This Client Services Agreement (the "Agreement") is entered into by and between Aspire Business Solutions, LLC, a Maryland limited liability company (hereafter referred to as "Aspire") and (hereafter referred to as the "Client"). The Firm and the Client may collectively be referred to as the "Parties" or individually as a "Party."

FEE STRUCTURE AND PAYMENT TERMS

Client agrees to compensate Aspire on a contingency fee basis for the execution of the Services under the following terms: Firm shall receive a fee equal to 30% of the Total Recovery. "Total Recovery" includes any cash refund, check, or credit issued by the IRS, or any outstanding penalty/interest balance officially abated, adjusted, or cancelled by the IRS resulting from the Services performed under this Agreement. All contingency fees due to Aspire shall be paid in full by the Client within fifteen (15) days of the date the Client receives the refund check, notice of credit, or official notice of abatement from the IRS.

CLIENT RESPONSIBILITIES

The timely and accurate execution of the Services is entirely dependent on Client cooperation. Client agrees to:

1. Promptly execute IRS Form 2848 (Power of Attorney and Declaration of Representative) or Form 8821 (Tax Information Authorization) to grant Firm immediate access to Client's IRS transcripts;
2. Furnish all historical IRS notices, payment confirmations, and copies of originally filed returns within seven (7) days of Firm's request; and
3. Warrant that all financial data and representations provided to Firm are complete, accurate, and truthful. Firm is entitled to rely on Client-provided data without independent verification.

AUTHORIZATION TO ENDORSE AND APPLY IRS REFUNDS

Client hereby irrevocably authorizes Aspire to receive, open, and process any and all checks, refunds, or other payments issued by the Internal Revenue Service ("IRS") that are made payable to Client and delivered directly to Aspire in connection with the services provided under this Agreement. Client further authorizes Aspire to endorse such checks on Client's behalf and to deposit the same into Aspire's operating account. In the event Client has an outstanding balance due and owing to Aspire for services rendered under this Agreement or any related agreement, Client expressly authorizes Aspire to deduct and retain from any such IRS payments an amount equal to the total outstanding balance, and to apply such funds toward satisfaction of such obligations. Aspire shall remit any remaining balance to Client after such application.

TERM

This Agreement commences on the Effective Date and shall terminate automatically upon the filing of the final Form 843 claim covered by this engagement. Either Party may terminate this Agreement upon ten (10) days' written notice. If Client terminates the Agreement after substantial preparation has been performed by the Firm but before the IRS issues a refund or abatement, Firm retains an equitable lien on any subsequent Total Recovery achieved by Client utilizing Firm's work product to secure its contingency interest.

LIMITATION OF LIABILITY AND INDEMNIFICATION

Firm shall perform the Services in accordance with standard professional tax practice. Firm's cumulative aggregate financial liability for any and all claims, errors, omissions, breaches, or negligence arising out of or related to this Agreement shall be strictly limited to the total amount of fees actually paid by Client to Firm under this Agreement. Client agrees to indemnify, defend, and hold harmless Firm, its partners, and employees from any liability, penalties, interest, or legal costs resulting from incomplete, late, inaccurate, or fraudulent data provided by Client.

MISCELLANEOUS

1. This Agreement shall be governed by, and construed in accordance with, the laws of the State of Maryland, without giving effect to any choice of law or conflict of law provisions that would cause the application of the laws of any other jurisdiction.
2. If any provision of this Agreement is held invalid or unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.
3. This Agreement constitutes the entire contract between the Parties regarding this specific subject matter and supersedes all prior discussions, representations, or draft agreements. No modification shall be binding unless executed in writing by both Parties.
4. WE CANNOT GUARANTEE THAT YOUR CLAIM WILL BE APPROVED IN FULL OR PART. NEITHER ASPIRE NOR ANY EMPLOYEE, AGENT OR AFFILIATE OF OUR COMPANY MAKES ANY COMMITMENT OR GUARANTEE THAT ANY FEDERAL OR STATE TAX REFUND OR ABATEMENT WILL APPLY OR BE AVAILABLE TO YOU UNDER THIS AGREEMENT, AND WE EXPRESSLY WAIVE ALL LIABILITY IN CONNECTION WITH A PARTIALLY OR FULLY UNAPPROVED REFUND OR ABATEMENT.

IN WITNESS WHEREOF, the Parties have executed this Agreement as of the Effective Date written below.

ACKNOWLEDGED AND ACCEPTED BY: ASPIRE BUSINESS SOLUTIONS, LLC