Privacy & Legal Notices.

1. Who we are

This Privacy Policy applies to Kondor Financial Inc., doing business as Kondor Tax & Accounting ("Kondor," "we," "us," or "our"), and to this website (kondorfinancial.com) and the professional services we provide. Our principal place of business is in Vancouver, Washington. Our tax practitioner is licensed as an Oregon Licensed Tax Consultant (LTC).

If you have questions about this policy or our data practices, contact us at max@kondorfinancial.com or (360) 521-3595.

2. What this policy covers

This policy covers personal information we collect through:

• This website, including the contact form, scheduling links, and any account portal we make available;
• Communications with you by phone, email, or text;
• Documents, financial records, and tax information you provide in the course of an engagement; and
• Information we receive from third parties (for example, your prior preparer, the IRS, a state agency, or a service provider you authorize).

3. Information we collect

The categories of information we collect depend on how you interact with us:

3.1 Information you provide directly

• Identification: name, date of birth, Social Security Number or ITIN, government-issued ID;
• Contact information: address, phone, email;
• Financial information: income, deductions, banking, investment, retirement, and business financial records;
• Family/dependent information: spouse and dependent identification and financial information necessary for return preparation;
• Business information (where applicable): EIN, payroll, books and records, owner basis information, K-1 information;
• Correspondence: messages, notes, and documents you send us.

3.2 Information collected automatically

• Standard web log information from your visits to this site (IP address, browser type, pages viewed, referring site). We use this only to keep the site working and secure.
• Cookies set by embedded third-party tools (see Section 8).

3.3 Information from third parties

• Prior tax returns from preparers you authorize us to contact;
• IRS or state tax-agency transcripts and notices when you authorize us to obtain them;
• Verification information from background-check or identity-verification services where required for representation.

4. How we use your information

We use your information only for the purposes for which you provided it and for related professional, legal, and operational purposes, including:

• Preparing and filing tax returns, extensions, and related forms;
• Providing bookkeeping, payroll, advisory, and IRS or state representation services;
• Communicating with you about your engagement, deadlines, and document requests;
• Billing, collections, and internal recordkeeping;
• Complying with our legal, regulatory, and professional obligations; and
• Defending or asserting our legal rights.

We do not sell your information, and we do not use your information for marketing to other people or businesses.

5. Tax return information — IRC §7216

Federal law (Internal Revenue Code §7216 and the related regulations) imposes strict limits on how we may use or disclose information you provide for the preparation of your tax return. We do not use or disclose your tax return information for any purpose other than preparing or assisting in preparing your return, unless one of the following applies:

• You have signed a written consent that complies with the form and content requirements of Treasury Regulation §301.7216-3;
• The disclosure or use is permitted without consent under §7216 and its regulations (for example, disclosure to the IRS, disclosure under a court order, or use to prepare a state return);
• The information is required to be disclosed by law (for example, a valid subpoena or summons); or
• The disclosure is to a person assisting in the preparation of your return who is bound by the same restrictions.

Unauthorized use or disclosure of tax return information by a preparer can result in civil and criminal penalties under IRC §7216 and §6713.

6. Disclosures to service providers

To deliver our services, we use a limited set of professional service providers. Each is bound by confidentiality obligations and, where applicable, by the same §7216 restrictions described above. Categories include:

• Professional tax preparation and e-file software used to prepare and transmit returns to the IRS and state agencies;
• Secure client portal (currently TaxDome) for exchanging documents, signatures, and messages;
• Cloud document storage and backup services;
• Accounting, bookkeeping, and payroll software (for example, QuickBooks, Xero, payroll providers) when used as part of an engagement;
• Scheduling (Calendly) for appointment booking;
• Email, calendar, and office productivity providers;
• Payment processors for invoices and consultation fees.

We do not authorize these providers to use your information for their own marketing or to sell it.

7. How we protect your information

As a paid tax-return preparer, Kondor is treated as a "financial institution" under the Gramm-Leach-Bliley Act (GLBA) and is subject to the Federal Trade Commission's Safeguards Rule (16 C.F.R. Part 314) and to IRS guidance set out in Publication 4557, Safeguarding Taxpayer Data. In accordance with these requirements we maintain a Written Information Security Plan (WISP) that:

• Designates a qualified individual to oversee our information security program;
• Identifies and assesses reasonably foreseeable internal and external risks to client information;
• Implements administrative, technical, and physical safeguards proportional to those risks, including access controls, multi-factor authentication on critical systems, encryption of sensitive data in transit and at rest, secure disposal of records, and regular monitoring;
• Provides regular security training to anyone with access to client information;
• Reviews service providers' ability to safeguard the information we share with them; and
• Is reviewed and updated regularly and after any material change to our operations.

No system can guarantee absolute security. If we become aware of unauthorized access to information we hold about you, we will notify you as required by applicable federal and state law, including the FTC Safeguards Rule notification requirements and any applicable state breach-notification statutes.

8. Cookies and website analytics

This website itself does not set tracking cookies. Pages that embed third-party services — currently the Calendly scheduling widget — may load resources that set cookies on your browser when you interact with them. Use of those tools is governed by the third party's own privacy policy. We do not combine information from those tools with your tax-return information.

9. Your choices and rights

Subject to our legal and professional record-retention obligations (see Section 10), you may:

• Request to review or correct the personal information we hold about you;
• Withdraw a §7216 consent prospectively (existing disclosures already made under the consent cannot be unwound);
• Ask questions about how we have used or disclosed your information; and
• Decline to provide information — though we may be unable to provide services without it.

Oregon residents may have additional rights under the Oregon Consumer Privacy Act (ORS 646A.570 et seq.), including the right to confirm, access, correct, delete, and obtain a portable copy of certain personal data, and to opt out of certain processing. Some tax and financial information is exempt from those rights because it is regulated by GLBA. To exercise any right, contact us at the address in Section 12.

10. Record retention

We retain client records as required by applicable law and professional standards, including:

• Records related to tax returns we have prepared, for at least the period required by IRC §6107 and §6695 and by Oregon Board of Tax Practitioners rules;
• Engagement files and supporting workpapers, generally for at least seven (7) years from the end of the engagement;
• Books and records of our own business, as required by federal and state law.

We may retain information longer where necessary to comply with a legal hold, defend against a claim, or meet a regulatory requirement. When we no longer need information, we dispose of it securely.

11. Children

This website is not directed to children. We collect information about minor dependents only when their parent or guardian provides it in connection with a tax engagement (for example, dependents on a 1040). We do not knowingly collect information directly from children under 13.

12. Contact us

Questions, requests, or complaints about this policy or our handling of your information may be sent to:

Kondor Financial Inc.
dba Kondor Tax & Accounting
Email: max@kondorfinancial.com
Phone: (360) 521-3595

13. Changes to this policy

We may update this policy from time to time. The effective date at the top of the page indicates when the current version took effect. Material changes will be communicated to active clients through our normal channels.

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Legal disclaimers

General information, not advice

Information on this website is general in nature and is provided for educational and informational purposes only. It is not, and should not be relied on as, tax, legal, accounting, or financial advice for any particular individual or business. Tax law is fact-specific, changes frequently, and applies differently to different situations. You should not act, or refrain from acting, based on information you read here without first speaking with a qualified professional about your specific circumstances.

No engagement is formed by visiting this site

Visiting this website, sending us an email, completing the contact form, or scheduling a consultation does not by itself create a client relationship, an engagement, or any obligation on our part to provide services. A client relationship is formed only when we have both signed a written engagement letter that describes the scope of services, fees, and other terms.

Confidentiality of inquiries

Please do not send confidential or sensitive personal, financial, or tax information through the contact form, by ordinary email, or by other unsecured channels before an engagement is in place. Once we have established an engagement, we will provide you with a secure portal for exchanging sensitive documents.

Practice before the IRS and conduct standards

To the extent we represent clients before the Internal Revenue Service, we adhere to the standards of practice set out in Treasury Department Circular No. 230. We do not guarantee any particular tax outcome. Estimates of refund, liability, savings, or audit risk that may be discussed in correspondence or consultations are based on the information then available and on current law, and may change as facts develop or as the law changes.

Forward-looking statements

Any statements on this site or in communications with us about expected outcomes, savings, or strategies are forward-looking and depend on facts and law as they exist at the time. Past results are not a guarantee of future results.

Third-party links

This site may link to third-party websites or tools (for example, scheduling, portal, or payment providers). We are not responsible for the privacy practices or content of those sites and provide the links for convenience only.

Governing law

This policy and your use of this site are governed by the laws of the State of Washington and applicable federal law, without regard to conflict-of-laws principles. Any dispute arising from your use of this site shall be brought in the state or federal courts located in Clark County, Washington.

This policy is provided as written notice of our information practices. It does not modify the terms of any engagement letter or written consent you have signed with us; in the event of a conflict, the engagement letter or signed consent controls.