Terms of Service

Effective date: June 18, 2026

These Terms of Service (“Terms”) govern your access to and use of NoticeFiled, a document-preparation software tool operated by Mercurion LLC (“NoticeFiled,” “we,” “us,” or “our”). Please read them carefully — they include important limitations on our responsibilities and on the nature of the service.

1. Acceptance of Terms

By accessing or using the NoticeFiled website or service, you agree to be bound by these Terms and by our Privacy Policy. If you do not agree with any part of these Terms, please do not use the service.

2. Description of the Service

NoticeFiled is a document-preparation software tool. You provide an IRS notice — currently we support the CP2000 notice — by uploading or photographing it. The service analyzes the notice, gives you a clear read on whether the IRS appears to be correct, partially correct, or incorrect, and generates a written response letter tailored to your notice. You then review, sign, and submit that response yourself. We provide step-by-step submission instructions; for supported notices, your response can typically be submitted online through the IRS Document Upload Tool, or by fax or mail, according to the options shown on your notice.

The service is intended only for the notice types we support. Certain high-stakes notices — for example, those involving levy or lien actions, or U.S. Tax Court rights (such as a Statutory Notice of Deficiency) — are not suitable for an automated response and are not handled as one. For those, the service may identify the notice and direct you to a qualified professional rather than generate a response.

3. Eligibility

You must be at least 18 years old and able to form a binding contract to use NoticeFiled. You agree to use the service only in connection with a notice that belongs to you, or one that you are otherwise legally authorized to handle.

4. Pricing and Payment

NoticeFiled is offered for a flat fee of $97 per notice. Pricing may change over time; the price that applies to you is the one displayed at the time of your purchase. Payment is collected through our third-party payment processor at the time you place your order, and fees are stated in U.S. dollars and are exclusive of any applicable taxes. We are not responsible for typographical or pricing errors and may correct them, or cancel affected orders, including after an order has been placed.

5. Refunds

If NoticeFiled fails to deliver your analysis and response letter, or if there is a clear error in our analysis of your notice, we will refund you. Because each response is custom-generated for your specific notice, refund requests are reviewed on a case-by-case basis.

Refunds relate solely to whether we delivered the service and the quality of our analysis. They are not tied to whether the IRS ultimately agrees with your response or to any particular tax outcome, since those results are outside our control.

6. Delivery of Your Materials

NoticeFiled is delivered digitally; there is no physical shipment. After purchase, your analysis and response letter are made available on your secure result page and sent to the email address you provide, typically within minutes. You are responsible for providing a working email address and for retrieving and saving your materials. We are not responsible for non-delivery caused by an incorrect email address or by your email provider's filtering; your materials remain available to you on your secure result page.

7. User Responsibilities and Acceptable Use

You agree that you will:

• provide accurate, complete, and truthful information and documents;
• review the generated response letter, and verify it against your own records, before signing and submitting it;
• upload only notices and documents that belong to you or that you are authorized to handle, and not submit another person's information without their authority;
• use the service only for lawful purposes, and not misuse, interfere with, attempt to gain unauthorized access to, or disrupt the service or its underlying systems; not attempt to reverse-engineer, extract, or discover the underlying models, prompts, or source code; not use the service to generate false, misleading, or fraudulent content; and not resell, redistribute, or make the service available to any third party.

Accuracy of your information. Because the analysis and response letter are based on the information and documents you provide, you are responsible for their accuracy and completeness. Incomplete, inaccurate, or unsupported information will affect your result, and you should include only items you actually have and can document.

Deadlines. You are solely responsible for knowing and meeting the response deadline stated on your notice. NoticeFiled does not track, calendar, remind you of, or guarantee any deadline, and is not responsible for any consequence of a missed or late submission. If your deadline is near or has already passed, contact the IRS directly using the telephone number shown on your notice.

8. Your Content

You retain ownership of the notices, documents, and information you provide to NoticeFiled (“Your Content”). By submitting Your Content, you grant us a limited, non-exclusive license to use, store, and process it solely to provide the service to you — that is, to analyze your notice and generate your response letter — and to meet our legal obligations. We handle Your Content as described in our Privacy Policy.

9. Intellectual Property

The NoticeFiled website, its content, design, and underlying software are owned by Mercurion LLC and are protected by intellectual-property laws. You may not copy, modify, distribute, resell, reverse-engineer, or create derivative works from the service or its content. The response letter we generate for you is yours to use for responding to your own notice.

10. Disclaimer of Warranties

The service is provided on an “as is” and “as available” basis, without warranties of any kind, whether express or implied, including any implied warranties of merchantability, fitness for a particular purpose, accuracy, or non-infringement. We do not warrant that the service will be uninterrupted or error-free, that any analysis will be accurate or complete, or that using the service will produce any particular result with the IRS.

11. Limitation of Liability

To the maximum extent permitted by law, NoticeFiled and Mercurion LLC will not be liable for any indirect, incidental, special, consequential, or punitive damages, or for any tax, penalty, or interest assessed by the IRS, or for any lost savings or refunds. Because you review, sign, and submit your own response and no outcome is guaranteed, our total liability for any claim relating to the service will not exceed the amount you actually paid us for the service giving rise to the claim.

12. Indemnification

You agree to indemnify and hold harmless Mercurion LLC and its owners, officers, employees, agents, contractors, and service providers from any claim or demand, including reasonable attorneys' fees, arising out of your breach of these Terms, your violation of any law, or your infringement of any third-party right.

13. Third-Party Services

We rely on third-party providers — including our hosting provider, database, email provider, and payment processor — to operate NoticeFiled. We are not responsible for the acts, omissions, availability, or failures of these providers, and your use of the service may also be subject to their terms.

14. Links to Third-Party Websites

The service may contain links to websites we do not operate, including the IRS website. We provide these links for convenience only and are not responsible for the content, accuracy, or practices of any third-party site.

15. Force Majeure

We are not liable for any failure or delay in performance caused by circumstances beyond our reasonable control, including acts of God, natural disasters, governmental action, war, terrorism, civil unrest, epidemic or pandemic, labor disputes, or telecommunications or power failures.

16. Termination

We may suspend or terminate your access to the service at any time, without notice, if you violate these Terms or misuse the service, or as needed to protect the service or other users. Provisions that by their nature should survive termination — including ownership, disclaimers, limitation of liability, indemnification, and governing law — will survive.

17. Changes to These Terms

We may update these Terms from time to time. When we do, we will revise the effective date shown at the top of this page. Your continued use of the service after changes take effect means you accept the updated Terms.

18. Governing Law and Dispute Resolution

These Terms are governed by the laws of the United States, without regard to conflict-of-laws principles. Before filing any formal claim, you agree to first contact us through our contact form so we can try to resolve the matter informally; most concerns can be settled this way. If we cannot resolve a dispute within 30 days, you agree it will be brought exclusively in a court of competent jurisdiction in the United States, and you consent to the personal jurisdiction of that court.

19. Severability

If any provision of these Terms is found to be unenforceable or invalid, that provision will be limited or removed to the minimum extent necessary, and the remaining provisions will remain in full force and effect.

20. Governing Language

This document is provided in English and Spanish for convenience. In the event of any conflict or inconsistency between the two versions, the English version governs and controls.

21. Contact

Questions about these Terms? Reach us through our contact form. NoticeFiled is operated by Mercurion LLC.