By electing the Pay By Refund payment option, the client (“Client”) agrees to the following terms set forth by Kels Financial Services (“Preparer”). This agreement is legally binding upon selection of the Pay By Refund option at checkout.

1. Authorization of Fee Deduction. Client authorizes Kels Financial Services to deduct the agreed-upon tax preparation fee from the federal tax refund deposited on Client’s behalf, prior to disbursement of any remaining refund balance to Client.
2. Refund Not Guaranteed. Client acknowledges that receipt of a federal refund is not guaranteed and is subject to IRS processing, verification, review, and any applicable offsets or adjustments. Kels Financial Services makes no representation or guarantee regarding the timing, approval, or amount of any refund.
3. Non-Receipt, Reduction, or Interception of Refund. In the event the refund is not received, is reduced below the amount of the preparation fee, or is intercepted, withheld, or offset by any federal or state agency — including but not limited to the Internal Revenue Service, U.S. Department of Education, state tax authorities, or child support enforcement agencies — Client remains fully and personally responsible for payment of the tax preparation fee in its entirety, regardless of the reason for the offset or non-receipt.
4. Immediate Invoice & Payment Due Upon Receipt. Upon notification or determination that the refund was not received or was insufficient to cover the preparation fee, Kels Financial Services will issue an invoice to Client via email and/or mail. Said invoice is due and payable immediately upon receipt. No grace period, installment arrangement, or deferral is implied or offered unless separately agreed to in writing by Kels Financial Services.
5. Automatic Draft Authorization. If the invoice is not paid upon receipt, Client expressly authorizes Kels Financial Services to initiate an automatic ACH electronic debit or bank draft from the bank account and/or debit card provided by Client at the time of enrollment or on file with Kels Financial Services. Client agrees this authorization remains valid and in effect until the full outstanding balance owed to Kels Financial Services is paid in full. Client further agrees that this draft may occur without additional notice beyond the initial invoice.
6. Agreement & Acknowledgment. By selecting Pay By Refund as a payment method during checkout, Client confirms that they have read, understood, and agree to be bound by all terms of this agreement. A copy of this agreement will be delivered to Client via email and retained in Client’s file. This agreement is effective upon selection and does not require a separate signature to be enforceable.