Last updated: May 17, 2026. The firm operating this website is Nelson Andries Tax LLC dba Master Plan Bookkeeping.
The website and the calculator
The website at taxpenaltytool.com — including the refund calculator, articles, and other content — is provided for general informational purposes. The calculator returns an estimate of the IRS penalty refund a taxpayer may be eligible to recover based on the inputs provided. The estimate is not a guarantee of recovery and is not tax advice.
You may use the site and the calculator without becoming a client. Submitting the calculator does not create a client relationship and does not entitle you to legal or tax advice from the firm.
No attorney-client or representation relationship
Use of this website does not establish an attorney-client or other representation relationship between you and the firm. A representation relationship is created only when you and the firm execute a written engagement letter setting out the scope of representation, the fee arrangement, and the responsibilities of each party. Until that engagement letter is signed, no representation relationship exists.
Fee structure for representation
Pulling client transcripts is free of charge. The firm only charges once it files Form 843 on the client's behalf. The fee is a $100 filing fee plus 20% of any recovered refund. No upfront payment is required. The specific terms — including handling of partial recoveries and late-stage IRS denials — are set out in the engagement letter that the client signs before representation begins.
Authorization to represent
Representation in IRS matters requires the client's authorization through one of two forms: Form 8821 (Tax Information Authorization) for transcript access and limited representation, or Form 2848 (Power of Attorney) for full representation. Clients are required to execute the appropriate authorization at the start of representation. We will not access or act on tax information without that authorization.
Practitioner standards
The firm operates under Treasury Department Circular 230, which governs practice before the IRS. The named representatives in Nelson Andries Tax LLC dba Master Plan Bookkeeping are authorized to practice in all 50 states. Each engagement is conducted in accordance with Circular 230 §10.21–10.37, the AICPA Statements on Standards for Tax Services where applicable, and the rules of professional conduct of the state in which the representative is licensed.
Limitations of liability
The information on this website is provided "as is" without warranties of any kind. While we make reasonable efforts to keep content current and accurate, tax law changes frequently and this site is not a substitute for advice tailored to your specific situation. To the maximum extent permitted by law, the firm disclaims liability for losses arising from reliance on website content.
In any representation engagement, the firm's liability is limited to the fees paid for that engagement, except in cases of gross negligence or willful misconduct. This limitation is part of the engagement letter that the client signs.
Intellectual property
All content on this website — text, design, logos, downloadable PDFs, and templates — is owned by the firm or used under license. Templates labeled as reasonable-cause letter examples are made available for taxpayers' own use in preparing their own filings; they may be adapted but not redistributed as a commercial product.
Third-party links
The site links to third-party resources — IRS publications, regulatory text, court decisions. We do not control those resources and are not responsible for their content.
Modifications
We may modify these terms from time to time. Material changes will be posted with a revised "Last updated" date. Continued use of the site after a change constitutes acceptance of the modified terms.
Governing law
These terms are governed by the law of the state in which the firm is organized. Any dispute arising from the use of the website that is not within the scope of a separate engagement letter is subject to the jurisdiction of the state and federal courts in that state.
[Specific governing-law jurisdiction placeholder pending firm confirmation.]
Contact
Questions about these terms: covidrefund@masterplanbookkeeping.com · (214) 945-4793.