Terms of Service

These Terms govern your use of the 280EA website and services operated by Lenore, Inc. (“280EA,” “Provider,” “we”). By using the site or engaging our services, you (“Client”) agree to these terms. For questions, use the contact page.

• Professional representation services concerning Internal Revenue Code §280E and §471(c) matters, provided by or under the supervision of enrolled agents, together with informational resources for cannabis-industry CFOs, firms, and their back-office teams.
• Unless expressly stated in writing, services do not include legal advice, audit representation outside the agreed scope, accounting services, or custom work beyond the engaged scope.

• Site content and the free sample materials are provided for general information and evaluation only and are not tax, legal, or accounting advice.
• Using the site, requesting resources, or booking a consultation does not create a client relationship. A client relationship is formed only upon a signed, written engagement agreement.

• Representation services are provided by or under the supervision of enrolled agents authorized to practice before the Internal Revenue Service. Our practice before the IRS is governed by U.S. Treasury Department Circular 230 (31 C.F.R. Part 10).
• We do not and cannot guarantee any particular result, abatement, credit, refund, or outcome. IRS and regulatory determinations depend on the facts, applicable law, and factors outside our control.

Downloadable samples are illustrative, redacted or anonymized examples for evaluation. They are not templates for self-preparation or self-filing, and no reliance should be placed on them for any actual filing or position.

• Provide accurate information and timely documents, authorizations, and approvals.
• Review all work before relying on it, and ensure your use complies with your professional obligations and applicable law.

Client agrees to pay the fees presented in the applicable invoice, proposal, engagement letter, or service order. Unless otherwise stated in writing, fees are due as agreed and are non-refundable except as described in the Refund Policy.

The site and services depend on third-party platforms including Cloudflare, Resend, PostHog, and Cal.com. We are not responsible for outages, policy changes, or feature changes caused by third-party providers.

Provider retains all rights in its templates, frameworks, materials, and proprietary work except where a separate written transfer says otherwise. Client receives a limited, non-exclusive, non-transferable license to use purchased deliverables for Client’s internal business use; Client may not resell or redistribute Provider-owned materials without written authorization.

Provider does not guarantee revenue, outcomes, regulatory results, or uninterrupted availability of any third-party platform.

• To the maximum extent permitted by law, Provider will not be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages, including lost revenue, lost profits, lost data, or business interruption.
• Provider’s total aggregate liability under these terms will not exceed the amount actually paid by Client for the specific service giving rise to the claim.

Client will indemnify Provider against claims arising from Client’s misuse of deliverables or systems, breach of these terms, violation of applicable law, or violation of a third party’s rights.

Provider may suspend or terminate access or work if Client materially breaches these terms, fails to pay, engages in abusive conduct, creates security risk, or initiates fraudulent payment activity.

These terms are governed by the laws of the State of California, without regard to conflict-of-law principles. Any dispute will be resolved in the state or federal courts located in San Diego County, California, unless the parties agree in writing to another process.

These terms, together with the Privacy Policy, Refund Policy, and any written engagement letter, invoice, or order expressly incorporated by reference, constitute the entire agreement regarding the subject matter described here.

Electronic Acceptance: By using the site, scheduling, or engaging our services, Client acknowledges having read, understood, and agreed to be bound by these terms.