Terms of Service

Document status:

Draft v1

Drafted:

June 12, 2026

Effective date:

to be set on attorney clearance

Last updated:

draft — see “Changes to these terms” below for revision history once active

1. About this agreement

These Terms of Service (the “Terms”) are an agreement between you (“you,” “your,” or “Customer”) and Cryptobasis Technologies LLC, a Pennsylvania single-member limited liability company (“cryptoBASIS,” “we,” “us,” or “our”). They govern your use of the cryptoBASIS platform, website, and audit services (collectively, the “Service”) available at cryptobasis.ai.

By creating an account, paying for an audit, or otherwise using the Service, you agree to these Terms and to our Privacy Policy. If you do not agree, do not use the Service.

These Terms become effective for you when you create an account. They remain in effect until your account is closed and any retained obligations (see “Termination” below) have run their course.

The Service is intended for users who are at least eighteen (18) years old. If you are under 18, do not use the Service.

Governing law. These Terms are governed by the laws of the Commonwealth of Pennsylvania, without regard to its conflict-of-laws principles. The United Nations Convention on Contracts for the International Sale of Goods does not apply.

2. The Service

cryptoBASIS is a software platform that helps individual taxpayers, small businesses, and tax professionals analyze cryptocurrency tax positions for errors and inconsistencies. You upload source files (typically CoinTracking exports, filed-return PDFs, and supporting documents), answer an intake questionnaire, choose a tier, pay, and receive an audit deliverable.

The Service is offered in four tiers:

• Tier 1 — Self-Serve Audit. A graded indicator report and narrative findings, delivered as a downloadable PDF.
• Tier 2 — Guided Review. Tier 1 plus estimated dollar-impact figures for each finding and remediation roadmaps.
• Tier 3 — Position Audit. Tier 2 plus a Position Memorandum — framework-defense prose written against your specific facts.
• Tier 4 — Premium Engagement. Tier 3 plus, where applicable to your facts, document templates (e.g., License Agreement, §1341 Election Statement, Action by Sole Member). The v1 release of cryptoBASIS does not include the full document-generation capability; Tier 4 customers in v1 receive the Tier 3 deliverable. We will honor upgraded pricing for any Tier 4 customer who wishes to receive the full Tier 4 deliverable once it is available.

Current tier pricing is at cryptobasis.ai/pricing. Detailed scope of each tier is at cryptobasis.ai/how-it-works.

The audit methodology applies the License + Constructive Receipt framework and a catalog of thirty (30) indicators, of which eight (8) are active in v1; additional indicators activate as the product evolves. We may update the methodology between audit runs. Each individual audit run is locked to the methodology version active when it ran.

3. What the Service is not

This section is important. Please read it.

cryptoBASIS is software. It is not a tax professional. The findings, narratives, Position Memoranda, and any other output of the Service are informational. They are not tax advice, accounting advice, legal advice, or financial advice. They are not the work product of a Certified Public Accountant, an Enrolled Agent, an attorney, or any other licensed professional acting in a professional capacity for you.

Specifically, cryptoBASIS does not:

• prepare your tax returns;
• file your tax returns;
• represent you before the Internal Revenue Service, any state tax authority, or any court;
• provide tax, legal, or financial advice tailored to your specific situation;
• act as a fiduciary in any capacity;
• hold, custody, transmit, exchange, broker, lend, or trade cryptoassets — cryptoBASIS does not have access to your cryptocurrency and cannot move it under any circumstance;
• act as a money services business or money transmitter;
• guarantee any specific tax outcome;
• guarantee that you will not be audited by the IRS, or that an IRS examination will resolve in your favor;
• substitute for your own due diligence or the judgment of a qualified tax professional engaged by you.

You remain responsible for your own tax filings. Audit results are intended to help you and your tax professional identify and discuss issues; the decisions about what to file, how to file it, what positions to take, and when to amend are yours and your tax professional's, not ours. We strongly encourage every cryptoBASIS customer to share their audit results with a qualified tax professional before relying on them for any filing or amendment.

4. Intellectual property

Your data is your data. You retain all rights, title, and interest in the source files, tax records, and other materials you upload to cryptoBASIS. By uploading them, you grant cryptoBASIS a limited, non-exclusive, royalty-free, worldwide license to access, store, parse, process, transmit to subprocessors, and otherwise use your data solely to deliver the Service to you and to operate, maintain, and improve the Service consistent with our Privacy Policy. This license terminates when you close your account, subject to the retention obligations described in the Privacy Policy.

Audit results are yours to use. The findings, narrative, Position Memoranda, and PDF deliverables generated for you are yours. You may share them with your tax professional, attach them to filings or correspondence with the IRS or any other tax authority, and reference them as you see fit.

The cryptoBASIS methodology is ours. The indicator catalog, detection rules, severity grading framework, Position Memorandum framework, system prompts, software, and underlying methodology that produce your audit results are the proprietary intellectual property of Brandon Patterson, licensed exclusively to Cryptobasis Technologies LLC under the company's operating agreement. You do not receive any license to the methodology itself. You may not:

• reverse-engineer the methodology from your audit results or from inspection of the Service;
• copy, redistribute, or republish the methodology, the indicator catalog, or our detection rules;
• use the Service or its outputs to train, fine-tune, or build a competing automated audit, reconciliation, or tax-analysis product;
• scrape, harvest, or systematically extract content from the Service or the cryptobasis.ai website beyond ordinary single-user interaction.

Trademarks. “Cryptobasis” and “cryptoBASIS” are trademarks of Cryptobasis Technologies LLC. These Terms do not grant you any rights to use those trademarks.

Feedback. If you send us feedback about the Service — bug reports, feature requests, suggestions — you grant us a non-exclusive, royalty-free, perpetual, irrevocable, worldwide license to use that feedback for any purpose, without compensation or attribution to you. This does not extend to your underlying data or audit results, which remain governed by the rules above.

5. Payment and refunds

Pricing. Tier pricing is published at cryptobasis.ai/pricing. We may change pricing for new purchases at any time; published prices apply to purchases made at the time of purchase.

Currency and processor. All charges are in U.S. dollars and processed by Stripe. By purchasing an audit, you agree to Stripe's terms of service and authorize Stripe to charge your payment method for the amount displayed at checkout.

Taxes. Published prices do not include any sales, use, value-added, or other applicable taxes. Where required by law, applicable taxes will be added at checkout. You are responsible for any taxes not collected by us at checkout.

Refunds.

• If an audit run fails to complete due to a platform error on our end — for example, the audit pipeline crashes and no audit deliverable is produced — we will refund the engagement in full, automatically where possible and otherwise on request to hello@cryptobasis.ai.
• For any other refund request, contact hello@cryptobasis.ai. We evaluate refund requests case by case. We are reasonable people; if something genuinely went wrong, tell us.
• We do not offer refunds because you disagree with the substantive findings of an audit. The Service is the audit pipeline running against your data, not a guarantee of a particular finding profile.
• Chargebacks initiated without first contacting us at hello@cryptobasis.ai may, at our discretion, result in suspension of your account pending resolution.

6. Acceptable use

When you use cryptoBASIS, you agree:

• Don't break it. Do not attempt to disrupt, overload, or circumvent the security or rate-limiting of the Service. Do not probe, scan, or test the vulnerability of the Service except through coordinated disclosure to security@cryptobasis.ai.
• Don't upload what you don't have a right to upload. You represent that you have the right to upload the materials you submit and to grant us the license in Section 4 to process them.
• Don't use the Service to facilitate tax fraud, evasion, money laundering, or any other illegal activity. The audit methodology is designed to help customers identify and correct honest errors and to defend honest positions. It is not a tool for constructing fraudulent positions.
• One person, one account. You agree not to share your account credentials with anyone else. If you have a team or multiple taxpayers to audit, contact us about multi-engagement pricing.
• No automated bulk use. You may not use the Service to bulk-test or automate audits across third-party data you do not have a right to use. The Service is for auditing your own (or your professional client's) tax positions, one engagement at a time.
• No reverse engineering or competitive use. As stated in Section 4, you may not use the Service or its outputs to build a competing product or to extract our methodology.

We may suspend or terminate accounts that violate these acceptable-use rules — see Section 9.

7. Disclaimers

The Service is provided “as is” and “as available.” To the maximum extent permitted by law, cryptoBASIS disclaims all warranties, express or implied, including without limitation implied warranties of merchantability, fitness for a particular purpose, title, non-infringement, accuracy, and any warranties arising from course of dealing or usage of trade.

We make no warranty that the Service will be uninterrupted, error-free, secure, free of viruses or other harmful components, or that any defects will be corrected.

We make no warranty as to specific tax outcomes. We do not warrant that the IRS, any state tax authority, or any court will accept any position identified, defended, or analyzed in the audit deliverable. Cryptocurrency tax law is evolving; positions that are defensible today may be challenged tomorrow.

We are not liable for any decision you or any third party (including your tax professional) makes in reliance on the Service or its outputs.

Some jurisdictions do not allow the exclusion of certain warranties. To the extent any such warranty is mandatory under applicable law, it applies for the minimum scope and duration required by that law.

8. Limitation of liability

To the maximum extent permitted by law:

• In no event will cryptoBASIS, its members, employees, contractors, or affiliates be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages — including, without limitation, loss of profits, loss of data, loss of goodwill, business interruption, costs of substitute services, or damages arising from IRS or other tax-authority positions — arising out of or relating to the Service or these Terms, regardless of the theory of liability and even if we have been advised of the possibility of such damages.
• Our aggregate liability arising out of or relating to the Service or these Terms will not exceed the greater of (a) the total fees you paid to cryptoBASIS in the twelve (12) months immediately preceding the event giving rise to the claim, or (b) one hundred U.S. dollars ($100).

The limitations above apply whether liability is asserted under contract, tort (including negligence), strict liability, statute, or any other theory.

Some jurisdictions do not allow the exclusion or limitation of certain damages. To the extent any such limitation is unenforceable in your jurisdiction, the limitation applies to the maximum extent permitted by applicable law.

You acknowledge that the pricing of the Service reflects the allocation of risk in this Section and that we would not provide the Service to you on the same terms without these limitations.

9. Termination

By you. You may close your account at any time by emailing hello@cryptobasis.ai. Closure takes effect when we acknowledge it. After closure, your audit deliverables (the PDF reports you previously paid for) will remain available to you, on request to hello@cryptobasis.ai, for ninety (90) days. After 90 days, your in-app data is deleted in accordance with our Privacy Policy and we are not able to recover it for you.

By us. We may suspend or terminate your account if (a) you materially violate these Terms, including the Acceptable Use rules in Section 6; (b) you fail to pay amounts owed; (c) we reasonably believe your account is being used for fraud, money laundering, or other illegal activity; (d) a payment processor, banking partner, or law enforcement authority requires us to do so; or (e) we are required to do so by law.

We will give you reasonable notice before terminating an account for a curable violation. We may suspend immediately and without prior notice if we reasonably believe the suspension is necessary to prevent fraud, abuse, security harm, or harm to other users.

Effect of termination. On termination by either party:

• Your right to access the Service ends.
• You remain responsible for any fees accrued before termination.
• Sections that by their nature should survive termination — including Intellectual Property (Section 4), Disclaimers (Section 7), Limitation of Liability (Section 8), Disputes (Section 10), and any retention obligations under the Privacy Policy — survive.
• Termination of these Terms does not affect the underlying intellectual property licensing structure between Brandon Patterson and Cryptobasis Technologies LLC governing the methodology, which is independent of customer relationships.

10. Disputes

Informal resolution first. Before either of us files a formal legal claim, we agree to try to resolve the dispute informally for at least thirty (30) days. Send a written description of your claim to hello@cryptobasis.ai with “Dispute” in the subject line. We will respond and try in good faith to work it out.

Venue. If we cannot resolve the dispute informally, you and cryptoBASIS agree that any lawsuit arising out of or relating to these Terms or the Service will be brought exclusively in the state or federal courts located in the Commonwealth of Pennsylvania, and you and cryptoBASIS each consent to the personal jurisdiction of those courts.

Class-action waiver. To the maximum extent permitted by law, you and cryptoBASIS each waive the right to bring or participate in any class action, collective action, or representative proceeding against the other. Claims must be brought in an individual capacity.

Statute of limitations. Any claim arising out of or relating to these Terms or the Service must be filed within one (1) year after the claim arose, or it is permanently barred.

Equitable relief. Either party may seek injunctive or other equitable relief in any court of competent jurisdiction to protect its intellectual property or confidential information, without first satisfying the informal-resolution requirement.

11. Changes to these terms

We may update these Terms as the Service evolves. When we update them, we will update the “Last updated” date at the top and post the new version at cryptobasis.ai/terms. Material changes — for example, changes to liability limits, dispute resolution, or the scope of what the Service does — will be communicated to active customers by email or in-product notice before they take effect.

If you do not agree to a change, your remedy is to stop using the Service and close your account before the change's effective date. Continued use of the Service after the effective date of a change constitutes acceptance of the updated Terms.

Previous versions of these Terms will be available from a public revision history once the document is live.

12. Miscellaneous

Entire agreement. These Terms, together with the Privacy Policy and any tier-specific or engagement-specific terms presented at checkout, are the entire agreement between you and cryptoBASIS regarding the Service.

Severability. If any provision of these Terms is found unenforceable, the remaining provisions remain in force, and the unenforceable provision will be modified to the minimum extent necessary to make it enforceable while preserving its intent.

No waiver. Our failure to enforce any provision of these Terms is not a waiver of our right to enforce it later.

Assignment. You may not assign these Terms or your account without our prior written consent. We may assign these Terms to a successor in connection with a merger, acquisition, or sale of substantially all of our assets, or to an affiliate.

No third-party beneficiaries. Except as expressly stated, these Terms do not create any third-party beneficiary rights.

Force majeure. Neither party is liable for failure to perform due to events beyond its reasonable control, including natural disasters, acts of war or terrorism, civil unrest, governmental action, network or infrastructure outages, or pandemics.

Notices. We may send notices to you by email to the address associated with your account or by in-product notice. You may send notices to us at hello@cryptobasis.ai.

Headings. Section headings are for convenience only and do not affect interpretation.

Contact

General questions: hello@cryptobasis.ai
Security disclosures: security@cryptobasis.ai
Disputes (per Section 10): hello@cryptobasis.ai with “Dispute” in the subject line

Legal entity.
Cryptobasis Technologies LLC, a Pennsylvania single-member limited liability company.
PA Entity File Number: 0015428796.
Mailing address: 24 Rumbaugh Avenue, PMB 773, Mount Pleasant, PA 15666.