Effective Date: January 1, 2026
Last Updated: January 1, 2026

This Privacy Policy ("Policy") explains how Toro Taxes ("we", "us", or "our") collects, uses, discloses, retains, and protects information in connection with the website https://www.crececontoro.com/ (the "Site"), our Virtual Assistant, our communications, and our business operations.

By accessing or using the Site, the Virtual Assistant, or by communicating with Toro Taxes, you acknowledge that you have read and understood this Policy.



1. WHO WE ARE

This Site is operated by:

20D, LLC (DBA Toro Taxes) — Felipe Díaz

Toro Taxes operates two active office locations in Oklahoma:

Primary office:
3701 N MacArthur Blvd, Suite B
Warr Acres, OK 73122
(Inside Supermercado Morelos, on North MacArthur Blvd and 36th)

Second active office:
7370 S Walker Ave
Oklahoma City, OK 73139

Website: https://www.crececontoro.com/
Primary email: feliped@torotaxes.com
Business / operational email (where applicable): felipediaztorotaxes@gmail.com
Phone: +1 (405) 746-0825

Toro Taxes is physically based in Oklahoma and serves clients primarily through its two active office locations. Through this Site and our online presence, we may be accessed by users located throughout the United States.



2. SCOPE OF THE SITE AND THE VIRTUAL ASSISTANT

The Site and the Virtual Assistant are intended to provide general informational and educational content about taxes, ITIN, LLC formation, bookkeeping, document checklists, and appointment scheduling with Felipe Díaz and the Toro Taxes team.

The Site and the Virtual Assistant do not provide personalized tax, legal, accounting, financial, or immigration advice. For matters specific to your situation, please schedule an appointment with Felipe Díaz or a member of the Toro Taxes team at either of our two active office locations.



3. NO TAX, LEGAL, OR FINANCIAL ADVICE

Information made available through this Site, the Virtual Assistant, automated tools, or any related communication is provided for general informational purposes only and should not be treated as professional tax, legal, accounting, or financial advice.

No attorney-client, CPA-client, enrolled agent-client, or other professional relationship is created by using the Site or the Virtual Assistant. Any tax positions, filings, document review, or personalized recommendations must be reviewed by Felipe Díaz or the Toro Taxes team through an appropriate appointment or professional process.



4. DO NOT SEND SENSITIVE DOCUMENTS THROUGH PUBLIC CHANNELS

For your protection, please do not send sensitive tax, identity, financial, or legal documents through any of the following channels:

- This website or any web form on the Site
- The Virtual Assistant or any public AI assistant
- Public AI tools or browser-based AI assistants
- Productivity tools or collaboration platforms not provided through a secure Toro Taxes process
- WhatsApp or WhatsApp Business messages
- SMS or text messages
- Phone voicemail
- Facebook comments, posts, or direct messages
- Instagram comments or direct messages (DMs)
- TikTok comments or messages
- LinkedIn messages or posts
- Other social media direct messages, public comments, or public posts
- Unsecured email
- Public links or public chat platforms
- Shared computers, public or unsecured devices
- Unsecured cloud folders or public file-sharing links

Examples of sensitive documents that should not be sent through the channels above include, but are not limited to:

- Full Social Security Number (SSN)
- Full ITIN
- Passport
- Driver's license or other government-issued ID
- W-2 forms
- 1099 forms
- IRS letters or notices
- Tax returns (federal or state)
- Bank statements or account information
- Payroll records
- Accounting files
- Business financial statements
- EIN confirmation letters
- Corporate or LLC formation documents
- Immigration or status documents
- Any other sensitive tax, identity, financial, or legal documents

If a client chooses to send sensitive information anyway through a third-party platform (such as WhatsApp, SMS, social media, email, a public AI tool, or a public chat), they do so at their own risk, and the information may be handled under that platform's own terms, privacy policies, and security practices.

Sensitive documents should be shared only through an appointment or secure process provided by Toro Taxes at one of our two active office locations.



5. INFORMATION WE MAY RECEIVE

We may receive information that you choose to provide voluntarily, including but not limited to:

- Name
- Phone number
- Email address
- General message or inquiry
- Preferred service or topic of interest
- Appointment preferences
- Preferred office location

We do not request, and we discourage submission of, sensitive identifiers or financial data through the Site or the Virtual Assistant.



6. TECHNICAL INFORMATION

When you visit the Site, we (or our service providers) may automatically receive certain technical information, such as:

- IP address
- Browser type and version
- Device type and operating system
- Access times and dates
- Referring pages or sources
- General usage data and cookies

This information is used for operational, analytical, security, and improvement purposes. Technical and analytical data is generally retained for up to 24 months unless a longer period is required for legal, regulatory, security, or business compliance purposes.



7. THIRD-PARTY SERVICES

We may use or link to communication, social media, advertising, messaging, telephone, SMS, business communication, AI, productivity, device, security, scheduling, and other third-party platforms and service providers, including but not limited to:

- AI assistants and productivity tools — including but not limited to Claude / Anthropic, OpenAI / ChatGPT, Google Gemini, Microsoft Copilot, xAI / Grok, and similar AI or productivity tools where applicable
- Retell AI — voice AI or phone assistant where applicable
- Zapier — automation workflows where applicable
- Calendly — appointment scheduling
- Microsoft products and services — including Windows, Microsoft 365, Outlook, OneDrive, Teams, or similar tools where applicable
- Google products and services — including Google Gemini, Chrome, Google Workspace, Gmail, Google Drive, Google Sheets, Google Calendar, Google Maps, YouTube, and similar tools where applicable
- Cybersecurity, antivirus, device protection, and system maintenance tools — including Norton or similar providers where applicable
- Web browsers, operating systems, cloud services, device software, and productivity platforms used in ordinary business operations
- WhatsApp / WhatsApp Business — direct communication
- Systeme.io — website hosting and landing page platform
- CrossLink Professional Tax Solutions — professional tax preparation software
- PitBullTax — tax resolution software for IRS representation and resolution matters
- IRS systems or portals, state tax agency portals, and other official tax-related systems when necessary for tax preparation or representation
- Facebook / Meta platforms — social media, communication, and related services where applicable
- Instagram — social media and direct communication where applicable
- TikTok — social media and related services where applicable
- LinkedIn — professional networking and communication where applicable
- SMS / text messaging providers — where applicable
- Telephone service providers and carriers, such as AT&T where applicable — phone services
- Call routing, call recording, call transcription, voicemail, or phone system providers — where applicable
- Social media messaging platforms and business messaging tools — where applicable
- Advertising or marketing platforms — including Meta, Google, TikTok, LinkedIn, or similar platforms where applicable
- Any other secure tax, bookkeeping, document management, communication, scheduling, payment, advertising, productivity, security, or workflow tools reasonably necessary to operate Toro Taxes services

Not all of these tools are used for every user or every interaction, and not all of these tools process customer information in every case. Use of these tools by Toro Taxes is on an "as needed" or "where applicable" basis. Your use of any third-party tool may be governed by that provider's own privacy policy, terms of service, data processing practices, and security standards. We encourage you to review those policies separately.



8. USE OF AI TOOLS AND AUTOMATION

Toro Taxes may use AI-assisted tools, automation platforms, transcription tools, voice assistants, scheduling tools, drafting tools, workflow tools, and productivity tools to support operations, respond to inquiries, route communications, organize information, or improve service. These tools may include Claude / Anthropic, OpenAI / ChatGPT, Google Gemini, Microsoft Copilot, xAI / Grok, Retell AI, Zapier, and similar AI, automation, productivity, or workflow providers where applicable.

Important protections:

- AI tools are used to support operations and provide general information. They are not used to provide final personalized tax, legal, accounting, or financial advice.
- Users should not submit sensitive taxpayer documents or full identifiers through public AI tools, browser-based AI assistants, public chat, WhatsApp, SMS, social media, or any unsecured channel.
- Any final tax decision, filing position, document review, or personalized recommendation must be reviewed by Felipe Díaz or the Toro Taxes team through an appropriate appointment or professional process.
- Toro Taxes does not use automated decision-making technology ("ADMT") to make legally significant decisions about clients without human review.



9. TAX PREPARATION AND TAX RESOLUTION SOFTWARE; OFFICIAL TAX SYSTEMS

Toro Taxes uses professional tax preparation and tax resolution software, and official tax systems, including:

- CrossLink Professional Tax Solutions — primary professional tax preparation software used for preparing, reviewing, and filing federal and state tax returns;
- PitBullTax — tax resolution software used for IRS representation, transcript review, and resolution matters;
- IRS tools, portals, and e-Services, state tax agency systems, and related official professional platforms — as needed to prepare, review, file, represent, resolve, or support tax matters.

These tools are used only as reasonably necessary in connection with professional services. Sensitive taxpayer information should only be provided through appropriate professional channels or scheduled appointments at one of our two active office locations, not through the public website or the Virtual Assistant.



10. GOOGLE WORKSPACE, DRIVE, GMAIL, AND BUSINESS RECORDS

Toro Taxes may use Google Workspace services such as Gmail, Google Drive, Google Sheets, Google Calendar, and related Google tools for business communications, document organization, internal tracking, scheduling, and operational records.

A Gmail / Google Workspace email may be used for business communications or operational purposes where applicable.

We use reasonable safeguards and access controls in connection with these tools, but no online platform can be guaranteed to be 100% secure. Google Workspace is not the only storage or communication method we may use, and not all documents or communications are stored or processed in Google services.



11. DEVICE, BROWSER, SECURITY, AND PRODUCTIVITY TOOLS

Toro Taxes may use computers, mobile devices, operating systems, web browsers, antivirus or cybersecurity tools, cloud services, productivity software, and related technology providers in ordinary business operations. These may include, where applicable, Microsoft, Google, Norton, browser providers, device manufacturers, cloud service providers, and similar vendors.

These tools may process technical information, security logs, device information, files, communications, or metadata as part of normal business, security, backup, productivity, or maintenance functions. Their use may also be governed by their own privacy policies, terms, and security practices.

We use reasonable safeguards and access controls, but no device, software, cloud service, browser, security tool, or online platform can be guaranteed to be 100% secure.



12. COMMUNICATIONS THROUGH PHONE, SMS, WHATSAPP, AND SOCIAL MEDIA

Toro Taxes may communicate with users through phone calls, SMS / text messages, WhatsApp, email, social media platforms, direct messages, voicemail, or other communication channels when users contact us, request information, schedule appointments, or otherwise interact with our business.

Consent to communications. By providing your phone number, contacting us, requesting information, scheduling an appointment, or otherwise communicating with Toro Taxes, you consent to receive communications related to your inquiry, appointment, requested services, or business relationship. These communications may include phone calls, SMS / text messages, WhatsApp messages, emails, voicemail, or similar communications. Message and data rates may apply. You may request to stop receiving non-essential or marketing communications by contacting us using the information in Section 29, by replying STOP to opt out, or by replying HELP for assistance, where applicable.

Operational vs. marketing communications. Communications from Toro Taxes may be operational (such as appointment confirmations, follow-ups, requested information, or service-related messages) or, where applicable, promotional or marketing in nature. Opt-out requests apply to non-essential or marketing communications; certain operational communications may continue as reasonably necessary to provide requested services or maintain the business relationship.

Please also note:

- Communications through third-party platforms are subject to the privacy policies, security practices, and terms of service of those platforms.
- Users should not send sensitive tax, identity, financial, or legal documents through SMS, WhatsApp, social media direct messages, public comments, voicemail, or any unsecured channel.
- If a user chooses to communicate through those channels, the user understands that those platforms may process or store communication metadata or content according to their own policies.
- Toro Taxes may use reasonable business communication tools, including call routing, voicemail, transcription, business messaging, and similar tools, to respond, route, organize, or follow up on communications where applicable.



13. CALL RECORDING, VOICEMAIL, AUDIO COLLECTION, AND VOICE ASSISTANT INTERACTIONS

Phone calls, voicemail messages, voice assistant interactions, audio communications, and related communications may be recorded, transcribed, summarized, routed, retained, or reviewed for quality assurance, quality control, training, follow-up, documentation, security, audit, compliance, or service improvement purposes, where permitted by law and with notice or consent where required.

Toro Taxes may collect and retain audio recordings in connection with appointments, customer service interactions, voice assistant communications, or other operational communications, for quality control and service improvement.

These functions may be supported by third-party providers, including voice AI providers (such as Retell AI), telephone carriers, call routing or transcription providers, scheduling platforms, and similar service providers, where applicable. Such providers may process call data, audio, transcripts, or metadata according to their own privacy policies and terms.

If you do not wish for a particular call, voicemail, or audio to be recorded, transcribed, or retained, please indicate that during the communication or contact us using the information in Section 29.



14. SOCIAL MEDIA AND PUBLIC COMMENTS

Toro Taxes may maintain or use social media profiles or pages on platforms such as Facebook, Instagram, TikTok, LinkedIn, or similar platforms.

Information posted publicly on social media — including comments, reviews, public messages, or shared content — may be visible to others, indexed by search engines, or retained by the platform according to its own policies.

Users should not post sensitive personal, tax, financial, legal, or identity information in public comments, public posts, or public messages.



15. MARKETING AND ADVERTISING PLATFORMS

Toro Taxes may use advertising or marketing platforms, including but not limited to Meta / Facebook, Instagram, TikTok, LinkedIn, Google, or similar platforms, to share general information about services, build brand awareness, or reach prospective clients where applicable. Toro Taxes may operate or manage multiple accounts, pages, or campaigns across these platforms.

Where enabled or applicable, these platforms may use cookies, pixels, device identifiers, conversion tracking, or similar technologies according to their own policies. We encourage you to review the privacy policies of those platforms for details about their data practices.

We do not sell personal information for monetary consideration. Where targeted advertising or cross-context behavioral advertising occurs through these platforms, users may exercise opt-out rights as described in Sections 21 and 22 of this Policy.



16. HOW WE USE INFORMATION

We may use information for purposes including:

- Responding to inquiries and requests
- Facilitating appointments and follow-up at either of our two active office locations
- Sending information you have requested
- Operating, maintaining, and improving the Site and the Virtual Assistant
- Supporting tax preparation, tax resolution, bookkeeping, or related professional services where you have engaged us
- Improving user experience
- Communicating with users through phone, SMS, email, WhatsApp, social media, or other channels where applicable
- Conducting quality control, training, and service improvement (including review of recordings, transcripts, or audio where applicable)
- Complying with legal and regulatory obligations
- Protecting the rights, property, and security of Toro Taxes, our team, and our users



17. DATA RETENTION FOR PERSONAL INFORMATION

Toro Taxes retains personal information only for as long as is reasonably necessary to fulfill the purposes described in this Policy, comply with legal and regulatory obligations, resolve disputes, and enforce agreements.

General retention guidelines:

- General inquiries and contact form submissions (not resulting in an engagement): up to 3 years from last contact, unless a longer period is required by law.
- Appointment scheduling data and operational records: up to 4 years from last interaction.
- Tax preparation client records and supporting documents: minimum of 7 years from the date of return, in accordance with IRS guidelines and applicable state law. Certain records may be retained longer where required by law, professional standards, or in connection with ongoing matters.
- ITIN application and CAA records: as required under IRS Certified Acceptance Agent program rules.
- Call recordings, voicemail, and transcripts: up to 24 months unless retention is required longer for legal, compliance, security, or dispute-resolution purposes.
- Marketing and communication preferences: retained until you request deletion or opt out.

After the applicable retention period, physical records are securely destroyed (e.g., cross-cut shredded), and electronic records are securely deleted or anonymized.



18. SAFEGUARDING TAXPAYER INFORMATION

Toro Taxes takes taxpayer data protection seriously.

- Taxpayer information may be subject to special confidentiality and security obligations under IRC § 7216, IRS Circular 230, the Gramm-Leach-Bliley Act (GLBA), and the FTC Safeguards Rule.
- We use reasonable administrative, technical, and organizational safeguards.
- Access is limited to authorized personnel or service providers as reasonably necessary.
- We discourage, and do not intend for users to submit, sensitive tax documents through public pages, public AI tools, browser-based AI assistants, productivity tools, WhatsApp, SMS, social media, voicemail, public comments, unsecured cloud folders, shared computers, or unsecured links.
- Sensitive tax documents should be reviewed only through an appointment or secure process provided by Toro Taxes at one of our two active office locations.
- No method of transmission over the Internet, telephone network, or method of electronic storage is 100% secure. We cannot guarantee absolute security.

Toro Taxes maintains a Written Information Security Plan (WISP) in accordance with the FTC Safeguards Rule (16 CFR Part 314) and IRS Publication 4557. A copy is available upon written request and with consent of the designated Data Security Coordinator.



19. SERVICE PROVIDERS AND BUSINESS OPERATIONS

We may share information with service providers only as reasonably necessary to operate the Site, schedule appointments, communicate with users, provide requested services, prepare or resolve tax matters, maintain records, comply with legal obligations, prevent fraud, or protect rights and security.

Service providers may include, but are not limited to:

- Website hosting providers
- Scheduling providers
- Communication, SMS, telephone, voicemail, transcription, and messaging platforms
- AI, automation, and productivity providers
- Device, browser, operating system, cloud, and cybersecurity providers
- Document storage providers
- Tax preparation and tax resolution software providers
- Advertising, marketing, and social media platforms
- Payment processors, where applicable
- Professional advisors
- Government tax authorities, where required or authorized by law
- Toro Taxes franchisor, franchise system representatives, corporate support teams, authorized franchise vendors, quality assurance or compliance personnel, where reasonably necessary

We do not sell customer lists, and we do not sell personal information for monetary consideration.

Toro Taxes Franchise System.

20D, LLC operates as a Toro Taxes franchised office and location doing business under the Toro Taxes brand. As part of the Toro Taxes franchise system, certain information may be shared with or accessible to the Toro Taxes franchisor, corporate support teams, franchise system representatives, authorized vendors, technology providers, quality assurance personnel, compliance reviewers, training teams, or other authorized franchise-related service providers where reasonably necessary.

This access or sharing may occur for purposes such as brand support, operational support, software or technology support, quality assurance, training, franchise compliance, audit support, customer service, security, dispute resolution, recordkeeping, legal compliance, or improving services.

Not all information is shared in every case. Access is limited to what is reasonably necessary for the applicable purpose, and sensitive taxpayer information should only be handled through appropriate professional, operational, or secure processes.



20. DATA BREACH NOTIFICATION

In the event of a security incident that results in unauthorized access to, acquisition of, or disclosure of personal information, Toro Taxes will:

- Assess and contain the incident in accordance with our Written Information Security Plan (WISP);
- Notify affected individuals in accordance with applicable federal and state breach notification laws, including but not limited to the Oklahoma Security Breach Notification Act (24 O.S. §§ 161 et seq.), the FTC Safeguards Rule, and the breach notification requirements of any other state in which affected individuals reside;
- Notify the IRS Stakeholder Liaison, the Federal Trade Commission (for events covered by the FTC Safeguards Rule, including events affecting 500 or more consumers reported within the required timeframe), and relevant state Attorneys General and regulatory authorities as required by law;
- Cooperate with law enforcement and forensic investigations as appropriate.

Specific notification timelines and content will follow applicable federal and state requirements.



21. UNIVERSAL OPT-OUT MECHANISMS AND DO-NOT-TRACK SIGNALS

Several state privacy laws require or permit recognition of universal opt-out preference signals, such as the Global Privacy Control (GPC), as a valid consumer opt-out for the sale or sharing of personal information and targeted advertising.

Where required by law and technically feasible, Toro Taxes will recognize and honor such universal opt-out preference signals communicated through your browser or device, including the Global Privacy Control (GPC), as an opt-out of the sale or sharing of personal information and of targeted or cross-context behavioral advertising, in jurisdictions where such recognition is required.

Because there is no universally accepted standard for "Do Not Track" (DNT) browser signals, we generally do not respond to DNT signals separately, except as required by law. Users may continue to exercise opt-out rights as described in Section 22.



22. STATE-SPECIFIC PRIVACY RIGHTS

Because Toro Taxes operates a publicly accessible website and may be contacted by individuals located throughout the United States, this Section describes privacy rights that may apply to residents of states with comprehensive consumer privacy laws. The availability and scope of these rights depend on your state of residence, the applicability thresholds of each state's law, and any applicable exemptions (including, where applicable, exemptions for information processed under the Gramm-Leach-Bliley Act).

22.1 Rights Generally Available

Depending on your state of residence and the applicable law, you may have some or all of the following rights:

- Right to Know / Access — the right to confirm whether we process personal information about you and to access that information.
- Right to Correct — the right to request correction of inaccurate personal information.
- Right to Delete — the right to request deletion of personal information we have collected about you.
- Right to Data Portability — the right to obtain a copy of your personal information in a portable, readily usable format.
- Right to Opt Out of Sale — the right to opt out of the sale of personal information.
- Right to Opt Out of Sharing / Targeted Advertising — the right to opt out of the sharing of personal information for cross-context behavioral or targeted advertising.
- Right to Opt Out of Profiling — the right to opt out of profiling in furtherance of decisions that produce legal or similarly significant effects.
- Right to Limit Use of Sensitive Personal Information — the right to limit our use or disclosure of sensitive personal information.
- Right to Appeal — the right to appeal a denial of a privacy rights request.
- Right to Non-Discrimination / Non-Retaliation — the right not to receive discriminatory or retaliatory treatment for exercising privacy rights.

We do not sell personal information for monetary consideration.

22.2 States with Comprehensive Privacy Laws

The following states have enacted comprehensive consumer privacy laws that may provide some or all of the rights described above to their residents:

- California — California Consumer Privacy Act (CCPA), as amended by the California Privacy Rights Act (CPRA)
- Virginia — Virginia Consumer Data Protection Act (VCDPA)
- Colorado — Colorado Privacy Act (CPA)
- Connecticut — Connecticut Data Privacy Act (CTDPA)
- Utah — Utah Consumer Privacy Act (UCPA)
- Texas — Texas Data Privacy and Security Act (TDPSA)
- Oregon — Oregon Consumer Privacy Act (OCPA)
- Montana — Montana Consumer Data Privacy Act (MCDPA)
- Iowa — Iowa Consumer Data Protection Act (ICDPA)
- Delaware — Delaware Personal Data Privacy Act (DPDPA)
- New Hampshire — New Hampshire Privacy Act (NHPA)
- New Jersey — New Jersey Data Privacy Act (NJDPA)
- Tennessee — Tennessee Information Protection Act (TIPA)
- Minnesota — Minnesota Consumer Data Privacy Act (MCDPA)
- Maryland — Maryland Online Data Privacy Act (MODPA)
- Nebraska — Nebraska Data Privacy Act (NDPA)
- Indiana — Indiana Consumer Data Protection Act (INCDPA)
- Kentucky — Kentucky Consumer Data Protection Act (KCDPA)
- Rhode Island — Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
- Florida — Florida Digital Bill of Rights (FDBR), where applicable

Residents of states not listed above may still have privacy rights under other applicable state or federal laws.

22.3 California-Specific Disclosures

If you are a California resident, you have the rights described in Section 22.1 under the CCPA/CPRA. Additional notes:

- Categories of personal information collected in the preceding 12 months may include identifiers (name, email, phone, IP address), commercial information (services requested), internet or other electronic network activity, and inferences drawn from the above.
- Categories of sources: directly from you, automatically from your device, and from service providers used to operate the Site.
- Categories of third parties with whom information may be shared: as described in Section 19 of this Policy.
- Sale of personal information: We do not sell personal information for monetary consideration.
- Right to limit sensitive personal information: where we use sensitive personal information for purposes beyond those permitted by CCPA without limitation, you may direct us to limit such use.
- Authorized agents: California residents may use an authorized agent to submit privacy rights requests, subject to verification.
- Response timeline: we generally respond to verifiable consumer requests within 45 days, with the possibility of one 45-day extension where reasonably necessary and with notice to you.
- No financial incentives are offered in exchange for personal information.

22.4 Submitting a Privacy Rights Request

To exercise any of the rights described in this Section, you may contact us using the information in Section 29. Please include:

- Your full name;
- Your state of residence;
- The right(s) you wish to exercise;
- A description of your request; and
- Sufficient information for us to verify your identity.

We will respond to your request within the timeframe required by applicable law. We may need to verify your identity before fulfilling certain requests. If we deny your request, you may have the right to appeal that decision; instructions for appeal will be provided in our response.



23. CHILDREN'S PRIVACY

The Site and the Virtual Assistant are not directed to children under 13, and we do not knowingly collect personal information from children under 13 in violation of the Children's Online Privacy Protection Act (COPPA). Several states also have age-appropriate design code laws or enhanced protections for minors; we comply with applicable law in jurisdictions where these protections apply.

If you believe a child has provided personal information, please contact us so we can take appropriate action.



24. EXTERNAL LINKS

The Site or the Virtual Assistant may link to external websites or services that we do not control. We are not responsible for the privacy practices, content, terms, or security of external sites. We encourage you to review their privacy policies separately.



25. GLBA AND TAX PROFESSIONAL OBLIGATIONS

Toro Taxes is a tax preparation business and may be considered a "financial institution" for certain purposes under the Gramm-Leach-Bliley Act (GLBA) and the FTC Safeguards Rule.

Certain information processed by Toro Taxes in connection with tax preparation, representation, or related professional services may be subject to GLBA, IRC § 7216, IRS Circular 230, and the FTC Safeguards Rule. Information processed under GLBA may be subject to exemptions or alternative treatment under certain state privacy laws.

Toro Taxes maintains a Written Information Security Plan (WISP) consistent with these obligations.



26. GOVERNING LAW AND DISPUTE RESOLUTION

This Policy is governed by and construed in accordance with the laws of the State of Oklahoma, without regard to its conflict-of-laws principles, except to the extent that mandatory federal law or the privacy law of another state applicable to a specific resident's rights provides otherwise.

Any dispute, claim, or controversy arising out of or relating to this Policy or its subject matter shall be subject to the exclusive jurisdiction and venue of the state or federal courts located in Oklahoma County, Oklahoma, except where prohibited by applicable law or where consumer-protection statutes of another state grant a resident of that state non-waivable venue rights.

Nothing in this Policy limits any non-waivable statutory rights you may have under your state of residence.



27. SEVERABILITY

If any provision of this Policy is found to be invalid, illegal, or unenforceable by a court of competent jurisdiction, the remaining provisions shall remain in full force and effect. The invalid, illegal, or unenforceable provision shall be deemed modified to the minimum extent necessary to render it valid and enforceable, consistent with the original intent of this Policy.



28. CHANGES TO THIS POLICY

We may update this Privacy Policy from time to time. The "Effective Date" and "Last Updated" date above will be revised when material changes are made. Where required by law, we will provide additional notice of material changes. Continued use of the Site after changes are posted constitutes acceptance of the updated Policy.



29. CONTACT

For questions about this Privacy Policy, our privacy practices, or to exercise any privacy rights described in Section 22, you may contact us at:

Toro Taxes — Felipe Díaz De la Pena

Primary office:
3701 N MacArthur Blvd, Suite B
Warr Acres, OK 73122

Second active office:
7370 S Walker Ave
Oklahoma City, OK 73139

Primary email: feliped@torotaxes.com
Business / operational email: felipediaztorotaxes@gmail.com
Phone: +1 (405) 746-0825

When submitting a privacy rights request, please reference Section 22 of this Policy and include the information requested in Section 22.4.



This Privacy Policy is effective as of January 1, 2026.