Legal Disclaimer & AI Advisory Notice

1. Informational & Advisory Planning Purpose

The content, calculations, models, estimates, and conversational answers provided by Professor.tax (including all AI advisor personas such as Marcus Vance, CPA, Alexander Vance, J.D., and Elena Rostova, EA) are made available strictly for informational, educational, and tax return preparation assistance.

The software simulates mathematical outcomes under Title 26 of the United States Code (Internal Revenue Code), Treasury Regulations, and state tax statutes. It does not replace individualized human professional legal or financial advice tailored to your complete, unstated facts and circumstances.

2. Nature of Artificial Intelligence & Error Disclosures

Artificial intelligence systems, including large language models and neural-symbolic engines, can produce unexpected errors, omissions, arithmetic discrepancies, or out-of-date regulatory interpretations. While our engineering team applies rigorous deterministic constraints and validation logic, no algorithmic output is guaranteed to be 100% error-free.

You acknowledge that you are responsible for reviewing all numbers, classifications, entity mappings, and tax calculations before acting upon them or incorporating them into legal or financial filings.

3. Requirement for Professional CPA / EA Review

Tax laws are subject to frequent administrative updates, judicial rulings, and discretionary audits by the IRS, California Franchise Tax Board (FTB), New York State Department of Taxation and Finance, and other local authorities.

To ensure compliance and protect your interests, you should submit the summaries, schedules, and memos generated by Professor.tax to a qualified, licensed tax professional (CPA, EA, or tax attorney) who can examine your primary source records and formally sign as your paid preparer.

4. No Attorney-Client or Paid Preparer Relationship Created

Interacting with Professor.tax, utilizing its automated features, or conversing with AI chatbot advisors does not create an attorney-client relationship, a fiduciary relationship, or a formal tax return preparer-client relationship between you and Professor.tax or its parent entities.

A formal tax preparation or advisory relationship is established only if you enter into a separate, written engagement agreement directly with a verified third-party CPA practice licensed to practice in your jurisdiction.

5. IRS Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in communications generated by the platform is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

6. Limitation of Liability

To the maximum extent permitted by applicable law, Professor.tax, its founders, engineers, affiliates, and licensors shall not be liable for any direct, indirect, incidental, consequential, special, or exemplary damages—including but not limited to penalties, interest, missed deductions, or additional tax assessments levied by any taxing authority—arising from your use of or reliance upon the calculations and recommendations provided by the software.