Efile Tax Returns, Inc. guarantees the calculations performed by its Federal free file offering (State returns are not included in this guarantee).

Efile Tax Returns, Inc. will pay any IRS penalties and/or interest resulting from an error in the program's calculation, notwithstanding the lack of revenue from Alliance filers.  The amount of this guarantee shall be limited to the amount accrued when the IRS provides notice to the taxpayer of an improper calculation.