Terms of Service

1. Acceptance of Terms

By accessing or using the 5472Direct website, application, checkout, generated documents, optional IRS Direct Delivery feature, and related services (collectively, the “Service”), you agree to be bound by these Terms of Service (the “Terms”). If you do not agree, do not use the Service.

2. Contracting Party

The Service is operated by ThibaultC LLC, d/b/a 5472Direct (“5472Direct,” “we,” “us,” or “our”). Our mailing address is:

ThibaultC LLC d/b/a 5472Direct
30 N Gould St
STE R
Sheridan, WY 82801
USA

3. Eligibility and Permitted Use

You represent and warrant that:

• You are at least 18 years old and legally able to enter into a binding contract.
• If you use the Service for a business or entity, you have authority to bind that business or entity to these Terms.
• All information you submit is truthful, accurate, current, and complete.
• You will not use the Service for any unlawful, fraudulent, misleading, abusive, or sanctioned activity.
• You will not interfere with the Service, attempt unauthorized access, reverse engineer the platform except where prohibited by law, or use automated means to scrape or abuse the Service.

4. Description of Service

5472Direct provides a self-service software platform that helps users prepare Form 5472, Pro Forma Form 1120, and certain related filing materials based on user-supplied information and transaction imports. The Service may also generate downloadable PDFs and filing support materials.

For eligible users who purchase it, 5472Direct also offers an optional IRS Direct Delivery feature. If selected, 5472Direct acts solely as a mechanical transmission agent to electronically or digitally transmit your self-prepared documents to the IRS through third-party providers.

We do not review your specific facts for legal sufficiency, determine whether you have selected the correct forms, verify the accuracy of your tax positions, or provide personalized tax planning or legal guidance.

5. User Responsibilities

You acknowledge and agree that:

• You are solely responsible for the accuracy, completeness, and legality of all information you provide.
• You must carefully review all generated documents before filing, signing, transmitting, downloading, or relying on them.
• You are solely responsible for meeting all filing deadlines and for determining whether the Service is appropriate for your facts.
• You should consult a qualified tax professional or attorney if you have any uncertainty about your filing obligations or reporting positions.
• You are responsible for maintaining your own copies of forms, records, receipts, and related communications.

6. Electronic Signatures and IRS Direct Delivery

If you use the optional IRS Direct Delivery feature, you may be asked to review your filing package, provide an electronic signature where required, or otherwise confirm that we should transmit the prepared documents based on the information you provided. By signing where required, or by purchasing or otherwise authorizing IRS Direct Delivery, you acknowledge and agree that:

• Perjury declarations for signed filings: For any filing that requires your signature or other declaration under penalties of perjury, you confirm that you have examined the return and accompanying materials and, to the best of your knowledge and belief, they are true, correct, and complete.
• Legal equivalence: Where a signature is required, your electronic signature is the legally binding equivalent of your handwritten signature to the fullest extent permitted by law.
• Authorization to transmit: When you purchase or otherwise authorize IRS Direct Delivery, you authorize 5472Direct and its service providers to transmit the prepared documents to the IRS on your behalf based on the information you provided. Where a signature is required, you also authorize us to apply your electronic signature. For documents that do not require a signature, your purchase or other explicit authorization is your instruction to transmit the prepared document.
• No delivery guarantee: 5472Direct does not guarantee uninterrupted service, immediate transmission, successful IRS receipt, or acceptance by a specific deadline.
• Third-party and IRS risk: We are not responsible for rejection, delay, or failure caused by inaccurate user data, illegible signatures, missing FTINs, third-party outages, fax congestion, IRS systems, or governmental processing delays.

You should submit well before any filing deadline. You remain solely responsible for late filings, rejected submissions, penalties, interest, and any required follow-up with the IRS.

7. Accounts and Security

You may need to create an account to access parts of the Service. You are responsible for maintaining the confidentiality of your login credentials and for all activity occurring under your account. You must promptly notify us of any suspected unauthorized use or security incident involving your account.

8. Fees, Payments, Taxes, and Refunds

Pricing is shown in the Service at the time of purchase. By purchasing, you authorize our third-party payment processor to charge the selected amount and any applicable taxes or fees.

Final sale policy: Except where required by applicable law, or unless we expressly agree otherwise in writing, all fees are final and non-refundable once a filing package, PDF, delivery workflow, or other digital deliverable has been generated, made available, or submitted for processing.

We may, but are not obligated to, issue courtesy refunds, credits, or support accommodations on a case-by-case basis. Any such exception is discretionary, does not create an obligation to do so in the future, and does not waive these Terms.

We are not required to refund fees for user mistakes, changes of mind, duplicate data entry, incomplete information, unsupported tax scenarios, rejected filings, delayed IRS processing, or third-party outages outside our control. If you believe there was a billing error, contact us at support@5472direct.com.

9. License and User Materials

Subject to these Terms, 5472Direct grants you a limited, non-exclusive, non-transferable, revocable license to access and use the Service for your internal filing-related purposes.

You retain ownership of the information and documents you submit or upload. However, you grant 5472Direct and its subprocessors a non-exclusive license to host, process, store, reproduce, generate, format, sign, transmit, and otherwise use that information as needed to operate, secure, improve, support, and provide the Service, including optional IRS Direct Delivery if you authorize it.

All software, design, branding, workflows, and site content in the Service are owned by or licensed to 5472Direct and are protected by intellectual property laws. Except as expressly allowed, you may not copy, resell, modify, distribute, or create derivative works from the Service.

10. Third-Party Services

The Service may rely on third-party providers such as Plaid, Stripe, Supabase, Vercel, Google Analytics, PostHog, Resend, Telnyx, and other infrastructure or communications vendors. Your use of any third-party functionality may also be subject to that provider’s terms, privacy policy, and operational limits.

5472Direct is not responsible for the acts, omissions, downtime, outages, data loss, security incidents, billing errors, or service interruptions caused by third-party providers.

11. Disclaimer of Warranties

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE SERVICE IS PROVIDED “AS IS” AND “AS AVAILABLE” WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, OR STATUTORY, INCLUDING ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, ACCURACY, QUIET ENJOYMENT, OR THAT THE SERVICE WILL BE UNINTERRUPTED, ERROR-FREE, SECURE, OR SUITABLE FOR YOUR SPECIFIC TAX OR LEGAL SITUATION.

12. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY LAW, 5472Direct, ITS OWNERS, OFFICERS, EMPLOYEES, CONTRACTORS, AFFILIATES, LICENSORS, AND SERVICE PROVIDERS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, CONSEQUENTIAL, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, GOODWILL, DATA, BUSINESS OPPORTUNITY, OR USE, ARISING OUT OF OR RELATING TO THE SERVICE OR THESE TERMS, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR ANY OTHER LEGAL THEORY, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

This limitation includes claims arising from or related to filing errors, rejected submissions, missed deadlines, government notices, IRS penalties, fines, interest, audits, assessments, enforcement actions, data inaccuracies, document defects, delivery failures, and third-party outages.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, OUR TOTAL AGGREGATE LIABILITY FOR ALL CLAIMS ARISING OUT OF OR RELATING TO THE SERVICE OR THESE TERMS WILL NOT EXCEED THE AMOUNT YOU PAID TO 5472DIRECT FOR THE RELEVANT SERVICE IN THE TWELVE (12) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE CLAIM.

13. Indemnification

You agree to defend, indemnify, and hold harmless 5472Direct and its owners, officers, employees, contractors, affiliates, licensors, and service providers from and against any claims, actions, investigations, liabilities, damages, judgments, settlements, losses, costs, and expenses (including reasonable attorneys’ fees) arising out of or relating to: (a) your use of the Service; (b) your data, filings, signatures, or transmissions; (c) your violation of these Terms; (d) your violation of applicable law; or (e) your infringement of any third-party right.

14. Dispute Resolution by Binding Individual Arbitration

You and 5472Direct agree that any dispute, claim, or controversy arising out of or relating to the Service or these Terms will first be submitted to informal resolution. Before starting arbitration or a court proceeding, the claiming party must send written notice of the dispute and a brief description of the requested relief to support@5472direct.com. The parties agree to attempt to resolve the dispute informally for at least 30 days.

If the dispute is not resolved informally, it will be resolved by final and binding arbitration on an individual basis, administered by the American Arbitration Association (“AAA”) under its applicable Consumer Arbitration Rules, except as modified by these Terms. The Federal Arbitration Act governs the interpretation and enforcement of this section.

• Arbitration will be conducted in English and may be held by remote appearance, written submission, or in Sheridan, Wyoming, depending on the applicable AAA rules and the arbitrator’s direction.
• Either party may bring an individual claim in small claims court if the claim qualifies and remains there.
• Either party may seek temporary or preliminary injunctive relief in court to protect intellectual property or confidential information pending arbitration.
• Class action waiver: You and 5472Direct agree that all disputes will be brought only in an individual capacity, and not as a plaintiff or class member in any purported class, collective, coordinated, representative, or mass action.
• Jury trial waiver: To the maximum extent permitted by law, you and 5472Direct waive any right to a jury trial for any dispute that is litigated in court rather than arbitrated.

If any part of this arbitration section is found unenforceable as to a particular claim or request for relief, then that claim or request will be resolved exclusively in the state or federal courts located in Wyoming, and you and 5472Direct consent to personal jurisdiction and venue there.

15. Time Limit to Bring Claims

To the maximum extent permitted by law, any claim or cause of action arising out of or relating to the Service or these Terms must be brought within one (1) year after the claim arose, or it is permanently barred.

16. Suspension and Termination

We may suspend, limit, or terminate your access to the Service at any time, with or without notice, if we believe you violated these Terms, created risk for us or others, or if we discontinue the Service. Upon termination, your right to use the Service ends immediately, but any provisions that by their nature should survive will survive.

17. Force Majeure

5472Direct is not liable for any delay, failure, or interruption caused by events beyond our reasonable control, including natural disasters, internet or telecommunications failures, utility outages, labor disputes, war, terrorism, civil unrest, epidemics, governmental actions, third-party platform failures, or IRS system or line congestion.

18. Changes to These Terms

We may update these Terms from time to time. Material changes will be reflected by updating the “Last updated” date above. Your continued use of the Service after updated Terms become effective constitutes acceptance of the revised Terms.

19. Governing Law

These Terms and any dispute arising out of or relating to them or the Service are governed by the laws of the State of Wyoming and the Federal Arbitration Act, without regard to conflict of law rules.

20. General Terms

If any provision of these Terms is held unenforceable, the remaining provisions will remain in full force to the maximum extent permitted by law. Our failure to enforce any provision is not a waiver. You may not assign or transfer these Terms without our prior written consent, but we may assign them in connection with a merger, acquisition, restructuring, or sale of assets. These Terms, together with any policies expressly incorporated by reference, constitute the entire agreement between you and 5472Direct regarding the Service.

21. Contact

Questions about these Terms may be sent to support@5472direct.com.

ThibaultC LLC d/b/a 5472Direct
30 N Gould St
STE R
Sheridan, WY 82801
USA