Terms of Service & Representation Governance

Last Updated: October 2026

These Terms of Service ("Terms") govern your access to and use of the website located at https://midlandtaxresolution.top (the "Site"), operated by Midland Tax Resolution ("we," "us," or "our"), alongside all associated telephone communications and intake consultations. By accessing this Site, initiating a telephone call to (432) 262-9054, or submitting an inquiry, you agree to be legally bound by these Terms. If you do not agree to these Terms, you must immediately cease using our services.

1. Nature of the Resource & Regulatory Scope

Midland Tax Resolution is an independent regional educational resource and administrative gateway designed to assist taxpayers in Midland, Midland County, and the broader Permian Basin facing federal and Texas state tax controversies.

Midland Tax Resolution is not a CPA firm or a government agency. We do not provide legal counsel, and no attorney-client relationship is created or offered through this Site. Initial evaluations and connections strictly maintain administrative CPA and Enrolled Agent controversy scope.

2. No Outcome Guarantees or Slogans

Federal tax controversy resolution is governed strictly by the Internal Revenue Code (Title 26 U.S. Code), Treasury Regulations, and the Internal Revenue Manual (IRM). Settlement results depend entirely on individual financial documentation, verified asset equity, allowable living expenses under IRM 5.15, and statutory collection periods under 26 U.S.C. § 6502.

In accordance with Treasury Department Circular No. 230 § 10.27 and professional controversy ethics, we strictly prohibit deceptive commercial slogans such as "settle for pennies on the dollar," "Fresh Start tax loopholes," or "guaranteed debt forgiveness." According to IRS Data Book Table 4-1, the nationwide Offer in Compromise acceptance rate was approximately 14.1% in FY2025. We provide factual Reasonable Collection Potential (RCP) calculations under IRM 5.8 without artificial promises.

3. Form 2848 Power of Attorney Representation

A formal professional representation relationship is established only upon the mutual execution of an engagement agreement and an official IRS Form 2848 (Power of Attorney and Declaration of Representative) registered on the IRS Centralized Authorization File (CAF). Browsing this Site, placing a telephone inquiry, or submitting an initial intake form does not constitute formal representation or halt active IRS collection enforcement.

4. Telecommunications & TCPA Consent (Calls Only)

By dialing (432) 262-9054 or submitting your telephone number through an inquiry form, you provide express written consent to receive inbound and outbound voice calls from our licensed professional representatives and intake coordinators regarding your tax inquiry.

• Voice Only: We conduct case triage exclusively through voice telephony. We do not transmit unsolicited commercial SMS or marketing text messages.
• Call Recording: Telephone consultations may be monitored or recorded for quality assurance, staff training, and factual intake verification.
• Consent Revocation: You may revoke telephonic consent at any time by notifying our staff during any call or submitting a written request through our contact page.

5. Data Minimization & Security

We enforce strict data minimization standards. Taxpayers must never submit Social Security numbers, dates of birth, full financial account numbers, or login credentials through our public web forms. Case evaluation data submitted through web forms is encrypted in transit and used strictly for initial intake routing.

6. Intellectual Property & Anti-Scraping

All textual content, jurisdictional analysis, statutory syntheses, graphic layouts, and software architectures on this Site are the proprietary intellectual property of Midland Tax Resolution and Practice Growth Technologies. Automated scraping, extraction, or republication of our deep statutory guides for commercial doorway generation is strictly prohibited without prior written authorization.

7. Governing Law & Jurisdiction

These Terms and all disputes arising from or relating to your use of this Site or associated services shall be governed by and construed in accordance with the laws of the State of Texas, without regard to conflict of law principles. Any legal action or proceeding arising under these Terms shall be instituted exclusively in the state or federal courts located in Midland County, Texas.

8. Limitation of Liability & Professional Disclaimers

To the fullest extent permitted by applicable law, Midland Tax Resolution and its affiliates, officers, contractors, and agents shall not be liable for any indirect, incidental, special, consequential, or punitive damages, including loss of profits, data, goodwill, or business interruption arising out of or in connection with your access to or use of (or inability to access or use) this Site or any services provided.

The educational materials provided across this Site are intended solely for general public information and do not constitute formal tax accounting advice. Individual tax liabilities and administrative defenses turn on verified factual documentation, timely filing of Collection Due Process requests (Form 12153), and rigorous application of Internal Revenue Manual guidelines to your specific financial situation.

9. Contact Information

For inquiries regarding these Terms or our regulatory disclosures, contact our administration: