Important Information.Please Read.

General Disclaimer

The LUNA CPA, LLC website and all information, materials, articles, resources, calculators, illustrations, examples, and other content made available through this website (collectively, the “Website”) are provided for general informational and educational purposes only.

Nothing contained on this Website is intended to constitute, and should not be interpreted or relied upon as, accounting, tax, financial, legal, investment, business, consulting, or other professional advice. Information presented on this Website is general in nature and may not apply to your particular facts, circumstances, business structure, tax position, jurisdiction, or objectives.

Tax, accounting, and business matters are highly fact-specific. You should consult with an appropriately qualified professional regarding your individual circumstances before making a financial, tax, accounting, legal, or business decision or taking—or refraining from taking—any action based upon information contained on this Website.

No Accountant-Client Relationship

Accessing, browsing, or using this Website does not create an accountant-client, CPA-client, advisory, fiduciary, contractual, or other professional relationship between you and LUNA CPA, LLC.

Submitting a contact form, scheduling a consultation, sending an email, uploading documents, communicating with our office, or otherwise contacting LUNA CPA, LLC does not by itself establish a client relationship or constitute an engagement of our firm.

LUNA CPA, LLC will only undertake a professional engagement after the firm has agreed to provide the applicable services and, when required by the firm, the parties have entered into an appropriate written engagement letter or other written agreement defining the scope and terms of the engagement.

Until such an engagement has been accepted, you should not assume that LUNA CPA, LLC represents you, is monitoring your tax or filing obligations, or is responsible for taking action on your behalf.

Confidential or Sensitive Information

While we welcome inquiries, please do not send confidential, privileged, sensitive, or time-sensitive information through general website contact forms or ordinary email unless specifically instructed to do so by LUNA CPA, LLC.

Contacting the firm does not create a professional relationship, and information submitted before an engagement is formally accepted may not receive the same protections or treatment as information provided within an established professional engagement.

When LUNA CPA provides a designated secure file-sharing system or client portal, clients should use that system for transmitting sensitive tax, financial, identification, or business documents whenever instructed to do so.

No Guarantee of Tax Results

Examples, strategies, potential tax savings, deductions, credits, planning concepts, or other tax-related information discussed on this Website are provided for general informational purposes only.

LUNA CPA, LLC does not guarantee any particular tax result, refund, deduction, credit, tax savings, IRS determination, state determination, audit outcome, penalty abatement, collection resolution, offer in compromise, installment agreement, tax-exempt determination, or other governmental outcome.

The availability and effectiveness of any tax position or strategy depend upon the taxpayer’s individual circumstances, applicable law, supporting documentation, eligibility requirements, and the interpretation or determination of the appropriate taxing authority.

Tax Laws and Regulations Change

Federal, state, local, and international tax laws, regulations, administrative guidance, filing requirements, deadlines, thresholds, forms, and interpretations change frequently and sometimes without immediate notice.

Information appearing on this Website may therefore become outdated after publication. LUNA CPA, LLC does not undertake an obligation to continuously update every page, article, example, or resource to reflect subsequent changes in law or guidance.

The publication date of any article or resource should be considered when evaluating the information presented.

Accuracy of Information

LUNA CPA, LLC makes reasonable efforts to provide information that is useful and accurate when published. However, we make no representation or warranty that information contained on or accessible through this Website is accurate, complete, current, reliable, suitable, or error-free.

Content may contain errors, omissions, outdated information, typographical mistakes, or information that does not apply to your circumstances.

LUNA CPA, LLC assumes no responsibility for losses or consequences resulting from reliance upon general information contained on this Website.

Filing Deadlines and Compliance Obligations

Nothing on this Website should be relied upon as a reminder or confirmation of a filing, payment, registration, election, extension, reporting, or other compliance deadline.

Deadlines may vary depending upon the taxpayer, entity, jurisdiction, filing history, extensions, elections, or other circumstances.

Unless LUNA CPA, LLC has specifically agreed in writing to assume responsibility for a particular filing or compliance obligation as part of an active engagement, you remain responsible for identifying and meeting your applicable filing, payment, and compliance requirements.

International Tax Information

International tax and information-reporting requirements are particularly complex and depend heavily upon citizenship, residency, ownership percentages, entity classification, financial accounts, foreign assets, transactions, treaties, and other facts.

References on this Website to FBAR, FATCA, Forms 5471, 5472, 8865, 8938, 1116, 1120-F, 1040-NR, GILTI, foreign corporations, foreign partnerships, foreign-owned U.S. entities, or other international reporting matters are general information only and should not be used to determine your individual filing obligations without professional review.

No Legal Advice

LUNA CPA, LLC is a certified public accounting firm and does not provide legal services or legal advice unless expressly stated otherwise through an appropriately qualified professional.

Discussions concerning entity formation, business structure, contracts, asset protection, trusts, governance, ownership arrangements, or similar matters are provided from an accounting, tax, or general business perspective only.

When legal advice is necessary, you should consult a qualified attorney. Where appropriate, LUNA CPA may coordinate with your legal counsel or other professional advisors.

U.S. Federal Tax Advice

To the extent this Website contains information concerning U.S. federal taxation, such information is intended solely for general informational purposes and is not intended or written to be used, and cannot be relied upon, for the purpose of avoiding penalties under applicable U.S. federal tax law.

Calculators, Estimates and Illustrations

Any calculator, estimate, projection, example, chart, scenario, or numerical illustration available through this Website is provided for informational purposes only.

Results may be based on assumptions, simplified calculations, estimated rates, or information entered by the user and should not be considered a tax return calculation, financial projection, professional opinion, or guarantee of actual results.

Actual tax liabilities, payroll obligations, financial results, and other amounts may differ materially.

Financial Statements and Assurance Services

References on this Website to financial statement preparation, compilations, reviews, audits, or other accounting services are general descriptions of potential services.

The nature, scope, level of assurance, applicable professional standards, and responsibilities of LUNA CPA, LLC will depend upon the specific engagement agreed upon with the client.

Prepared financial statements do not provide assurance unless the engagement specifically provides for an assurance service.

Third-Party Websites and Services

This Website may contain links to third-party websites, applications, software, government resources, payment processors, file-sharing platforms, payroll providers, or other external services.

Such links are provided for convenience or informational purposes only. Unless expressly stated otherwise, LUNA CPA, LLC does not control, operate, endorse, warrant, or assume responsibility for third-party content, products, services, security practices, privacy policies, availability, or accuracy.

Your use of any third-party website or service is subject to that provider’s own terms, policies, and practices.

Electronic Communications

Electronic communications, including email and Internet transmissions, may be subject to delay, interception, corruption, loss, unauthorized access, or other technological risks.

Although LUNA CPA, LLC takes reasonable measures to protect information within systems under its control, no method of Internet transmission or electronic storage can be guaranteed to be completely secure.

Users should exercise appropriate caution when transmitting sensitive information electronically.

Disclaimer of Warranties

This Website and its content are provided on an “as is” and “as available” basis, without warranties or representations of any kind, whether express or implied, to the fullest extent permitted by applicable law.

LUNA CPA, LLC disclaims all warranties regarding the Website, including warranties concerning accuracy, completeness, availability, reliability, merchantability, fitness for a particular purpose, non-infringement, or suitability for any particular user’s circumstances.

Limitation of Liability

To the fullest extent permitted by applicable law, LUNA CPA, LLC and its owners, members, employees, contractors, representatives, and affiliates shall not be liable for any direct, indirect, incidental, consequential, special, exemplary, punitive, or other damages or losses arising from or related to your access to, use of, inability to use, or reliance upon this Website or any information contained herein.

This includes, without limitation, losses arising from business decisions, tax positions, missed deadlines, penalties, interest, lost profits, lost opportunities, data loss, or reliance upon information that is incomplete, inaccurate, or outdated.

Professional Advice Is Specific to the Client

Professional advice provided by LUNA CPA, LLC to an existing client is based upon the facts, documents, assumptions, representations, and circumstances relevant to that particular engagement.

Advice provided to one client should not be assumed to apply to another person or business, even when the circumstances appear similar.

Website visitors should not rely upon examples, articles, case discussions, frequently asked questions, or descriptions of services as individualized professional advice.

Final Notice

The purpose of this Website is to help visitors learn more about LUNA CPA, LLC, the services we offer, and general accounting and tax topics.

Nothing on this Website replaces professional advice tailored to your specific circumstances.

If you would like LUNA CPA, LLC to evaluate your particular accounting, tax, compliance, or business matter, please contact our office to discuss establishing an appropriate professional engagement.