Terms of Service

Agreement

By using the FileAbroad website (fileabroad.com) or engaging our services, you agree to these terms. FileAbroad is a service of Iterative Systems LLC.

Services

FileAbroad provides tax preparation and filing assistance for U.S. citizens and permanent residents living abroad. Our services include federal tax return preparation, FBAR filing, FATCA compliance, and related expat tax services as described on our website and agreed upon during your intake review.

Professional Disclaimers

FileAbroad provides tax preparation services based on the information you provide. Please note:

• Chip Moreno holds an IRS PTIN, and FileAbroad is an authorized IRS e-file provider. Chip has passed Part 1 of the Special Enrollment Examination, but he is not an Enrolled Agent, CPA, or attorney. These facts are not professional credentials or a promise of representation rights.
• The information on this website is for general informational purposes and does not constitute tax, legal, or financial advice.
• You are responsible for the accuracy and completeness of the information and documents you provide. Your tax return is filed based on the information you supply.
• FileAbroad does not provide legal opinions, determine willfulness, handle voluntary disclosure matters, or represent clients in IRS audits or appeals. Treaty positions and high-risk international forms may require a credentialed reviewer or referral before an engagement is accepted.

Payment Terms

• Service fees are quoted during your intake review and confirmed before work begins.
• Payments are processed through a Mercury hosted invoice and are currently payable by ACH. By paying, you also agree to the terms shown by Mercury for that invoice.
• The accepted invoice amount is due in full before preparation or a paid consultation begins, unless a signed written scope says otherwise.
• If additional forms or complexity arise beyond the original scope, you will be informed of any fee adjustments before work continues.

Consultations, Recording, and Scheduling

• Consultation fees are separate services and are not credited toward a later filing, annual plan, or custom engagement.
• The private scheduling link is sent after a consultation invoice payment clears. If confirmation is delayed, email the Mercury receipt.
• Calls are not recorded or AI-transcribed by default. If recording would be useful, FileAbroad will request separate permission at booking or at the start of the call. Declining does not affect the consultation.
• With that separate permission, AI may summarize a call but does not set the engagement price or make legal, willfulness, treaty, or representation determinations.

Annual Compliance Plan

Annual plans are eligibility-based and limited to the written scope. A new Mercury ACH invoice is issued for each annual renewal; FileAbroad does not automatically debit your bank account. Added forms or complexity are quoted before renewal work begins.

Limitation of Liability

Iterative Systems LLC and FileAbroad shall not be liable for any penalties, interest, or additional taxes assessed by the IRS or any other taxing authority arising from inaccurate, incomplete, or untimely information provided by the client. Our total liability for any claim related to our services shall not exceed the amount you paid for the specific service giving rise to the claim.

Intellectual Property

All content on the FileAbroad website — including text, graphics, logos, and design — is the property of Iterative Systems LLC and is protected by applicable intellectual property laws. You may not reproduce or distribute this content without written permission.

Governing Law

A signed engagement letter may identify the governing law, venue, and dispute process for that engagement. For website use or where the signed engagement is silent, governing law and venue will be determined under the applicable conflict-of-laws and jurisdiction rules. Nothing here overrides rights that cannot lawfully be waived.

Changes to These Terms

We may update these terms from time to time. Changes will be posted on this page with an updated date. Continued use of our website or services constitutes acceptance of any changes.

Contact

Questions about these terms? Contact us at chip@fileabroad.com.