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1. Acceptance of Terms

These Terms & Conditions ("Terms") govern your access to and use of the website located at https://www.smbloc.us (the "Site") and any SMS messaging program operated by S&M Block through its division KDTax (collectively, "S&M Block," "we," "us," or "our").

By accessing the Site, submitting a consultation request, or opting in to receive SMS messages, you agree to be bound by these Terms and our Privacy Policy. If you do not agree, please do not use the Site or opt in to SMS messaging.

2. Services & No Tax Advice

S&M Block provides tax services through its flagship division, KDTax. S&M Block does not provide legal services.

The content on this Site is provided for general informational purposes only and does not constitute tax, financial, or professional advice. Every taxpayer's situation is unique, and tax outcomes depend on facts and circumstances specific to each individual or business.

No client relationship is created by your use of this Site, by submitting a consultation request, or by receiving SMS messages from us. A tax engagement is established only upon the execution of a written engagement agreement.

You should not act or refrain from acting based on information obtained from this Site without seeking professional tax counsel specific to your situation.

3. Website Use

You agree to use the Site only for lawful purposes and in accordance with these Terms. You agree not to:

  • Use the Site in any way that violates applicable federal, state, local, or international law.
  • Attempt to gain unauthorized access to the Site, its servers, or any connected systems or networks.
  • Introduce viruses, malware, or other harmful code.
  • Use automated systems (bots, scrapers) to access the Site without our written permission.
  • Interfere with or disrupt the operation of the Site or any related infrastructure.
  • Submit false, misleading, or fraudulent information through our forms.

We reserve the right to restrict or terminate your access to the Site at any time, without notice, for any violation of these Terms.

4. Consultation Requests

When you submit a consultation request through our contact form, you agree to provide accurate and complete information. Submitting a request does not guarantee that we will accept your matter or that an engagement will result.

We may decline to work with you for any lawful reason, including subject-matter limitations, capacity constraints, or other professional considerations. Submitting a consultation request does not create a tax engagement, and information you submit is not protected by any confidentiality privilege until an engagement is established.

5. SMS Messaging Program Terms

SMS Messaging Program

Program Name

S&M Block Appointment & Transactional SMS Updates

Program Description

S&M Block operates an SMS messaging program to send transactional and appointment-related updates to clients and prospective clients who have opted in. Messages may include appointment confirmations, reminders, rescheduling notices, transactional matter updates, and responses to your inquiries.

How to Opt In

  • Website contact form: Visit https://www.smbloc.us/contact, complete the consultation request form, provide your mobile phone number, and check the optional, unticked consent box.
  • Client engagement agreement: Complete our physical or digital client engagement agreement at our office and provide consent to receive SMS communications.

Disclosure Text Displayed at Opt-In

"By checking this box, you agree to receive transactional and appointment SMS updates from S&M Block. Message frequency varies. Message and data rates may apply. Reply STOP to opt out, HELP for help."

Message Frequency

Message frequency varies. You may receive multiple messages per month depending on your engagement with us.

Message & Data Rates

Message and data rates may apply. S&M Block does not charge for messages, but your mobile carrier's standard messaging and data rates may apply. Check your mobile plan for details.

Opt-Out Instructions

You can cancel the SMS service at any time. Text STOP to any message you receive from us. After you send STOP, we will send you a single confirmation message and will not send you additional SMS messages unless you opt in again. If you want to rejoin, sign up again using the same methods described above.

Help Instructions

For assistance, text HELP to any message you receive from us, or contact us at david@smbloc.us or +1 (404) 402‑6146.

Carrier Disclaimer

Mobile carriers are not liable for delayed or undelivered messages. Delivery is subject to effective transmission from your network operator and is not guaranteed. SMS messaging may not be available on all carriers or devices.

Consent Is Not a Condition of Service

Consent to receive SMS messages is optional and is not a condition of purchasing or receiving any service from S&M Block. You may engage our services without agreeing to receive SMS messages.

Privacy

We do not sell, rent, or share your mobile phone number or SMS opt-in data with third parties or affiliates for their own marketing or promotional purposes. For details, see our Privacy Policy.

Your Responsibility: You are responsible for notifying us if your mobile phone number changes or is disconnected. If your number is reassigned to another person and you have not opted out, you agree to indemnify us as described in Section 10.

6. Intellectual Property

All content on the Site — including text, graphics, logos, images, icons, layouts, and the S&M Block and KDTax names and marks — is the property of S&M Block or its licensors and is protected by United States and international copyright, trademark, and other intellectual property laws.

You may not reproduce, distribute, modify, create derivative works from, publicly display, or commercially exploit any content from the Site without our prior written permission. You may print or download a single copy of content for your personal, non-commercial reference, provided you retain all proprietary notices.

7. Third-Party Links

The Site may contain links to third-party websites or resources. These links are provided for convenience only. We do not control and are not responsible for the content, privacy practices, or accuracy of any third-party websites. Accessing third-party sites is at your own risk, and you should review their terms and privacy policies.

8. Disclaimers

The Site and all content, services, and features are provided on an "as is" and "as available" basis, without warranties of any kind, either express or implied.

To the fullest extent permitted by law, S&M Block disclaims all warranties, including implied warranties of merchantability, fitness for a particular purpose, title, and non-infringement. We do not warrant that the Site will be uninterrupted, error-free, secure, or free of viruses or other harmful components, or that any information on the Site is accurate, complete, or current.

Tax outcomes vary. Prior results described on this Site do not guarantee a similar outcome. Any tax savings, refunds, or case results mentioned are not a promise or guarantee of future results. Your results will depend on your specific facts and circumstances.

9. Limitation of Liability

To the fullest extent permitted by law, S&M Block and its employees, agents, and affiliates shall not be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages, including loss of profits, revenue, data, or goodwill, arising out of or relating to your use of the Site, your reliance on any content, or the SMS messaging program, even if we have been advised of the possibility of such damages.

Our total aggregate liability arising out of or relating to these Terms, the Site, or the SMS messaging program shall not exceed one hundred U.S. dollars ($100.00).

Some jurisdictions do not allow the exclusion or limitation of certain warranties or liabilities. In such jurisdictions, our liability shall be limited to the maximum extent permitted by law.

10. Indemnification

You agree to indemnify, defend, and hold harmless S&M Block and its employees, officers, agents, and affiliates from and against any and all claims, liabilities, damages, losses, and expenses (including reasonable attorneys' fees) arising out of or relating to:

  • Your violation of these Terms;
  • Your misuse of the Site or the SMS messaging program;
  • Any information you submit that is false, misleading, or infringing; or
  • Your violation of any law or the rights of a third party.

11. Governing Law & Dispute Resolution

These Terms are governed by and construed in accordance with the laws of the State of Georgia, without regard to its conflict of law provisions.

You agree that any legal action or proceeding arising out of or relating to these Terms, the Site, or the SMS messaging program shall be brought exclusively in the state or federal courts located in Fulton County, Georgia, and you consent to the personal jurisdiction of such courts.

Nothing in this Section limits any rights you may have under applicable mandatory consumer protection laws.

12. Changes to These Terms

We may revise these Terms from time to time. When we do, we will update the "Last Updated" date at the top of this page. Material changes will be accompanied by additional notice where appropriate, such as an SMS message or a prominent notice on the Site.

Your continued use of the Site or participation in the SMS messaging program after changes take effect constitutes your acceptance of the revised Terms.

13. Contact Us

If you have questions about these Terms, please contact us:

For SMS-related inquiries, reply HELP to any message, or contact us using the details above.