January 20XX

Re: Engagement Letter

Dear Client:

You have indicated you wish to engage our firm to prepare your 20XX tax returns and related schedules.  We are pleased to have you as our client and look forward to providing professional tax services for you.

Fees:

Our fee will be based on the number of hours necessary to professionally prepare and review your returns at the appropriate rates, plus out-of-pocket expenses.  Our fee will be a minimum of $250 for a Federal and State return (excluding children’s returns).

Preparation:

The Internal Revenue Service Code and the Treasury Regulations continue to regulate “Professional Tax Preparers” such as Jump, Scutellaro and Company, L.L.P.  Accordingly, we are required to check more information and submit additional data when required.   The Code and Regulations provide numerous civil penalties for our failure to comply with these provisions.  Therefore, we must share our responsibility for preparing an accurate and timely filed return with you.

Tax Examinations:

Should your return be selected for examination at a later date, we will be happy to represent you, and the time so spent will be billed to you as an additional charge or you can take advantage of our Audit Fee Protection program which will allow you to pay one price now and be protected from the cost in the future.  Details on this program will be sent with your tax returns.

                                                                 Very truly yours,

                                                                 Jump, Scutellaro and Company, L.L.P.

                                                                 Certified Public Accountants

I (we) have read the above engagement letter and agree to the provisions contained therein.  Furthermore, the information supplied therein is for the preparation of my (our) income tax return(s) and is true and complete to the best of my (our) knowledge.  I (we) have kept receipted bills, checks, a record book or some other evidence to substantiate all claims on the return.

Signed:                                                                                           Date:                                 

Signed:                                                                                           Date: