Terms of Service

Effective: July 14, 2026
Provider: Digent LLC (Florida limited liability company)
Product: AirGapTax (the "Software")

This is the binding agreement between you ("User," "you") and Digent LLC ("Company," "we," "us") governing your use of AirGapTax. We've written it in plain language, but every word is enforceable. By purchasing, downloading, installing, activating, or using the Software in any way, you accept these Terms in full. If you do not agree, do not use the Software and do not purchase a license.

1. What AirGapTax Is — and What It Is Not

AirGapTax is local-first tax computation software. Tax computation and workspace files are local by default; optional Ollama or Groq AI behavior is described in Section 14. You enter numbers; the Software performs arithmetic and formatting and produces draft worksheets.

AirGapTax is not any of the following:

Tax advice, tax guidance, or tax planning
Tax preparation services
Accounting, legal, financial, or investment advice
A substitute for a licensed CPA, enrolled agent, or tax attorney
A filing service or e-file transmitter

No professional relationship of any kind is created by your purchase or use of the Software. You are not our client. We are not your accountant, tax preparer, attorney, or fiduciary. We owe you no duty of care beyond delivering the Software as described in these Terms. Nothing in our marketing materials, documentation, support communications, website, or any other channel creates or implies a professional relationship.

If you have questions about your tax situation, consult a licensed CPA or enrolled agent. Do not rely on this Software as your sole source of tax information. Tax law is complex, changes frequently, and varies by jurisdiction. A qualified professional can evaluate your specific circumstances in ways that software cannot.

2. We Are Not a Tax Return Preparer

Digent LLC is not a "tax return preparer" as defined by 26 U.S.C. § 7701(a)(36) or any analogous state statute. We do not prepare, sign, file, or submit tax returns. We do not have a Preparer Tax Identification Number (PTIN). We do not exercise judgment or discretion over your tax positions.

You are the preparer of your own return. The Software is a calculator you use in that process — nothing more. Any return you file is your return, prepared by you, under your signature, at your sole discretion and responsibility. By using the Software, you acknowledge and agree that you — not Digent LLC — are the preparer for all purposes under federal and state law.

3. All Outputs Are Drafts — You Must Verify Before Filing

Every number, computation, form, schedule, worksheet, and PDF the Software produces is a draft for your review only. No output is final, approved, verified, or guaranteed to be correct.

Before you sign, print, mail, e-file, or otherwise submit anything based on the Software's output, you are responsible for:

Verifying every figure against the official IRS forms, instructions, and publications
Confirming compliance with all applicable federal, state, and local tax laws
Ensuring the completeness and accuracy of all data you entered
Reviewing for edge cases, phase-outs, limitations, and special rules that may apply to your situation

The Software may contain errors. Tax law changes, sometimes retroactively. IRS forms and instructions are updated annually. Edge cases, unusual filing situations, and newly enacted provisions may not be handled correctly or at all. You agree that you will not file any return without independently verifying its contents.

4. Specific Disclaimers

Without limiting any other provision of these Terms, Digent LLC specifically does not represent, warrant, or guarantee that:

Any computation performed by the Software is accurate, complete, or current
Any return based on the Software's output will be accepted by the IRS or any state or local taxing authority
Any refund amount shown will match the refund actually received
Any balance-due amount shown will match the amount actually owed
Use of the Software will prevent or reduce penalties, interest, additions to tax, or audit risk
The Software complies with the tax laws of any particular state, territory, or locality
The Software handles every provision of the Internal Revenue Code, Treasury Regulations, or IRS guidance
The Software will produce the optimal or most favorable tax outcome for your situation
The Software is free of bugs, errors, or defects

5. Assumption of Risk

You assume all risk arising from your use of the Software. This includes, without limitation, risk of:

Tax penalties imposed under any section of the Internal Revenue Code (including but not limited to accuracy-related penalties under IRC § 6662, failure-to-file penalties under IRC § 6651, and fraud penalties under IRC § 6663)
Interest on underpayments or late payments
Audit by the IRS, a state taxing authority, or any other governmental agency
Underreporting or overreporting of income, deductions, credits, or other items
Loss of refund or overpayment of tax
Criminal prosecution for tax fraud or evasion (which is solely your responsibility and in no event attributable to the Software)
Data loss, corruption, or errors in your locally stored files
Any other adverse consequence related to your tax return or tax situation

This assumption of risk applies regardless of whether Digent LLC was negligent, whether the Software contained a bug or error, whether the error was foreseeable, and whether Digent LLC was advised of the possibility of such risk.

6. Warranty Disclaimer

THE SOFTWARE IS PROVIDED "AS IS" AND "AS AVAILABLE," WITH ALL FAULTS. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, DIGENT LLC EXPRESSLY DISCLAIMS ALL WARRANTIES, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING BUT NOT LIMITED TO:

IMPLIED WARRANTIES OF MERCHANTABILITY
FITNESS FOR A PARTICULAR PURPOSE
ACCURACY, RELIABILITY, OR COMPLETENESS
NON-INFRINGEMENT
TITLE
QUIET ENJOYMENT
COMPLIANCE WITH TAX LAW
FREEDOM FROM ERRORS, BUGS, OR DEFECTS

NO ORAL OR WRITTEN INFORMATION OR ADVICE GIVEN BY DIGENT LLC, ITS MEMBERS, EMPLOYEES, CONTRACTORS, OR AGENTS CREATES ANY WARRANTY. YOU RELY ON ANY SUCH INFORMATION ENTIRELY AT YOUR OWN RISK.

7. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW:

(a) DIGENT LLC, ITS MEMBERS, MANAGERS, EMPLOYEES, CONTRACTORS, AGENTS, AND AFFILIATES SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, EXEMPLARY, OR PUNITIVE DAMAGES ARISING FROM OR RELATED TO THE SOFTWARE OR THESE TERMS, REGARDLESS OF THE THEORY OF LIABILITY (CONTRACT, TORT, STRICT LIABILITY, WARRANTY, STATUTE, OR OTHERWISE), INCLUDING BUT NOT LIMITED TO: LOST PROFITS, LOST DATA, TAX PENALTIES, INTEREST ON UNDERPAYMENTS, AUDIT COSTS, PROFESSIONAL FEES INCURRED TO CORRECT A RETURN, LOSS OF REFUND, OVERPAYMENT OF TAX, OR COST OF SUBSTITUTE SOFTWARE.

(b) IN NO EVENT SHALL DIGENT LLC'S TOTAL AGGREGATE LIABILITY TO YOU FOR ALL CLAIMS ARISING FROM OR RELATED TO THE SOFTWARE OR THESE TERMS EXCEED THE AMOUNT YOU ACTUALLY PAID TO DIGENT LLC FOR YOUR LICENSE. This cap applies regardless of the form of action, the number of claims, and whether the damages were foreseeable.

(c) The limitations in this section apply even if any limited remedy fails of its essential purpose and even if Digent LLC has been advised of the possibility of such damages.

(d) Some jurisdictions do not allow the exclusion or limitation of certain damages. In such jurisdictions, the liability of Digent LLC shall be limited to the greatest extent permitted by law.

8. Indemnification

You agree to indemnify, defend, and hold harmless Digent LLC, its members, managers, employees, contractors, agents, and affiliates from and against any and all claims, demands, actions, suits, proceedings, losses, damages, liabilities, costs, and expenses (including reasonable attorneys' fees and court costs) arising out of or related to:

Your use of the Software
Any tax return you prepare, file, or submit using the Software's output
Any claim by the IRS, a state or local taxing authority, or any third party related to your tax return or tax situation
Your violation of these Terms
Your violation of any applicable law or regulation
Any dispute between you and a third party (including a co-filer, spouse, dependent, employer, or client) related to the Software or its output

In plain English: if anyone sues us, demands money from us, or takes legal action against us because of something you did with the Software or something that happened on your return, you cover the full cost of defending and resolving it. This obligation survives termination of your license and these Terms.

9. Per-Tax-Year License

AirGapTax is currently in private beta; payments and public installers are disabled. If commercial sales are enabled, each purchase is planned to cover one specific tax year. A 2025 license would not include a future tax-year edition.

Tax law changes every year. The current pricing catalog reserves a 25% loyalty discount for a later edition, but that offer is not active while sales are disabled.

10. Offline Licensing and Permitted Use

Current signed licenses are validated locally. A locally computed machine identifier may be used on the device, but Digent LLC does not receive an activation count or enforce a server-counted three-device limit. You may install the Software only on devices you control and may not:

Share, distribute, sell, lease, sublicense, or transfer your license key to any other person or entity
Post your license key publicly or make it available to third parties
Use any tool, technique, or workaround to bypass license validation
Represent one license as authorizing use by unrelated third parties

Because validation is offline, Digent LLC does not claim that deleting or flagging a server record remotely revokes a signed license already delivered to a device. Any future server-enforced device or revocation policy must be implemented before it is added to these Terms.

11. Intellectual Property and Restrictions

The Software, including all code, algorithms, designs, documentation, and related materials, is the exclusive property of Digent LLC and is protected by copyright and other intellectual property laws. Your license grants you a limited, non-exclusive, non-transferable, revocable right to use the Software for its intended purpose.

You may not:

Reverse engineer, decompile, disassemble, or otherwise attempt to derive the source code of the Software
Modify, adapt, translate, or create derivative works based on the Software
Copy or reproduce the Software except as necessary for installation on your licensed devices and for reasonable backup purposes
Remove, alter, or obscure any copyright notice, trademark, or other proprietary marking
Use the Software to build a competing product or service
Rent, lease, lend, or provide commercial hosting of the Software

12. All Sales Final — No Refunds

All sales are final. No refunds, exchanges, credits, or cancellations will be issued, for any reason.

Because the Software is delivered digitally and your license activates the moment you receive your license key, the transaction is complete upon delivery. This no-refund policy applies regardless of whether:

You change your mind after purchase
The Software contains bugs or produces incorrect output
Tax law changes after your purchase
The IRS rejects a return you prepared with the Software
You are audited
You experience a penalty, interest charge, or other adverse tax consequence
You find the Software unsatisfactory for any reason
You did not read these Terms before purchasing

We strongly encourage you to review these Terms, the pricing page, the features page, and the audit report before purchasing.

Chargebacks. If sales are enabled and you initiate a payment dispute after receiving a license, Digent LLC may respond through the payment processor and exercise remedies available under applicable law. The current offline license design does not provide remote deactivation of all associated devices.

13. Payment Processing

Payments are disabled while beta mode is active. Stripe is the disclosed card processor in the implemented server path. PayPal, Dodo Payments, and BTCPay support exists in code but is not represented as active unless the readiness endpoint confirms the provider is fully configured. If sales are enabled, the processor receives the checkout and billing data required for the transaction; Digent LLC's license record stores the email, tier, generated license material, payment identifier, creation/delivery state, and a revoked flag. It does not store a server-counted device activation total.

14. Local Processing and Optional AI

Tax computation and workspace storage are local by default, and the product does not include telemetry. Ollama, when enabled, receives chat text and summarized tax context over loopback on your computer.

If you explicitly enable Groq, the Software sends the text you enter plus summarized context — tax year, filing status, AGI, total tax, and refund or balance due — to Groq's fixed HTTPS endpoint. Identifier-like content is screened but automated screening is not a guarantee of anonymization. Custom AI endpoints are currently disabled. See the Privacy Policy for details.

15. Binding Arbitration and Class Action Waiver

PLEASE READ THIS SECTION CAREFULLY. IT AFFECTS YOUR LEGAL RIGHTS, INCLUDING YOUR RIGHT TO FILE A LAWSUIT IN COURT AND TO HAVE A JURY TRIAL.

(a) Informal Resolution First. Before initiating any formal proceeding, you agree to contact us at support@airgaptax.com and attempt in good faith to resolve the dispute informally for at least thirty (30) days.

(b) Binding Arbitration. If informal resolution fails, any dispute, claim, or controversy arising out of or relating to these Terms, the Software, or your use of the Software — including disputes about the validity, scope, or enforceability of this arbitration clause — shall be resolved exclusively by binding arbitration administered by the American Arbitration Association ("AAA") under its Commercial Arbitration Rules then in effect. The arbitration shall take place in Pinellas County, Florida. The arbitrator's award shall be final and binding and may be entered as a judgment in any court of competent jurisdiction.

(c) Jury Trial Waiver. YOU AND DIGENT LLC EACH IRREVOCABLY WAIVE THE RIGHT TO A TRIAL BY JURY IN ANY DISPUTE ARISING OUT OF OR RELATED TO THESE TERMS OR THE SOFTWARE.

(d) Class Action Waiver. YOU AND DIGENT LLC EACH AGREE THAT ANY DISPUTE SHALL BE CONDUCTED ONLY ON AN INDIVIDUAL BASIS AND NOT IN A CLASS, CONSOLIDATED, OR REPRESENTATIVE ACTION. If for any reason a claim proceeds in court rather than in arbitration, you and Digent LLC each waive any right to a class action. If this class action waiver is found to be unenforceable, then the entirety of this arbitration section shall be null and void (but all other provisions of these Terms shall remain in full force).

(e) Exceptions. Either party may seek injunctive or other equitable relief in a court of competent jurisdiction to prevent the actual or threatened infringement, misappropriation, or violation of intellectual property rights. Small claims court actions within Pinellas County, Florida that are within the court's jurisdictional limits are also exempt from arbitration.

(f) Arbitration Costs. Each party shall bear its own costs and attorneys' fees in arbitration, except as otherwise required by the AAA rules or applicable law. If the arbitrator finds that a claim was frivolous or brought in bad faith, the arbitrator may award the prevailing party its reasonable attorneys' fees and costs.

16. Governing Law and Venue

These Terms are governed by and construed in accordance with the laws of the State of Florida, without regard to its conflict of laws principles. For any matter not subject to arbitration under Section 15, you consent to the exclusive personal jurisdiction and venue of the state and federal courts located in Pinellas County, Florida.

17. Termination

Digent LLC may terminate or suspend your license immediately, without prior notice, if you violate any provision of these Terms. Upon termination: (a) your right to use the Software ceases immediately; (b) you must uninstall and destroy all copies of the Software in your possession; (c) no refund will be issued. Sections 1 through 8, 11, 12, 15 through 16, and 18 through 21 survive termination.

18. Severability

If any provision of these Terms is held to be invalid, illegal, or unenforceable by a court or arbitrator of competent jurisdiction, that provision shall be modified to the minimum extent necessary to make it valid and enforceable, or severed if modification is not possible. The remaining provisions shall continue in full force and effect. The invalidity of one provision does not affect the validity of any other provision.

19. Entire Agreement

These Terms, together with the Privacy Policy, constitute the entire agreement between you and Digent LLC regarding the Software. They supersede all prior or contemporaneous agreements, communications, representations, and understandings, whether oral or written. No statement, promise, or representation made by Digent LLC outside of these Terms is binding unless incorporated herein by written amendment.

20. Assignment and Waiver

Digent LLC may assign or transfer these Terms, in whole or in part, in connection with a merger, acquisition, reorganization, or sale of all or substantially all of its assets, without your consent. You may not assign or transfer these Terms or your license without Digent LLC's prior written consent. Any attempted assignment in violation of this section is void.

Digent LLC's failure to enforce any provision of these Terms is not a waiver of that provision or of the right to enforce it in the future. A waiver of any provision is effective only if in writing and signed by Digent LLC.

21. Electronic Acceptance

By clicking "I accept," "I agree," "Purchase," or any similar button, or by installing, activating, or using the Software, you acknowledge that you have read, understood, and agree to be bound by these Terms. This electronic acceptance has the same legal force and effect as a handwritten signature under the Electronic Signatures in Global and National Commerce Act (E-SIGN Act, 15 U.S.C. § 7001 et seq.) and the Florida Uniform Electronic Transaction Act (Fla. Stat. § 668.50).

22. Changes to These Terms

Digent LLC may update these Terms at any time by posting the revised version on our website with a new "Effective" date. Changes are effective upon posting. We will make reasonable efforts to notify existing license holders of material changes (e.g., via email or in-app notice), but it is your responsibility to review the Terms periodically. Your continued use of the Software after the effective date of any change constitutes your acceptance of the revised Terms. If you do not agree to the revised Terms, your sole remedy is to stop using the Software.

23. Contact

Digent LLC (a Florida limited liability company)
Registered Agent: Northwest Registered Agent LLC
7901 4th St N, Ste 300
St. Petersburg, FL 33702

Support: support@airgaptax.com

Last updated: 2026-07-11