Common use of Nature of Service Clause in Contracts

Nature of Service. Client is an employer, and Client agrees that it is Client’s sole legal responsibility to pay any applicable employment taxes. PrimePay’s tax service merely facilitates the payment of such taxes, and Client agrees that the underlying tax liability is Client’s liability and not PrimePay’s liability. PrimePay agrees that, upon the start date communicated to Client following PrimePay’s acceptance of this Agreement, and for as long as this Agreement is in effect and Client is utilizing PrimePay for the processing of its payroll, PrimePay will (1) collect from client, hold in a separate PrimePay Tax Trust Account (the “Trust Account”), and deposit with an appropriate authorized depository on or before the applicable statutory deadlines, the required Federal, State and Local payroll tax withholding and employer obligations, and (2) prepare and file all required Federal, State, and Local payroll tax returns, forms and reports. Client acknowledges and agrees that PrimePay shall retain any interest earned on the Trust Account, and Client waives any and all claims to such interest. LIMITATIONS: In addition to the limitations contained in the Agreement, PrimePay shall not be liable for tax deficiencies, interest charges and/or penalty assessments associated with any payroll tax payment or the failure to timely file or make any required payroll tax payment unless such deficiencies, interest charges and/or penalty assessments result from the negligence of PrimePay. PrimePay shall not be liable for failure to make or timely make payroll tax deposits or filings if Client has not provided PrimePay with adequate and necessary payroll (i.e. account numbers, rates, etc.) and employee information or if Client fails to provide PrimePay, or to maintain in its designated payroll and/or tax account, sufficient funds to cover such payroll and/or payroll tax obligations. Client understands and agrees that PrimePay’s obligation to make tax deposits or payments on Client’s behalf is contingent on PrimePay’s actual collection of the tax funds from Client. If PrimePay’s electronic debit of Client’s tax deposit fails and is not corrected with an immediate wire, Client’s taxes will not be paid and Client will be responsible for that payment and any associated penalties or interest. PrimePay shall not be liable for any tax deficiencies, interest charges and/or penalty assessments relating to any payroll period ending prior to the start date of tax services under this Agreement or for any such charges, deficiencies or assessments relating to any pay periods following the termination of tax services. PrimePay is entitled to rely on the Client’s tax balances reported to PrimePay by any previous provider or by Client. CLIENT RESPONSIBILITIES: Client acknowledges that PrimePay’s tax service automatically generates state and Federal employment and unemployment tax deposits and returns which ultimately rely on data supplied to PrimePay by Client. Client acknowledges that PrimePay will rely on the payroll data supplied to it by Client as it automatically completes and submits filings to government agencies or other third parties. Client further agrees immediately to provide PrimePay with copies of any notices or correspondence (including coupon booklets, quarterly and annual tax returns, etc.) received from any Federal, State or Local tax authority with respect to tax return or deposits made by/with PrimePay. Client shall maintain sufficient funds in its designated payroll account (and payroll tax account, if a separate account) necessary for PrimePay to perform the services provided hereunder, including without limitation for the purposes of funding tax payments or deposits, amounts for interest, tax penalties or assessments not resulting from any mistake or negligence on the part of PrimePay, as well as the service fees due PrimePay for providing its tax services. Client shall further insure that sufficient funds are maintained in its designated payroll account (and payroll tax account, if a separate account) in accordance with a time table which PrimePay shall in its reasonable discretion establish, not to exceed three business days prior to the check date. Client agrees that PrimePay may debit (via EFT) an account at Client’s Bank named on Page 1 of this Client Services Agreement (or such other bank as Client shall notify and agree with PrimePay) in order for PrimePay to make Client’s payroll tax deposits. In order to ensure timely and accurate tax payments, Client agrees to maintain a sufficient balance in this account on its payroll check date to cover debits for all current or past due payroll taxes. If the Bank, upon Client’s instructions or otherwise, refuses to honor Depository Transfer or Pre-Authorized Debit, Client will be required to wire such tax funds to PrimePay immediately upon notification and will be assessed an NSF charge. Furthermore, in such case, PrimePay reserves the right to terminate this agreement immediately without written notice. Should PrimePay terminate this Agreement because of a dishonored check, or otherwise, PrimePay shall not be responsible for making the then due or any future payroll tax deposits or filings, and shall have no liability whatsoever with respect thereto. If Client terminates this Agreement for any reason before the last payday of a quarter, Client will be responsible for all quarter- end filings and year-end filings. If Client goes out of business, all year-end filings and final notices to taxing authorities are the responsibilities of Client. If Client generates a payroll related federal tax liability in excess of $100,000 for any given pay date, Client must initiate a wire transfer (a minimum of 24 hours in advance of the federal tax deposit due date) to the designated PrimePay account. SERVICE FEES: Client shall pay PrimePay a service fee for the tax services described above in accordance with PrimePay’s pricing schedule as may be in effect from time to time. Client further agrees that PrimePay shall be exclusively entitled to any and all interest earned on the funds deposited and maintained in the Trust Account. Upon termination, PrimePay shall have no further responsibilities or obligations hereunder (except for quarterly or annual tax reports, returns and/or payments if the termination date was at the end of a quarterly or annual reporting period) and Client is required to pay all outstanding service fees. In the event Client does not provide 30 days’ notice of termination of service as required above, Client agrees to pay an additional service fee of not less than $195.00 and authorizes PrimePay to withhold such amount from any refund of tax funds held by PrimePay. AUTHORIZATION TO RECEIVE INFORMATION: Client hereby instructs all Federal, State and Local tax authorities to deliver all payroll related tax forms, documents and other correspondence pertaining to the Client to PrimePay. Client shall execute and file all Federal, State, and Local forms, consents and agreements necessary to effectively grant to PrimePay full authorization to deposit and pay payroll tax items, to prepare, sign, and file payroll tax returns and reports and to represent, receive and submit records on behalf of Client before Federal, State, or Local tax offices or agencies with respect to payroll taxes. Client further agrees to promptly complete and send the original “Authorization to Honor Either Electronic Funds Transfer or Depository Transfer Checks” form (included below) to its bank authorizing PrimePay to debit the account for taxes and/or payroll as described.

Nature of Service. Client is an employer, and Client agrees that it is Client’s sole legal responsibility to pay any applicable employment taxes. PrimePay’s tax service merely facilitates the payment of such taxes, and Client agrees that the underlying tax liability is Client’s liability and not PrimePay’s liability. PrimePay agrees that, upon the start date communicated to Client following PrimePay’s acceptance of this Agreement, and for as long as this Agreement is in effect and Client is utilizing PrimePay for the processing of its payroll, PrimePay will (1) collect from client, hold in a separate PrimePay Tax Trust Account (the “Trust Account”), and deposit with an appropriate authorized depository on or before the applicable statutory deadlines, the required Federal, State and Local payroll tax withholding and employer obligations, and (2) prepare and file all required Federal, State, and Local payroll tax returns, forms and reports. Client acknowledges and agrees that PrimePay shall retain any interest earned on the Trust Account, and Client waives any and all claims to such interest. LIMITATIONS: In addition to the limitations contained in the Agreement, PrimePay shall not be liable for tax deficiencies, interest charges and/or penalty assessments associated with any payroll tax payment or the failure to timely file or make any required payroll tax payment unless such deficiencies, interest charges and/or penalty assessments result from the negligence of PrimePay. PrimePay shall not be liable for failure to make or timely make payroll tax deposits or filings if Client has not provided PrimePay with adequate and necessary payroll (i.e. account numbers, rates, etc.) and employee information or if Client fails to provide PrimePay, or to maintain in its designated payroll and/or tax account, sufficient funds to cover such payroll and/or payroll tax obligations. Client understands and agrees that PrimePay’s obligation to make tax deposits or payments on Client’s behalf is contingent on PrimePay’s actual collection of the tax funds from Client. If PrimePay’s electronic debit of Client’s tax deposit fails and is not corrected with an immediate wire, Client’s taxes will not be paid and Client will be responsible for that payment and any associated penalties or interest. PrimePay shall not be liable for any tax deficiencies, interest charges and/or penalty assessments relating to any payroll period ending prior to the start date of tax services under this Agreement or for any such charges, deficiencies or assessments relating to any pay periods following the termination of tax services. PrimePay is entitled to rely on the Client’s tax balances reported to PrimePay by any previous provider or by Client. CLIENT RESPONSIBILITIES: Client acknowledges that PrimePay’s tax service automatically generates state and Federal employment and unemployment tax deposits and returns which ultimately rely on data supplied to PrimePay by Client. Client acknowledges that PrimePay will rely on the payroll data supplied to it by Client as it automatically completes and submits filings to government agencies or other third parties. Client further agrees immediately to provide PrimePay with copies of any notices or correspondence (including coupon booklets, quarterly and annual tax returns, etc.) received from any Federal, State or Local tax authority with respect to tax return or deposits made by/with PrimePay. Client shall maintain sufficient funds in its designated payroll account (and payroll tax account, if a separate account) necessary for PrimePay to perform the services provided hereunder, including without limitation for the purposes of funding tax payments or deposits, amounts for interest, tax penalties or assessments not resulting from any mistake or negligence on the part of PrimePay, as well as the service fees due PrimePay for providing its tax services. Client shall further insure that sufficient funds are maintained in its designated payroll account (and payroll tax account, if a separate account) in accordance with a time table which PrimePay shall in its reasonable discretion establish, not to exceed three business days prior to the check date. Client agrees that PrimePay may debit (via EFT) an account at Client’s Bank named on Page 1 of this Client Services Agreement (or such other bank as Client shall notify and agree with PrimePay) in order for PrimePay to make Client’s payroll tax deposits. In order to ensure timely and accurate tax payments, Client agrees to maintain a sufficient balance in this account on its payroll check date to cover debits for all current or past due payroll taxes. If the Bank, upon Client’s instructions or otherwise, refuses to honor Depository Transfer or Pre-Authorized Debit, Client will be required to wire such tax funds to PrimePay immediately upon notification and will be assessed an NSF charge. Furthermore, in such case, PrimePay reserves the right to terminate this agreement immediately without written notice. Should PrimePay terminate this Agreement because of a dishonored check, or otherwise, PrimePay shall not be responsible for making the then due or any future payroll tax deposits or filings, and shall have no liability whatsoever with respect thereto. If Client terminates this Agreement for any reason before the last payday of a quarter, Client will be responsible for all quarter- end filings and year-end filings. If Client goes out of business, all year-end filings and final notices to taxing authorities are the responsibilities of Client. If Client generates a payroll related federal tax liability in excess of $100,000 for any given pay date, Client must initiate a wire transfer (a minimum of 24 hours in advance of the federal tax deposit due date) to the designated PrimePay account. SERVICE FEES: Client shall pay PrimePay a service fee for the tax services described above in accordance with PrimePay’s pricing schedule as may be in effect from time to time. Client further agrees that PrimePay shall be exclusively entitled to any and all interest earned on the funds deposited and maintained in the Trust Account. Upon termination, PrimePay shall have no further responsibilities or obligations hereunder (except for quarterly or annual tax reports, returns and/or payments if the termination date was at the end of a quarterly or annual reporting period) and Client is required to pay all outstanding service fees. In the event Client does not provide 30 days’ notice of termination of service as required above, Client agrees to pay an additional service fee of not less than $195.00 and authorizes PrimePay to withhold such amount from any refund of tax funds held by PrimePay. AUTHORIZATION TO RECEIVE INFORMATION: Client hereby instructs all Federal, State and Local tax authorities to deliver all payroll related tax forms, documents and other correspondence pertaining to the Client to PrimePay. Client shall execute and file all Federal, State, and Local forms, consents and agreements necessary to effectively grant to PrimePay full authorization to deposit and pay payroll tax items, to prepare, sign, and file payroll tax returns and reports and to represent, receive and submit records on behalf of Client before Federal, State, or Local tax offices or agencies with respect to payroll taxes. Client further agrees to promptly complete and send the original “Authorization to Honor Either Electronic Funds Transfer or Depository Transfer Checks” form (included below) to its bank authorizing PrimePay to debit the account for taxes and/or payroll as described. REFUNDS FOLLOWING TERMINATION: Subject to the payment of all service fees and to PrimePay’s right of set-off described in Section One above and in this Section, within thirty (30) days following termination of the Client’s PrimePay tax service, PrimePay shall refund to Client any tax funds impounded in the Trust Account on Client’s behalf in anticipation of Client’s upcoming, but as yet unpaid, employment or unemployment tax deposits or tax payment dates. Following termination, Client shall be responsible for filing its own state and Federal employment and unemployment tax returns and PrimePay shall have no responsibility for such returns, filings, taxes or related reports whatsoever.

Nature of Service. Client is an employer, and Client agrees that it is Client’s sole legal responsibility to pay any applicable employment taxes. PrimePay’s tax service merely facilitates the payment of such taxes, and Client agrees that the underlying tax liability is Client’s liability and not PrimePay’s liability. PrimePay agrees that, upon the start date communicated to Client following PrimePay’s acceptance of this Agreement, and for as long as this Agreement is in effect and Client is utilizing PrimePay for the processing of its payroll, PrimePay will (1) collect from client, hold in a separate PrimePay Tax Trust Account (the “Trust Account”), and deposit with an appropriate authorized depository on or before the applicable statutory deadlines, the required Federal, State and Local payroll tax withholding and employer obligations, and (2) prepare and file all required Federal, State, and Local payroll tax returns, forms and reports. Client acknowledges and agrees that PrimePay shall retain any interest earned on the Trust Account, and Client waives any and all claims to such interest. LIMITATIONS: In addition to the limitations contained in the Agreement, PrimePay shall not be liable for tax deficiencies, interest charges and/or penalty assessments associated with any payroll tax payment or the failure to timely file or make any required payroll tax payment unless such deficiencies, interest charges and/or penalty assessments result from the negligence of PrimePay. PrimePay shall not be liable for failure to make or timely make payroll tax deposits or filings if Client has not provided PrimePay with adequate and necessary payroll (i.e. account numbers, rates, etc.) and employee information or if Client fails to provide PrimePay, or to maintain in its designated payroll and/or tax account, sufficient funds to cover such payroll and/or payroll tax obligations. Client understands and agrees that PrimePay’s obligation to make tax deposits or payments on Client’s behalf is contingent on PrimePay’s actual collection of the tax funds from Client. If PrimePay’s electronic debit of Client’s tax deposit fails and is not corrected with an immediate wire, Client’s taxes will not be paid and Client will be responsible for that payment and any associated penalties or interest. PrimePay shall not be liable for any tax deficiencies, interest charges and/or penalty assessments relating to any payroll period ending prior to the start date of tax services under this Agreement or for any such charges, deficiencies or assessments relating to any pay periods following the termination of tax services. PrimePay is entitled to rely on the Client’s tax balances reported to PrimePay by any previous provider or by Client. CLIENT RESPONSIBILITIES: Client acknowledges that PrimePay’s tax service automatically generates state and Federal employment and unemployment tax deposits and returns which ultimately rely on data supplied to PrimePay by Client. Client acknowledges that PrimePay will rely on the payroll data supplied to it by Client as it automatically completes and submits filings to government agencies or other third parties. Client further agrees immediately to provide PrimePay with copies of any notices or correspondence (including coupon booklets, quarterly and annual tax returns, etc.) received from any Federal, State or Local tax authority with respect to tax return or deposits made by/with PrimePay. Client shall maintain sufficient funds in its designated payroll account (and payroll tax account, if a separate account) necessary for PrimePay to perform the services provided hereunder, including without limitation for the purposes of funding tax payments or deposits, amounts for interest, tax penalties or assessments not resulting from any mistake or negligence on the part of PrimePay, as well as the service fees due PrimePay for providing its tax services. Client shall further insure that sufficient funds are maintained in its designated payroll account (and payroll tax account, if a separate account) in accordance with a time table which PrimePay shall in its reasonable discretion establish, not to exceed three business days prior to the check date. Client agrees that PrimePay may debit (via EFT) an account at Client’s Bank named on Page 1 of this Client Services Agreement (or such other bank as Client shall notify and agree with PrimePay) in order for PrimePay to make Client’s payroll tax deposits. In order to ensure timely and accurate tax payments, Client agrees to maintain a sufficient balance in this account on its payroll check date to cover debits for all current or past due payroll taxes. If the Bank, upon Client’s instructions or otherwise, refuses to honor Depository Transfer or Pre-Authorized Debit, Client will be required to wire such tax funds to PrimePay immediately upon notification and will be assessed an NSF charge. Furthermore, in such case, PrimePay reserves the right to terminate this agreement immediately without written notice. Should PrimePay terminate this Agreement because of a dishonored check, or otherwise, PrimePay shall not be responsible for making the then due or any future payroll tax deposits or filings, and shall have no liability whatsoever with respect thereto. If Client terminates this Agreement for any reason before the last payday of a quarter, Client will be responsible for all quarter- quarter-end filings and year-end filings. If Client goes out of business, all year-end filings and final notices to taxing authorities are the responsibilities of Client. If Client generates a payroll related federal tax liability in excess of $100,000 for any given pay date, Client must initiate a wire transfer (a minimum of 24 hours in advance of the federal tax deposit due date) to the designated PrimePay account. SERVICE FEES: Client shall pay PrimePay a service fee for the tax services described above in accordance with PrimePay’s pricing schedule as may be in effect from time to time. Client further agrees that PrimePay shall be exclusively entitled to any and all interest earned on the funds deposited and maintained in the Trust Account. Upon termination, PrimePay shall have no further responsibilities or obligations hereunder (except for quarterly or annual tax reports, returns and/or payments if the termination date was at the end of a quarterly or annual reporting period) and Client is required to pay all outstanding service fees. In the event Client does not provide 30 days’ notice of termination of service as required above, Client agrees to pay an additional service fee of not less than $195.00 50.00 and authorizes PrimePay to withhold such amount from any refund of tax funds held by PrimePay. AUTHORIZATION TO RECEIVE INFORMATION: Client hereby instructs all Federal, State and Local tax authorities to deliver all payroll related tax forms, documents and other correspondence pertaining to the Client to PrimePay. Client shall execute and file all Federal, State, and Local forms, consents and agreements necessary to effectively grant to PrimePay full authorization to deposit and pay payroll tax items, to prepare, sign, and file payroll tax returns and reports and to represent, receive and submit records on behalf of Client before Federal, State, or Local tax offices or agencies with respect to payroll taxes. Client further agrees to promptly complete and send the original “Authorization to Honor Either Electronic Funds Transfer or Depository Transfer Checks” form (included below) to its bank authorizing PrimePay to debit the account for taxes and/or payroll as described.

Nature of Service. Client is an employer, and Client agrees that it is Client’s sole legal responsibility to pay any applicable employment taxes. PrimePay’s tax service merely facilitates the payment of such taxes, and Client agrees that the underlying tax liability is Client’s liability and not PrimePay’s liability. PrimePay agrees that, upon the start date communicated to Client following PrimePay’s acceptance of this Agreement, and for as long as this Agreement is in effect and Client is utilizing PrimePay for the processing of its payroll, PrimePay will (1) collect from client, hold in a separate PrimePay Tax Trust Account (the “Trust Account”), and deposit with an appropriate authorized depository on or before the applicable statutory deadlines, the required Federal, State and Local payroll tax withholding and employer obligations, and (2) prepare and file all required Federal, State, and Local payroll tax returns, forms and reports. Client acknowledges and agrees that PrimePay shall retain any interest earned on the Trust Account, and Client waives any and all claims to such interest. LIMITATIONS: In addition to the limitations contained in the Agreement, PrimePay shall not be liable for tax deficiencies, interest charges and/or penalty assessments associated with any payroll tax payment or the failure to timely file or make any required payroll tax payment unless such deficiencies, interest charges and/or penalty assessments result from the negligence of PrimePay. PrimePay shall not be liable for failure to make or timely make payroll tax deposits or filings if Client has not provided PrimePay with adequate and necessary payroll (i.e. account numbers, rates, etc.) and employee information or if Client fails to provide PrimePay, or to maintain in its designated payroll and/or tax account, sufficient funds to cover such payroll and/or payroll tax obligations. Client understands and agrees that PrimePay’s obligation to make tax deposits or payments on Client’s behalf is contingent on PrimePay’s actual collection of the tax funds from Client. If PrimePay’s electronic debit of Client’s tax deposit fails and is not corrected with an immediate wire, Client’s taxes will not be paid and Client will be responsible for that payment and any associated penalties or interest. PrimePay shall not be liable for any tax deficiencies, interest charges and/or penalty assessments relating to any payroll period ending prior to the start date of tax services under this Agreement or for any such charges, deficiencies or assessments relating to any pay periods following the termination of tax services. PrimePay is entitled to rely on the Client’s tax balances reported to PrimePay by any previous provider or by Client. CLIENT RESPONSIBILITIES: Client acknowledges that PrimePay’s tax service automatically generates state and Federal employment and unemployment tax deposits and returns which ultimately rely on data supplied to PrimePay by Client. Client acknowledges that PrimePay will rely on the payroll data supplied to it by Client as it automatically completes and submits filings to government agencies or other third parties. Client further agrees immediately to provide PrimePay with copies of any notices or correspondence (including coupon booklets, quarterly and annual tax returns, etc.) received from any Federal, State or Local tax authority with respect to tax return or deposits made by/with PrimePay. Client shall maintain sufficient funds in its designated payroll account (and payroll tax account, if a separate account) necessary for PrimePay to perform the services provided hereunder, including without limitation for the purposes of funding tax payments or deposits, amounts for interest, tax penalties or assessments not resulting from any mistake or negligence on the part of PrimePay, as well as the service fees due PrimePay for providing its tax services. Client shall further insure that sufficient funds are maintained in its designated payroll account (and payroll tax account, if a separate account) in accordance with a time table which PrimePay shall in its reasonable discretion establish, not to exceed three business days prior to the check date. Client agrees that PrimePay may debit (via EFT) an account at Client’s Bank named on Page 1 of this Client Services Agreement (or such other bank as Client shall notify and agree with PrimePay) in order for PrimePay to make Client’s payroll tax deposits. In order to ensure timely and accurate tax payments, Client agrees to maintain a sufficient balance in this account on its payroll check date to cover debits for all current or past due payroll taxes. If the Bank, upon Client’s instructions or otherwise, refuses to honor Depository Transfer or Pre-Authorized Debit, Client will be required to wire such tax funds to PrimePay immediately upon notification and will be assessed an NSF charge. Furthermore, in such case, PrimePay reserves the right to terminate this agreement immediately without written notice. Should PrimePay terminate this Agreement because of a dishonored check, or otherwise, PrimePay shall not be responsible for making the then due or any future payroll tax deposits or filings, and shall have no liability whatsoever with respect thereto. If Client terminates this Agreement for any reason before the last payday of a quarter, Client will be responsible for all quarter- end filings and year-end filings. If Client goes out of business, all year-end filings and final notices to taxing authorities are the responsibilities of Client. If Client generates a payroll related federal tax liability in excess of $100,000 for any given pay date, Client must initiate a wire transfer (a minimum of 24 hours in advance of the federal tax deposit due date) to the designated PrimePay account. SERVICE FEES: Client shall pay PrimePay a service fee for the tax services described above in accordance with PrimePay’s pricing schedule as may be in effect from time to time. Client further agrees that PrimePay shall be exclusively entitled to any and all interest earned on the funds deposited and maintained in the Trust Account. Upon termination, PrimePay shall have no further responsibilities or obligations hereunder (except for quarterly or annual tax reports, returns and/or payments if the termination date was at the end of a quarterly or annual reporting period) and Client is required to pay all outstanding service fees. In the event Client does not provide 30 days’ notice of termination of service as required above, Client agrees to pay an additional service fee of not less than $195.00 50.00 and authorizes PrimePay to withhold such amount from any refund of tax funds held by PrimePay. AUTHORIZATION TO RECEIVE INFORMATION: Client hereby instructs all Federal, State and Local tax authorities to deliver all payroll related tax forms, documents and other correspondence pertaining to the Client to PrimePay. Client shall execute and file all Federal, State, and Local forms, consents and agreements necessary to effectively grant to PrimePay full authorization to deposit and pay payroll tax items, to prepare, sign, and file payroll tax returns and reports and to represent, receive and submit records on behalf of Client before Federal, State, or Local tax offices or agencies with respect to payroll taxes. Client further agrees to promptly complete and send the original “Authorization to Honor Either Electronic Funds Transfer or Depository Transfer Checks” form (included below) to its bank authorizing PrimePay to debit the account for taxes and/or payroll as described. REFUNDS FOLLOWING TERMINATION: Subject to the payment of all service fees and to PrimePay’s right of set-off described in Section One above and in this Section, within thirty (30) days following termination of the Client’s PrimePay tax service, PrimePay shall refund to Client any tax funds impounded in the Trust Account on Client’s behalf in anticipation of Client’s upcoming, but as yet unpaid, employment or unemployment tax deposits or tax payment dates. Following termination, Client shall be responsible for filing its own state and Federal employment and unemployment tax returns and PrimePay shall have no responsibility for such returns, filings, taxes or related reports whatsoever.