Please read these Terms of Service carefully before using any KKATC product or service. By accessing or using our services, you agree to be bound by these terms in their entirety. If you do not agree, do not use our services.
These Terms of Service ("Terms") constitute a legally binding agreement between you ("User") and KKATC, a sole proprietorship owned by Konstantin Koretskiy ("KKATC," "we," "us," or "our"), governing your access to and use of kkatc.com and all associated tools, products, and services (collectively, the "Services").
By accessing or using the Services, you represent that you are at least 18 years of age, have the legal capacity to enter into this agreement, and expressly agree to these Terms, our Privacy Policy, and our Refund Policy, all of which are incorporated herein by reference. Use of the Services constitutes your affirmative acceptance of these Terms, the Privacy Policy, and the Refund Policy in their entirety.
KKATC™ is a trademark of Konstantin Koretskiy, doing business as KKATC, pending registration with the United States Patent and Trademark Office, Serial No. 99719219, International Class 42. First use in commerce: March 21, 2026. Use of the ™ symbol indicates a trademark claim. The ® symbol will be used only upon issuance of federal registration.
All product names, tool names, and service names displayed on this site that include the KKATC™ mark -- including KKATC Tax™, KKATC Tax Foundation™, KKATC Audit™, KKATC Cards™, KKATC Copy™, and KKATC Content™ -- are trademarks or common law marks of Konstantin Koretskiy. Unauthorized use of any KKATC mark, or any mark confusingly similar to any KKATC mark, in connection with any competing or related goods or services is prohibited and may constitute trademark infringement under 15 U.S.C. § 1125.
Nothing in these Terms grants you any right, title, or interest in any KKATC trademark, trade name, service mark, or other intellectual property. All goodwill generated through use of KKATC marks inures solely to the benefit of Konstantin Koretskiy.
All content, software, tools, systems, source code, trade secret documentation, system prompts, audit methodologies, correction frameworks, stress test protocols, response architectures, hardened rule sets, and associated materials made available through kkatc.com and its subdomains (collectively, the "Platform") are the sole and exclusive property of Konstantin Koretskiy, doing business as KKATC.
No content or functionality of the Platform may be reproduced, reverse engineered, scraped, copied, modified, distributed, sublicensed, or used to create derivative works without the express prior written consent of Konstantin Koretskiy.
The Platform incorporates proprietary AI system architectures, hardened rule sets, and validation methodologies that constitute trade secrets under applicable law, including the Defend Trade Secrets Act (18 U.S.C. § 1836 et seq.) and New York common law. These materials are documented, maintained, and timestamped by KKATC and are subject to trade secret protection independent of any patent, trademark, or copyright registration.
Your use of the Platform does not convey any ownership interest, license (except as expressly granted herein to access and use the Services for their intended purpose), or right to the underlying intellectual property. All rights not expressly granted are reserved by Konstantin Koretskiy.
KKATC™ -- Serial No. 99719219 -- Pending registration, United States Patent and Trademark Office, International Class 42. Owner: Konstantin Koretskiy DBA KKATC, 1375 Coney Island Ave PMB 1089, Brooklyn, NY 11230.
KKATC provides AI-powered tools for small business owners, entrepreneurs, nonprofit executives, and professionals. Current offerings include:
Services are provided on a freemium basis. Free tiers are subject to daily usage limits. Paid tiers require a subscription and are subject to applicable pricing.
KKATC IS NOT A LAW FIRM, CPA FIRM, ACCOUNTING FIRM, OR TAX ADVISORY FIRM. KKATC DOES NOT PRACTICE LAW OR ACCOUNTING IN ANY JURISDICTION. NO USE OF OUR SERVICES CREATES ANY PROFESSIONAL RELATIONSHIP OF ANY KIND.
KKATC services, including KKATC Tax, KKATC Tax Foundation, and KKATC Audit, provide general informational content only. Nothing in our Services constitutes or should be construed as:
All output generated by KKATC tools is for general educational and informational purposes only. Tax law changes frequently. AI-generated content may contain errors, omissions, or outdated information. You must independently verify all information at IRS.gov, tax.ny.gov, njportal.com/dor, portal.ct.gov/DRS, or other authoritative sources before taking any action. You should consult a qualified licensed professional before making any financial, tax, or legal decisions based on information provided by our Services.
KKATC is not responsible for any tax positions taken, penalties assessed, interest charged, excise taxes assessed, loss of tax-exempt status, or financial losses of any kind resulting from reliance on our Services.
New York State and New York City
KKATC Tax NY provides citations to publicly available New York State and New York City source materials only, including NYS Tax Law, NYC Administrative Code, DTF Regulations (20 NYCRR), TSB-M, TSB-A, and Big 4 SALT publications. KKATC does not practice law in New York or any other jurisdiction.
KKATC Tax NY does not provide audit defense strategy, protest language, responses to specific DTF notices, or advice on any pending NYS or NYC tax matter. Any question involving an active audit, assessment, notice, or enforcement action requires a licensed NY CPA, enrolled agent, or NY tax attorney. Reliance on KKATC Tax NY output in connection with any active tax matter is at the user's sole risk. NYS DTF issues frequent guidance updates — all NY-related output must be verified directly at tax.ny.gov before any reliance.
New Jersey
KKATC Tax NJ provides citations to publicly available New Jersey source materials only, including N.J. Stat. Ann., N.J. Admin. Code, NJ Division of Taxation guidance, and Big 4 SALT publications. KKATC does not practice law in New Jersey or any other jurisdiction.
KKATC Tax NJ does not provide audit defense strategy, responses to specific NJ Division of Taxation notices, or advice on any pending NJ tax matter. Any question involving an active NJ audit, assessment, or notice requires a licensed NJ CPA, enrolled agent, or NJ tax attorney. NY/NJ cross-border tax questions are particularly complex — the output of this tool on cross-border matters must be independently verified before any reliance. NJ issues frequent guidance updates — all NJ-related output must be verified at njportal.com/dor before any reliance.
Connecticut
KKATC Tax CT provides citations to publicly available Connecticut source materials only, including Connecticut General Statutes, Connecticut Agencies Regulations, CT Department of Revenue Services (DRS) guidance, and Big 4 SALT publications. KKATC does not practice law in Connecticut or any other jurisdiction.
KKATC Tax CT does not provide audit defense strategy, responses to specific DRS notices, or advice on any pending CT tax matter. Any question involving an active CT audit, assessment, or notice requires a licensed CT CPA, enrolled agent, or CT tax attorney. All CT-related output must be verified at portal.ct.gov/DRS before any reliance.
Pennsylvania
Pennsylvania tax information is provided exclusively to KKATC Suite subscribers. PA coverage includes state income tax, local earned income tax, Philadelphia wage tax, and related provisions under 72 P.S. and 72 Pa.C.S. All PA information is sourced from the Pennsylvania Department of Revenue (revenue.pa.gov).
Massachusetts
Massachusetts tax information is provided exclusively to KKATC Suite subscribers. MA coverage includes state income tax, the millionaire surtax (Chapter 62F), estate tax, and related provisions under M.G.L. Chapter 62. All MA information is sourced from the Massachusetts Department of Revenue (mass.gov/dor).
Maryland
Maryland tax information is provided exclusively to KKATC Suite subscribers. MD coverage includes state income tax, county piggyback tax, estate tax, inheritance tax, and related provisions under the Maryland Tax-General Article. All MD information is sourced from the Comptroller of Maryland (marylandtaxes.gov).
KKATC TAX FOUNDATION ADDRESSES SUBJECT MATTER WITH SIGNIFICANTLY HIGHER STAKES THAN INDIVIDUAL TAX QUESTIONS. ERRORS IN NONPROFIT TAX COMPLIANCE CAN RESULT IN LOSS OF FEDERAL TAX-EXEMPT STATUS, EXCISE TAXES ASSESSED DIRECTLY AGAINST INDIVIDUAL BOARD MEMBERS AND FOUNDATION MANAGERS, AND STATE-LEVEL ENFORCEMENT BY ATTORNEY GENERAL OFFICES. USERS OF KKATC TAX FOUNDATION ACCEPT HEIGHTENED RESPONSIBILITY TO VERIFY ALL OUTPUT WITH QUALIFIED NONPROFIT TAX COUNSEL BEFORE TAKING ANY ACTION.
KKATC Tax Foundation provides citations to publicly available exempt organization source materials only, including IRC §501 through §4945, IRS Publications (primarily Pub 557 and Pub 598), IRS Revenue Rulings, Revenue Procedures, General Counsel Memoranda, and Big 4 exempt organization publications. KKATC does not practice law or provide tax advice in any jurisdiction.
The following absolute limitations apply to KKATC Tax Foundation:
Board members, trustees, officers, development directors, and other fiduciaries must not rely on KKATC Tax Foundation output in discharging their fiduciary duties. Individual liability under IRC §4958 (excess benefit transactions), IRC §4941 (self-dealing), and IRC §4945 (taxable expenditures) can attach directly to individual foundation managers. No KKATC output constitutes reasonable reliance for purposes of any good-faith defense under these sections.
State nonprofit exemption layers in New York, New Jersey, Connecticut, Pennsylvania, Massachusetts, and Maryland involve separate application, registration, and compliance requirements administered by the respective Attorneys General and revenue departments. KKATC Tax Foundation addresses state-level tax questions only — it does not address state AG registration requirements, charitable solicitation registration, or state nonprofit governance law.
KKATC AUDIT IS AN EDUCATIONAL TOOL ONLY. IT DOES NOT CONSTITUTE TAX ADVICE, LEGAL ADVICE, OR REPRESENTATION OF ANY KIND. IT DOES NOT ESTABLISH ANY PROFESSIONAL RELATIONSHIP. IT CANNOT AND DOES NOT ACT ON YOUR BEHALF IN ANY MATTER BEFORE THE IRS, ANY STATE TAX AUTHORITY, OR ANY COURT OR TRIBUNAL.
KKATC Audit explains IRS and NY DTF notices in plain English — what the agency is asking, what the typical timeline is, and what documentation is typically required. It does not represent users, negotiate on users' behalf, or provide strategic advice in connection with any active tax matter.
The following absolute hard walls apply to KKATC Audit without exception:
Any question involving an active IRS examination, audit, assessment, notice, levy, lien, or enforcement action requires a licensed CPA, enrolled agent, or tax attorney practicing under Circular 230. Any question involving an active NY DTF examination, notice of deficiency, BCMS proceeding, or Tax Tribunal matter requires a licensed NY CPA, enrolled agent, or NY tax attorney. Reliance on KKATC Audit output in connection with any active tax matter is at the user's sole risk.
KKATC Tax Consulting services are provided by Konstantin Koretskiy. Consultations are scheduled via Calendly and paid via Stripe. Deposits are non-refundable unless the session is cancelled by KKATC with more than 24 hours notice. Consultation content is for informational purposes only and does not constitute legal or tax advice. Every paid consultation includes 1 month of complimentary KKATC Tax Suite access.
THE SERVICES ARE PROVIDED "AS IS" AND "AS AVAILABLE" WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, KKATC EXPRESSLY DISCLAIMS ALL WARRANTIES, INCLUDING BUT NOT LIMITED TO:
You assume all risk associated with your use of the Services and any reliance on output generated by our AI tools.
TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW:
These limitations apply regardless of the legal theory of liability and even if KKATC has been advised of the possibility of such damages.
You agree to indemnify, defend, and hold harmless KKATC, its owner, employees, and agents from and against any and all claims, damages, losses, costs, and expenses (including reasonable attorneys' fees) arising from:
You agree not to use the Services to:
Violations of this policy may result in immediate and permanent suspension of access without notice or refund. Appeals may be submitted to legal@kkatc.com and are reviewed on a case-by-case basis.
Any dispute, claim, or controversy arising out of or relating to these Terms or the Services shall be resolved exclusively through binding arbitration, rather than in court, except that either party may seek injunctive or equitable relief in court for intellectual property violations or Acceptable Use Policy violations.
Arbitration shall be conducted by a single arbitrator under the rules of the American Arbitration Association (AAA). The arbitration shall take place in Brooklyn, New York. The arbitrator's decision shall be final and binding. Each party shall bear its own costs unless the arbitrator determines otherwise.
You waive any right to participate in a class action lawsuit or class-wide arbitration. All claims must be brought in your individual capacity and not as a plaintiff or class member in any purported class or representative proceeding.
These Terms are governed by and construed in accordance with the laws of the State of New York, without regard to its conflict of law principles. To the extent any dispute is heard in court, you consent to exclusive jurisdiction in the state and federal courts located in Kings County, New York.
KKATC reserves the right to modify these Terms at any time. We will provide notice of material changes by updating the "Last Updated" date at the top of this page. Continued use of the Services after changes constitutes acceptance of the revised Terms.
KKATC may suspend or terminate your access to the Services at any time, with or without cause, and with or without notice. Upon termination, your right to use the Services ceases immediately. Sections covering no professional relationship, disclaimer of warranties, limitation of liability, indemnification, dispute resolution, and governing law survive termination.
If any provision of these Terms is found to be unenforceable or invalid under applicable law, that provision shall be limited or eliminated to the minimum extent necessary so that the Terms shall otherwise remain in full force and effect and enforceable.
These Terms, together with the Privacy Policy and Refund Policy, constitute the entire agreement between you and KKATC with respect to the Services and supersede all prior agreements, representations, and understandings.
For legal notices or questions regarding these Terms, contact:
KKATC · Konstantin Koretskiy
1375 Coney Island Ave PMB 1089
Brooklyn, NY 11230
legal@kkatc.com