The parties ("Pro Se Petitioner" and "Attorney" enter into this Representation Agreement on the following terms:

1. Representation and Responsibilities

Petitioner and Attorney are entering into an attorney-client relationship for Attorney to represent Petitioner in Petitioner's case before the United States Tax Court. Petitioner agrees to : (a) cooperate with Attorney; (b) provide all requested documents; (c) attend all requested meeting and court sessions; (d) accept Attorney's advice concerning settlement or agree to release attorney from further representation if the advice is not followed; and (e) pay all costs as set forth in Paragraph 3 below.

2. No Fees Charged

Attorney will not charge Petitioner any fees for services in connection with this representation. Attorney will also not refer Petitioner to another attorney for paid representation. 

3. Petitioner's Responsibility for Costs

Petitioner is responsible for all costs in connection with this representation. These include (but are not limited to) filing fees, transcript fees, and other out-of-pocket costs incurred by Attorney.

4. Right to Terminate

Petitioner has the right to terminate this representation upon written notice. Within five days after written notice, Attorney will transfer Petitioner's files and records to Petitioner or Petitioner's new representatives. Any termination will not relieve Petitioner of the obligation to pay the costs due under this agreement.

Attorney has the right to terminate this representation if Petitioner fails to meet Petitioner's obligations under this agreement and that failure continues for 10 or more days after written notice from Attorney. If Attorney terminates, Petitioner agrees to cooperate in freeing Attorney from any obligation for further representation, including executing a substitution of attorney to be filed with the Tax Court.

5. Record Retention

Attorney agrees to keep Petitioner's files (including any records received from Petitioner) in hard copy or electronic form for two years after the conclusion of the representation After two years, the records may be destroyed without further notification.

6. Waiver of Claims Against LACBA

Petitioner was referred to Attorney by the Tax Court Pro Se Program which is operated by the Los Angeles County Bar Association ("LACBA"). There is no attorney-client relationship between Petitioner and the Pro Se Program and/or LACBA. Petitioner waives all claims against the Pro Se Program and LACBA related in any way to this representation.

BY COMPLETING AND DATING THE FORM BELOW, PETITIONER(S) ACKNOWLEDGE THAT THEY HAVE READ PARAGRAPHS 1-6 OF THE AGREEMENT AS STATED ABOVE, AND AGREE TO THE TERMS SET FORTH IN THE AGREEMENT. THIS IS A LEGAL CONTRACT SO PLEASE MAKE SURE YOU HAVE THOROUGHLY READ IT! IF YOU HAVE ANY QUESTIONS, PLEASE CONTACT US AT TAXCOURTPROSE@GMAIL.COM. THANK YOU.