Terms of Service

1. Intended Use

SmarterReceipts is a document reconstruction tool intended solely for individuals and businesses to recreate records of transactions that actually occurred. By using SmarterReceipts, you certify that all receipts, invoices, and expense documents you generate reflect real purchases, payments, or transactions that you personally made or authorized.

2. User Certification

By creating any document using SmarterReceipts, you represent and warrant that:

• The transaction reflected in the document actually occurred
• You are the authorized party to document said transaction
• The document will not be used to misrepresent, falsify, or fabricate any financial record
• You will not submit reconstructed documents as originals without appropriate disclosure
• You are complying with all applicable laws, including tax laws in your jurisdiction

3. Prohibited Uses

You may NOT use SmarterReceipts to:

• Generate receipts for transactions that did not occur
• Inflate, alter, or misrepresent the amount of any real transaction
• Submit fabricated expense records to employers, clients, insurers, or government agencies
• Claim tax deductions for expenses that were not actually incurred
• Defraud any person, company, or government entity
• Commit or assist in committing any form of financial fraud

Generating fraudulent expense records is a federal crime under 26 U.S.C. § 7206 (False Statements) and may also constitute wire fraud under 18 U.S.C. § 1343. Violations can result in fines up to $250,000 and imprisonment up to 5 years.

4. IRS Compliance

SmarterReceipts is designed to assist with legitimate expense reconstruction as permitted under IRS Publication 463, which states that reconstructed records are acceptable when original documents have been lost or destroyed, provided the taxpayer can demonstrate the expense actually occurred. Users are responsible for maintaining adequate substantiation of all claimed expenses as required by applicable tax law.

5. Disclaimer of Liability

SmarterReceipts provides document reconstruction tools "as is" without warranty of any kind. SmarterReceipts LLC is not liable for:

• Any misuse of generated documents by users
• Tax penalties, audits, or legal consequences arising from user-generated documents
• Any fraudulent or illegal use of the platform by users
• Decisions made by employers, accountants, or tax authorities regarding submitted documents

Users assume full responsibility for all documents created using SmarterReceipts and their subsequent use.

6. Account Termination

SmarterReceipts reserves the right to suspend or terminate any account that we reasonably believe is being used for fraudulent, illegal, or abusive purposes, without notice and without refund.

7. Governing Law

These Terms are governed by the laws of the State of California. Any disputes shall be resolved in the courts of Orange County, California.

8. Contact

Questions about these Terms? Contact us at legal@smarterreceipts.com