IRS Filing and Electronic Submission Disclaimer Addendum

MMALI Financial Services LLC dba WagePress

Effective Date: 01/01/2025 • Last Updated: 12/12/2025

This IRS Filing and Electronic Submission Disclaimer Addendum (“IRS Disclaimer”) forms part of the Terms and Conditions (the “Agreement”) between MMALI Financial Services LLC, doing business as WagePress (“WagePress,” “we,” “us”) and the customer entity (“Customer,” “you”) using WagePress tax preparation or electronic filing services.

This IRS Disclaimer applies to all federal and state tax filings submitted through the Services, including filings transmitted via IRS systems such as IRIS and MeF.

1. ROLE OF WAGEPRESS

• WagePress provides software and electronic transmission services only.
• WagePress is not a tax authority, employer of record, or government agency.
• WagePress does not determine whether a filing is required.
• WagePress does not verify the accuracy, completeness, or legal sufficiency of Customer-provided data.
• All filings are prepared, reviewed, approved, and submitted at Customer’s direction.

2. NO GUARANTEE OF ACCEPTANCE

Customer acknowledges and agrees that:

• Electronic submission does not guarantee acceptance by the IRS or any state agency;
• Filings may be rejected, delayed, or suspended due to:

• IRS or state system outages;
• Schema changes or validation rules;
• Incorrect or incomplete data;
• Duplicate submissions;
• Identity or fraud reviews;
• Government processing backlogs.

WagePress does not warrant or guarantee acceptance of any filing.

3. ACKNOWLEDGMENTS, RECEIPTS, AND CONFIRMATIONS

IRS or state acknowledgments, receipt IDs, or acceptance messages indicate technical receipt only, not legal accuracy.

Acceptance does not confirm:

• Correctness of data;
• Compliance with tax laws;
• Timely filing for penalty purposes.

Customer is responsible for monitoring filing status and resolving rejections.

4. FILING DEADLINES AND TIMELINESS

Customer is solely responsible for:

• Determining applicable filing deadlines;
• Submitting filings with sufficient time for processing;
• Correcting rejected filings before statutory deadlines.

WagePress is not responsible for penalties, interest, or late filings caused by:

• Government system delays;
• Third-party service interruptions;
• Customer inaction or delayed corrections.

5. CUSTOMER REPRESENTATIONS

Customer represents and warrants that:

• All information submitted is accurate, complete, and authorized;
• Customer has obtained all required consents from payees and employees;
• Customer is legally permitted to submit filings on behalf of others;
• Customer has reviewed filings prior to submission.

WagePress may rely entirely on Customer-provided information without independent verification.

6. CORRECTIONS, AMENDMENTS, AND RESUBMISSIONS

• Rejected or amended filings may require resubmission;
• Additional fees may apply for corrections or amendments;
• WagePress does not guarantee that amended filings will be accepted or processed by tax authorities.

7. SYSTEM AVAILABILITY AND FORCE MAJEURE

Electronic filing depends on systems outside WagePress’s control, including IRS and state platforms.

WagePress is not liable for failures or delays caused by:

• IRS or state system outages;
• Scheduled or emergency maintenance;
• Network failures;
• Acts of God or force majeure events.

8. LIMITATION OF LIABILITY

To the maximum extent permitted by law:

• WagePress shall not be liable for penalties, interest, fines, or damages assessed by tax authorities;
• WagePress shall not be liable for indirect, incidental, or consequential damages related to filings;
• WagePress’s liability related to tax filings is subject to the limitation of liability in the Terms and Conditions.

9. INCORPORATION AND PRECEDENCE

This IRS Disclaimer is incorporated into the Terms and Conditions.

If there is a conflict between this IRS Disclaimer and the Terms and Conditions, this IRS Disclaimer controls solely with respect to tax filing and electronic submission matters.

10. CONTACT INFORMATION

MMALI Financial Services LLC (dba WagePress)

6340 N Eldridge Pkwy, Suite N 150
Houston, TX 77041
United States

Email: support@wagepress.com