United States of America v. HRB Tax Group, Inc., H&R Block Tax Services LLC and HRB Advance LLC - Settlement Agreement

ENFORCEMENT

29. Effective immediately, H&R Block, H&R Block Tax Services, and HRB shall maintain records relating to compliance with this Agreement, which shall be available for inspection and copying by the United States upon reasonable notice.  One hundred  twenty (120) days after the effective date of this Agreement, and annually thereafter during the term of this Agreement, H&R Block, H&R Block Tax Services, and HRB will each provide written reports ("Reports") to the United States regarding their efforts to comply with this Agreement.  In the event that H&R Block, H&R Block Tax Services, or HRB does not provide auxiliary aids and services requested by an individual who is deaf or hard of hearing, the respective Report must state (1) the name and contact information of the person making the request; (2) the address of the H&R Block, H&R Block Tax Services, or HRB office where the request was made; (3) the requested auxiliary aid or service, (4) any auxiliary aid or service provided, and (5) all facts related to and all non-privileged bases for the decision not to provide the requested auxiliary aid or service or to provide an auxiliary aid or service other than what was requested.

30. During the term of this Agreement, H&R Block, H&R Block Tax Services, and HRB will notify the United States if any individual brings any lawsuit, complaint, charge, or grievance alleging that H&R Block, H&R Block Tax Services, or HRB failed to provide auxiliary aids and services requested for any individual(s).  Such notification must be provided in writing via certified mail within thirty (30) days of the date that H&R Block, H&R Block Tax Services, or HRB receives notice of the allegation and will include, at a minimum, the nature of the allegation, the name of the individual making the allegation, and all documentation possessed by H&R Block, H&R Block Tax Services, and HRB relevant to the allegation.

31. Any violation of this Agreement by H&R Block, H&R Block Tax Services, or HRB will be deemed a subsequent violation of title III as set forth in 28 C.F.R. §36.504(a)(3)(ii).

32. If at any time H&R Block, H&R Block Tax Services, or HRB desires to modify any portion of this Agreement because of changed conditions making performance impossible or impractical or for any other reason, it will promptly notify the United States in writing, setting forth the facts and circumstances thought to justify modification and the substance of the proposed modification.  Until there is written agreement by the United States to the proposed modification, the proposed modification will not take effect.  These actions must receive the prior written approval of the United States, which approval shall not be unreasonably withheld or delayed.

33. The United States may review compliance with this Agreement at any time.  If the United States believes that H&R Block, H&R Block Tax Services, and/or HRB failed to comply in a timely manner with any requirement of this Agreement without obtaining sufficient advance written agreement with the United States for a modification of the relevant terms, the United States will so notify H&R Block, H&R Block Tax Services, and/or HRB in writing, and it will attempt to resolve the issue or issues in good faith.  If the United States is unable to reach a satisfactory resolution of the issue or issues raised within thirty (30) days of the date it provides notice to H&R Block, H&R Block Tax Services, and/or HRB, it may institute a civil action in federal district court to enforce the terms of this Agreement or title III and may, in such action, seek any relief available under law.

34. For purposes of the immediately preceding paragraph, it is a violation of this Agreement for H&R Block, H&R Block Tax Services, or HRB to fail to comply in a timely manner with any of its requirements without obtaining sufficient advance written Agreement with the United States for an extension of the relevant time frame imposed by the Agreement.

35. Failure by the United States to enforce this entire Agreement or any provision thereof with regard to any deadline or any other provision herein shall not be construed as a waiver of the United States's right to enforce other deadlines and provisions of this Agreement.

36. This Agreement shall be binding on H&R Block, its subsidiaries, and its agents, employees, and contractors.  In the event H&R Block seeks to transfer or assign all or part of its interest in any entity covered by this Agreement, and the successor or assignee intends on carrying on the same or similar use of the entity, as a condition of sale H&R Block shall obtain the written accession of the successor or assignee to any obligations remaining under this Agreement for the remaining term of this Agreement.

37. This Agreement shall be binding on H&R Block Tax Services, its subsidiaries, and its agents, employees, and contractors.  In the event H&R Block Tax Services seeks to transfer or assign all or part of its interest in any entity covered by this Agreement, and the successor or assignee intends on carrying on the same or similar use of the entity, as a condition of sale H&R Block Tax Services shall obtain the written accession of the successor or assignee to any obligations remaining under this Agreement for the remaining term of this Agreement.

38. This Agreement shall be binding on HRB, its subsidiaries, and its agents, employees, and contractors.  In the event HRB seeks to transfer or assign all or part of its interest in any entity covered by this Agreement, and the successor or assignee intends on carrying on the same or similar use of the entity, as a condition of sale HRB shall obtain the written accession of the successor or assignee to any obligations remaining under this Agreement for the remaining term of this Agreement.