Subscriber Terms of Service
Last updated: October 8, 2026
FTD_LGL_Subscriber_ToS_v1 | Effective: July 15, 2026 | Fbaum Enterprises LLC | Route: tools.federaltaxdesk.com/terms
The Federal Tax Desk and its Tools are offered as a beta service. Features, pricing, and these Terms may change as the service develops.
1. Acceptance of Terms
By accessing or using any tool at tools.federaltaxdesk.com (the "Tools"), or by subscribing to The Federal Tax Desk newsletter at federaltaxdesk.com (the "Newsletter"), you agree to these Terms of Service. If you do not agree, do not use the Tools or subscribe to the Newsletter. The Federal Tax Desk is published by Fbaum Enterprises LLC, a Florida limited liability company.
2. Description of Service
The Federal Tax Desk provides a newsletter and a set of calculation and reference tools for tax practitioners, including but not limited to IRS transcript decoding, collection statute expiration date (CSED) calculation, and related reference tools (each a "Tool," collectively the "Tools"). The Tools produce calculation outputs and reference information based on the Internal Revenue Manual (IRM), Internal Revenue Code (IRC), and other primary IRS and Treasury authorities cited within each Tool's output.
3. Disclaimer of Professional Advice; Limitation of Liability
FTD designed the Tools for licensed tax professionals, including but not limited to Enrolled Agents, CPAs, and attorneys, who are subject to Circular 230; individual taxpayers can also use some Tools for their own returns. The Tools do not constitute tax advice, legal advice, or written advice subject to Circular 230 §10.37. Use of the Tools does not satisfy a practitioner's obligation to exercise due diligence under Circular 230 §10.22, or the requirement of Circular 230 §10.35 that a practitioner possess the necessary competence to engage in practice before the Internal Revenue Service. OPR Alert 2026-19 (June 24, 2026), which addresses AI tools, says that technology is not a substitute for professional judgment and that final decisions must rest with qualified professionals. The Tools are not generative AI tools, but the same rule applies to them: the practitioner makes the final decision. The practitioner must independently verify every Tool output before relying on it in a client matter or submission to the IRS. An individual taxpayer who uses a Tool for their own return makes their own final decision and should check the result against the law and IRS sources the result cites before relying on it.
To the fullest extent permitted by law, Fbaum Enterprises LLC disclaims all warranties, express or implied, regarding the Tools and the Newsletter, including but not limited to warranties of accuracy, merchantability, and fitness for a particular purpose. Fbaum Enterprises LLC's total liability arising from your use of the Tools or the Newsletter is limited to the greater of (a) the amount you paid for your Newsletter subscription in the twelve (12) months preceding the claim, or (b) one hundred dollars ($100). Fbaum Enterprises LLC is not liable for any indirect, incidental, or consequential damages, including damages arising from reliance on a Tool output or Newsletter content in a client matter.
4. Subscription and Billing
Newsletter subscriptions are processed through Substack's platform and are subject to Substack's own terms of service and payment processing (via Stripe). Current pricing: $19/month or $179/year (standard annual). Subscribers on the $179/year plan at the time of any future price change are grandfathered at that rate for the duration of their subscription. Tool access at tools.federaltaxdesk.com is free and available to anyone; it does not require a Newsletter subscription and is not sold or billed separately. The paid Newsletter subscription is a separate product covering the Deep Dive, Week in Tax, and other subscriber-only content.
5. Data Handling and IRC §7216
FTD is not a tax return preparer under IRC §7216(a) and Treas. Reg. §301.7216-1(b)(2). FTD’s tools estimate, check, and analyze; they do not prepare or file income tax returns. FTD does not hold itself out as providing return-preparation services, or auxiliary services in connection with preparing tax returns. §7216 therefore does not govern how FTD handles what you enter in its tools. Each Tool's compliance card describes what the Tool does with what you enter, including what its optional email and share features send. Do not enter a client's name, Social Security number, EIN, or other taxpayer-identifying information into any Tool.
6. Circular 230 Compliance Statement
Element 5 of every Tool's compliance card carries this statement: "FTD built this tool for tax practitioners subject to Circular 230. Use of this tool does not satisfy the practitioner's obligation to exercise due diligence under Circular 230 §10.22, or the requirement of Circular 230 §10.35 that a practitioner possess the necessary competence to engage in practice before the Internal Revenue Service. The practitioner must independently verify tool outputs before relying on them in client matters or submissions to the IRS. OPR Alert 2026-19 (June 24, 2026), which addresses AI tools, says that technology is not a substitute for professional judgment and that final decisions must rest with qualified professionals. This tool is not a generative AI tool, but the same rule applies to it: the practitioner makes the final decision." On Tools that individual taxpayers can also use, the first sentence says so and a closing sentence addresses the taxpayer; some cards replace or expand the third sentence with a caution specific to their Tool.
7. Corrections and Error Reporting
If you believe a Tool output or Newsletter statement is incorrect, email forrest@federaltaxdesk.com with: (a) the specific claim or output you believe is wrong, (b) what you believe the correct answer is, (c) the source supporting your correction, and (d) your contact information. You do not need to be a subscriber to report an error. FTD reviews each report and publishes corrections on the affected page with a dated note.
8. Indemnification; Governing Law
You agree to indemnify and hold harmless Fbaum Enterprises LLC, its sole member, and its contributors from any claim arising from your use of the Tools or Newsletter in a client matter, including any claim that you failed to independently verify a Tool output before relying on it. These Terms are governed by the laws of the State of Florida, without regard to its conflict-of-laws principles. Any dispute arising under these Terms will be resolved in the state or federal courts located in Florida.
9. Modifications to These Terms
Fbaum Enterprises LLC may update these Terms from time to time. Material changes will be noted with a new effective date at the top of this page. Continued use of the Tools or Newsletter after a change takes effect constitutes acceptance of the updated Terms.
10. Contact
Fbaum Enterprises LLC | Florida | EIN 88-3150029
General contact: forrest@federaltaxdesk.com
Error reporting: forrest@federaltaxdesk.com