Terms of use
These terms cover taxear.com and study.taxear.com, both operated by Neat Circle LLC ("we"). By using either site you accept them. If you buy something on study.taxear.com, the refund policy and the privacy policy are part of the deal too.
What the sites are, and are not
TaxEar is an educational reference on federal tax law and IRS procedure. Every page cites the authority it relies on and shows when that authority was last opened, and we work hard to keep it accurate and current. It is still general information. It is not legal, tax, or accounting advice for your situation, it does not create a professional relationship, and it should not be the only thing you rely on before filing, representing a client, or answering the IRS. Tax law changes; a page can be out of date the day after we review it.
TaxEar Study is practice material for candidates preparing for the IRS Special Enrollment Examination. We are not affiliated with, endorsed by, or reviewed by the IRS or its testing vendor, and passing our practice exams is not a promise of passing theirs.
Using the free reference
The text, scenarios, questions, diagrams, and design of taxear.com are © Neat Circle LLC. You may read it, link to it, print it for your own use, and quote short passages with attribution and a link. You may not copy pages or the question sets wholesale, republish them, put them behind your own paywall, or use them to train a commercial model without written permission. The Internal Revenue Code, regulations, IRS publications, and the IRS exam outline that we quote are public domain and remain so.
Buying TaxEar Study
- What you get. A purchase gives one person access to the practice exams for the part or parts bought, for the access period shown at checkout, on any device signed in with the purchasing email address. Questions added to a bought part during the access period are included at no extra charge.
- Subscriptions. The Practitioner alert subscription renews automatically at the interval shown at checkout until cancelled. Cancel any time from your account page; access continues to the end of the paid period.
- One person. Access is personal and non-transferable. Sharing sign-in links, copying question sets, scraping, or reselling ends the account without refund.
- Price and tax. Prices are in U.S. dollars and shown before any sales tax, which Stripe calculates at checkout from your billing address.
- Refunds. As set out in the refund policy.
- Changes to the product. We may add, rewrite, or retire questions and features. If we discontinue a part you have paid for during your access period, we refund the unused portion.
Accounts and security
Access is tied to the email address used at purchase. Keep that mailbox secure; anyone who controls it can sign in. Tell us at once if you think your access is being used by someone else.
Warranties and liability
Both sites are provided as they are. We do not warrant that the content is complete, error-free, or suitable for any particular purpose, or that either site will always be available. To the fullest extent the law allows, we are not liable for any loss arising from your use of the sites or reliance on their content, and our total liability to you for any claim connected with a purchase is limited to the amount you paid for it. Nothing in these terms limits liability that cannot be limited by law.
Governing law
These terms are governed by the laws of the Commonwealth of Pennsylvania, United States, without regard to conflict-of-law rules, and disputes are heard in its courts. If you are a consumer with mandatory protections where you live, those protections are not affected.
Changes
We may update these terms. The date below changes when we do, and material changes to purchase terms are announced by email to account holders before they take effect for existing purchases.
Contact: editor@taxear.com.
Last updated 2026-09-02