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Tax60 Terms of Service

Version 1.0 · Effective September 1, 2026 · Last updated September 1, 2026

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Effective September 1, 2026. These Terms of Service (the "Terms") are a binding agreement between you and PLUSH LLC, a Puerto Rico limited liability company doing business as Tax60 ("Tax60," "we," "us"), governing your use of the Tax60 iPhone app, its widgets and extensions, the tax60.app website, the Tax60 web viewer, and related services (together, the "Service"). The web viewer, share links, and CPA bundles exist only in the app versions that include them; where these Terms describe those channels, they govern them in those versions. By creating an account, subscribing, or using the Service, you accept these Terms, our Privacy Policy (https://tax60.app/legal/privacy), our Consumer Health Data Privacy Notice (https://tax60.app/legal/health-data), our Legal Process and Data Custody Policy (https://tax60.app/legal/legal-process), and our published Methodology (https://tax60.app/legal/methodology), each of which is part of these Terms.

These Terms contain an arbitration agreement and class-action waiver (Section 21) that affect how disputes are resolved, with a 30-day right to opt out. They also contain conspicuous statements that Tax60 is a record-keeping tool and not tax, legal, or accounting advice (Section 4), and that the record you create can be used against you (Section 5). Read them.

1. Who we are and how to reach us

Tax60 is operated by PLUSH LLC. Legal notices: legal@tax60.app or PLUSH LLC, Attn: Legal, 348 Calle Mendez Vigo 1001, Dorado, PR 00646, United States. Support: support@tax60.app. Privacy: privacy@tax60.app. We may send you notices by email to your account address or by notice within the app; you agree that such notices satisfy any requirement that a notice be in writing.

2. Eligibility

You may use the Service only if you:

  1. are at least 18 years old;
  2. reside in the United States or Puerto Rico. The Service is not offered to, and may not be used by, residents of the European Union, the European Economic Area, or the United Kingdom;
  3. have the legal capacity to enter into this agreement; and
  4. are not barred from using the Service under applicable law or a prior termination by us.

You do not need to hold a Puerto Rico Act 60 decree to use the Service, but the Service's rules, reminders and reports are written for Act 60 decree holders and bona fide residents of Puerto Rico.

3. What the Service is

Tax60 records facts on your iPhone: which jurisdiction you were in each calendar day, when you clocked in and out of work and in which jurisdiction, the documents you attach, and your confirmations and edits. From those facts the app computes the figures described in the Methodology, including the day counts used by the presence test under Treas. Reg. § 1.937-1(c), per-state day and workday counts, and hours worked by jurisdiction, and produces exports and audit binders. The Service also sends reminders about Act 60 program obligations (annual reports, donation deadlines, Form 8898) that you configure.

The Service is local-first: your iPhone is the system of record and performs every computation. Our servers store encrypted copies you can restore from, produce server-signed timestamps that prove when each record existed, deliver reminders, and manage your subscription. Section 6 explains the consequences of this design for your keys.

What the Service is not: it is not a tax preparer, a filing service, a tax or legal advisor, a certified public accountant, an attorney, an agent of any tax authority, or a guarantee of any tax result.

4. RECORD-KEEPING, NOT ADVICE

TAX60 IS A RECORD-KEEPING TOOL. IT IS NOT TAX ADVICE, LEGAL ADVICE, OR ACCOUNTING ADVICE, AND IT IS NOT A SUBSTITUTE FOR THE ADVICE OF A LICENSED TAX PROFESSIONAL OR ATTORNEY WHO KNOWS YOUR FACTS.

  1. What the app computes. Tax60 applies the published Methodology to the facts recorded on your device and displays the results: day counts, hour splits, threshold comparisons, and the status of each presence-test alternative. Every computed number is an arithmetic statement about your recorded facts under the stated rules, nothing more. Where a result depends on a rule whose authority is stated in the Methodology as guidance rather than regulation (the Publication 570 30-day travel rule) or on a reading that the regulation does not settle (the treatment of dual-presence days), the app shows the result both ways and labels it.
  2. Informational only. Displays such as "183 of 183," "pass," "fail," "pace," "days remaining," and projections are informational data statements with stated assumptions. They are not determinations of your residency, your tax home, your closer connection, your eligibility for any decree benefit, or your liability under any law. Only you, with your professional advisors, determine the positions you take on a tax return, in an annual report to DDEC, or in an examination.
  3. Inputs you attest. Presence-test alternatives 4 and 5 (earned income and significant connection) and every exception day (transit, medical, disaster) depend on facts you attest to. The app shows "needs your input — not evaluated" until you do. Tax60 does not verify your attestations.
  4. No professional relationship. Using Tax60, contacting support, or receiving a custodian declaration from us does not create an accountant-client, attorney-client, fiduciary, or advisory relationship. Communications with us are not privileged.
  5. The rules change. The Methodology states the rules and versions the app applies. Statutes, regulations, IRS publications, Puerto Rico law, and DDEC practice change, and we update the Methodology when they do; the app applies the ruleset version printed in the binder. You are responsible for confirming that the rules the app applied are the rules that govern your year.
  6. Persistent disclaimer. This Section is repeated in the app wherever a computed result or projection appears, on the cover of every binder, and in the Methodology. You agree that you have read and understood it.

5. THE RECORD MAY BE ADVERSE

A CONTEMPORANEOUS RECORD IS EVIDENCE. IT CAN SUPPORT YOUR POSITION, AND IT CAN CONTRADICT IT.

  1. Tax60 is designed for people who are actually compliant and want proof of it. The record it creates is as usable against you as for you. If your recorded days show that you did not meet a test, the record shows that.
  2. Your record exists on your device and, in encrypted form, on our servers. Its existence may be discoverable by a tax authority or an opposing party (for example, from a card statement showing your subscription), and a tax authority or court may compel you to produce it. Tax60 cannot produce readable versions of it for anyone (Section 13), but you may be required to.
  3. You decide what to produce. Tax60 does not decide, recommend, or influence what you produce to any authority or court, and does not produce anything on your behalf. The binder's cover carries a flag you set stating whether it was prepared during an examination.
  4. Edits, confirmations, and imported or range-entered history are labeled as such (Section 8) and cannot be removed from the record's history. A record edited to say something the underlying machine-generated samples do not support will show that contrast to anyone who reads it carefully.
  5. You accept the consequences of this design. If you want a record that can be adjusted after the fact to fit a position, Tax60 is not the product for you, and you should not subscribe.

6. Your account, your keys, your recovery phrase

  1. Account. You sign in with Sign in with Apple or with a one-time code sent to your email address. Keep your Apple ID and email secure; you are responsible for activity on your account. One person per account. One iPhone is designated your primary presence device; other devices you sign in on provide corroboration and viewing, as the app explains.
  2. You hold the encryption key. During onboarding your iPhone generates a data key and shows you a 24-word recovery phrase. The key is wrapped into your iCloud Keychain, which Apple end-to-end encrypts, and can be re-derived from the phrase. Tax60 never receives your data key, your key-encryption key, or your recovery phrase.
  3. Your responsibility for the phrase. You must record the recovery phrase in a safe place separate from your iPhone (a password manager or a printed copy in a secure location) and confirm in the app that you have done so. Anyone who has your phrase can read your record; treat it accordingly. Tax60 will never ask you for it, and any message that does is fraudulent.
  4. Lost keys mean lost data. If you lose access to your iCloud Keychain (for example, by losing all your Apple devices and your Apple ID) and you do not have your recovery phrase, your encrypted record cannot be decrypted by you, by us, or by anyone. Tax60 cannot recover it, has no override, and will not be liable for the loss. The automatic monthly export to your own iCloud Drive (Section 9.4) is your unencrypted backup; keep it enabled.
  5. Diagnostic grants. If you ask for support, you may create a diagnostic grant that packages app logs and health state, encrypts them, and gives you a one-time key to share with us. Only what you include is visible to us, and the grant expires automatically.

7. Subscriptions, free trial, and billing

  1. Plans and prices. Tax60 Audit-Ready is offered at US $49 per month or US $499 per year. Prices are in U.S. dollars and exclude sales, use, or similar taxes that Apple or we must collect, which are added at checkout where applicable. Additional seats, add-ons, or services we may offer are priced as shown at the time of purchase.
  2. Free trial. Each plan includes a 14-day free trial, available once per person. When you start a trial through the App Store, Apple places the subscription on file and charges the plan price automatically when the trial ends unless you cancel at least 24 hours before it ends; Apple sends you a reminder before the trial ends. Deleting the app does not cancel a trial or subscription.
  3. Automatic renewal. Subscriptions renew automatically at the then-current price for the same period (monthly or annual) until cancelled. You may switch between monthly and annual plans; Apple prorates changes made through the App Store under its rules.
  4. Purchases through the App Store. When you subscribe in the app, the purchase is made from Apple under Apple's Media Services Terms and Conditions. Apple handles billing, payment methods, receipts, cancellation, and refunds. To cancel, use iPhone Settings › [your name] › Subscriptions, or the Manage Subscription control in the app; cancellation takes effect at the end of the current paid period. Refund requests for App Store purchases are made to Apple (reportaproblem.apple.com); Apple decides them under its policies, and we cannot issue refunds for App Store purchases ourselves.
  5. Purchases on tax60.app. Where we offer purchases on our website, we bill you through our payment processor at the same plan prices. You may cancel at any time in your account settings, effective at the end of the current paid period. If you cancel a new web subscription within 14 days of its first charge, we refund that charge in full on request; otherwise, fees for the current period are not refundable except where the law requires a refund.
  6. Price changes. We may change prices for future periods. For App Store subscriptions, Apple notifies you in advance and, where its rules require, asks you to agree before a higher price takes effect. For web subscriptions, we email you at least 30 days before a price change takes effect; if you do not cancel before the next renewal, the new price applies. A price change never applies to a period you have already paid for.
  7. Offer codes and beta. Offer codes and extended trials are subject to the terms stated with the offer and may be redeemed once per person. Participants in a TestFlight beta use the app free while it is in beta under Apple's TestFlight terms; standard pricing applies when the released app is installed.
  8. Never hostage. If your subscription lapses, tracking continues on your device, your data remains on your device, and every export remains free, forever. Cloud sync becomes read-only (new records are not uploaded or committed) until you resubscribe. We never delete a lapsed account's data for non-payment.
  9. Failed payments. If a renewal payment fails, Apple or our processor retries it; if it cannot be collected, the subscription lapses under Section 7.8.

8. Accuracy, limitations, and provenance

  1. GPS and device limits. Location fixes have an accuracy radius that can range from a few meters to several kilometers, and can be wrong; fixes are not recorded when your iPhone is off, in Airplane Mode, out of battery, or when iOS suspends location delivery; iOS periodically asks whether to keep allowing background location, and a single tap on "Change to Only While Using" creates a gap in the record; Precise Location turned off yields approximate fixes that may not resolve a border. The app shows tracking-health warnings, marks gaps and ambiguous periods honestly, and never fills a gap with an assumption. It is your responsibility to keep permissions enabled, to review the daily confirmation, and to fill gaps by attestation where you can.
  2. Boundaries and classification. Jurisdiction classification uses bundled boundary data and the marine bands described in the Methodology. A fix whose accuracy circle crosses a boundary is marked ambiguous and never decides a day alone. Classification is not guaranteed to be correct for every fix; the record keeps the raw fixes and accuracy radii so that any classification can be checked.
  3. User-entered data. Confirmations, day types, hours, payors, attestations, exception tags, and attached documents are your statements. Tax60 records them as entered, labels them as attestations, and does not verify them.
  4. Imported and reconstructed history is not contemporaneous. History you import (including a competitor's export) or enter for a past date range is stored, displayed, and exported in a visibly distinct register labeled imported or range-entered, is excluded from the record's contemporaneous-capture percentage, and carries no server commitment earlier than the date it was entered. Tax60 never represents reconstructed history as contemporaneous and never markets the reconstruction of past years.
  5. Time zones and rules. The calendar-day convention, the dual-presence treatment, the marine bands, and the authority of each rule are stated in the Methodology, including the places where the governing regulation is silent. Where the regulation is silent, the app shows both readings.
  6. Reminders. Deadline reminders depend on the decree facts you enter and on the rules in the ruleset version in use. A missed or incorrect reminder does not excuse a filing obligation, and we are not responsible for the consequences of relying on a reminder.

9. Your record, your data

  1. You own your record. Everything you record, attach, confirm, or generate in the Service ("Your Record") is yours. We claim no ownership of it.
  2. Limited license to us. You grant us only the license needed to operate the Service: to store your encrypted blobs and their metadata, generate and store commitments, deliver content-free notifications, and transmit your encrypted data to devices, viewers, and share links you authorize. Because your data is encrypted with your key before it reaches us, this license does not and cannot include reading, analyzing, or using its contents.
  3. Export forever. You may export Your Record at any time, in every export format the app offers (CSV and JSON from the first release; the PDF binder and full evidence ZIP in the releases that add them), free of charge, including after your subscription lapses and during any legal hold. We will never charge for export or condition it on anything.
  4. Automatic monthly export. With your permission, the app writes a monthly export to a folder in your own iCloud Drive. This copy belongs to you, lives in your Apple account, and survives the Service. We recommend keeping it enabled.
  5. Deletion and retention. Retention tiers, date-range deletion, account deletion (with a seven-day grace period), and legal holds work as described in Privacy Policy Sections 6 and 7 and Legal Process Policy Section 6.
  6. Sharing. Share links, CPA bundles, and the web viewer, in the app versions that include them, are tools for you to give access to people you choose. You are responsible for whom you share with; a share link's key is in the link, and anyone who has the link can read what it contains until it expires or you revoke it.

10. Acceptable use

You agree not to:

  1. record, enter, import, attest to, tag, or attach anything you know to be false, or backdate, alter, or fabricate any part of Your Record, or use the Service to construct a record intended to misrepresent where you were, when you worked, or what treatment or event occurred;
  2. present any Tax60 export as contemporaneous when it contains imported or range-entered history, or remove or alter the provenance labels, examination flag, custody statement, or Methodology from a binder;
  3. represent that Tax60, any authority, or any court has accepted, certified, approved, or endorsed Your Record or your tax position;
  4. use the Service to track any person other than yourself, or install it on a device you do not own or control;
  5. share your account, run more than one primary presence device, or create accounts for others;
  6. interfere with the Service, probe or bypass its security, submit forged blobs or commitments, or attempt to obtain server timestamps for records other than through the app;
  7. reverse engineer, decompile, or copy the app except where the law expressly allows it, or use the Service to build a competing product;
  8. use automated means to access the Service other than through the app and web viewer, or resell the Service; or
  9. violate any law, or use the Service in any way that is unlawful in your jurisdiction.

We may suspend or terminate accounts used in violation of this Section (Section 20). Nothing in this Section limits your right to correct genuine errors in Your Record through the app's edit function, which logs every change and preserves the original.

11. Intellectual property

The Service, including its software, rules engine, boundary data compilation, designs, text, and trademarks (including "Tax60" and its logo), is owned by PLUSH LLC or its licensors and is protected by copyright, trademark, and other laws. Subject to these Terms, we grant you a personal, non-exclusive, non-transferable, revocable license to install and use the app on Apple devices you own or control, and to use the web viewer and website, for your own record-keeping. All rights not expressly granted are reserved. The Methodology text printed in your binder may be reproduced with the binder as part of Your Record.

If you send us feedback or suggestions, we may use them without obligation to you, but we will never use the contents of Your Record for anything, because we cannot read it.

12. Service continuity commitments

Because Your Record is meant to be produced years after it is made, we commit to the following:

  1. Two administrators. At all times at least two individuals hold administrative control of our code repository, our server infrastructure, our App Store account, and our domain, so that no single person's unavailability can stop the Service.
  2. Escrow. Our source code, deployment configuration, and the credentials needed to operate the Service are held in escrow with instructions that release them to the second administrator or a designated successor on the incapacity of the first.
  3. Read-only continuity mode. If the Service must wind down, or if our administrators fail to confirm operation for 60 consecutive days, the Service automatically enters a continuity mode in which sync and commitments continue in read-only form, exports and the web viewer keep working, and no data is deleted, for not less than twelve months from the start of continuity mode. We will notify you by email and in the app when continuity mode begins.
  4. Notice before shutdown. We will give at least 90 days' notice before permanently discontinuing the Service, during which every export remains available, and we will publish verification keys and documentation sufficient for the commitment chain to be verified without us.
  5. Your own copy. The automatic monthly export to your iCloud Drive (Section 9.4) and your device's local store mean that Your Record survives the Service regardless of the above.
  6. Successors. Any successor to the Service must honor these Terms, the Privacy Policy, and the Legal Process Policy for information already held, or give you 30 days' notice and a window to export and delete before any change.

Our Legal Process and Data Custody Policy is part of these Terms. In summary: our servers hold ciphertext, server-signed commitments, and account metadata; we cannot produce readable versions of Your Record for anyone; we disclose account metadata only under valid, specific legal process; we never voluntarily disclose anything to a tax authority; we notify you before complying unless a court or statute prohibits it; we contest overbroad and John Doe requests; you can place an audit hold and we place a hold when we receive process; and we never charge you for our response to process served on us. Custodian declarations describing the system are available as that Policy states.

14. Web viewer and shares

This Section applies in the app versions that include the web viewer and share links. The web viewer decrypts Your Record in your browser using a key you transfer from your phone by QR code or type from your recovery phrase; nothing decrypted is sent to us. You are responsible for the security of the browser and computer you use. Share links and CPA bundles are described in Section 9.6.

15. Beta software

Features labeled beta, and any build distributed through TestFlight, may change, be withdrawn, or contain errors. Records you create in a beta build carry into the released app and remain Your Record under Section 9. Apple's TestFlight terms apply to TestFlight builds.

16. Third-party services and Apple-specific terms

  1. Apple services. Sign in with Apple, the App Store, Apple Push Notification service, iCloud Keychain, and iCloud Drive are provided by Apple under Apple's terms. Your Apple ID and iCloud account are yours to secure; if you lose access to them, Section 6.4 applies.
  2. Apple as third-party beneficiary. These Terms are between you and PLUSH LLC, not Apple. Apple is not responsible for the app or its content. You acknowledge that Apple and Apple's subsidiaries are third-party beneficiaries of these Terms and may enforce them against you. The license in Section 11 is limited to use on Apple-branded products you own or control, as permitted by the Usage Rules in the App Store Terms of Service. Tax60, not Apple, is solely responsible for maintenance and support, for product warranties to the extent not disclaimed, for addressing any claim that the app fails to conform to a legal or regulatory requirement, for consumer-protection and similar claims, and for the investigation, defense, settlement, and discharge of any claim that the app infringes a third party's intellectual property rights. If the app fails to conform to any applicable warranty, you may notify Apple, and Apple will refund the purchase price of the app to you; to the maximum extent permitted by law, Apple has no other warranty obligation with respect to the app. You represent that you are not located in a country subject to a U.S. Government embargo or designated a "terrorist supporting" country, and that you are not on any U.S. Government list of prohibited or restricted parties. You must comply with applicable third-party terms when using the app.
  3. Other third parties. Our service providers are listed at https://tax60.app/legal/subprocessors. We are not responsible for third-party services you choose to use with the Service.

17. Disclaimers

EXCEPT AS EXPRESSLY STATED IN THESE TERMS, THE SERVICE IS PROVIDED "AS IS" AND "AS AVAILABLE." TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT, AND ANY WARRANTY ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. WE DO NOT WARRANT THAT THE SERVICE WILL BE UNINTERRUPTED, ERROR-FREE, OR SECURE; THAT ANY LOCATION FIX, CLASSIFICATION, COUNT, OR COMPUTATION WILL BE ACCURATE OR COMPLETE; THAT ANY RECORD WILL BE ACCEPTED BY ANY TAX AUTHORITY, COURT, OR OTHER PERSON; OR THAT USE OF THE SERVICE WILL RESULT IN ANY TAX OUTCOME, INCLUDING QUALIFICATION AS A BONA FIDE RESIDENT OF PUERTO RICO, RETENTION OF ANY DECREE BENEFIT, OR AVOIDANCE OF ANY TAX, PENALTY, OR INTEREST.

Some jurisdictions do not allow the exclusion of implied warranties, so some of the above may not apply to you; in that case implied warranties are limited to the minimum duration and scope the law allows. Nothing in these Terms limits rights that the law gives consumers and that cannot be waived.

18. Limitation of liability

  1. Excluded losses. TO THE FULLEST EXTENT PERMITTED BY LAW, PLUSH LLC, ITS MEMBERS, MANAGERS, EMPLOYEES, CONTRACTORS, AND SERVICE PROVIDERS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, DATA, OR GOODWILL, ARISING OUT OF OR RELATING TO THE SERVICE OR THESE TERMS, HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
  2. Tax outcomes excluded. WITHOUT LIMITING SECTION 18.1, WE WILL NOT BE LIABLE FOR ANY TAX, ADDITIONAL TAX, PENALTY, ADDITION TO TAX, INTEREST, FINE, LOSS OR DENIAL OF ANY DECREE BENEFIT, EXEMPTION, EXCLUSION, CREDIT, OR ELECTION, COST OF AN EXAMINATION, AUDIT, OR PROCEEDING, PROFESSIONAL FEES, OR ANY OTHER CONSEQUENCE OF ANY DETERMINATION BY A TAX AUTHORITY, COURT, OR AGENCY, WHETHER OR NOT RELATED TO ANY ERROR, OMISSION, GAP, MISCLASSIFICATION, OR COMPUTATION IN THE SERVICE OR TO ANY CONTENT OF YOUR RECORD.
  3. Cap. TO THE FULLEST EXTENT PERMITTED BY LAW, OUR TOTAL LIABILITY FOR ALL CLAIMS ARISING OUT OF OR RELATING TO THE SERVICE OR THESE TERMS WILL NOT EXCEED THE GREATER OF (A) THE AMOUNTS YOU PAID TO US OR TO APPLE FOR THE SERVICE IN THE TWELVE MONTHS BEFORE THE EVENT GIVING RISE TO THE CLAIM, AND (B) ONE HUNDRED U.S. DOLLARS (US $100).
  4. Basis of the bargain. The limitations in this Section are an essential basis of the bargain between you and us, reflect the allocation of risk in a service priced at $49 per month, and apply even if a limited remedy fails of its essential purpose. They do not limit liability for our fraud, our gross negligence or willful misconduct, death or personal injury caused by our negligence, or any liability that the law does not allow to be limited, and they do not limit your non-waivable consumer rights.

19. Indemnification

You will defend, indemnify, and hold harmless PLUSH LLC and its members, managers, employees, and contractors from any third-party claim, and the resulting losses, liabilities, and reasonable attorneys' fees, arising out of (a) your breach of Section 10 (Acceptable use), including any falsification of Your Record; (b) your use of the Service in violation of law; or (c) your infringement of a third party's rights in documents you attach or share. We will notify you promptly of any such claim and let you control its defense with counsel of your choosing, subject to our right to participate at our own expense, and you will not settle any claim that imposes obligations on us without our written consent.

This Section does not apply to, and you will never be asked to pay, our costs of responding to legal process concerning your account (Legal Process Policy Section 7), or any claim arising from our own breach, negligence, or misconduct.

20. Termination

  1. By you. You may stop using the Service and delete your account at any time (Privacy Policy Section 7). Deleting your account does not refund any fees except as Section 7 provides.
  2. By us. We may suspend or terminate your access if you materially breach these Terms (including Section 10), if the law requires it, or if we discontinue the Service under Section 12.4. Except where the breach involves falsification, fraud, or a threat to the Service's security or to other users, we will give you notice and 14 days to cure before terminating.
  3. Effect. On termination for any reason, your license to use the app ends, but export remains available for at least 90 days after termination (and, where the account is not deleted, indefinitely), your data on your device remains yours, and Sections 4, 5, 6.4, 8, 9, 11, 12, 13, 17, 18, 19, 21, 22, and 24 survive.

21. Dispute resolution: binding individual arbitration, class waiver, and opt-out

Please read this Section carefully. It requires you and us to resolve disputes through binding individual arbitration rather than in court, except as stated below, and it waives class and representative actions and jury trials. You may opt out within 30 days (Section 21.9).

  1. Informal resolution first. Before starting arbitration or a small-claims action, the party with a claim must send the other a written notice of dispute (to legal@tax60.app or the mailing address in Section 1; we will send ours to your account email) describing the claim and the relief sought. The parties will try in good faith to resolve the dispute for 60 days after the notice is received, including at least one telephone or video conference if either party requests it. Any statute of limitations is tolled during this period.
  2. Agreement to arbitrate. If the dispute is not resolved, any dispute, claim, or controversy arising out of or relating to these Terms, the Service, Your Record, or our relationship, whether based in contract, tort, statute, or any other theory, and including disputes about the scope or enforceability of this Section (other than Section 21.6, which a court decides), will be resolved by binding individual arbitration administered by the American Arbitration Association ("AAA") under its Consumer Arbitration Rules in effect when arbitration is started (available at adr.org), as modified by this Section. The Federal Arbitration Act (9 U.S.C. § 1 et seq.) governs this Section.
  3. Small-claims carve-out. Either party may instead bring an individual claim in small-claims court (in Puerto Rico, a claim within the jurisdiction of the Court of First Instance's small-claims procedure; elsewhere, the small-claims court of the county where you reside), so long as the claim stays in that court and proceeds on an individual basis. If a small-claims action is removed or transferred to a court of general jurisdiction, either party may compel arbitration.
  4. Injunctive relief carve-out. Either party may seek a temporary restraining order or preliminary injunction in court to prevent infringement or misuse of intellectual property, unauthorized access to the Service, or falsification affecting the Service's integrity, without waiving arbitration of the underlying dispute.
  5. Procedure. One neutral arbitrator decides the dispute. The arbitrator must follow these Terms and applicable law, may award any individual relief a court could award, and will issue a reasoned written decision. Hearings are held by video or telephone unless the arbitrator finds an in-person hearing necessary, in which case it takes place in the county (or, in Puerto Rico, the municipality) where you reside, or in San Juan, Puerto Rico, at your election. The arbitrator's award is final and may be entered as a judgment in any court of competent jurisdiction. The arbitrator may award attorneys' fees only where a statute or these Terms allow it.
  6. Class and representative waiver. You and we agree that each may bring claims against the other only in an individual capacity, and not as a plaintiff or class member in any purported class, consolidated, collective, or representative proceeding. The arbitrator may not consolidate more than one person's claims or preside over any class or representative proceeding, and may award relief only to the individual party seeking it and only to the extent needed to provide relief warranted by that party's individual claim. If a court decides that this waiver is unenforceable as to a particular claim or request for relief, that claim or request (and only that one) will be severed and litigated in court under Section 22 after the arbitration of all other claims concludes.
  7. Fees. AAA's Consumer Arbitration Rules fee schedule governs. You pay only your consumer filing fee; we pay all other AAA filing, administrative, and arbitrator fees. If you prevail on a claim for $10,000 or less, we will reimburse your filing fee. If the arbitrator finds that a claim was filed for harassment or is patently frivolous, the AAA rules on fee allocation apply.
  8. Coordinated filings. If 25 or more demands raising similar claims are filed against us by the same or coordinated counsel, the AAA's Mass Arbitration Supplementary Rules apply; demands are administered in batches of 25, each batch assigned to a single arbitrator, and the parties will cooperate on a bellwether and mediation process before the remaining batches proceed. Statutes of limitations are tolled while a demand awaits its batch.
  9. 30-day opt-out. You may opt out of this arbitration agreement by emailing legal@tax60.app, or mailing the address in Section 1, within 30 days after you first accept these Terms, with your name, your account email, and a statement that you opt out of arbitration. Opting out does not affect any other part of these Terms and does not affect a prior arbitration agreement you accepted; if you have opted out, Section 22 governs disputes. Changes to this Section 21 after you accept these Terms do not apply to disputes already the subject of a notice under Section 21.1, and you may opt out of any changed arbitration terms within 30 days of their effective date without affecting your acceptance of the rest of the Terms.
  10. Jury waiver. To the extent any dispute proceeds in court rather than arbitration, you and we each waive the right to a jury trial to the fullest extent permitted by law.
  11. Survival and severability. This Section survives termination of these Terms and your account. If any part of this Section other than Section 21.6 is found unenforceable, the remainder applies.

22. Governing law and venue

These Terms and any dispute arising out of or relating to them or the Service are governed by the laws of the Commonwealth of Puerto Rico and applicable United States federal law, without regard to conflict-of-law rules, except that the Federal Arbitration Act governs Section 21. Subject to Section 21, the state and federal courts located in San Juan, Puerto Rico (the Court of First Instance, San Juan Part, and the United States District Court for the District of Puerto Rico) have exclusive jurisdiction over any dispute, and you and we consent to their personal jurisdiction and venue; a small-claims action under Section 21.3 may proceed where that Section allows. Nothing in this Section deprives you of the protection of consumer laws of the state where you reside that cannot be waived by agreement. These Terms are written in English; if we provide a Spanish translation, it is for convenience and the English text controls.

23. Changes to these Terms

We may revise these Terms. For material changes we will give at least 30 days' notice by email to your account address and by notice in the app, with a dated archive of prior versions at https://tax60.app/legal/terms/versions. Changes take effect on the stated effective date; continued use after that date means you accept them. If you do not accept a change, export Your Record and delete your account before the effective date; you may request a pro-rata refund of prepaid web-subscription fees for the unused period in that case (App Store refunds remain with Apple). No change will retroactively reduce our commitments in Sections 9.3 (export forever), 12 (continuity), or 13 (custody and legal process) as to records already made, and no change will impose fees for export.

24. General

  1. Entire agreement. These Terms, with the documents they incorporate, are the entire agreement between you and us about the Service and supersede prior agreements.
  2. Severability. If any provision is held unenforceable, it will be enforced to the maximum extent permitted and the rest remains in effect, subject to Section 21.6.
  3. No waiver. Our failure to enforce a provision is not a waiver of it.
  4. Assignment. You may not assign these Terms. We may assign them to a successor under Section 12.6.
  5. Force majeure. Neither party is liable for delay or failure caused by events beyond its reasonable control, except that our continuity commitments in Section 12 continue to apply.
  6. Export control. You may not use or export the app in violation of U.S. export laws.
  7. Consumer-protection notices. California residents may contact the Complaint Assistance Unit of the Division of Consumer Services of the California Department of Consumer Affairs at 1625 North Market Blvd., Suite N 112, Sacramento, CA 95834, or (800) 952-5210. Puerto Rico residents may contact the Department of Consumer Affairs (DACO).
  8. Headings and interpretation. Headings are for convenience. "Including" means "including without limitation."

25. Contact

PLUSH LLC, doing business as Tax60 348 Calle Mendez Vigo 1001, Dorado, PR 00646, United States Legal: legal@tax60.app · Support: support@tax60.app · Privacy: privacy@tax60.app