Effective date: September 11, 2026
1. Acceptance of These Terms
By accessing or using this website, you agree to these Terms of Use. If you do not agree, please do not use the website. We may update these Terms to reflect changes in our services, technology, or applicable law.
2. General Information Only; No Engagement Created
Website content is for general informational and educational purposes and is not individualized tax, legal, accounting, investment, or financial advice. Tax rules depend on particular facts and may change. Viewing this website, calling, emailing, or texting us does not by itself create a tax-preparation or representation engagement. An engagement exists only when D'Ruiz Services agrees to provide the requested service.
3. Tax Preparation and Representation Standards
D'Ruiz Services intends to conduct tax preparation and authorized tax representation in accordance with applicable federal and California requirements governing the services performed, including applicable Internal Revenue Code and Treasury provisions, IRS rules and procedures, Circular 230 where applicable, IRS e-file requirements, California Revenue and Taxation Code provisions, Franchise Tax Board requirements, and other professional obligations.
Clients are responsible for providing complete, accurate, and timely information and for reviewing returns and other documents before signing or authorizing filing. We may request supporting documents when reasonably necessary to prepare a return, evaluate a tax position, respond to a tax agency, or satisfy professional and legal obligations.
4. California Tax Preparer Requirements and CTEC
When California law requires registration with the California Tax Education Council (CTEC), applicable preparers are expected to maintain required registration, education, bonding, PTIN, and other qualifications. Covered California tax preparers are also subject to statutory disclosure and confidentiality requirements. Professional status depends on the individual and the services performed.
5. Confidentiality, Privacy and Safeguarding Taxpayer Information
Taxpayer and client information is treated as confidential and used or disclosed only as permitted or required by applicable law, client authorization, or the legitimate performance of services. D'Ruiz Services seeks to maintain administrative, technical, and physical safeguards appropriate to sensitive taxpayer information and to follow applicable data-security requirements for tax professionals, including maintaining and reviewing a Written Information Security Plan where required.
Please review our Privacy Policy. Because ordinary email and SMS may not provide the same protection as a secure document-delivery method, clients should avoid sending Social Security numbers, full tax returns, identity documents, bank account information, passwords, or other highly sensitive information by ordinary text or unencrypted email unless specifically instructed to use an approved secure method.
6. Text Messages and SMS Communications
If you provide a mobile number or otherwise consent to communicate with D'Ruiz Services by text, we may use text messaging for appointment reminders, document reminders, service updates, requested information, and communications related to our relationship with you. Marketing or promotional texts, when used, will be sent only in a manner intended to comply with applicable federal and state consent and opt-out requirements.
Consent to receive marketing text messages is not a condition of purchasing services. Message and data rates may apply and message frequency may vary. You may withdraw consent to marketing texts using a reasonable opt-out method, including replying STOP when reply texting is available. We may send a one-time confirmation that the opt-out request was received. For help, reply HELP when supported or call 619-425-9388.
Transactional, security, appointment, account, or service-related communications may be treated differently from marketing communications under applicable law.
7. Email Communications
D'Ruiz Services may use email to respond to inquiries, communicate about appointments and services, request or provide information, and send relationship or transactional communications. Commercial or promotional email, when sent, is intended to comply with applicable requirements, including accurate sender information and subject lines, identification of promotional content when required, a valid physical postal address, and a clear method to opt out of future marketing email.
Valid marketing-email opt-out requests will be honored within the period required by law. Opting out of marketing email does not necessarily prevent service-related, transactional, security, tax-return, representation, or other legally permitted communications necessary to an existing relationship or requested service.
8. No Sale of Messaging Consent
We do not sell a client's consent to receive text messages or email marketing. Service providers assisting with communications may receive information reasonably necessary to perform those services and are expected to handle it consistently with applicable contractual and legal requirements.
9. Website Accuracy and Historical Tax Information
We make reasonable efforts to provide useful information but do not warrant that every page is complete, current, or error-free. This website includes historical tax resources whose laws, credits, thresholds, deadlines, or procedures may have changed. Historical pages are retained for reference and should not be relied upon as current tax advice.
10. Government and Regulatory Agencies
D'Ruiz Services is an independent business and is not the Internal Revenue Service, California Franchise Tax Board, California Tax Education Council, or any other government agency. References or links to those organizations are for information and verification.
11. Third-Party Websites and Services
This website may link to government agencies and other third-party websites. D'Ruiz Services does not control third-party content, security, availability, or privacy practices.
12. Intellectual Property
Unless otherwise indicated, original website text, graphics, branding, and design owned by D'Ruiz Services may not be reproduced or commercially distributed without permission. Government forms, agency publications, trademarks, and third-party materials remain subject to their respective owners' rights.
13. Prohibited Use
You may not use this website to violate law, interfere with website operation, attempt unauthorized access to systems or data, transmit malicious code, impersonate another person, submit fraudulent information, or misuse information obtained through the website.
14. Disclaimer and Limitation
To the extent permitted by law, this website is provided on an “as is” and “as available” basis. Nothing in these Terms limits rights or remedies that cannot lawfully be waived or professional duties applicable to services D'Ruiz Services has expressly agreed to perform.
15. California Law
These Terms are intended to be governed by applicable federal law and the laws of the State of California, without limiting any consumer or taxpayer right that cannot lawfully be waived.
16. Contact Us
D'Ruiz Services
1680 Broadway Ave, Suite D
Chula Vista, CA 91911
Phone: 619-425-9388
Email: oficinaluperuiz@gmail.com
Website notice: These Terms describe intended website and communication practices. Regulatory requirements vary with the communication method, technology, purpose, consent, professional status, and services performed. These Terms do not replace an engagement letter, privacy notice, consent form, Written Information Security Plan, or other document required for a particular service or communication program.