Effective Date: September 23, 2026
Last Updated: September 23, 2026
These Terms of Use ("Terms") govern your access to and use of USTCPForMe.com and the websites, educational programs, learning platform, artificial intelligence tools, forums, communities, videos, classes, events, communications, and other products and services offered by USTCP For Me, LLC ("USTCP For Me," "we," "us," or "our"), collectively referred to as the "Services."
By registering for, accessing, or using the Services, you agree to these Terms and our Privacy Policy. If you do not agree, you should not use the Services.
1. About USTCP For Me
USTCP For Me provides educational resources designed primarily to help individuals learn about federal tax law, U.S. Tax Court practice and procedure, the Federal Rules of Evidence, professional ethics, and preparation for the United States Tax Court nonattorney examination.
USTCP For Me may provide educational materials through videos, written lessons, study guides, practice questions, assessments, artificial intelligence tools, live instruction, in-person events, forums, community features, and other formats.
USTCP For Me is an independent educational organization.
USTCP For Me is not affiliated with, sponsored by, endorsed by, or operated by the United States Tax Court.
2. Educational Purposes Only
The Services are provided for educational and informational purposes. Nothing provided through USTCP For Me constitutes legal, tax, accounting, financial, or other professional advice.
Information learned through USTCP For Me should not be relied upon as professional advice concerning an actual taxpayer, client, case, controversy, transaction, or legal matter. Users remain responsible for conducting appropriate professional research and consulting authoritative sources before applying information to actual professional matters.
3. No Guarantee of Examination Success
USTCP For Me does not guarantee that any user will pass the United States Tax Court nonattorney examination, become admitted to practice before the United States Tax Court, achieve a particular examination score, or obtain any professional credential or result.
Examination performance depends upon many factors outside our control, including a student's preparation, knowledge, experience, study habits, examination conditions, and changes to the examination.
Past examination information, historical patterns, analytics, practice examinations, predictions about subject emphasis, or other educational analysis should not be interpreted as a representation concerning what will appear on a future examination.
4. Accuracy and Changes in Law
Tax laws, regulations, court rules, Federal Rules of Evidence, ethical requirements, administrative procedures, examination requirements, judicial decisions, and other authorities may change.
USTCP For Me works to provide useful and current educational information but does not guarantee that every lesson, explanation, question, answer, video, AI response, or other item is complete, accurate, error-free, or current at all times.
Users are responsible for consulting appropriate authoritative sources when accuracy or current law is important.
5. Artificial Intelligence
USTCP For Me may use artificial intelligence and automated technologies extensively throughout the Services.
AI-powered features may provide tutoring, explanations, study recommendations, practice questions, assessments, research assistance, adaptive learning, progress analysis, content recommendations, or other educational functions.
Artificial intelligence can make mistakes. AI-generated information may be incomplete, inaccurate, outdated, or misleading. Users should verify important information against authoritative sources.
AI-generated information provided through USTCP For Me must not be relied upon as legal, tax, accounting, or other professional advice concerning an actual client or matter.
6. Individual Accounts
Each USTCP For Me account is intended for one individual person only.
Users may not share accounts, passwords, authentication credentials, or access rights with another person or permit another person to use their account.
You are responsible for maintaining the security of your account credentials and for activity occurring through your account.
We may suspend or terminate accounts that are shared, transferred, improperly accessed, or otherwise used in violation of these Terms.
7. Registration Information
Users must provide accurate information when registering and must not intentionally misrepresent their identity, professional credentials, qualifications, experience, or admission status.
Users may not impersonate another person or falsely claim to be a CPA, Enrolled Agent, attorney, United States Tax Court practitioner, or holder of another professional credential.
USTCP For Me may suspend or terminate an account for materially false, misleading, fraudulent, or unverifiable registration information.
8. Credential Verification and AI-Assisted Verification
USTCP For Me may verify information supplied by members, including professional credentials and U.S. Tax Court admission information.
Verification may be performed through public government databases, licensing authorities, professional organizations, United States Tax Court records, other publicly available records, automated verification systems, artificial intelligence-assisted research or matching, and manual review.
Automated and AI-assisted verification systems can make mistakes. A failed automated verification does not necessarily establish that a member supplied false information.
USTCP For Me may request additional information or documentation when necessary to resolve a verification issue.
9. Ownership of USTCP For Me Materials
Except where otherwise stated, USTCP For Me and its licensors own or control the rights in materials provided through the Services, including lessons, videos, graphics, study guides, outlines, practice questions, assessments, databases, compilations, software, platform features, examination analytics, Exam Genome information, and other educational materials.
Access to the Services does not transfer ownership of these materials to a user.
10. Personal Educational Use
USTCP For Me materials may be used for a member's personal educational purposes, subject to these Terms.
Unless expressly authorized in writing, users may not sell or redistribute our materials; republish them; upload them to another website or service; provide them to another educational provider; use them to create another course or commercial product; publicly distribute our practice questions or assessments; record or redistribute protected videos or classes; circumvent technological access restrictions; or otherwise commercially exploit USTCP For Me materials.
11. Downloadable Materials
USTCP For Me may specifically designate certain materials as downloadable. Users may download and retain those materials for their own personal educational use.
Downloading material does not transfer ownership or grant permission to redistribute, publish, sell, sublicense, or commercially exploit it.
12. Scraping, Data Mining, and AI Training
Unless USTCP For Me provides prior written authorization, users may not scrape, crawl, systematically download, extract, data-mine, harvest, or otherwise obtain USTCP For Me content in bulk.
USTCP For Me content may not be used without written authorization to train or fine-tune another artificial intelligence model; create training datasets; benchmark another AI system; build another educational system; develop a competing product or service; reproduce our examination analytics or Exam Genome; populate another question bank or educational database; or develop derivative commercial datasets.
13. Member-Contributed Study Materials
Members may voluntarily contribute educational materials to USTCP For Me, including personally created study notes, outlines, flashcards, mnemonics, study aids, personally created questions or explanations, the member's own previously graded examinations, and materials the member has the legal right to provide, including appropriate public-domain materials.
A member submitting material represents that the member has the legal right to submit it and grant the rights described in these Terms.
Unless a separate written agreement states otherwise, the member retains whatever ownership rights the member possesses in intentionally contributed study materials, but grants USTCP For Me a perpetual, irrevocable, worldwide, royalty-free, transferable, sublicensable license to store, reproduce, analyze, modify, adapt, publish, distribute, display, create derivative works from, incorporate into educational materials, commercialize, and otherwise use those materials.
This includes use for curriculum development, educational research, examination analytics, Exam Genome development, practice questions and assessments, course development, artificial intelligence training, AI model development and improvement, machine-learning datasets, educational products and services, and other lawful USTCP For Me purposes.
These rights survive cancellation, termination, or deletion of the member's account.
14. Forum, Community, Posts, and Comments
To the extent permitted by applicable law, content a member voluntarily posts or submits within USTCP For Me forums, message boards, community areas, discussion features, comments, or similar interactive areas, including posts, comments, photographs, images, questions, responses, and other user-generated content, is assigned to and becomes the property of USTCP For Me, LLC upon submission.
The member assigns to USTCP For Me all transferable intellectual-property rights the member possesses in that content to the extent permitted by law.
USTCP For Me may use such content for any lawful purpose, including education, publication, marketing, course development, commercial products, research, analytics, AI training, AI model development and improvement, machine learning, summaries, derivative works, and future USTCP For Me products or services.
No royalty, compensation, revenue share, or other payment is owed to the member for such use unless USTCP For Me expressly agrees otherwise in writing.
15. Forum and Community Moderation
USTCP For Me may moderate its forums and community areas. We may, in our discretion and subject to applicable law, edit, move, reformat, refuse, hide, restrict, lock, archive, or delete posts, comments, photographs, uploads, discussions, or other content.
We are not contractually required to provide advance notice or an explanation before exercising these moderation rights.
16. Loss of Account Access and Member Content
Members are responsible for maintaining their own copies of materials they wish to retain.
If a member cancels membership, closes an account, loses account access, is suspended, is terminated, or is otherwise removed from USTCP For Me, USTCP For Me has no contractual obligation to return, export, retrieve, restore, preserve for the member, or provide copies of the member's posts, comments, photographs, uploads, messages, study materials, or other content, except where applicable law requires otherwise.
Loss of access does not revoke USTCP For Me's ownership of content assigned to us, licenses previously granted to USTCP For Me, rights to previously submitted materials, or rights that these Terms state survive termination.
USTCP For Me may retain, archive, use, modify, commercialize, or delete content in accordance with these Terms, our Privacy Policy, and applicable law.
17. Copyright and Submission Verification
Members may not submit material that infringes copyrights, trademarks, privacy rights, publicity rights, trade secrets, contractual restrictions, or other rights belonging to another person or organization.
Members should submit only material they created, material they have sufficient permission or legal rights to provide, or material that may lawfully be used, including appropriate public-domain material.
USTCP For Me may review submitted materials using artificial intelligence, automated systems, copyright or plagiarism-detection technology, publicly available sources, manual review, or other reasonable verification methods.
If USTCP For Me determines or reasonably suspects that material infringes another person's rights, we may quarantine, reject, or remove it. We may also exclude such material from AI training, model development, educational materials, datasets, and other uses.
Intentional or repeated submission of unauthorized copyrighted or proprietary materials may result in suspension or permanent termination of membership.
Our review procedures do not guarantee that submitted material is free from copyright or other legal restrictions. The person submitting material remains responsible for having the legal right to provide it.
18. Copyright Complaints
USTCP For Me respects intellectual-property rights.
A copyright owner or authorized representative who believes material available through the Services infringes protected rights may contact us at updates@mail.ustcpforme.com.
We may request information reasonably necessary to identify the copyrighted work, locate the allegedly infringing material, verify the complaining party's authority, and evaluate the complaint.
We may remove or restrict access to disputed material while reviewing a complaint.
19. Exam Integrity
Users may not use USTCP For Me to request, obtain, upload, solicit, distribute, reproduce, or share examination questions or other examination content that is confidential, stolen, improperly obtained, unauthorized, or otherwise not lawfully available for distribution.
This provision does not prohibit legitimate use or discussion of historical examinations publicly released by the United States Tax Court or lawful discussion of a person's own examination experience.
USTCP For Me may remove prohibited examination content and suspend or terminate users involved in obtaining or distributing it.
20. Instructor and Volunteer Materials
Instructors and volunteers generally retain ownership of original classes, presentations, videos, outlines, handouts, questions, educational materials, and similar works they create and submit to USTCP For Me, unless a separate written agreement provides otherwise.
By submitting such materials, the instructor or volunteer grants USTCP For Me a perpetual, irrevocable, worldwide, royalty-free, transferable, sublicensable license to use, reproduce, record, edit, modify, adapt, distribute, display, publish, create derivative works from, incorporate into other materials, and otherwise use or commercialize those materials.
USTCP For Me may make those materials available through free or paid offerings, including placing classes, recordings, or materials behind a paywall or incorporating them into paid products, subscriptions, or services.
An instructor or volunteer is not entitled to royalties, revenue sharing, or other compensation merely because USTCP For Me charges for access to material containing or derived from the instructor's contribution.
Any compensation or revenue-sharing arrangement must be agreed to in writing before the applicable material is submitted, unless USTCP For Me subsequently agrees otherwise in writing.
21. Recording of Classes and Events
USTCP For Me may record online classes, webinars, Q&A sessions, meetings, presentations, and in-person educational events.
Recordings may include a participant's name, image or likeness, voice, questions, comments, chat messages, and other participation.
By knowingly participating in a session or event identified as being recorded, you consent, to the extent permitted by law, to the recording and to USTCP For Me's use, reproduction, editing, publication, distribution, display, educational use, promotional use, and commercialization of the recording.
USTCP For Me may make recordings available through free or paid products and services. Additional notices or releases may be provided where appropriate or legally required.
22. Member Conduct
Users may not use the Services to engage in harassment, threats, abusive conduct, unlawful discrimination, fraud, impersonation, spam, cheating, intellectual-property infringement, unauthorized access, attempts to compromise or disrupt the platform, malicious software distribution, abuse of instructors, volunteers, staff, sponsors, or other members, circumvention of access controls, or other unlawful or materially disruptive conduct.
USTCP For Me may restrict, suspend, or permanently terminate access for violations of these Terms or conduct we reasonably determine threatens or harms USTCP For Me, the Services, or the community.
23. Suspension and Termination
USTCP For Me may suspend, restrict, or terminate an account for reasons including violation of these Terms, false credential information, fraud or impersonation, account sharing, copyright infringement, improper examination materials, abuse or harassment, security threats, unauthorized scraping or AI training, nonpayment of amounts due, or other misuse of the Services.
Where permitted by law, termination may occur without advance notice.
Termination does not affect provisions that by their nature should survive termination, including intellectual-property ownership, licenses, payment obligations, disclaimers, limitations of liability, indemnification, dispute provisions, and rights in previously submitted content.
24. Sponsors and Advertising
USTCP For Me may be supported by sponsors, advertisers, promotional partners, and other organizations.
The presence of a sponsor, advertisement, product demonstration, promotional offer, sponsored class, sponsored content, or other commercial relationship does not constitute a warranty or guarantee by USTCP For Me concerning that organization or its products or services.
Users should independently evaluate third-party products and services.
Information concerning disclosure of member information to sponsors and promotional partners is contained in our Privacy Policy.
25. Free and Paid Services
USTCP For Me may provide some Services without charge and may charge for other Services.
We reserve the right to introduce paid products and services; offer premium features; charge for particular classes, events, content, AI features, tools, or services; move features or content between free and paid offerings; establish subscription plans; change prices; and discontinue or modify offerings.
We will not charge a user without providing the applicable pricing information and obtaining authorization as required by law.
26. Subscriptions and Automatic Renewal
Certain future Services may be offered through monthly, annual, or other recurring subscriptions.
Where a subscription automatically renews, applicable pricing, billing frequency, renewal information, and cancellation terms will be disclosed during the purchase process as required by applicable law.
Unless otherwise required by law, canceling a subscription prevents future renewal charges but does not terminate access for the period already paid.
Paid access generally continues through the end of the then-current paid billing period.
27. Payments and No-Refund Policy
All payments to USTCP For Me are earned when paid and are nonrefundable, except to the extent a refund is required by applicable law.
Unless applicable law requires otherwise, there are no voluntary refunds, prorated refunds, or credits for unused time. Cancellation does not create a right to reimbursement, and failure to use a purchased product or service does not create a right to reimbursement.
Cancellation of a recurring subscription prevents future renewal charges but does not generate a refund for the current paid period.
28. In-Person Events
USTCP For Me may offer conferences, classes, examination reviews, workshops, meetings, and other in-person events.
Individual events may have additional registration, attendance, conduct, cancellation, scheduling, and other terms.
Attendees are responsible for their own travel arrangements and related expenses.
If USTCP For Me cancels an event, our financial responsibility is limited, to the fullest extent permitted by law, to amounts the attendee actually paid directly to USTCP For Me for the canceled event.
USTCP For Me is not responsible for airfare, hotels, rental vehicles, mileage, meals, lost wages, lost business opportunities, travel cancellation or change fees, or other travel, incidental, or consequential expenses resulting from cancellation, postponement, relocation, rescheduling, or modification of an event.
Attendees should consider refundable travel arrangements or appropriate travel insurance.
29. Third-Party Websites, Products, and Services
The Services may contain links or references to third-party websites, government resources, publishers, software providers, sponsors, advertisers, social-media services, products, or other resources.
USTCP For Me does not control those third parties and is not responsible for their availability, accuracy, security, products, services, content, policies, or privacy practices.
A link, reference, advertisement, or integration does not constitute a guarantee or warranty by USTCP For Me.
30. Availability and Changes to the Services
USTCP For Me may modify, suspend, replace, restrict, or discontinue any portion of the Services.
We do not guarantee uninterrupted or error-free availability.
Maintenance, technology failures, internet outages, vendor failures, security incidents, software changes, governmental actions, and circumstances beyond our control may interrupt availability.
31. Disclaimer of Warranties
TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE SERVICES ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS.
USTCP FOR ME DISCLAIMS WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, ACCURACY, COMPLETENESS, AVAILABILITY, AND OTHER WARRANTIES TO THE EXTENT SUCH WARRANTIES MAY LAWFULLY BE DISCLAIMED.
We do not warrant that the Services will be uninterrupted, error-free, secure, or free from harmful components.
Nothing in these Terms excludes warranties or rights that cannot legally be excluded.
32. Limitation of Liability
TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, USTCP FOR ME, LLC AND ITS OWNERS, OFFICERS, EMPLOYEES, CONTRACTORS, INSTRUCTORS, VOLUNTEERS, AGENTS, AFFILIATES, SPONSORS, AND SERVICE PROVIDERS WILL NOT BE LIABLE FOR INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, PUNITIVE, OR CONSEQUENTIAL DAMAGES, LOST PROFITS, LOST REVENUE, LOST BUSINESS, LOST OPPORTUNITIES, LOST DATA, EXAMINATION FAILURE, PROFESSIONAL CONSEQUENCES, OR DAMAGES ARISING FROM RELIANCE UPON EDUCATIONAL OR AI-GENERATED INFORMATION.
These limitations apply to the fullest extent permitted by law regardless of the legal theory asserted.
Nothing in these Terms limits liability that applicable law does not permit us to limit or exclude.
33. Indemnification
To the fullest extent permitted by applicable law, you agree to indemnify, defend, and hold harmless USTCP For Me, LLC and its owners, officers, employees, contractors, instructors, volunteers, agents, and affiliates from claims, liabilities, losses, damages, judgments, and reasonable costs and expenses arising from or related to your violation of these Terms; your unlawful use of the Services; material you submit or upload; your infringement of another person's intellectual-property, privacy, publicity, or other rights; fraud or misrepresentation; unauthorized examination materials; or other misconduct associated with your use of the Services.
34. Informal Resolution and Binding Individual Arbitration
Before initiating arbitration, the parties should make a reasonable good-faith effort to resolve the dispute informally.
Except for disputes that applicable law permits or requires to be resolved in court, disputes arising from or relating to these Terms or the Services will be resolved through binding individual arbitration rather than a trial in court.
Arbitration will occur on an individual basis.
To the fullest extent permitted by applicable law, disputes may not be brought or resolved as a class action, collective action, consolidated action, or representative action.
The parties waive the right to a jury trial for claims subject to arbitration.
Nothing in this section prevents either party from seeking relief in a court where applicable law makes a particular claim non-arbitrable or otherwise preserves access to a court.
Because arbitration provisions can be subject to specific procedural and disclosure requirements, additional arbitration procedures may be specified in connection with these Terms or by the applicable arbitration administrator.
35. Governing Law
These Terms are governed by the laws of the State of New Jersey, without regard to conflict-of-law principles, except where controlling federal law or another non-waivable law applies.
36. Court Venue
For disputes that are not subject to arbitration and may properly proceed in court, the parties consent to jurisdiction and venue in the appropriate state courts located in Gloucester County, New Jersey, or, where federal jurisdiction exists, the appropriate federal court located in New Jersey, subject to applicable law.
37. Privacy
Use of the Services is also governed by the USTCP For Me Privacy Policy, which explains our collection, use, disclosure, retention, and protection of personal information.
The Privacy Policy is incorporated into these Terms by reference where legally appropriate.
38. Changes to These Terms
USTCP For Me may modify these Terms as our Services, technology, educational programs, AI features, forums, events, paid offerings, or business practices evolve.
When these Terms change, we will update the Last Updated date.
For material changes, we may provide additional notice when appropriate or required by law.
Continued use of the Services after revised Terms become effective constitutes acceptance of the revised Terms to the extent permitted by applicable law.
39. Severability
If a provision of these Terms is determined to be invalid, unlawful, or unenforceable, the remaining provisions will continue in effect to the extent permitted by law.
40. No Waiver
Failure by USTCP For Me to enforce a provision of these Terms does not constitute a waiver of that provision or our right to enforce it later.
41. Assignment
Users may not assign or transfer their rights or obligations under these Terms without prior written permission from USTCP For Me.
USTCP For Me may assign or transfer its rights and obligations in connection with a merger, acquisition, reorganization, sale of assets, financing, corporate restructuring, or other lawful business transaction.
42. Entire Agreement
These Terms, the Privacy Policy, and any additional terms expressly applicable to a particular product, event, subscription, or Service constitute the applicable agreement between you and USTCP For Me concerning use of the Services.
43. Contact Us
Questions concerning these Terms may be directed to:
USTCP For Me, LLC
USTCPForMe.com
Email: updates@mail.ustcpforme.com
