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 Cards™, KKATC Watchdog™, KKATC Flow™, KKATC Copy™, and KKATC Content™, together with marks used on discontinued KKATC products -- 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, internal quality assurance methodologies, 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, 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 Tax Foundation and KKATC Audit have been discontinued and are no longer offered. These Terms continue to apply to any historical use of those tools, and our Privacy Policy continues to govern any data collected while they operated. Questions about a discontinued product can be directed to legal@kkatc.com.
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, 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).
KKATC Tax PA does not provide audit defense strategy, responses to specific Pennsylvania Department of Revenue notices, or advice on any pending Pennsylvania tax matter. Any question involving an active Pennsylvania audit, assessment, or notice requires a licensed Pennsylvania CPA, enrolled agent, or Pennsylvania tax attorney. Reliance on KKATC Tax PA output in connection with any active tax matter is at the user's sole risk. Pennsylvania issues frequent guidance updates — all Pennsylvania-related output must be verified directly at revenue.pa.gov before any reliance.
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).
KKATC Tax MA does not provide audit defense strategy, responses to specific Massachusetts Department of Revenue notices, or advice on any pending Massachusetts tax matter. Any question involving an active Massachusetts audit, assessment, or notice requires a licensed Massachusetts CPA, enrolled agent, or Massachusetts tax attorney. Reliance on KKATC Tax MA output in connection with any active tax matter is at the user's sole risk. Massachusetts issues frequent guidance updates — all Massachusetts-related output must be verified directly at mass.gov/dor before any reliance.
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 MD does not provide audit defense strategy, responses to specific Comptroller of Maryland notices, or advice on any pending Maryland tax matter. Any question involving an active Maryland audit, assessment, or notice requires a licensed Maryland CPA, enrolled agent, or Maryland tax attorney. Reliance on KKATC Tax MD output in connection with any active tax matter is at the user's sole risk. Maryland issues frequent guidance updates — all Maryland-related output must be verified directly at marylandtaxes.gov before any reliance.
Virginia
Virginia tax information is provided exclusively to KKATC Suite subscribers. VA coverage includes individual income tax, corporate income tax, BPOL (Business, Professional, and Occupational License) tax, and related provisions under the Code of Virginia, Title 58.1, and 23 VAC. Virginia's 38 independent cities are treated as separate tax jurisdictions from any surrounding county. All VA information is sourced from the Virginia Department of Taxation (tax.virginia.gov).
KKATC Tax VA does not provide audit defense strategy, responses to specific Virginia Department of Taxation notices, or advice on any pending Virginia tax matter. Any question involving an active Virginia audit, assessment, or notice requires a licensed Virginia CPA, enrolled agent, or Virginia tax attorney. Reliance on KKATC Tax VA output in connection with any active tax matter is at the user's sole risk. Virginia issues frequent guidance updates — all Virginia-related output must be verified directly at tax.virginia.gov before any reliance.
Rhode Island
Rhode Island tax information is provided exclusively to KKATC Suite subscribers. RI coverage includes personal income tax, corporate income tax, sales tax, and related provisions under R.I. Gen. Laws, Title 44, and 280 RICR. All RI information is sourced from the Rhode Island Division of Taxation (tax.ri.gov).
KKATC Tax RI does not provide audit defense strategy, responses to specific Rhode Island Division of Taxation notices, or advice on any pending Rhode Island tax matter. Any question involving an active Rhode Island audit, assessment, or notice requires a licensed Rhode Island CPA, enrolled agent, or Rhode Island tax attorney. Reliance on KKATC Tax RI output in connection with any active tax matter is at the user's sole risk. Rhode Island issues frequent guidance updates — all Rhode Island-related output must be verified directly at tax.ri.gov before any reliance.
Vermont
Vermont tax information is provided exclusively to KKATC Suite subscribers. VT coverage includes income tax, corporate income tax, meals and rooms tax, sales tax, and related provisions under 32 V.S.A. All VT information is sourced from the Vermont Department of Taxes (tax.vermont.gov).
KKATC Tax VT does not provide audit defense strategy, responses to specific Vermont Department of Taxes notices, or advice on any pending Vermont tax matter. Any question involving an active Vermont audit, assessment, or notice requires a licensed Vermont CPA, enrolled agent, or Vermont tax attorney. Reliance on KKATC Tax VT output in connection with any active tax matter is at the user's sole risk. Vermont issues frequent guidance updates — all Vermont-related output must be verified directly at tax.vermont.gov before any reliance.
Maine
Maine tax information is provided exclusively to KKATC Suite subscribers. ME coverage includes income tax, corporate income tax, sales tax, and Pine Tree Development Zone credits under 36 M.R.S. and 18-125 CMR. All ME information is sourced from Maine Revenue Services (maine.gov/revenue).
KKATC Tax ME does not provide audit defense strategy, responses to specific Maine Revenue Services notices, or advice on any pending Maine tax matter. Any question involving an active Maine audit, assessment, or notice requires a licensed Maine CPA, enrolled agent, or Maine tax attorney. Reliance on KKATC Tax ME output in connection with any active tax matter is at the user's sole risk. Maine issues frequent guidance updates — all Maine-related output must be verified directly at maine.gov/revenue before any reliance.
Florida
Florida tax information is provided exclusively to KKATC Suite subscribers. Florida imposes no individual state income tax. FL coverage includes corporate income tax, sales and use tax, and related provisions under Chapters 220 and 212, Florida Statutes. All FL information is sourced from the Florida Department of Revenue (floridarevenue.com).
KKATC Tax FL does not provide audit defense strategy, responses to specific Florida Department of Revenue notices, or advice on any pending Florida tax matter. Any question involving an active Florida audit, assessment, or notice requires a licensed Florida CPA, enrolled agent, or Florida tax attorney. Reliance on KKATC Tax FL output in connection with any active tax matter is at the user's sole risk. Florida issues frequent guidance updates — all Florida-related output must be verified directly at floridarevenue.com before any reliance.
Georgia
Georgia tax information is provided exclusively to KKATC Suite subscribers. GA coverage includes individual income tax, corporate income tax, sales and use tax, and related provisions under O.C.G.A. Title 48. All GA information is sourced from the Georgia Department of Revenue (dor.georgia.gov).
KKATC Tax GA does not provide audit defense strategy, responses to specific Georgia Department of Revenue notices, or advice on any pending Georgia tax matter. Any question involving an active Georgia audit, assessment, or notice requires a licensed Georgia CPA, enrolled agent, or Georgia tax attorney. Reliance on KKATC Tax GA output in connection with any active tax matter is at the user's sole risk. Georgia issues frequent guidance updates — all Georgia-related output must be verified directly at dor.georgia.gov before any reliance.
North Carolina
North Carolina tax information is provided exclusively to KKATC Suite subscribers. NC coverage includes individual income tax, corporate income tax and franchise tax, sales and use tax, and related provisions under N.C. Gen. Stat. Chapter 105. All NC information is sourced from the North Carolina Department of Revenue (ncdor.gov).
KKATC Tax NC does not provide audit defense strategy, responses to specific North Carolina Department of Revenue notices, or advice on any pending North Carolina tax matter. Any question involving an active North Carolina audit, assessment, or notice requires a licensed North Carolina CPA, enrolled agent, or North Carolina tax attorney. Reliance on KKATC Tax NC output in connection with any active tax matter is at the user's sole risk. North Carolina issues frequent guidance updates — all North Carolina-related output must be verified directly at ncdor.gov before any reliance.
Texas
Texas tax information is provided exclusively to KKATC Suite subscribers. Texas imposes no individual state income tax. TX coverage includes the franchise (margin) tax, sales and use tax, and related provisions under Chapters 171 and 151 of the Texas Tax Code. All TX information is sourced from the Texas Comptroller of Public Accounts (comptroller.texas.gov).
KKATC Tax TX does not provide audit defense strategy, responses to specific Texas Comptroller of Public Accounts notices, or advice on any pending Texas tax matter. Any question involving an active Texas audit, assessment, or notice requires a licensed Texas CPA, enrolled agent, or Texas tax attorney. Reliance on KKATC Tax TX output in connection with any active tax matter is at the user's sole risk. Texas issues frequent guidance updates — all Texas-related output must be verified directly at comptroller.texas.gov before any reliance.
Illinois
Illinois tax information is provided exclusively to KKATC Suite subscribers. IL coverage includes individual income tax, corporate income tax and personal property replacement tax, sales and use taxes, and related provisions under 35 ILCS. All IL information is sourced from the Illinois Department of Revenue (tax.illinois.gov).
KKATC Tax IL does not provide audit defense strategy, responses to specific Illinois Department of Revenue notices, or advice on any pending Illinois tax matter. Any question involving an active Illinois audit, assessment, or notice requires a licensed Illinois CPA, enrolled agent, or Illinois tax attorney. Reliance on KKATC Tax IL output in connection with any active tax matter is at the user's sole risk. Illinois issues frequent guidance updates — all Illinois-related output must be verified directly at tax.illinois.gov before any reliance.
California
California tax information is provided exclusively to KKATC Suite subscribers. CA coverage includes personal income tax, corporation franchise and income tax (including the $800 minimum franchise tax), and related provisions under the California Revenue and Taxation Code. CA information is sourced from the Franchise Tax Board (ftb.ca.gov) and the California Department of Tax and Fee Administration (cdtfa.ca.gov).
KKATC Tax CA does not provide audit defense strategy, responses to specific Franchise Tax Board / CDTFA notices, or advice on any pending California tax matter. Any question involving an active California audit, assessment, or notice requires a licensed California CPA, enrolled agent, or California tax attorney. Reliance on KKATC Tax CA output in connection with any active tax matter is at the user's sole risk. California issues frequent guidance updates — all California-related output must be verified directly at ftb.ca.gov / cdtfa.ca.gov before any reliance.
Ohio
Ohio tax information is provided exclusively to KKATC Suite subscribers. OH coverage includes individual income tax, the commercial activity tax (CAT), sales and use tax, and related provisions under Ohio Revised Code Title 57. All OH information is sourced from the Ohio Department of Taxation (tax.ohio.gov).
KKATC Tax OH does not provide audit defense strategy, responses to specific Ohio Department of Taxation notices, or advice on any pending Ohio tax matter. Any question involving an active Ohio audit, assessment, or notice requires a licensed Ohio CPA, enrolled agent, or Ohio tax attorney. Reliance on KKATC Tax OH output in connection with any active tax matter is at the user's sole risk. Ohio issues frequent guidance updates — all Ohio-related output must be verified directly at tax.ohio.gov before any reliance.
Michigan
Michigan tax information is provided exclusively to KKATC Suite subscribers. MI coverage includes individual income tax, corporate income tax, sales and use tax, and related provisions under MCL Chapters 205 and 206. All MI information is sourced from the Michigan Department of Treasury (michigan.gov/taxes).
KKATC Tax MI does not provide audit defense strategy, responses to specific Michigan Department of Treasury notices, or advice on any pending Michigan tax matter. Any question involving an active Michigan audit, assessment, or notice requires a licensed Michigan CPA, enrolled agent, or Michigan tax attorney. Reliance on KKATC Tax MI output in connection with any active tax matter is at the user's sole risk. Michigan issues frequent guidance updates — all Michigan-related output must be verified directly at michigan.gov/taxes before any reliance.
Washington
Washington tax information is provided exclusively to KKATC Suite subscribers. Washington imposes no individual state income tax on wages. WA coverage includes the business and occupation (B&O) tax, sales and use tax, the capital gains excise tax, and related provisions under RCW Title 82. All WA information is sourced from the Washington State Department of Revenue (dor.wa.gov).
KKATC Tax WA does not provide audit defense strategy, responses to specific Washington State Department of Revenue notices, or advice on any pending Washington tax matter. Any question involving an active Washington audit, assessment, or notice requires a licensed Washington CPA, enrolled agent, or Washington tax attorney. Reliance on KKATC Tax WA output in connection with any active tax matter is at the user's sole risk. Washington issues frequent guidance updates — all Washington-related output must be verified directly at dor.wa.gov before any reliance.
KKATC Tax Consulting services are provided by Konstantin Koretskiy. Consultations are scheduled via Calendly and paid via Stripe. Engagement intake, document collection, e-signature, and deliverables are handled through the KKATC client portal. 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.
By using the KKATC client portal to review, sign, or accept any document, you consent to conduct these transactions electronically and agree that your electronic signature has the same legal effect as a handwritten signature, to the fullest extent permitted under the federal Electronic Signatures in Global and National Commerce Act (E-SIGN Act, 15 U.S.C. § 7001 et seq.) and applicable state adoptions of the Uniform Electronic Transactions Act (UETA). You may withdraw consent to electronic signature or records at any time by contacting legal@kkatc.com, though withdrawal may delay or prevent completion of a pending engagement. You are responsible for maintaining the ability to access electronic records, including a current email address and the software needed to view PDF documents.
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.
You may not assign or transfer these Terms or any rights or obligations hereunder without KKATC's prior written consent. KKATC may assign these Terms without restriction, including in connection with a merger, acquisition, corporate reorganization, or sale of all or substantially all of its assets. These Terms bind and inure to the benefit of the parties and their permitted successors and assigns.
KKATC is not liable for any failure or delay in performance resulting from causes beyond its reasonable control, including but not limited to acts of God, natural disaster, war, terrorism, riot, labor disputes, internet or telecommunications failures, third-party service outages (including Vercel, Stripe, Upstash, Anthropic, or Calendly), governmental action, or changes in law.
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.
Notice to KKATC under these Terms must be sent to legal@kkatc.com or to the mailing address listed in Section 21. Notice to you may be given via the email address associated with your account, or by posting on the Services. Notice is deemed given 24 hours after email transmission (absent bounce-back notification) or immediately upon posting to the Services.
For legal notices or questions regarding these Terms, contact:
KKATC · Konstantin Koretskiy
1375 Coney Island Ave PMB 1089
Brooklyn, NY 11230
legal@kkatc.com