Money Back Guarantee is offered to any consumer who is a resident of the United States and is enrolled with Community Tax Relief, LLC (CTR). Refund is limited to enrolled customer being accepted into one of the IRS approved tax relief programs through CTR and completing all terms of one of the programs. Guarantee is limited to a refund of all fees paid to CTR by consumer and void in any jurisdiction where CTR program is not permitted, not licensed, or where guarantees are not allowed. All refund claims under the guarantee must be made within a thirty (30) day period following program termination or completion, in writing to CTR. All other provisions of consumer agreement, including arbitration requirements, shall govern this guarantee.