Jackson Hewitt Online - Service Agreement

This Service Agreement ("Agreement") covers the Jackson Hewitt online tax preparation service (the "Service") offered by Jackson Hewitt Inc. ("Jackson Hewitt" or "we," "our" or "us"). This Agreement is a legal agreement between you and Jackson Hewitt. By accepting electronically (for example, clicking "I Agree"), installing, accessing or using the Service, you agree to these terms. If you do not agree to this Agreement, then you may not use the Service. 

The Service cannot be accessed until you have accepted this Agreement. If you do not wish to accept or agree to the terms of this Agreement, you may discontinue use of the Service by clicking the "Decline" button. As used in this Agreement, the terms "you" or "your" or "user" all refer to the person using the Service. 

IMPORTANT: We may change the user fees for the Service from time to time. Your fees will be determined based on the then-current prices for the Service at the time you submit payment for the Service.

1. Your Right to Use the Service.

You may use the Service on one or more computers through the Internet to prepare, print, and/or electronically file one personal, joint or individual, federal return of the current tax year in which you agree to these terms and conditions. Except as expressly provided, you are not permitted to (a) allow any other person to use the Service; (b) use the Service to electronically file more than one personal, joint or individual, federal return; or (c) use the Service, or allow the Service to be used, to prepare tax returns on a professional basis. Any person using the Service through any prohibited method, or through any method other than the purchase of the Service from us, is not permitted to use the Service. 

You agree not to use, nor permit any third party to use the Service in a manner that violates any applicable law, regulation or this Agreement. You agree you will not to: (a) provide access to or give any part of the Service to any third party; (b) reproduce, modify, copy, deconstruct, sell, trade or resell the Service; or (c) make the Service available on any file-sharing or application hosting service. 

If you file your tax return electronically, we will convert your tax return into a standardized format and transmit it to the Internal Revenue Service ("IRS") or appropriate state authority. You must confirm that the return has been received and accepted by the appropriate authority and, if necessary, file the return using another method, such as mailing the return, in the event of rejection. We cannot guarantee that the taxing authority will accept your returns due to circumstances beyond our control. 

In certain circumstances where the Service cannot be used to file a return electronically, or where a taxing authority does not accept the electronic filing, you must submit a standard paper tax return. 

It is your responsibility to complete the input of tax information completely and accurately. Your returns are subject to evaluation by the taxing authorities receiving your tax return. You may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on a tax return. You agree to review your tax return for indications of errors before you file electronically or mail your printed return. 

2. No Tax or Professional Advice. 

We do not give tax advice or any other professional services or advice in connection with your use of the Service. Consult the services of a competent professional if you believe you need tax, financial, accounting, legal or any other professional service of advice. You acknowledge that we are only an intermediary between you and the IRS. 

3. Communications.

We may be required by law to send you communications about the Service. You agree that we may send these communications to you via email or by posting them on our websites. 

4. Account Security.

You are responsible for securely managing your password(s) for the Service and you must contact us if you become aware of any unauthorized access to your account. The Service may periodically be updated with tools, utilities, improvements, third party applications, or general updates to improve the Service. You agree to receive these updates. 

5. Payment. 

You agree that payment for use of this Service will be made through a valid credit card or if you have chosen to receive an Assisted Refund from the financial institution making such product available, by having the end-user fee and any other authorized bank fees and charges deducted from your federal and/or state refund, in accordance with the terms of your agreement with such institution. The charge for use of the Service is non-refundable unless otherwise specified in this Agreement. 

6. Limited Warranty. 

Jackson Hewitt Guarantees

• 100% Accuracy Guarantee
• Maximum Refund Guarantee
• Satisfaction Guarantee
• Transparent Pricing Guarantee

100% Accuracy Guarantee

Jackson Hewitt® warrants only to its registered users the accuracy of every form prepared using the Service. Jackson Hewitt guarantees its tax calculations as described in this Agreement. The term "Calculations" is defined to mean the numerical addition, subtraction or multiplication of numbers, and related automatic features that select numbers from tax tables. Calculations do not include any instance where a taxpayer can make a decision to substitute a number for the one automatically computed by the program, and Jackson Hewitt is not responsible for changes in tax law made by the Congress during tax season. We will pay any IRS penalties and/or interest resulting from an error in Jackson Hewitt's Online software program's calculations. You are responsible for notifying Jackson Hewitt promptly of any change in your email so that notices of necessary updates or corrections to remedy any errors can be provided by Jackson Hewitt. You are responsible for notifying Jackson Hewitt within 10 days of receipt of any notice of errors and/or interests and penalties from any tax authority resulting from your use of the Service. If the tax return can be amended to avoid or reduce your penalties and/or interests, you must file it on your own to limit further penalties and interest. We are not responsible for any interests and penalties resulting from your failure to enter all required information accurately, your willful or fraudulent omission or inclusion of information on your tax return, your misclassification of information on your tax return, your failure to notify Jackson Hewitt of your change of email address, or your failure to file an amended return to avoid or reduce your penalties and/or interests after receipt of such notice.

If you believe such a calculation error occurred and you have complied with the above conditions, please notify Jackson Hewitt in writing at Jackson Hewitt Inc., Attention - Client Care, 501 N. Cattlemen Road, Suite 300, Sarasota, FL 34232 as soon as you are aware of the error. You must include a copy of the IRS notice, a hard copy of the tax return, and your online username. The filing of such a claim shall constitute your authorization for Jackson Hewitt to obtain and review any copy and/or transcript of your tax return and any data files that may be in Jackson Hewitt's possession or control in order to evaluate your claim. You are responsible for paying any additional tax liability you may owe and providing assistance and additional information as reasonably requested by Jackson Hewitt.

Maximum Refund Guarantee

If you are entitled to a larger refund amount or must pay a smaller tax due amount using another tax preparation method other than Jackson Hewitt Online, then we will refund to you the applicable tax preparation fees paid by you for the Jackson Hewitt Online product/package you filed with (other product and service fees excluded). To qualify, the larger refund or smaller tax due cannot be attributed to variations in data you provided for tax preparation or for positions taken by you that are contrary to the law. Federal returns only. Same tax facts must apply. You must file an amended return with another paid tax preparation company and/or online provider by April 18, 2023 and submit your claim no later than October 15, 2023 with proof that the IRS accepted the positions taken on the amended return. This guarantee cannot be combined with the Satisfaction Guarantee.

Satisfaction Guarantee

If you are not 100% satisfied with Jackson Hewitt Online, we will refund your tax preparation fees. Printing or electronically filing your return reflects your satisfaction with Jackson Hewitt Online.

Jackson Hewitt Online Transparent Pricing Guarantee

You’ll pay tax prep fees of no more than $25 when you file with Jackson Hewitt Online, or we’ll refund your tax preparation fees.

Regardless of the complexity of your tax return or the number of states in which you must file, you are guaranteed to pay no more than $25 total tax prep fees ($25 federal, $0 states) when you file your own taxes with Jackson Hewitt Online or your tax prep fees back. Guarantee applies only to tax prep fees and does not include additional add-on services such as eCollect or Protection Plus fees.

3-Year Price Lock Guarantee

Applies only to all clients that filed taxes with Jackson Hewitt Online in the 2021 tax season. Locks in federal and state tax preparation fees at time of a client’s tax season 2021 checkout for tax season’s 2022 and 2023. Applies to tax preparation fees with Jackson Hewitt Online only and to no other product or service. Clients must use the same Jackson Hewitt Online account to file each year. Does not apply at retail locations.. Coupon code may be required to redeem.

TO THE FULL EXTENT PERMITTED BY LAW, THE FOREGOING SETS FORTH USER'S SOLE AND EXCLUSIVE REMEDY AND THE ENTIRE OBLIGATION OF JACKSON HEWITT AND ITS LICENSORS, AFFILIATES, AGENTS, SUBCONTRACTORS AND SUPPLIERS WITH RESPECT TO ANY CLAIMS WITH RESPECT TO ALLEGED COMPUTATIONAL ERRORS OR INACCURACIES IN THE PERFORMANCE OF THE SERVICE. 

7. Promotional Codes

The terms in this section apply to all Jackson Hewitt Online promotional codes distributed in the 2023 tax season (January 1 – October 15, 2023). Offer is valid on tax preparation fees for Jackson Hewitt® Online only and on no other product or service. May not be combined with any other offer, discount, or promotional price. Use your coupon code during filing in order to redeem. Limited time offer..

8. No Other Warranties.

EXCEPT AS EXPRESSLY PROVIDED ABOVE, THE SERVICE IS PROVIDED "AS-IS" AND, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, WE, AND OUR AFFILIATES, THIRD PARTY PROVIDERS AND LICENSORS DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE SERVICE, INCLUDING WARRANTIES FITNESS FOR A PARTICULAR PURPOSE, MERCHANTABILITY, OR NON-INFRINGEMENT. SOME STATES DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSIONS MAY NOT APPLY TO YOU. IN THIS EVENT, ANY IMPLIED WARRANTIES ARE LIMITED IN DURATION TO 60 DAYS FROM THE DATE OF THE SERVICE. HOWEVER, SOME STATES DO NOT ALLOW LIMITATIONS ON HOW LONG AN IMPLIED WARRANTY LASTS, SO THE ABOVE LIMITATION MAY NOT APPLY. THIS WARRANTY GIVES YOU SPECIFIC LEGAL RIGHTS, AND YOU MAY HAVE OTHER RIGHTS THAT VARY FROM STATE TO STATE. 

9. Limitation of Liability. 

OUR AND OUR LICENSORS' ENTIRE LIABILITY TO YOU FOR ANY REASON SHALL BE LIMITED TO THE AMOUNT PAID BY YOU FOR THE SERVICE. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, WE AND OUR LICENSORS ARE NOT LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL OR CONSEQUENTIAL DAMAGES (INCLUDING DAMAGES FOR LOSS OF BUSINESS, LOSS OF PROFITS OR INVESTMENT, LOSS OF DATA OR THE LIKE), WHETHER BASED ON BREACH OF CONTRACT, BREACH OF WARRANTY, TORT (INCLUDING NEGLIGENCE), PRODUCT LIABILITY OR OTHERWISE, EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. SOME STATES DO NOT ALLOW THE LIMITATION AND/OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATION OR EXCLUSION MAY NOT APPLY TO YOU. 

You agree to indemnify and hold Jackson Hewitt and its Affiliates, Suppliers, and Licensors harmless from any and all claims, liability and expenses, including reasonable attorneys' fees and costs, arising out of your use of the Service or breach of this Agreement (collectively referred to as "Claims"). We reserve the right, in our sole discretion and at our own expense, to assume the exclusive defense and control of any Claims. You agree to reasonably cooperate as requested by us in the defense of any Claims. 

10. Modifications. 

We reserve the right to change this Agreement at any time, and the changes will be effective when posted through the Service, on our website for the Service or when we notify you by other means. We may also change or discontinue the Service, in whole or in part. Your continued use of the Service indicates your agreement to the changes. 

11. Termination.

We may immediately, in our sole discretion and without notice to you, terminate this Agreement or suspend the Service if you fail to comply with this Agreement or if you no longer agree to receive electronic communications. Upon termination you must immediately stop using the Service. 

12. Security.

The protection of your financial and personal information is one of our most important responsibilities. The computer systems that we use employ a layered defense strategy of established technologies to protect your information, which include: computer anti-virus protection to detect and prevent viruses; firewalls to block unauthorized access by individuals or networks; intrusion detection to monitor systems to block and alert it to unauthorized access; secure transmissions technologies to protect your information; authentication technologies to validate your identity; and data integrity technologies to inspect the information you send to us to detect if the message was tampered with during transfer. In addition to these internet security features, the computer systems we employ use many other security safeguards designed to protect your information including physical, procedural and logical protections. 

You are the only person authorized to use your account for the Service. You are responsible for use of the Service. For security purposes, we will not provide return information if forgotten, erased or damaged due to system failure. We have taken great lengths to secure your information. You should print copies of your tax returns for your future use. 

13. Data Storage and Additional Information.

Information provided by you is stored on secure servers. The Service operates under very strict security protocols designed to protect your information. Extensive backup systems are designed to protect against data loss. Storing information on the secure servers enables tax information to be properly transferred to next year's tax return. This saves you even more time and eliminates the need to maintain and locate tax information next tax year. 

By using this system to prepare and submit your tax return, you authorize the disclosure to the IRS of all information pertaining to your use of this system, including your IP address and e-mail address. 

14. Privacy of Personal and Tax Return Information.

Our Privacy Policy is available for viewing on this website and each web page on this site has a link to the Privacy Policy. Jackson Hewitt and its affiliates reserve the right to periodically change the Privacy Policy. Such changes will be placed on this website, and you agree to assume responsibility to review any and all privacy notices posted there. 

In the event Jackson Hewitt receives a lawful subpoena of your tax information and data, we will comply with the law and will, whenever permitted, make reasonable efforts to notify you of such subpoena. The foregoing notwithstanding, Jackson Hewitt reserves the right to disclose your information. In response to legal process, for example, in response to a court order, subpoena, legal process, or other judicial, administrative, or investigative proceeding, or where Jackson Hewitt has a good faith belief that such disclosure is required by law. Jackson Hewitt may also disclose such information where Jackson Hewitt believes it is necessary to investigate, prevent, or take action regarding illegal activities, suspected fraud, situations involving potential threats to physical safety of any person, violations of the terms of use in this Agreement, or for other purposes permitted or required by law. In addition, Jackson Hewitt may transfer information about you if we are acquired by or merged with another company. 

15. Information Disclosure. 

We collect nonpublic personal information you have provided, such as your name, address, social security number and various income/deductions as calculated within the Service. Once you have accepted this Agreement, we will use the information as necessary to transact the filing of your tax return, for the payment of any necessary fees and to provide you information via e-mail about your e-file status and other issues that directly affect your tax return. We may also use your e-mail address to inform you of filing deadlines, tax law changes, tax planning opportunities and other items or services that may affect your tax planning or financial position. This information may include, for example, name, address, and other nonpublic personal information such as checking, debit and credit account information, balances, payment history, income, assets, social security number, and data regarding information, as well as system information and configuration, account number and demographic information about your tax return. All such use is subject to applicable laws and regulations. 

We do not sell any nonpublic personal information to third parties. 

16. Third Party Products. 

We have made arrangements with certain third party financial institutions that allow you to pay the balance due of your tax return via credit or debit card or apply for a tax refund related bank product. These are products and services of such third parties and we are not responsible therefor. Should you take advantage of any of these options, the applicable fees as well as the other terms and conditions of your use of any such option are solely between you and the third party institution.

17. Governing Law.

This Agreement shall be governed by and construed in accordance with the laws of the State of New Jersey. 

18. Third Party Beneficiary. 

Jackson Hewitt's licensors (including, without limitation, Drake Software) and third party suppliers and each of their respective affiliates are intended third party beneficiaries to this Agreement and shall have the right to enforce Jackson Hewitt's rights under this Agreement and the terms of this Agreement directly against you. 

19. Arbitration Agreement.

By accepting the Agreement electronically, the User acknowledges and agrees that the Arbitration Agreement set forth below is incorporated herein by reference, made a part of this Agreement, and is fully binding on you.

20. Entire Agreement. 

This Agreement contains the entire agreement between you and Jackson Hewitt with respect to the Service, and supersedes any prior statements or written or oral agreements with respect thereto.

Arbitration Agreement

PLEASE READ THIS ARBITRATION AGREEMENT CAREFULLY. IT PROVIDES THAT ANY DISPUTE MAY BE RESOLVED BY BINDING ARBITRATION RATHER THAN BY GOING TO COURT. THIS MEANS THAT YOU WILL NOT HAVE A RIGHT TO A JURY AND THAT YOU WILL NOT BE ABLE TO INITIATE OR PARTICIPATE IN A CLASS ACTION. IN ARBITRATION, A DISPUTE IS RESOLVED BY AN ARBITRATOR INSTEAD OF A JUDGE OR JURY. ARBITRATION PROCEDURES ARE MORE LIMITED THAN COURT PROCEDURES. YOU MAY “OPT OUT” OF THIS ARBITRATION AGREEMENT IN THE MANNER SET OUT BELOW.

By signing below, the person using the Jackson Hewitt online tax preparation service (the "Service") (“You,” “Your”, or “User”) and Jackson Hewitt Inc. (“Jackson Hewitt”, “We” or “Us”) acknowledge and agree that that You or We may elect to arbitrate or require arbitration of any “Dispute” or “Disputes” as defined below in accordance with the terms of this Arbitration Agreement:

A. Facts about arbitration. Arbitration is a process in which persons with a Dispute: (i) waive their rights to file a lawsuit and proceed in court and to have a jury trial to resolve their Disputes; and (ii) agree, instead, to submit their Disputes to a neutral third person (an arbitrator) for a decision. Each party to the Dispute has an opportunity to present some evidence to the arbitrator. Pre-arbitration discovery may be limited. Arbitration proceedings are private and less formal than court trials. The arbitrator will issue a final and binding decision resolving the Dispute, which may be enforced as a court judgment. A court rarely overturns an arbitrator's decision.

B. Persons covered by this arbitration agreement. This Arbitration Agreement covers, governs and applies to all “Disputes” between You and Us or Disputes or among You, Us and certain Related Parties. Related Parties include: (i) Jackson Hewitt’s former, present or future parents, subsidiaries and affiliated corporations, (ii) its independently owned, operated third-party franchisees, or (iii) any entity or person providing any product, service, advance, credit, financing, or assistance (collectively, “Services”) to you that relates in any way to Jackson Hewitt or the Jackson Hewitt Online Service Agreement (the “Agreement”), and (iv) any of the, successors, assigns, and present, former, or future officers, directors, agents, shareholders, employees, and representatives of the persons or entities listed in Sub-Parts (i) through (iii) of this Paragraph. When a Related Party demands arbitration under this Arbitration Agreement the terms “We” and “Us” shall also refer to the Related Party.

C. Meaning of Dispute. The terms “Dispute” or “Disputes” mean any claim, counterclaim, cross-claim, complaint, cross-complaint, controversy, or dispute between or among you, Jackson Hewitt, or a Related Party that arises under, out of, or relates in any way whatsoever to the Agreement, this Arbitration Agreement, or any Services that you receive, use, or obtain from or through Jackson Hewitt or a Related Party. The terms “Dispute” or “Disputes” include disputes arising under, out of, or relating in any way whatsoever to Services provided to you prior to the date of this Arbitration Agreement. The terms include any disputes arising under, out of, or related in any way whatsoever to any application by You to Jackson Hewitt or a Related Party even if You did not end up receiving or obtaining Services. The terms include any disputes related to collections, privacy, or the alleged improper disclosure of non-public information about You, credit reporting about You or furnishing of credit information about You to third-parties, and communications with You by cell phone, fax, text or auto-dialer.

Without limiting the generality of the foregoing, the terms “Dispute” or “Disputes” shall include: (i) any claim, controversy or dispute without regard to when it arose; whether it is based in contract, tort, statute, regulation, common law, or equity; or whether the remedy sought is legal or equitable, including claims for compensatory, monetary and/or punitive damages, restitution and/or disgorgement, or injunctions, (ii) any dispute asserted by You as a private attorney general, as a putative representative and/or member of a class of persons, or in any other representative capacity, and
(iii) any dispute concerning the formation, existence, validity, enforceability, revocation or scope of this Arbitration Agreement including any disputes about the arbitrability of any claim or cause of action. All such Disputes shall be referred to the Arbitrator.

D. No class action or public injunctive relief in arbitration. Disputes shall be resolved by binding arbitration only on an individual basis. THEREFORE, THE ARBITRATOR SHALL NOT CONDUCT CLASS ARBITRATION OR ENTER INJUNCTIVE RELIEF BEYOND THAT NECESSARY TO REMEDY YOUR OWN ALLEGED INJURY OR TO PREVENT FUTURE INJURY TO YOU ALONE.

E. Arbitration administrator, election to arbitrate and other arbitration procedure.

1. How to elect arbitration of a Dispute. You, We, or a Related Party may elect to arbitrate a Dispute at any time without regard to whether a lawsuit exists. You, We, or a Related Party may also elect to arbitrate a Dispute after a claim or counter-claim is filed in court. If You, We, or a Related Party starts or threatens a lawsuit, the named or threatened party or parties may elect arbitration. This election can be made in court papers in response to a lawsuit. It can be made if a lawsuit is started on an individual basis and then the plaintiff or plaintiffs try to pursue a class action or a claim for public injunctive relief.

   Before You commence arbitration of a Dispute, You must provide Us with a written Notice of Dispute that includes Your name, residence address, username (if applicable) and email address associated with Your account (if applicable), a detailed description of the Dispute, and the relief You seek. Before We commence arbitration of a Dispute against You, We will provide a written Notice of Dispute to You with a detailed description of the Dispute and the relief We seek. Any Notice of Dispute You send to Us should be mailed certified mail return receipt requested to Senior Paralegal, Jackson Hewitt Inc., 10 Exchange Place, 27th Floor, Jersey City, NJ 07302, ATTN: Dispute Notice.

2. Administration of the arbitration. The arbitration shall be administered by either the American Arbitration Association (1-800-778- 7879) http://www.adr.org or JAMS (1-800-352-5267) http://www.jamsadr.com. The recipient of a Demand shall respond in writing by certified mail return receipt requested within twenty (20) days. Regardless of who first demands arbitration, You may select between AAA or JAMS as the administrator. If You are the first person to demand arbitration, You must include Your selection of AAA or JAMS in Your demand. If We or a Related Party first demands arbitration, You must notify Us or the Related Party of your selection of AAA or JAMS within twenty (20) days in writing by certified mail return receipt requested of Your selection. You may include your selection in your response to the Demand. If You fail to timely notify Us or a Related Party of Your selection, then We or a Related Party may select between AAA and JAMS.

   The arbitration administrator and/or the arbitrator will apply the rules and procedures of the selected arbitration administrator applicable to consumer disputes, subject to, and to the extent consistent with, the express terms of this Arbitration Agreement, including (without limitation) the limitations on the arbitrator set forth in Paragraphs D, E, J, K & L of this Arbitration Agreement. You understand that You may obtain a copy of the rules and procedures by contacting the arbitration organization listed above.

3. You, We, or a Related Party may enforce this Arbitration Agreement. You, We, or a Related Party may seek to stay a lawsuit or enforce arbitration as provided for by law if either You or We fail to abide by the terms of this Arbitration Agreement. Without limiting the generality of the foregoing sentence, if You, We or a Related Party starts or threatens a lawsuit with respect to a Dispute or Disputes, the recipient of the threat or lawsuit may elect arbitration and may treat the starting or threatening of a lawsuit as a breach of this Arbitration Agreement if the other party does not agree to proceed to arbitration and stay any lawsuit within 7 calendar days of receipt of a Demand for arbitration or before the demanding party’s response date to the lawsuit, whichever is earlier.

4. Substitution of alternative arbitration administrator. If for any reason neither AAA nor JAMS is willing or able to act as the arbitration administrator in accordance with this Arbitration Agreement, one will be selected by a court, or by agreement of the parties to the arbitration, and the AAA rules in effect at the time the Demand for arbitration is made will govern the resulting arbitration (to the extent not inconsistent with this Arbitration Agreement) unless the parties otherwise agree. However, neither the court nor any party may select an arbitration administrator if that administrator’s arbitration rules would permit class wide or public injunctive relief contrary to this Arbitration Agreement. Similarly, if the AAA or JAMS rules are changed to allow class arbitration or public injunctive relief contrary to this Arbitration Agreement then it is disqualified from serving as the arbitration administrator.

F. Pre-Arbitration Informal Dispute Resolution Requirements. In the event a Dispute arises between Us, We are committed to working with you to reach a reasonable resolution. You and We agree that good faith informal efforts to resolve Disputes can result in a prompt, low‐cost and mutually beneficial outcome. You and We therefore agree that before either party commences arbitration against the other (or initiates an action in small claims court if a party so elects), We will personally meet and confer telephonically or via videoconference, in a good faith effort to resolve informally any Dispute covered by this Arbitration Agreement (“Informal Dispute Resolution Conference”). If You are represented by counsel, Your counsel may participate in the conference, but You will also participate in the conference.

The party initiating a Dispute must give notice to the other party in writing of its intent to initiate an Informal Dispute Resolution Conference (“Notice”), which shall occur within 45 days after the other party receives such Notice, unless an extension is mutually agreed upon by the parties. Notice to Us that You intend to initiate an Informal Dispute Resolution Conference should be mailed certified mail return receipt requested to Senior Paralegal, Jackson Hewitt Inc., 10 Exchange Place, 27th Floor, Jersey City, NJ 07302, ATTN: Informal Dispute Resolution Conference. The Notice must include: (1) Your name, telephone number, mailing address, e‐mail address associated with Your account (if you have one); (2) the name, telephone number, mailing address and e‐mail address of Your counsel, if any; and (3) a description of Your Dispute. We will provide notice to Your address on file. The Informal Dispute Resolution Conference shall be individualized such that a separate conference must be held each time either party initiates a Dispute, even if the same law firm or group of law firms represents multiple users in similar cases, unless all parties agree; multiple individuals initiating a Dispute cannot participate in the same Informal Dispute Resolution Conference unless all parties agree.

If You and We are unable to resolve a Dispute within 30 days after the applicable Informal Dispute Resolution Conference, either party may commence arbitration.

G. Selection of the arbitrator and law to be applied in arbitration. The arbitrator shall be selected in accordance with the applicable rules of the arbitration administrator provided, however, that the arbitrator must be a retired judge, and for matters in which the amount in controversy exceeds $100,000, the arbitrator shall have served at least 10 years as a judge. The arbitrator shall apply the Federal Arbitration Act, 9 U.S.C. §§ 1 -16 (FAA), and subject to the FAA and this Arbitration Agreement (including without limitation the limitations on the arbitrator set forth paragraphs D, E, J, K. & L), the applicable substantive law. The arbitrator shall apply applicable statutes of limitation and shall honor claims of privilege recognized at law. The arbitrator may decide, with or without a hearing, any motion that is substantially similar to a motion to dismiss or a motion for summary judgment under the Federal Rules of Civil Procedure.

H. Efficiency in Arbitration. To increase the efficiency of administration and resolution of arbitrations, You and We agree that in the event that there are one hundred (100) or more individual arbitrations of a substantially similar nature filed against Us by or with the assistance of the same law firm, group of law firms, or organizations, within a thirty (30) day period (or as soon as possible thereafter), the AAA shall (1) administer the arbitration demands in batches of 100 arbitrations per batch (plus, to the extent there are less than 100 arbitrations left over after the batching described above, a final batch consisting of the remaining arbitrations); (2) appoint one arbitrator for each batch; and (3) provide for the resolution of each batch as a single consolidated arbitration with one set of filing and administrative fees due per side per batch, one procedural calendar, one hearing (if any) in a place to be determined by the arbitrator, and one final award (“Batch Arbitration”).

1. Resolution of disagreement over application of Batch Arbitration. All parties agree that arbitrations are of a “substantially similar nature” if they arise out of or relate to the same event, act, omission, practice or factual scenario and raise the same or similar legal issues and seek the same or similar relief. To the extent the parties disagree on the application of the Batch Arbitration process, the disagreeing party shall advise the AAA, and the AAA shall appoint a sole standing arbitrator to determine the applicability of the Batch Arbitration process (“Administrative Arbitrator”). In an effort to expedite resolution of any such dispute by the Administrative Arbitrator, the parties agree the Administrative Arbitrator may set forth such procedures as are necessary to resolve any disputes promptly. The Administrative Arbitrator’s fees shall be paid by Us.

2. Cooperation in Batch Arbitration process. You and We agree to cooperate in good faith with the AAA to implement the Batch Arbitration process including the payment of single filing and administrative fees for batches of arbitrations, as well as any steps to minimize the time and costs of arbitration, which may include: (1) the appointment of a discovery special master to assist the arbitrator in the resolution of discovery disputes; and (2) the adoption of an expedited calendar of the arbitration proceedings. This Batch Arbitration provision shall in no way be interpreted as authorizing a class, collective and/or mass arbitration or action of any kind, or arbitration involving joint or consolidated claims under any circumstances, except as expressly set forth in this provision.

I. Payment of arbitration fees. Regardless of who demands arbitration, upon Your request, We or the Related Party (as applicable) will pay some of Your expenses associated with the arbitration, including a portion of the filing, administrative, hearing and arbitrator's fees (Arbitration Fees) if (i) You call us at 1-800-234-1040 to try and resolve the Dispute before arbitration, (ii) You send Us a written request via certified U.S. mail to Senior Paralegal, Jackson Hewitt Inc., 10 Exchange Place, 27th Floor, Jersey City, NJ 07302 at least thirty (30) days before arbitration, and (iii) You pay a portion of the Arbitration Fees not to exceed the amount required to file a lawsuit about the Dispute in state court. The amount of Arbitration Fees We will pay on Your behalf is the difference between the amount the arbitrator requires You to pay for arbitration and the amount required to file a lawsuit about the Dispute in state court. The arbitration hearing will be conducted in the county of Your residence, or within 30 miles from such county, or in the county in which the transaction under this Agreement occurred, or in such reasonably convenient place as shall be ordered by the arbitrator. Throughout the arbitration, each party shall bear their own attorneys' fees and expenses, such as witness and expert witness fees. If allowed by statute or applicable law, the arbitrator may award a party's reasonable attorneys' fees and expenses to the same extent as would be allowed if the case were heard in court. At the timely request of any party, the arbitrator shall provide a written explanation for the award. Subject to the FAA and the limitations set forth in this Arbitration Agreement, the arbitrator's award may be enforced by any court of competent jurisdiction.

J. Small claims tribunal. We will not demand arbitration of any lawsuit You bring (whether complaint, cross-claim or counterclaim) as an individual action in small-claims court; however, if such compliant, cross-claim or counterclaim is not brought on an individual only basis or is transferred or removed to a different court, We may then exercise our right to arbitrate a Dispute or Disputes according to this Agreement

K. Public Injunctive Relief. If Your Dispute involves a claim for public injunctive relief under California law or other similar law, You may bring that claim in court. If You bring that claim in court, You further agree that We may treat such a claim as a Dispute within the meaning of this Arbitration Agreement, and that We would then have the right to demand arbitration, and if You refuse our demand, to move to enforce arbitration in accordance with the terms of this Arbitration Agreement pursuant to the FAA. If We bring and lose that motion, your claim for public injunctive relief will be heard in court but You agree to stay Your claim in court for public injunctive relief pending (a) exhaustion of our right to appeal from the ruling against us, and (b) completion of arbitration of all other Disputes and entry of a final order or judgment with respect to confirmation of the resulting arbitral award. If We win our motion, Your claims for injunctive relief will be decided in arbitration in accordance with the terms of this Arbitration Agreement, meaning that the arbitrator can award only such injunctive relief as is necessary to remedy Your own alleged injury or to prevent future injury to You alone.

L. Governing law. The Arbitration Agreement is governed by the FAA and not by any state law governing arbitration, consolidation or joinder of parties.

M. Severability. If any portion of this Arbitration Agreement cannot be enforced, the unenforceable portion will be severed and the rest of this Arbitration Agreement will continue to apply, except that: (A) if it is finally determined the class action waiver contained in this Arbitration Cannot be enforced or the arbitrator (contrary to this Arbitration Agreement) purports to decide a Dispute on a class or other representative basis, only this sentence will apply and the remainder of this Arbitration Agreement will be void; and (B) If You bring a claim in court for public injunctive relief and a court determines that We or a Related Party may not enforce arbitration of that claim in accordance with the terms of this Arbitration Agreement (and that determination becomes final after all appeals have been exhausted), the claim for public injunctive relief will be determined in court and any claims seeking monetary relief of any kind whatsoever (including claims for restitution or disgorgement) will be arbitrated. In such a case, You agree that the court will stay the claim for public injunctive relief pending completion of arbitration of all other Disputes and entry of a final order or judgment with respect to confirmation of the resulting arbitral award. In no event will a claim for class relief (or for injunctive relief extending beyond Your own individual alleged injuries or remedies) be arbitrated.

N. Opt Out. If You do not want this Arbitration Agreement to govern your Dispute or Disputes, You must send us a signed notice within 60 calendar days after signing the Agreement. You must send the notice in writing addressed to: Senior Paralegal, Jackson Hewitt Inc., 10 Exchange Place, 27th Floor, Jersey City, NJ 07302. You must provide Your name, address and the date. You must state that You “opt out” of the arbitration Agreement. If You do not opt out in compliance with the instructions set forth in this paragraph, then this Arbitration Agreement will apply to a Dispute or Disputes. Notwithstanding anything to the contrary in this Agreement, if We make any future material modification to any provisions of this Agreement that govern the arbitration or resolution of Disputes, such changes will not apply to any Dispute between You and Us for which either party had previously provided a written Notice of Dispute to the other in accordance with this paragraph. Further, if We make any future material changes to the provisions of this Agreement that govern the arbitration or resolution of Disputes, You may reject such changes by sending a written notice of Your rejection decision to Us mailed certified mail return receipt requested to Senior Paralegal, Jackson Hewitt Inc., 10 Exchange Place, 27th Floor, Jersey City, NJ 07302, ATTN: Arbitration Opt-Out within 60 calendar days of the effective date of such modifications. Changes to this Arbitration Agreement do not provide You with a new opportunity to opt out of the Arbitration Agreement if You have previously agreed to a version of these Terms and Conditions and did not validly opt out of arbitration. If You reject any change or update to this Arbitration Agreement, and You were bound by an existing agreement to arbitrate Disputes, the provisions of this Arbitration Agreement as of the date You first accepted the Agreement (or accepted any subsequent changes to the Agreement) remain in full force and effect. We will continue to honor any valid opt outs of the Arbitration Agreement that You made to a prior version of the Agreement.

O. Binding effect. This Arbitration Agreement is binding upon You, Us, Your and Our respective heirs, successors, assigns, and any Related Party invoking or seeking to invoke the benefits of this Arbitration Agreement. This Arbitration Agreement continues in full force and effect, even if Your obligations have been paid or discharged through bankruptcy. This Arbitration Agreement survives any cancellation, termination, amendment, expiration or performance of the Agreement, this Arbitration Agreement, or any transaction between the parties or a Related Party and continues in full force and effect unless the parties otherwise agree in writing.