Worry-Free Audit

Worry-free Audit Support™ Terms and Conditions

Worry-free Audit Support (sometime referred to as the "Program") offered by H&R Block Digital Tax Solutions, LLC ("Block") is available only to customers that meet the requirements set forth in the section below entitled "Eligible Users." The Program does not provide for the reimbursement of any penalties or interest imposed by taxing authorities. The Program is separate from, and in addition to H&R Block's Accurate Calculations Guarantee which pays penalty and interest resulting from an error in Block tax preparation software or online tax preparation program's calculations.

Eligible Users. The following users are eligible for the Program:

  1. Federal Tax Return.
    1. Paid Product. The Program is available for 2006 individual federal income tax returns if the user purchased and used H&R Block's TaxCut software, H&R Block's TaxCut online, H&R Block's Tango online and H&R Block Signature online (collectively "Block Products" and individually "Block Product") and their 2006 individual federal income tax return was e-filed through such Block Product and accepted by the Internal Revenue Service ("IRS").
    2. Free Block Product. The Program is available for 2006 individual federal income tax returns even if the user did not pay a fee for a Block Product IF: (i) the Block Product was provided by Block to the user at no charge (including Block Product offered through the IRS free file program) AND the user used the Block Product in accordance with the terms of the license agreement associated with the Block Product; and (ii) the 2006 individual federal income tax return was e-filed through such Block Product and accepted by the IRS.
  2. State Tax Return.
    1. Paid Product. The Program is available for 2006 individual state tax returns when the user purchased and used the state version of a Block Product, their 2006 individual state income tax return was e-filed through such Block Product and accepted by the applicable state taxing authority AND the user purchased and used a Block Product to e-file their 2006 individual federal income tax return and such federal return was accepted by the IRS.
    2. Free Block Product. The Program is available for 2006 individual state income tax returns even if the user did not pay a fee for a Block Product IF: (i) the Block Product was provided by Block to the user at no charge and the user used the Block Product in accordance with the terms of the end user license agreement governing the use of the Block Product; (ii) the 2006 individual state income tax return was e-filed through H&R Block's such Block Product and accepted by the IRS; and (iii) the user used a Block Product to e-file their 2006 individual federal income tax return and such federal return was accepted by the IRS.

Support. If you are an Eligible User, you may receive the following support services:

  1. IRS Correspondence Management. Receive guidance on how to handle communication initiated by the IRS or state taxing authority regarding eligible 2006 returns.
  2. Audit Preparation. Receive information regarding IRS or state taxing authority audits, including what to expect, how to prepare for one and the option of requesting Audit Representation*.
  3. Audit Representation. If your return is audited, you may request that a qualified H&R Block Enrolled Agent (not an attorney) represent you before the tax authority should such tax authority question the accuracy of your return.*

Conditions. Before H&R Block will represent you, you must:

  1. Notify Block at 1-800-HRBLOCK of any government notice regarding your 2006 taxes within 60 days from the date of such notice;
  2. Promptly provide H&R Block with copies of such notices, your tax return at issue, and other documents relevant to the inquiry;
  3. Execute a Power of Attorney, allowing an H&R Block Enrolled Agent to represent you before the tax authority;
  4. Provide H&R Block with reasonable notice of and allow an H&R Block Enrolled Agent to attend an audit with you or as your representative with Power of Attorney*; and
  5. Provide H&R Block with your Worry-free Audit Support confirmation receipt as proof of your eligibility for the Program.

* H&R Block may provide an Enrolled Agent to represent you in an audit, but Enrolled Agents do not provide legal representation. H&R Block does not prepare amended returns under the Program.

The Program only applies to returns that are originally filed 2006 individual federal or state income tax returns e-filed through a Block Product and accepted by the applicable taxing authority. The Program does not apply to:

  1. Returns that are rejected by the IRS or state taxing authority;
  2. Returns that are mailed in to the applicable taxing authority;
  3. Amended returns;
  4. Non-resident returns;
  5. Non-individual returns such as employment (including taxes assessed on Form 4137 for income other than allocated tips), corporate, state and local small business, occupation tax, partnership, trust, estate, and gift tax returns;
  6. Any returns used to file for tax credits or rebates such as property tax, homestead or renters credits that are not filed in conjunction with a federal, state or local return;
  7. The calculation of estimated tax payment vouchers, repayment of mistakenly refunded estimated tax payments;
  8. Any return relating to previous years;
  9. Notices that are received from a taxing authority that are received 3 years or more from the filing deadline for the return, not including extensions; or
  10. Returns that were prepare or filed in violation of any end user license agreement governing the user of the Block Product.

Claim Process - Frequently Asked Questions:

I received an inquiry from a tax authority. What should I do?
Call 1-800-HRBLOCK within 60 days after the date of the inquiry from a taxing authority, and provide information from your return and the inquiry. A Block representative will then assist you in support if you are eligible.

Will H&R Block prepare an amended tax return?
H&R Block will not prepare or assist in preparing an amended tax return under the Program. You may contact your local H&R Block retail office if you need an amended tax return prepared, and that office can explain the details, including applicable fees.

What about penalty and interest payments or additional tax?
Block does not pay penalty and interest or any additional tax under the Program. Block may pay penalty and interest under the Accurate Calculations Guarantee if there is an error in the Block Product which causes a calculation error, subject to terms and conditions.

If want to request payment of penalty and interest under the Accurate Calculations Guarantee see complete terms and conditions at:

If you used H&R Block's TaxCut Software: www.taxcut.com/license
If you used H&R Block's TaxCut online product: www.taxcut.com/license

Who do I contact if I have more questions on Worry-free Audit Support?
1-800-HRBLOCK.