How we handle your information

Effective date: 1 January 2025

SLS Solutions LLC DBA Universal Tax Filer (“we,” “us,” or “our”) is committed to protecting your privacy. This Privacy Policy explains how we collect, use, disclose and safeguard information when you visit this website, when you engage us for tax preparation, advisory or representation services, and when you provide us with personal information such as a phone number. We adhere to applicable federal law, including Internal Revenue Code §7216 and the FTC Safeguards Rule, and to the privacy laws of the State of Texas, including the Texas Business and Commerce Code.

1. Information we collect

Information you provide to engage our services. To prepare a return or advise you, we necessarily collect sensitive information, which may include:

• Identifying information — name, address, date of birth, Social Security Number or ITIN, and the same for a spouse and dependants where relevant
• Immigration and residency information — visa type, entry and exit dates, and days of U.S. presence
• Income records — W-2s, 1099s, K-1s, brokerage statements, foreign income statements and equivalents
• Financial account information — including foreign account details where FBAR or FATCA reporting applies
• Deduction and credit substantiation — mortgage interest, education, childcare, charitable and business expense records
• Payment information necessary to invoice and collect our fees

Phone number. Collected for purposes such as providing services, customer support, promotional communications, or other legitimate business purposes.

Information collected automatically. Standard web server and security log data such as IP address, browser type and pages requested. This site does not run advertising trackers.

2. How we use your information

• To perform the engagement — to prepare, review, file and, where authorised, defend your returns
• Communications — to contact you for customer service, support and updates about our services
• Marketing — to send promotional messages, offers and information you may find of interest, with your consent where required
• Business operations — to improve and personalise our website and services
• Legal compliance — to comply with legal requirements under federal law, Texas law or other applicable regulations

We do not sell your personal information, and we do not sell or rent client lists.

3. Tax return information — IRC §7216

Federal law places specific restrictions on tax return preparers. Under Internal Revenue Code §7216 and its regulations, we may not use or disclose your tax return information for any purpose other than preparing, assisting in preparing, or obtaining or providing services in connection with the preparation of your return, unless you first give written consent meeting the requirements of Treasury Regulation §301.7216-3.

We will not ask you to sign such a consent as a condition of engaging us, and declining one does not affect the service you receive. Where a disclosure is permitted without consent — for example to the IRS or a state taxing authority in the course of filing, or under a court order, subpoena or other lawful process — we make only the disclosure required.

4. Disclosure of your information

We value your trust and ensure your privacy. Text messaging originator opt-in data and consent will not be shared with any third parties. SMS consent is not shared with third parties for marketing purposes.

No mobile information will be shared with third parties or affiliates for marketing or promotional purposes. All other categories exclude text messaging originator opt-in data and consent; this information will not be shared with any third parties.

Otherwise, your information is disclosed only in these circumstances:

• Taxing authorities — the IRS and state or local authorities, as required to file your return or to represent you where you have authorised it on Form 2848 or Form 8821
• Service providers under contract — professional tax preparation and e-file transmission software, and secure document storage, each bound to confidentiality and permitted to use the information only to provide that service
• Legal requirements — where we are legally required to disclose, such as in response to a subpoena, court order or other legal process, or to establish or protect our legal rights
• With your written direction — for example to a lender, an attorney or another advisor you ask us to send a copy to

We do not disclose your information to marketing partners, data brokers or affiliates for their own purposes.

5. How we protect your information

We maintain a written information security programme appropriate to the size and complexity of our practice, the nature of our activities, and the sensitivity of the information we hold, as required by the FTC Safeguards Rule (16 CFR Part 314) and reflected in IRS Publication 4557. It provides for administrative, technical and physical safeguards, including:

• Encryption of client data in transit and at rest
• Access limited to the personnel who need it for your engagement — ordinarily your preparer and the reviewer
• Multi-factor authentication on systems holding client data
• A designated individual responsible for coordinating the security programme
• Periodic risk assessment, and review of service providers that handle client data
• An incident response plan governing detection, containment and notification

No system can be guaranteed absolutely secure. We cannot warrant that transmissions over the internet or by email are secure. Email is not encrypted end to end, and we therefore recommend the client portal for anything carrying a Social Security Number — see sending documents for the alternatives and the precautions that reduce the risk if you do use email. Whatever route you choose, you transmit information to us at your own risk, and to the fullest extent permitted by law we disclaim liability for interception or unauthorised access occurring outside our systems. Once information reaches us it is held under the safeguards described above, regardless of how it arrived.

6. Retention and destruction

We retain client records for the period required by federal and state law and by applicable professional standards, and thereafter for so long as there is a legitimate business or legal reason to do so. Records are securely destroyed at the end of that period. Retention of a copy by us is not a substitute for your own records — you remain responsible for retaining your tax records, and we recommend keeping them for at least seven years.

7. Your rights and choices

• Access and correction — you may request access to, and correction of, personal information we hold about you
• Copies of your returns — you may request a copy of any return we prepared for you
• Opt-out of marketing — follow the unsubscribe instructions in any message, or reply STOP to any text
• Deletion — you may request deletion of your phone number, and of other personal information where no overriding legal, regulatory or professional obligation requires us to retain it

To exercise these rights, contact us at tax@universaltaxfiler.com. We may need to verify your identity before acting on a request, because the information concerned is sensitive.

8. Children’s privacy

Our website and services are not directed to children under 13, and we do not knowingly collect information from them. Information about a dependent child provided by a parent or guardian in the course of preparing that family’s return is collected from the adult, not the child. If we learn we have collected information from a child under 13 other than in that way, we will promptly delete it.

9. Data breach notification

In the event of a breach involving your personal information, we will notify you as required under the Texas Business and Commerce Code and other applicable laws, and will make any notification required to regulators, the IRS and law enforcement.

10. Third-party websites

This site links to third parties, including the IRS, state revenue departments, our client portal and WhatsApp. We do not control those services and are not responsible for their content or privacy practices. Review their policies before providing information to them.

11. Changes to this Privacy Policy

We may update this Privacy Policy to reflect changes in our practices or in the law. If we make significant changes we will update the effective date above. Your continued use of our website or services after such changes constitutes acceptance of the revised policy.

12. Contact us

Questions about this Privacy Policy or our practices:

SLS Solutions LLC DBA Universal Tax Filer
tax@universaltaxfiler.com
+1 949 431 2999 Ext 101
4603 FM 1463, Katy, TX 77494

This policy describes our practices and is not legal advice. It should be read alongside our Terms & Conditions, and the engagement letter for your matter governs the specific terms of that engagement.