond its reasonable control.

Entire agreement. These Terms, together with the Privacy Policy, Cookie Policy, Disclaimer, and E-Sign Consent, are the entire agreement regarding the Site.

Survival. Sections 6, 8, 9, 12, 13, 14, 15, and 17 survive termination.

18. Contact

Legacy Tax & Resolution Services, LLC, d/b/a Legacy Partner Network 3961 E. Chandler Boulevard, #111-301 Phoenix, Arizona 85048

Client and tax matters: support@ltaxrs.com | 855-829-5877 Affiliate and partner matters: support@legacypartnernetwork.com

* I have read, understand and agree to the above terms and conditions.

Privacy Policy

1. Who We Are

Legacy Tax & Resolution Services, LLC is a tax resolution and tax credit services firm. "Legacy Partner Network" and "LPN" are trade names of the same legal entity, used for our partner and referral network. Throughout this policy, "the Company," "we," "us," and "our" refer to that single entity.

Because we both perform tax services ourselves and introduce clients to third-party Program Providers, this policy distinguishes between information we hold as the service provider and information we transfer to another company.

2. Information We Collect

2.1 From website visitors

Device and browser type, operating system, and screen settings
IP address and approximate location derived from it
Pages viewed, referring URL, time on page, and click behavior
Cookie and similar tracking identifiers (see the Cookie Policy)

2.2 From prospective and referred businesses

Name, business name, title, email address, phone number, and mailing address
Business details supplied for eligibility evaluation, which may include entity type, industry, employee count, payroll and tip data, import and customs activity, property and asset data, revenue ranges, and prior filings
The identity of the representative who referred you and the tracking link, code, or form used
Communications you send us and notes from calls, emails, and messages

2.3 From clients

Tax returns, transcripts, payroll records, schedules, and supporting documentation
Taxpayer identification numbers, Social Security numbers, and employer identification numbers
Financial account information used for billing and fee collection
Correspondence with tax authorities and case status records
Engagement agreements, authorizations, and powers of attorney

2.4 From independent representatives and partners

Identity and contact information, including legal name, business name, address, email, and phone
IRS Form W-9 information and taxpayer identification number
Payout and banking information, collected and processed through the iDevAffiliate portal and applicable payment providers
Sponsor, upline, and downline placement records
Referral, commission, adjustment, and payment records
Login credentials, portal activity, IP address, device information, and cookie and referral-tracking identifiers
Training, certification, and compliance records

2.5 From third parties

Program Providers, regarding referral acceptance, case status, and completion
Payment and tax processors, regarding payout status
Analytics and fraud prevention vendors
Public records and business data sources used to verify a business or prevent fraud

3. How We Use Information

Evaluate whether a business may qualify for a program
Perform tax resolution, tax credit, and related professional services for clients
Route referrals to the appropriate third-party Program Provider where the program is delivered by another company
Administer portal access and support
Track referrals, validate attribution, calculate commissions, and process payouts
Verify identity, meet tax reporting obligations, and issue IRS Forms 1099
Communicate about inquiries, engagements, program updates, training, and account matters
Monitor compliance with our Marketing and Compliance Policy and investigate suspected violations
Detect, prevent, and investigate fraud, abuse, security incidents, and unauthorized access
Improve the Site and our operations, including through aggregated analytics
Comply with legal, regulatory, tax, audit, professional, and recordkeeping obligations
Establish, exercise, or defend legal claims

4. Tax Return Information and IRC Section 7216

Because we prepare and assist with tax filings, information you furnish in connection with those services is tax return information under IRC Section 7216 and Treasury Regulation § 301.7216-1.

We may not use or disclose your tax return information for any purpose other than preparing or assisting in preparing your return, except as permitted by law or with your separate, specific, written consent that meets the requirements of Section 7216.

In particular:

We do not use tax return information for marketing without a separate Section 7216 consent
We do not disclose tax return information to your referring representative. A representative receives referral status only — not your returns, financial detail, or documents
We do not disclose tax return information to a third-party Program Provider unless doing so is necessary to deliver a service you requested and you have provided any required consent
Consents we obtain will state the purpose, the recipients, and the duration, and you may refuse without losing access to services you are otherwise entitled to

Unauthorized use or disclosure of tax return information carries criminal and civil penalties. Our personnel are trained accordingly.

5. Legal Bases and Consent

Where required, we rely on your consent for marketing communications, non-essential cookies, and any Section 7216 disclosure. Otherwise we process information to perform a contract with you, to comply with legal and professional obligations, and for our legitimate interests in operating, securing, and improving the business.

You may withdraw marketing consent at any time. Withdrawal does not affect processing already carried out and does not stop administrative, compensation, compliance, professional, or legal communications while an account or engagement is active.

6. How We Share Information

Third-party Program Providers. Where a program is delivered by an independent provider, we share the information necessary for that provider to evaluate and deliver the service. From that point, the provider's own privacy policy governs its use of the information.

Referring representatives and their upline. Limited referral status information necessary to administer attribution and compensation. Representatives do not receive client tax data, financial detail, or documents.

Service providers acting on our behalf. Affiliate tracking (iDevAffiliate), CRM and communications (GoHighLevel), tax practice management (Canopy), cloud storage and productivity, e-signature, payment and payout processors, tax reporting vendors, analytics, and security providers. These parties may use information only to perform services for us and are bound by contract.

Tax authorities and agencies. Where you authorize us to represent you or file on your behalf.

Professional advisers. Attorneys, accountants, auditors, and insurers, under confidentiality obligations.

Legal and safety. Government agencies, courts, and law enforcement where required by law, subpoena, or legal process, or where necessary to protect rights, safety, or property, or to investigate fraud.

Business transfers. A successor or acquirer in connection with a merger, acquisition, financing, reorganization, or sale of assets, subject to this policy and applicable professional obligations.

We do not sell, rent, or share personal information for third-party advertising or cross-context behavioral advertising.

7. Cookies and Tracking

We use cookies, pixels, local storage, and similar technologies for essential site function, referral attribution, session management, analytics, and security. Referral tracking cookies are necessary to credit a representative correctly.

Details, categories, and choices are in our Cookie Policy. Blocking essential or referral cookies may break site function or referral attribution.

We do not respond to browser Do Not Track signals. Where required, we honor recognized opt-out preference signals such as Global Privacy Control.

8. Data Retention

We retain information as long as needed for the purposes described here and to meet legal, tax, audit, and professional recordkeeping obligations.

Record type
Typical retention
Website analytics and cookie data
Up to 26 months
Prospect and unconverted lead records
Up to 3 years from last contact
Client engagement and tax work product
7 years minimum, per professional and IRS standards
Representative account, referral, and commission records
Duration of the account plus 7 years
Tax records, W-9s, and 1099 data
7 years
Section 7216 consents
7 years
Terms and policy acceptance records
Duration of the relationship plus 7 years

When information is no longer needed, we delete or de-identify it.

9. Security

We use administrative, technical, and physical safeguards appropriate to the sensitivity of the information, including role-based access controls, encryption in transit, encryption at rest for taxpayer and financial data, vendor due diligence, and monitoring. Access to client tax information is restricted to personnel with a need to know.

No system is completely secure. If we become aware of a breach affecting your personal information, we will notify you and any regulator as required by applicable law and, where taxpayer data is involved, follow IRS incident reporting requirements.

10. Your Privacy Rights

Depending on your state of residence, you may have the right to:

Know what personal information we collect, use, disclose, and retain
Access a copy in a portable format
Correct inaccurate personal information
Delete personal information, subject to legal, professional, and recordkeeping exceptions
Opt out of sale, sharing, or targeted advertising (we do not engage in these)
Limit the use of sensitive personal information
Not be discriminated or retaliated against for exercising a right

Where to send your request:

Client or tax matters — support@ltaxrs.com or 855-829-5877
Representative, affiliate, or partner matters — support@legacypartnernetwork.com

Use the subject line "Privacy Request." We verify identity before responding, generally by confirming information already in our records, and respond within the timeframe required by law, typically 45 days, with an extension where permitted.

An authorized agent may submit a request with proof of authorization. If we deny a request, you may appeal by replying with the subject line "Privacy Appeal."

Deletion limits. We cannot delete records we are required to retain under tax law, professional standards, or an active engagement. We will tell you what we are keeping and why.

Requests involving a third-party Program Provider. If your information was transferred to another company for service delivery, part of your request may need to go to that provider. We will tell you where to send it.

11. Children

The Site and our services are not directed to children under 16, and we do not knowingly collect personal information from them. If you believe a child has provided us information, contact us and we will delete it.

12. Third-Party Links

The Site links to third-party sites and portals. We are not responsible for their privacy practices. Review their policies before providing information.

13. Changes to This Policy

We may update this policy. The updated version will be posted with a revised "Last Updated" date. Material changes will be communicated by email or portal notice where practical.

14. Contact

Legacy Tax & Resolution Services, LLC, d/b/a Legacy Partner Network Attn: Privacy 3961 E. Chandler Boulevard, #111-301 Phoenix, Arizona 85048

Client and tax: support@ltaxrs.com | 855-829-5877 Affiliate and partner: support@legacypartnernetwork.com

* I have read, understand and agree to the above privacy policy.

CAN-SPAM Rules and Acceptance

LEGACY TAX & RESOLUTION SERVICES, LLC, DBA LEGACY PARTNER NETWORK
AFFILIATE EMAIL MARKETING RULES (CAN-SPAM COMPLIANCE)

By accepting these rules, you agree that any email you send promoting Legacy Tax & Resolution Services, LLC, DBA Legacy Partner Network ("LPN," "the Company") or any LPN program will comply with the CAN-SPAM Act of 2003, the Telephone Consumer Protection Act, applicable state email and telemarketing law, and these rules.

These rules supplement Section 13.1 of your Independent Representative Agreement, which already requires compliance with FTC advertising rules, the TCPA, and the CAN-SPAM Act.

Read this section carefully. Under federal law, LPN can be held liable for email you send on its behalf, and that liability cannot be contracted away. A violation by you creates liability for both of us. Email violations are grounds for suspension, termination, and indemnification of LPN for any resulting penalty or cost.

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1. PERMISSION IS REQUIRED
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You may only email people who have given you permission to email them, or with whom you have a genuine existing business relationship.

You may NOT:

- Purchase, rent, borrow, trade, or share email lists
- Scrape, harvest, or automatically collect email addresses from websites, directories, social media, business registries, or public records
- Use dictionary attacks or randomly generated addresses
- Email anyone who has previously unsubscribed from you or from LPN
- Email any address on an LPN suppression list

You must be able to produce, on request, evidence of how and when each recipient gave permission. Keep those records.

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2. YOUR "FROM" LINE MUST BE HONEST
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All header information must be accurate and must identify you as the sender.

- The From name must be your real name or your real business name
- The From and Reply-To addresses must be working addresses you control and monitor
- You may not send from an address that suggests the message comes from LPN, Legacy Tax, a Program Provider, the IRS, U.S. Customs and Border Protection, or any government agency
- You may not use an LPN or Legacy Tax domain, spoof a Company address, or use any misleading domain
- You may not route mail through an open relay, a compromised server, or a third party's system without authorization
- You may not send from someone else's account or an account opened with false information

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3. YOUR SUBJECT LINE MUST BE HONEST
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The subject line must accurately reflect what is in the email.

Prohibited subject lines include, without limitation:

- Anything implying a government notice, audit, enforcement action, penalty, or deadline that does not exist
- "IRS," "Notice," "Final Notice," "Action Required," "Case #," or similar language suggesting an official communication
- A guaranteed refund, credit, recovery, savings amount, or dollar figure
- A false personal or prior relationship ("Re:", "Following up on our call", "Per your request") where none exists
- False urgency, false scarcity, or an invented deadline
- Anything designed to look like a reply, forward, or transactional message when it is not

This is the highest-risk area in tax and trade recovery marketing. When in doubt, describe the offer plainly.

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4. IDENTIFY THE MESSAGE AS AN ADVERTISEMENT
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If the recipient did not affirmatively opt in to receive marketing from you, the message must be clearly and conspicuously identified as an advertisement or solicitation.

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5. INCLUDE YOUR PHYSICAL ADDRESS
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Every commercial email must include your valid physical postal address. This is a street address, a registered post office box, or a private mailbox registered with a commercial mail receiving agency.

Use YOUR address, not LPN's. You are the sender.

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6. INCLUDE A WORKING UNSUBSCRIBE
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Every commercial email must include a clear, conspicuous explanation of how to opt out of future email from you.

- The opt-out mechanism must work for at least 30 days after you send the message
- The opt-out must not require the recipient to log in, pay a fee, provide information beyond an email address and preferences, or take any step other than replying or clicking a single link
- You must honor an opt-out within 10 business days
- Once someone opts out, you may not sell, rent, transfer, or share their address with anyone except a provider helping you honor the opt-out
- You must maintain your own suppression list and check it before every send

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7. DISCLOSE YOUR RELATIONSHIP
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Every email promoting an LPN program must clearly disclose that you are an independent representative and may be compensated. Place the disclosure where it is easy to notice, not buried in the footer.

Approved language: "I am an independent Legacy Partner Network representative and may receive compensation if a business I refer becomes a client."

You must also make clear that you are not LPN itself, not a tax professional acting for LPN, and not a government representative.

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8. NO PROHIBITED CLAIMS
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The content rules in the Affiliate Terms and Conditions, Section 13.1 of your Independent Representative Agreement, and the Marketing and Compliance Policy apply to email in full. In particular, email may not:

- Guarantee eligibility, a refund, a credit, a recovery, a savings amount, an approval, or a timeline
- Provide tax, legal, accounting, or customs advice
- Claim or imply affiliation with or endorsement by the IRS, U.S. Customs and Border Protection, or any government agency
- Make income or earnings claims about the representative opportunity that LPN has not authorized in writing
- Use fabricated testimonials, results, credentials, or case studies
- Use any program description, statistic, calculator, or example that is not currently LPN-approved

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9. NO CLIENT TAX INFORMATION BY EMAIL
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Do not request, collect, forward, or store client tax returns, transcripts, payroll records, Social Security numbers, or employer identification numbers by ordinary email.

Client tax return information is protected under IRC Section 7216 and is handled by LPN's licensed tax personnel through approved secure channels only. Direct clients to the approved intake process.

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10. YOU ARE RESPONSIBLE FOR ANYONE YOU HIRE
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If you use an email service provider, a marketing agency, a contractor, a virtual assistant, or any third party to send on your behalf, you remain fully responsible for their compliance. Monitor them. Their violation is your violation.

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11. TEXT MESSAGES AND CALLS
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These rules address email. Text messages, ringless voicemail, and telephone calls are governed by the Telephone Consumer Protection Act and state law, which require prior express written consent and carry statutory damages per message.

Do not text or call a prospect without documented prior express written consent. Check the National Do Not Call Registry and applicable state registries. Do not use an autodialer or prerecorded message without consent.

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12. CONSEQUENCES
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LPN may suspend or terminate your account for any violation of these rules, may reverse commissions on referrals generated through non-compliant email, may recover amounts paid on such referrals, and may report unlawful activity to the appropriate authorities.

You will indemnify LPN for any claim, penalty, fine, cost, or expense, including attorneys' fees, arising from your email or messaging activity, as provided in your Independent Representative Agreement and the Affiliate Terms and Conditions.

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13. WHEN IN DOUBT, ASK
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If you are unsure whether a message, list, subject line, or claim is compliant, do not send it. Contact support@legacypartnernetwork.com first.

By checking the acceptance box, you confirm that you have read and understood these rules and agree to follow them in every email and message you send in connection with Legacy Tax & Resolution Services, LLC, DBA Legacy Partner Network.