Privacy
Privacy Policy
Tetra Tax LLC
Who we are
Tetra Tax LLC prepares individual and business tax returns and provides tax planning. We are located in Grosse Pointe Shores, Michigan.
This policy explains what personal information we collect, why we collect it, who we give it to, and what control you have over it. It applies to our website at thetetraplan.com, to our text messaging program, and to information you give us by phone, email, or in a tax engagement.
The rule that governs tax return information
Federal law treats tax return information differently from other personal information. Internal Revenue Code section 7216 and Treasury Regulation 301.7216 make it a crime for a paid tax return preparer to use or disclose your tax return information for any purpose other than preparing your return, unless you sign a separate written consent first. The penalty is up to one year in prison and a $1,000 fine per violation, plus a $250 civil penalty per disclosure under IRC section 6713.
What this means in practice:
- We use your tax return information to prepare your return and nothing else, unless you have signed a 7216 consent form covering the other use.
- If we want to talk to you about financial planning, a mortgage, or insurance based on something we saw on your return, we have to get your signed consent first. Those consent forms are separate documents, they name exactly what will be used and who receives it, and you can decline without affecting your tax engagement.
- A 7216 consent is not valid if we ask for it after we have already disclosed the information, and consent forms are limited in duration.
We are also bound by Treasury Department Circular 230, which sets the standards of practice for preparers.
Information we collect
Information you give us. Name, address, phone numbers, email address, Social Security number, taxpayer identification numbers for you, your spouse, and your dependents, dates of birth, filing status, bank account and routing numbers for refunds and payments, and every document you provide for your return: W-2s, 1099s, K-1s, brokerage statements, mortgage interest statements, closing statements, business books, receipts, and prior year returns.
Information from third parties. IRS and Michigan Treasury transcripts and notices you authorize us to obtain, and documents your other advisors send us with your permission.
Information collected automatically on our website. IP address, browser and device type, pages viewed, and referring site. Our site uses Google Analytics and a Meta advertising pixel. These tools set cookies and may allow Google and Meta to recognize your device across sites. You can turn off cookies in your browser and you can opt out of Google Analytics using Google's browser add-on. These tools never receive tax return information.
Information from web forms. If you fill out a contact form or request an appointment on our site, we collect the name, email address, phone number, and details you enter. Do not put tax return information into a web form.
Mobile and text messaging information. Your mobile phone number and your consent to receive text messages from us, along with the content and timestamps of messages between you and us.
How we use your information
- To prepare, review, sign, and file your federal, state, and local tax returns
- To respond to IRS or state notices and to represent you where you have authorized it
- To communicate with you about your return, including by text message
- To meet legal and regulatory obligations, including IRS preparer requirements, Circular 230, and record retention rules
- To improve our website and measure the performance of our advertising, using website data only and never tax return information
Any other use of tax return information requires your signed section 7216 consent.
Who we share your information with
- Tax authorities. The IRS, the Michigan Department of Treasury, and any city or other jurisdiction your return is filed with. This is the disclosure your return is prepared for and it does not require a separate consent.
- Our tax software and e-file transmitter. We use Drake Tax. Software and e-file providers that assist in preparing and transmitting your return are auxiliary service providers permitted under Treasury Regulation 301.7216-2.
- Third parties you direct us to send your return to, such as a lender or a school financial aid office, after you sign a disclosure consent.
- Regulators and law enforcement, when required by law, subpoena, or a valid court order.
We do not sell your personal information. We do not sell tax leads.
Sharing between Tetra companies
Tetra Tax LLC is affiliated with Tetra Wealth Management LLC, Tetra Home Loans LLC, and Tetra Insurance Agency LLC. All four are owned by David Rakecky.
These affiliates are third parties for purposes of section 7216. We do not share your tax return information with any of them, and we do not use your tax return information to market their services to you, unless you have first signed a section 7216 use or disclosure consent that names the specific information, the specific purpose, and the specific recipient. You are never required to sign one, and declining does not affect your tax engagement or its price.
Mobile information and text messaging
We will not share your mobile information with anyone. Mobile information and text messaging originator opt-in data and consent will not be sold, rented, or shared with third parties or affiliates for their marketing or promotional purposes. This exclusion applies to every category of sharing described anywhere else in this policy. Text message content and mobile opt-in data are disclosed only to the messaging platform vendors that deliver and archive our messages on our behalf, and to regulators when required by law.
How you opt in. You give consent by checking a box on a form, by signing a document that includes a consent line, by verbally agreeing on a recorded or documented call, or by texting us first. Consent to receive text messages is never a condition of having your return prepared.
What we send. Return status updates, document requests, appointment and filing deadline reminders, tax law and season information, promotional offers, and account or security notifications.
Message frequency is higher during filing season and lower the rest of the year. Message and data rates may apply.
How to stop. Reply STOP to any message to opt out. Reply HELP for help. You can also email or call us using the contact information below.
We do not send Social Security numbers, account numbers, or return detail by text message.
How we protect your information
The IRS requires every paid preparer to maintain a written information security plan. Ours follows IRS Publication 4557 and the FTC Safeguards Rule at 16 CFR Part 314. Safeguards include encrypted storage and transmission, multi-factor authentication on tax software and business systems, a password manager, access controls limiting access to the owner only, locked physical storage for paper records, and secure destruction of records at the end of their retention period.
Never send a Social Security number, a tax document, or a bank account number to us by plain email or text. Use our secure document portal or our e-signature platform instead.
Data breach notification
If your unencrypted personal information is acquired without authorization, we will notify you without unreasonable delay in accordance with Michigan's Identity Theft Protection Act, MCL 445.72. We will also notify the IRS, the applicable IRS Stakeholder Liaison, and state tax authorities as required of tax professionals, and we will help you place an Identity Protection PIN on your account.
How long we keep your information
We keep a copy of each return or the information used to prepare it for at least three years as required of preparers, and we generally keep tax files for seven years. Text message records are retained under our compliance archiving policy. We securely destroy paper and electronic records once the retention period ends.
Your choices
- Opt out of text messages by replying STOP
- Opt out of marketing email using the unsubscribe link in any email
- Ask us not to call you and we will add you to our internal do-not-call list
- Refuse or revoke a section 7216 consent at any time. Revocation applies going forward
- Request a copy of your tax file, or ask us to correct something that is wrong, by contacting us
- Turn off cookies in your browser settings
Some information we are required by law to keep even after you ask us to delete it.
Children
We collect information about dependent children only as part of preparing a parent's or guardian's return, and only from that adult. Our website is not directed to children.
Changes to this policy
We may update this policy. The effective date at the top shows when it last changed. Material changes will be posted here before they take effect. A change to this policy does not expand what we may do with tax return information. That still requires a signed section 7216 consent.
Contact us
Tetra Tax LLC
Grosse Pointe Shores, Michigan
Phone: 313-547-5773
Email: david@tetrataxes.com