COMUN, INC.

SERVICES AGREEMENT

This Service Agreement (the "Agreement") is made effective as of the date you click "I Accept" or similar button indicating acceptance (the "Effective Date") between you (Comun User") and Comun, Inc., a Delaware Corporation (Comun", and together with Comun User, the "Parties", and each, a "Party").

WHEREAS, the Comun User is an active Comun platform user with a Comun account subject to the Comun account terms and condition (theComun Agreement");

WHEREAS,Comun" seeks to assist Comun User with one or more of the following services (collectively, the "Services"): (i) preparing and submitting an Individual Taxpayer Identification Number ("ITIN") application (the "ITIN Application Service") to the Internal Revenue Service ("IRS"), and/or (ii) preparing and filing tax returns (the "Tax Preparation Service");

NOW, THEREFORE, in consideration of the premises set forth above and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

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1. Comun User Responsibility. The Comun User must select which Service(s) they wish to receive during the registration process. To be eligible for the selected Service(s), the Comun User must: (i) provide accurate, complete, and truthful personal information and documentation as required for the selected Service(s), (ii) understand that Comun facilitates the ITIN Application Service through a third-party certified acceptance agent (the "CAA") and the Tax Preparation Service through qualified tax professionals, (iii) is not a CAA or tax professional, (iv) does not influence the final decisions made by the IRS, and (v) acknowledge that Comun does not guarantee the approval of ITIN Application Service, as the final decisions rest solely with the IRS. By engaging Comun for any Service, Comun User affirms their understanding of these conditions and agrees to comply with all requirements set forth by Comun, the CAA, tax professionals, and the IRS.
2. Service Limitations. Comun offers the Services through third parties. It is expressly understood and agreed by the Comun User that the scope of services provided by Comun under this Agreement is limited to: (i) the preparation and submission of ITIN applications to the IRS using third parties including the CAA, and/or (ii) the preparation and filing of tax returns through qualified third party tax professionals, as selected by the Comun User during registration. Comun does not represent the Comun User in any dealings, communications, or disputes with the IRS. Comun disclaims all liability for errors or delays in the processing of the ITIN application by the IRS, or for any determinations made by the IRS regarding the ITIN Application Service. Furthermore, Comun shall not be liable for any external factors, including but not limited to changes in IRS policies or procedures, that may affect the outcome of the ITIN Application Service. By entering into this Agreement, the Comun User acknowledges and agrees to these limitations of service and assumes full responsibility for any risks associated with the ITIN Application Service.
3. Disclaimers of Warranties. THE SERVICE(S) IS A BETA PRODUCT AND IS PROVIDED "AS IS". EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, COMUN MAKES NO OTHER, AND TO THE FULLEST EXTENT PERMITTED BY LAW, COMUN HEREBY DISCLAIMS (FOR ITSELF AND ITS SUPPLIERS) ALL OTHER WARRANTIES, WHETHER EXPRESS OR IMPLIED, ORAL OR WRITTEN, WITH RESPECT TO THE SUBJECT MATTER OF THIS AGREEMENT INCLUDING, WITHOUT LIMITATION, ALL IMPLIED WARRANTIES OF TITLE, NON-INFRINGEMENT, QUIET ENJOYMENT, INTEGRATION, MERCHANTABILITY OR FITNESS FOR ANY PARTICULAR PURPOSE, THAT THE ITIN APPLICATION WILL BE UNINTERRUPTED OR ERROR-FREE AND ALL WARRANTIES ARISING FROM ANY COURSE OF DEALING, COURSE OF PERFORMANCE OR USAGE OF TRADE. Without limiting the generality of the foregoing, Comun and its third party CAAs and tax preparers do not warrant that: (a) any information will be timely, accurate, reliable or correct; (b) the ITIN Application Service will be error free, or available at any particular time or place; (c) any defects or errors will be corrected; (d) the ITIN Application Service will meet Comun User's requirements or that any result or outcome can be achieved. It is expressly understood that Comun is not acting as a legal, tax, or financial advisor. The Comun User acknowledges that it is their sole responsibility to ensure the accuracy, completeness, and truthfulness of all information provided in the ITIN Application Service. Comun shall not be held responsible for any errors or omissions made by the Comun User in the application process. Comun User is solely responsible for validation of the accuracy of all outputs from the ITIN Application Service, any use or misuse of such outputs or any services generally, and for protecting its data from loss. Comun User hereby waives any damages occasioned by lost or corrupt data, incorrect reports, or incorrect data files resulting from programming error, operator error, equipment or software malfunction, security violations, or the use of third-party software. Client acknowledges that the ITIN Application Service is compiled using various sources, many of which are made available by third parties and may contain certain errors, omissions or inaccuracies. Comun is not responsible for correcting errors or inaccuracies contained in third party sources that Comun does not control. Comun provides the ITIN Application Service on an "as is" basis and makes no warranty as to the application's completeness, quality, accuracy, currency, or freedom from infringement of third party rights, including any warranty that the data is free from error.
4. Disclaimer of Third-Party Actions. Comun does not and cannot control the services delivered by a CAA, including without limitation from third-party CAAs. At times, actions or omissions of such third parties can impair or disrupt Comun User's ITIN Application Service. Accordingly, notwithstanding anything to the contrary herein, Comun disclaims any and all liability resulting from, or related to, such events or any third parties, including without limitation all third-party services.
5. INDEMNIFICATION. Comun User agrees (a) to defend Comun against any claim by a third party that is related to (i) Comun User's breach of any representation, warranty or other obligation made herein; (ii) claims excluded under Section 5; or (iii) any act, action, or omission taken or performed by Comun User based on the ITIN Application Service; and (b) to indemnify Comun for settlement amounts or damages, liabilities, costs and expenses (including reasonable attorneys' fees) awarded or arising out of such claims. Furthermore, the Comun User acknowledges that Comun does not guarantee any specific outcome from the IRS, including but not limited to the approval of the ITIN application. Comun shall not be responsible for any delays, denials, or processing times associated with the ITIN application submission to the IRS. By entering into this Agreement, the Comun User agrees to indemnify and hold harmless Comun from any and all claims, damages, liabilities, costs, and expenses arising from or related to the ITIN Application Service.
6. LIMITATION OF LIABILITY. IN NO EVENT SHALL COMUN, ITS AFFILIATES OR SUPPLIERS, OR ANY OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, OR CONTRACTORS, BE LIABLE CONCERNING THE SUBJECT MATTER OF THIS AGREEMENT, REGARDLESS OF THE FORM OF ANY CLAIM OR ACTION (WHETHER IN CONTRACT, NEGLIGENCE, STRICT LIABILITY OR OTHERWISE), FOR ANY (A) LOSS OR INACCURACY OF DATA, OR COST OF PROCURING SUBSTITUTE TECHNOLOGY, GOODS OR SERVICES, (B) INDIRECT, PUNITIVE, INCIDENTAL, RELIANCE, RELIANCE, SPECIAL, EXEMPLARY OR CONSEQUENTIAL DAMAGES INCLUDING, BUT NOT LIMITED TO, LOSS OF BUSINESS, REVENUES, PROFITS AND GOODWILL, OR (C) DAMAGES, IN THE AGGREGATE, IN EXCESS OF $50, EVEN IF COMUN HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. THESE LIMITATIONS ARE INDEPENDENT FROM ALL OTHER PROVISIONS OF THIS AGREEMENT AND SHALL APPLY NOTWITHSTANDING THE FAILURE OF ANY REMEDY PROVIDED HEREIN.
7. Compliance with Laws. Both Parties shall comply with all applicable federal, state, and local laws, regulations, and ordinances in the performance of their respective obligations under this Agreement.
8. Data Privacy and Use. In connection with the ITIN Application Service facilitated by Comun, the Comun User agrees to provide necessary personal information. By using the Services, the Comun User expressly agrees to Comuns Privacy Policy and consents to Comuns collection, use, and processing of their personal information. Comun commits to handling all personal information provided by the Comun User in strict accordance with its Privacy Policy, which is designed to protect the User's privacy and personal data. The Comun User acknowledges and consents to: (i) the sharing of their personal information with the IRS, and any other parties necessary for the completion of the Services, and (ii) the use of third-party service providers to verify their identity, including but not limited to the analysis of their biometric data and verification of uploaded documentation. This may include, but is not limited to, third-party service providers engaged by Comun for the purpose of processing the Services and identity verification. Both Parties agree that any personal information shared in the course of the Services will be used solely for the purpose of the Services, identity verification, and fraud prevention, and not for any unrelated purposes. Comun ensures that all such data will be treated with the highest level of confidentiality and in compliance with applicable data protection laws and regulations.
9. No Guarantee of ITIN Assignment. The Comun User acknowledges and understands that the IRS retains sole discretion over the approval and assignment of the ITIN number. The Comun User further acknowledges that the role of Comun is strictly limited to facilitating the submission of the ITIN application in accordance with the requirements set forth by the IRS. The Comun User agrees that Comuns involvement does not guarantee the approval of the ITIN application by the IRS and that the IRS's decisions regarding ITIN applications are final and binding. By entering into this Agreement, the Comun User confirms their understanding that Comun is not responsible for the outcome of the ITIN application process and that any questions or concerns regarding the process or its outcome should be directed to the IRS. The User also agrees to comply with all IRS requirements related to the ITIN application process. The Comun User acknowledges and agrees that the fees paid to Comun for ITIN Application Service services, if applicable, are solely for the provision of assistance in the application process, including the preparation and submission of the necessary forms and documentation to the IRS, and are not contingent upon the successful approval or assignment of an ITIN. Further, the Comun User understands that Comuns role is limited to administrative assistance and does not include any form of legal or tax advice. The Comun User agrees to hold Comun harmless in the event that the ITIN application is not approved or if the assignment of an ITIN is delayed or denied by the IRS for any reason.
10. General Provisions.
    1. Entire Agreement. This Agreement constitutes the entire agreement, and supersedes all prior negotiations, understandings or agreements (oral or written), between the parties regarding the subject matter of this Agreement (and all past dealing or industry custom). This Agreement may be executed in one or more counterparts, each of which shall be an original, but taken together constituting one and the same instrument. Clicking "I Accept" or similar button indicating acceptance shall constitute a valid electronic signature and have the same force and effect as execution of an original signature. No change, consent or waiver under this Agreement will be effective unless in writing and signed by the party against whose enforcement is sought and any modification or waiver of this written form requirement shall only be valid if itself in writing. The failure of either party to enforce its rights under this Agreement at any time for any period will not be construed as a waiver of such rights, and the exercise of one right or remedy will not be deemed a waiver of any other right or remedy. If any provision of this Agreement is determined to be illegal or unenforceable, that provision shall be limited or eliminated to the minimum extent necessary so that this Agreement will otherwise remain in full force and effect and enforceable.
    2. Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of New York, USA, without regard to its conflicts of law provisions. The United Nations Convention on Contracts for the International Sale of Goods shall not apply to this Agreement. Exclusive jurisdiction and venue for actions related to the Agreement will be the state or federal courts located in New York County, New York, and both parties consent to the jurisdiction of such courts with respect to any such action.
    3. Notices. All notices under this Agreement will be in writing, in English and delivered to Comun at its address listed on its website and to Comun User at the email address associated with their Comun account or at such other address designated by written notice. Notices will be deemed to have been duly given when received, if personally delivered; when sent (unless a response, including an automated response indicates otherwise), if transmitted by email; the day after being sent, if sent for next day delivery by recognized overnight delivery service; or upon receipt, if sent by certified or registered mail, return receipt requested.
    4. Force Majeure. In the event that Comun is prevented from performing, or is unable to perform, any of its obligations under this Agreement (except payment obligations) due to any cause beyond its reasonable control (including without limitation, any government rules and regulations, acts of terrorism, strikes, war, power outages, floods, fire, pandemic, epidemic, delay or interruptions by third parties, including communications or network providers), Comun shall give written notice thereof to the Comun User and its performance shall be extended for the period of delay or inability to perform due to such occurrence.
    5. Advertising. Comun User agrees Comun may use Comun User's name to identify Comun User on Comuns customer lists and promotional materials.
    6. Assignment. This Agreement and the rights and obligations hereunder may not be assigned, in whole or in part, by either party without the other party's written consent, not to be unreasonably withheld. However, without consent, Comun may assign this Agreement to any successor to all or substantially all of its business which concerns this Agreement. Notwithstanding the foregoing, Comun retains the right to assign some or all of the work associated with the ITIN Application Service to CAAs or other third parties, as deemed necessary by Comun Any attempted assignment in violation of this Section shall be void. Subject to this Section, this Agreement shall be binding upon, and inure to the benefit of, the successors, representatives and permitted assigns of the parties hereto.
    7. Independent Contractors. The parties shall be independent contractors under this Agreement, and nothing herein shall constitute either party as the employer, employee, agent or representative of the other party, or both parties as joint venturers or partners for any purpose.
    8. No Third-Party Beneficiaries. No provisions of this Agreement are intended, nor will they be construed, to provide or create any third-party beneficiary rights or any other rights of any kind in any client, customer, affiliate, stockholder or partner of any party hereto or any other person unless specifically provided otherwise herein and, except as so provided, all provisions hereof will be personal solely between the parties to this Agreement; except that Section 5 is intended to benefit the indemnified parties.

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BY CLICKING "I ACCEPT" OR SIMILAR BUTTON, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO BE BOUND BY ALL OF THE TERMS AND CONDITIONS OF THIS AGREEMENT. IF YOU DO NOT AGREE TO THESE TERMS, DO NOT CLICK "I ACCEPT" AND DO NOT USE THE SERVICE(S).