A. WHAT THIS AGREEMENT COVERS
This agreement is between you and Teogatha Law (sometimes referred to as "the Firm") and governs the use of the firm's online system and website. This system includes secure messaging and other administrative activities included in the user section of the website. Teogatha Law is a virtual law firm established in Toronto, Ontario for the purposes of practicing U.S. tax law for non-Canadian residents. Attorney Joel Sumner is the principle of this firm and a member of the State Bar of California.

B. ATTORNEY-CLIENT RELATIONSHIP
An attorney client relationship is only formed after a signed agreement specifically related to a legal matter has been executed by both Teogatha Law and the client. For minor matters, an agreement can be reached orally or through messages. The formation of the attorney-client relationship requires consideration of many factors, including possible conflicts of interest. Please do not convey to Teogatha Law any information that you consider sensitive or confidential until a formal attorney-client relationship has been established. This agreement DOES NOT create an attorney-client relationship.

C. ACCEPTANCE OF THIS AGREEMENT
By clicking that you accept the terms of this agreement you are agreeing to be bound by this contract. Furthermore, when you use the messaging or administrative section of this website you agree to be bound by this agreement.

D. USE OF THE MESSAGING SYSTEM
You agree that the information you provide in the messaging system will be true, accurate, and related to your legal matters. You also agree not to use any profanity or to spam the system.

E. RETAINMENT OF RECORDS
All client records are retained in electronic file format for the period of time required under California law or California State Bar rules.

F. REGISTRATION FEE
No fee will be charged or obligation incurred by registering on this website. A client will only be obliged to make a payment in conformity with an executed fee agreement, or if the matter is relatively small, a less formal agreement within the rules of the State Bar of California.

G. SECURE COMMUNICATION
Using the messaging system on this site is secure. Sending regular e-mail to Teogatha Law is not secure. Even when using the secure methods of communication, the hosting site and their employees may have access to the information and it could be intercepted. Teogatha Law takes reasonable efforts to secure the transmission, but does not guarantee confidentiality of such communication and expressly disclaims liability if the transmission is intercepted.

H. REGISTRATION
In order to retain the services of Teogatha Law, registration on the website is required unless in Teogatha Law's sole discretion it decides otherwise. By registering you will receive access to the secure messaging system and other administrative functions. By signing this agreement you are representing that you are at least 18 years of age and able to enter into a binding contract. Furthermore, by registering you are representing that the information you provide us is true and accurate.

I. CONFIDENTIALITY
During the registration process and through the course of representation you may be asked to provide personal, confidential, and/or sensitive information. Use of this information will be limited to internal use, or use during the scope of legal representation. You understand that Teogatha Law may be required by law to disclose confidential information, so when legally obligated to do so, Teogatha Law will disclose confidential information. In the event that information is subpoenaed from Teogatha Law, you agree to reimburse the Firm for any attempt to assert possible defenses, including the attorney/client privilege.

J. LIMITATION OF LIABILITY
Teogatha Law takes no responsibility for the accuracy or timeliness of general information provided on this website. Readers should consider this site as an advertisement and know that it is not intended to provide legal advice, or to be a source of legal advice. Teogatha Law expressly disclaims all liability in respect of action taken, or not taken, based on the general content of this site. Teogatha Law does not accept any responsibility for any loss which may arise from reliance on information contained on the general section of this site. Any prior results described on this website do not guarantee a similar outcome as Teogatha Law does not guarantee results.

Only when a formal attorney-client relationship is formed, does Teogatha Law accept liability. However, even when a formal attorney-client relationship is formed the Firm only accepts responsibility for the client specific information provided. Teogatha Law specifically disclaims any liability for non-client specific content.

K. JURISDICTION
The terms of this agreement will be governed by the laws of the State of California. The state and Federal courts located in California will have exclusive jurisdiction over any case or controversy arising from or relating to this agreement.

Each person who registers on this website irrevocably consents to personal jurisdiction in California courts with respect to any matter that arises with Teogatha Law. Furthermore, each person who accepts this agreement waives any defense of forum of non convenience. Each person who registers on this website is deemed to have knowingly and voluntarily waived any right to a trial by jury in any matter or controversy related to this agreement, or Teogatha Law's website.

L. CHANGES TO AGREEMENT
Teogatha Law may change this agreement at any time. Teogatha Law may add, delete, or amend the terms of this agreement. The Firm will notify you of such changes through its online messaging system.

M. ASSIGNMENT
The rights and obligations created under this agreement may not be assigned or transferred except with Teogatha Law's prior written consent.

N. CANCELLATION
Either party may cancel this agreement by giving the other party ten (10) days notice. Such cancellation relates only to the use of the online messaging system and administrative section of Teogatha Law's website. Teogatha Law may continue to hold records regarding any dealings between you and Teogatha Law. If the user violates any terms of this agreement, Teogatha Law may immediately cancel this agreement.

O. VIRTUAL MAIL ROOM
You acknowledge that Teogatha Law utilizes the services of a virtual mail room. Any U.S. address provided by Teogatha Law is not a physical location of the firm. By sending Teogatha Law mail, or upon becoming a client, you acknowledge that a third party vendor will receive the mail and send it electronically to Teogatha Law. The virtual mail room has their own privacy policy that will be provided to registered users upon request. You further agree to hold Teogatha Law harmless if any information is used by the virtual mail room in an unintended or unauthorized manner.

P. EXTERNAL EMAIL ADDRESSES
Teogatha Law may send messages to your external email address and these messages may notify you that you have a message waiting on the Firm's online system, or any other information deemed appropriate by Teogatha Law. If for any reason your external email address changes or is disabled, please contact Teogatha Law immediately so that the automated messages can be redirected.

Q. PROTECTING YOUR PASSWORD
You agree that Teogatha Law may send notices and other communications, including password information, to the current physical and e-mail address shown on our records. You further agree that Teogatha Law will not be held responsible or liable to you in any way if the information is intercepted, either in transit or at the delivery destination.

You agree to keep your password secure and confidential and will not provide it to any unauthorized person, business, or individual. You also agree to immediately notify Teogatha Law if you believe that your password has been compromised. Teogatha Law may suspend or cancel your password, with or without notice, if the Firm believes that your account has been used, or may be used, by an unauthorized individual or in a fraudulent manner.

R. NOT A CANADIAN RESIDENT
You covenant that you reside outside of Canada and have no intention of becoming a Canadian resident during the scope of any legal representation the Firm may provide you.

S. FORCE MAJEURE
Teogatha Law will not be deemed to be in breach of this agreement for any delay or failure in performance caused by reasons out of its control. This includes acts of God or a public enemy; failure of a third party to perform; natural disasters; terrorist attacks; fires; floods; changes in the laws or regulations; actions of any civil, military, or regulatory authority; power outages; disruptions of communication; or any other cause which would be out of the reasonable control of Teogatha Law.

T. SEVERANCE
In the event that one or more of the provisions of this agreement shall be found unenforceable, illegal or invalid, it shall have no affect on any other provisions of this agreement, and this agreement shall be construed as if the provision found to be unenforceable, illegal or invalid, had never been contained in the agreement.

U. CIRCULAR 230 DISCLOSURE
In compliance with IRS Circular 230; none of the information contained on this site concerning tax matters can be used by any taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer.

V. COMPLETE UNDERSTANDING
This agreement supersedes any prior or contemporaneous communications, whether verbal or in writing, regarding the scope of this agreement. This written agreement is the complete and final agreement between the parties relating to the use of Teogatha Law's website, the messaging system, and administrative section of the website.