Online Tax Pros, Inc., guarantees the calculations of the federal and State (if applicable) tax returns. Calculations are defined as numerical addition, subtraction or multiplication of numbers, and related automatic features that select numbers from tax tables. It does not include any instance where a taxpayer makes a decision to substitute a number other than a number automatically calculated by the program. This guarantee does not cover changes in tax law made by Congress or State legislature during the tax season. Online Tax Pros., will pay any IRS and/or State penalties and/or interest resulting from errors in the program's calculations. The amount of the guarantee shall be limited to the amount accrued when the IRS and/or State first provides notice to the taxpayer of an improper calculation. No other guarantee is expressed or implied.