Terms of Service
Effective October 24, 2026
These Terms of Service (the "Terms") govern access to and use of the website at lunarpapers.com and the services offered through it (together, the "Service") by Lunar Papers, LLC, a Florida limited liability company ("Lunar Papers," "we," "us," or "our"). The Service is offered only to accounting and tax practices and the professionals who work for them (each practice, a "Firm"). By creating an account or using the Service, the Firm agrees to these Terms, and the individual creating the account represents that he or she is authorized to bind the Firm.
1. The Service
The Service is software. It prepares tax workpaper workbooks and related work product from documents the Firm uploads, compares prepared returns against those workpapers (a "Return Comparison"), and answers the Firm's questions about an engagement. Work product is generated by software from the documents supplied; no individual at Lunar Papers reviews it for any particular engagement. Lunar Papers does not sign or file any tax return and does not take responsibility for any return. The Firm's signing preparer makes every determination on every return, including every determination that work product presents as a question or flags for confirmation. Work product is not legal advice and is not a substitute for the professional judgment of the Firm.
Basis of Preparation; findings. Each workbook and each Return Comparison report includes a Basis of Preparation statement describing how it was generated, the documents used, the assumptions applied, and the items left unresolved. The Firm shall read and acknowledge that statement before downloading the work product, and shall confirm or override each determination the workbook flags before the workbook is marked complete. A Return Comparison is a tool: its findings identify possible differences for the Firm to evaluate, and the Firm shall independently evaluate each finding against the source documents before relying on it.
2. Accounts
The Firm is responsible for all activity under its account, for keeping its credentials confidential, and for ensuring that only its authorized personnel use the Service. The Firm shall notify us promptly of any unauthorized use. We may suspend an account that we reasonably believe has been compromised or used in violation of these Terms.
3. The Firm's Responsibilities
The Firm represents and warrants that (a) it is a tax return preparer within the meaning of section 7216 of the Internal Revenue Code or otherwise lawfully in possession of the documents it uploads; (b) it has obtained any consent or given any notice required by law in connection with its use of the Service, including under section 7216 and the regulations thereunder; (c) before it uploads a prepared or filed return for a Return Comparison, it has obtained from that client a written consent to the disclosure that meets Treasury Regulation section 301.7216-3 and Revenue Procedure 2013-14 (the Service supplies a form for this purpose), and it will confirm in the Service that the consent is on file; (d) it will review all work product through a licensed preparer before relying on it; and (e) it will not upload any document it is not authorized to disclose to us.
We recommend that the Firm tell its clients that it uses the Service, including its automated processing, in preparing their returns. A Firm in Utah or another jurisdiction that requires a regulated professional to disclose its use of generative artificial intelligence to clients is responsible for making that disclosure. A Firm that receives referral credits for referring another practice should confirm whether the rules that govern its practice require it to disclose them.
4. Our Role Under Section 7216
We treat ourselves as a tax return preparer within the meaning of section 7216 of the Internal Revenue Code with respect to all tax return information we receive, and we comply with section 7216 and Treasury Regulation sections 301.7216-1 through 301.7216-3 accordingly. The Firm's disclosure to us of tax return information used to compute a workbook is a disclosure to another tax return preparer for the purpose of assisting in the preparation of the client's return under Treasury Regulation section 301.7216-2(d)(1); a disclosure for a Return Comparison is made under the client's consent described in Section 3. We will use and disclose tax return information only to perform the Service for the Firm and as that regulation permits, and not to improve the Service, compile statistics, solicit any person, or train any model. We store Engagement Documents in the United States, and we direct our artificial-intelligence provider to run inference on that information only in the United States; the Privacy Policy describes that provider's terms, including its own retention and access terms. We have given each of our service providers and personnel with access to tax return information the written notice described in Treasury Regulation section 301.7216-2(d)(2), and each is bound by written obligations of confidentiality at least as protective as those in these Terms.
5. Confidentiality
We will hold the Firm's documents and work product in confidence, will not disclose them to any third party except the service providers identified in our Privacy Policy and as required by law, and will use them only to perform the Service. If we determine that a breach of security has occurred involving the Firm's information, we will notify the Firm as required by applicable law and in any event within ten days after that determination, and will give the Firm the information it reasonably needs to meet its own obligations to its clients and to regulators. The Privacy Policy, which is incorporated into these Terms, describes our handling of information in more detail.
6. Fees
A Firm that registers with an email address at its own business domain receives its first Standard workbook without charge; no more than one workbook is provided without charge across all accounts registered at the same domain. A workbook provided without charge covers a Standard return only. Thereafter, the fee for each workbook depends on the size of the return, measured from the documents after they are organized: a Standard, Complex or Advanced fee for each Form 1040 workbook and for each Form 1120-S, 1065, or 1120 workbook, at the fees and size limits then shown on our pricing page, inclusive of the organization of the client's documents, reprocessing of open items, client request emails, and the engagement thread for that engagement. When a return is larger than the Standard tier, we show the Firm the tier, the counts on which it rests and the fee, and the workbook is built only after the Firm approves that fee; if the Firm does not approve it, nothing is charged. Each Return Comparison is charged separately at the comparison fee then shown in the application, with a lower fee for each subsequent comparison of the same engagement; the first comparison of each engagement whose workbook was provided without charge is also provided without charge. These fees apply unless a different written agreement applies. Fees are stated in United States dollars, are due upon delivery of the workbook or the Return Comparison, and are not refundable once delivered. No fee is charged for an engagement or Return Comparison that does not finish. We may change fees on thirty days' notice; changes do not affect engagements already submitted.
Payment. Fees are charged to the payment card the Firm keeps on file with our payment processor, Stripe, Inc. When the Firm submits a workbook or Return Comparison for which a fee is due, we place an authorization for the fee on the card; we charge the card only when the work product is delivered, and we release the authorization if processing does not complete. We do not receive or store card numbers. The Firm authorizes these charges by submitting work, and is responsible for any taxes that may apply to them.
Referral credits. A Firm that signs up through another Firm's referral link with an email address at its own business domain receives one additional Standard workbook without charge. The referring Firm receives three Standard workbooks without charge after the referred Firm's first paid workbook is delivered, up to twenty-five such awards. Referral credits are workbooks only; they have no cash value, cannot be transferred or redeemed for money, and expire when the account closes. Referrals between Firms under common ownership or control, or sharing an email domain, do not qualify. We may withhold or reverse credits obtained through self-referral, duplicate accounts, or other abuse, and may change or end the referral program prospectively at any time. A Firm that shares its referral link publicly shall disclose that it receives credits for referrals.
7. Ownership
As between the parties, the Firm owns the documents it uploads and the work product delivered to it. We own the Service, including its software, methods, prompts, and templates, and all improvements to them. The Firm grants us a limited license to use its documents solely to perform the Service.
8. Acceptable Use
The Firm shall not (a) use the Service for any unlawful purpose; (b) attempt to gain unauthorized access to the Service or another Firm's data; (c) reverse engineer or extract the methods, prompts, or templates underlying the Service; (d) resell the Service without our written consent; or (e) upload malicious code.
9. Disclaimer of Warranties
THE SERVICE AND ALL WORK PRODUCT ARE PROVIDED "AS IS" AND "AS AVAILABLE." WORK PRODUCT IS GENERATED IN SUBSTANTIAL PART BY AUTOMATED MEANS AND MAY CONTAIN ERRORS OR OMISSIONS. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, AND NON-INFRINGEMENT. THE FIRM IS SOLELY RESPONSIBLE FOR THE RETURNS IT PREPARES AND FILES AND FOR ANY ADVICE IT GIVES ITS CLIENTS.
10. Limitation of Liability
TO THE FULLEST EXTENT PERMITTED BY LAW, WE SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, OR DATA, ARISING OUT OF OR RELATING TO THE SERVICE, HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY. OUR AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THE SERVICE SHALL NOT EXCEED THE FEES PAID BY THE FIRM TO US IN THE TWELVE MONTHS PRECEDING THE EVENT GIVING RISE TO THE CLAIM. These limitations do not apply to our breach of Section 5 or to liability that cannot be limited by law.
11. Indemnification
The Firm shall defend, indemnify, and hold us harmless from any third-party claim, including any claim by a client of the Firm or by a taxing authority, arising out of the Firm's returns, advice, breach of these Terms, or violation of law, except to the extent caused by our breach of Section 5.
12. Term and Termination
Either party may terminate the Firm's account at any time on notice to the other. Upon termination, the Firm may download its work product for thirty days, after which we may delete the Firm's data in accordance with the Privacy Policy. Sections 5, 7, 9, 10, 11, 13, and 14 survive termination.
13. Governing Law and Venue
These Terms are governed by the laws of the State of Florida without regard to its conflict-of-laws rules. Any action arising out of or relating to these Terms or the Service shall be brought exclusively in the state or federal courts located in Palm Beach County, Florida, and each party consents to the personal jurisdiction of those courts.
14. General
These Terms, together with the Privacy Policy, are the entire agreement between the parties concerning the Service and supersede all prior agreements on that subject. If any provision is held unenforceable, the remainder shall continue in effect. We may assign these Terms in connection with a merger, acquisition, or sale of the business. Notices to us shall be sent to hello@lunarpapers.com; notices to the Firm shall be sent to the email address on its account. We may revise these Terms on thirty days' notice, given on the Service or by email; continued use of the Service after the effective date of a revision constitutes acceptance.
15. Directory Listings
Scope. This section was added on October 24, 2026. It applies only to a Firm that elects to list itself in the public directory of tax professionals offered through the Service at lunarpapers.com/find-a-cpa (the "Directory"). A Firm accepts this section separately when it submits a listing, and the Firm's listing is a part of the Service governed by these Terms.
Eligibility and accuracy. A listing may be submitted only for a practice that holds, and remains in good standing under, a current certified public accountant license or firm permit, enrollment to practice before the Internal Revenue Service as an enrolled agent, or admission to the bar, as stated in the listing. The individual who submits a listing represents that he or she is authorized to do so on the Firm's behalf and that every statement in the listing is true and not misleading. The Firm shall keep its listing current and shall remove it, or notify us, promptly if any statement in it ceases to be accurate, including upon any lapse, suspension, revocation, or restriction of the stated license, enrollment, or admission. We review each listing before it is published and may decline, suspend, or remove any listing at any time, in our discretion and without liability.
No fees; no endorsement. A listing is provided without charge as a feature of the Firm's account. We do not charge the Firm, and the Firm shall not pay us, any commission, referral fee, or other consideration for any introduction or for placement in the Directory, and placement cannot be purchased. The order in which listings appear is determined by location, availability, and chance. We do not recommend, endorse, or guarantee any Firm, and we do not participate in any engagement between a Firm and a person who contacts it through the Directory.
Introductions. When a person asks to be introduced to the Firm, we send the Firm the name, contact details, postal code, and message that person provides, which the person has agreed to share with the Firm. The Firm shall use that information only to respond to the request and to provide any services the person engages it to provide, shall protect it as required by the laws and professional standards that apply to the Firm, and shall not sell it, share it with others, or use it for unrelated marketing. Any engagement that results is solely between the Firm and its client and is subject to the Firm's own engagement terms and professional obligations. The Firm, not Lunar Papers, is responsible for compliance with all laws, regulations, and professional standards that govern its advertising, solicitation, and practice, including those of each jurisdiction in which it accepts clients.
License to display. The Firm grants us a non-exclusive, royalty-free license to display, reproduce, and distribute the content of its listing, including its name, in the Directory, in search results, and in promotion of the Directory, for so long as the listing is published. The Firm represents that it has the right to grant that license.
Indemnification. In addition to its obligations under section 11, the Firm shall indemnify and hold harmless Lunar Papers and its members, managers, and employees from any claim, loss, or expense, including reasonable attorneys' fees, arising out of the content of the Firm's listing, any inaccuracy in it, or any services the Firm provides or fails to provide to a person who contacts it through the Directory.