Terms of use
Effective 8 August 2026
Who we are
This website is operated by Caldwell Tax Services, LLC, a New Mexico limited liability company, of 1209 Mountain Road Pl NE, Ste H, Albuquerque, NM 87110. By using the site you accept these terms.
No advice, and no relationship
Everything on this site is general information about United States tax compliance. It is not tax, legal, accounting or financial advice, and it is not a substitute for advice about your own situation.
Using this site, reading anything on it, or sending us a message does not create a professional relationship between us. A relationship begins only when we have issued a quote, you have accepted our engagement terms, and payment has cleared. Until then, please do not act on anything here and do not send us confidential information.
Accuracy
Tax rules change, sometimes quickly and sometimes retrospectively. We take care to keep the site current and we date our material where the date matters, but we do not warrant that everything here is accurate or complete at the moment you read it.
Our content
The text, design, logo and materials on this site belong to CTS or are used under licence. You may read them, print a copy for your own use, and quote short extracts with attribution. You may not copy, republish or adapt them for commercial purposes without our written permission.
Links out
We link to the IRS and to other official sources. We do not control those sites and are not responsible for their content.
Availability
We do not guarantee the site will always be available or free of error. We may change or withdraw any part of it without notice.
Paid consultations
You can book a 45 minute consultation through this site for a fixed fee of US$300, paid at booking. Payment is processed by Stripe. We do not see or store your card details.
US$100 of the consultation fee is credited against your quoted fee if you engage us within 15 days of the consultation.
Rescheduling or cancelling 24 hours or more before the appointment is free, and a cancellation is refunded in full. Inside 24 hours the fee is not refunded, but you may reschedule once. Refunds are returned to the card you paid with.
A consultation is general guidance on the facts discussed on the call. It does not create an ongoing professional relationship, and an engagement begins only as described above.
Liability
To the extent permitted by law, we are not liable for any loss arising from your use of this site or from reliance on anything on it. Where you engage us, our liability is governed by our engagement terms and not by this page. Nothing here excludes liability for fraud, for wilful misconduct, or for anything that cannot lawfully be excluded.
Governing law
These terms are governed by the laws of the State of New Mexico, and proceedings will be brought in the state or federal courts located in Bernalillo County, New Mexico.