ENGAGEMENT LETTER No. 3
NAME OF TAX PREPARER OR FIRM NAME
Street address of preparer
City, State and Zip of preparer
Telephone number of preparer,   Fax Number of Preparer
Date of Letter

Client Name
Client Address
Client City, State and Zip

Dear [Salutation],


This letter is written to confirm our understanding of the terms of our engagement and the nature
and extent of the income tax services we will provide.

We will prepare your Individual Federal (and State) income tax returns for the year ended <
insert date >. We will not audit or verify the data you submit to us; however, we may ask you to
clarify some of the information. We will be available to assist and guide you in gathering the
necessary information by furnishing you with questionnaires and/or worksheets, and by
answering your questions.

It is your responsibility to provide all the information necessary to complete your tax returns.
You should retain all the documents, receipts, and canceled checks and other records to
substantiate the items of income and deductible expenses that are claimed on your return. Since
you have the final responsibility for the information on your income tax returns, we highly
recommend that you review the tax returns carefully before signing and filing them.
Fees for our services will be at our standard form rates. Additionally, we will be entitled to
reimbursement for extra expenses that may include extra copies of returns and rerun fees. Our
invoices are due and payable upon presentation.

Your returns are subject to review by taxing authorities. Should an examination occur, we will be
available to represent you at an additional fee. If any interest or penalties are assessed, they will
be your responsibility.

If a question arises interpreting tax law, and a conflict exists between the taxing authority's
interpretation of the law and other supportable positions, we will use our professional judgment
in resolving these issues. Whenever possible, we will resolve said questions in your favor.
If the foregoing is in accordance with your understanding of the terms and conditions of our
engagement, please sign where indicated on the enclosed copy of this letter and return it to our
offices.

We wish to express our appreciation for this opportunity to work with you, and we are always
available to discuss or clarify any part of this engagement letter with you.

[Preparer: Name]