IRS Enrolled Agent  ·  One preparer, every return46 country guides
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Legal · effective 28 August 2026

Terms of engagement

Five short documents, written to be read. Each one is dated, and changes are listed at the foot of the page.

Terms of engagement

Effective 28 August 2026

What you are engaging. Preparation and filing of the specific returns named in your engagement letter, by Jorge I. Rivas, EA. No other year, entity or jurisdiction is included unless it is written there.

The fee. Flat, quoted in writing before work begins, and invoiced at the figure quoted. If your facts turn out to be materially different from those described — an unreported entity, a second country, a rental — work pauses and you receive a revised figure before it resumes. Fees are payable on delivery of the completed return, before filing.

What you provide. Complete and accurate documents. I do not audit what you send me. Returns are prepared from your figures, and you review and sign before anything is transmitted.

Turnaround. Within 15 business days of receiving complete documents; expedited five-day service is $195. [TBD — confirm 15-day SLA is real]

Limitation. I am liable for the accuracy of the preparation. I am not liable for tax, interest or penalty arising from information you did not disclose, nor for a position a tax authority later reverses. Total liability for any engagement is limited to the fee paid for it.

Ending the engagement. Either of us can end it in writing at any point. You are billed for work completed, and you receive copies of everything prepared to that date.

Changelog

2026-08-28 — All five documents published for the first time.
2026-07-28 — Enrolled Agent credential re-checked in the IRS Return Preparer directory.

Changes to these documents

Every revision is listed here rather than made quietly

28 August 2026First publication of all five documents

These documents are in draft and not yet in force. Until they are published, nothing on the site asks you to agree to them, and the consent line on any form refers only to the specific use described beside it. [TBD — legal review before publication]

Complete return $599
Prepared and signed by an Enrolled Agent
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