Optima’s Formal Response:

Upon a detailed further review of the client’s enrollment with Optima, the facts clearly show that all
services agreed to with the client were provided in full by Optima, without error or wrongdoing on our
part. Optima went above in beyond in setting proper expectations with the client from the onset of their
enrollment, educating the client along the way during the entire duration of their enrollment, and
finalizing a great resolution for the client in an extremely timely manner.

The client hired Optima to help them address their serious, complex delinquent tax issues and that is
exactly what Optima did for the client. We respectfully disagree with the allegations made in the notice
provided to our office and have addressed each one below.

Regarding the alleged lack of services provided by Optima. Again, we respectfully disagree with this
contention. The client was provided with all enrollment documents prior to enrolling and each
document clearly detailed all services Optima was to provide on their behalf. The client retained
Optima for full representation of their tax matters and amending their tax return(s) was just one
benefit they were afforded while being a client of ours. We amended the client’s return in question
in order to mitigate the penalties and interest for the client’s failure to properly report all of their
income in that given year, as their original return (which was prepared outside of Optima) failed to
do. This proactive measure was taken before the IRS flagged the return for underreported income.

Your notice states that “shockingly, four years later, the issue remains unresolved, and Optima’s
proposed solution was an NDA and $800 refund” - again we respectfully entirely disagree with this
allegation.

Optima was able to provide complete services for the client within a span of less than one year. The
client enrolled with us on 5/11/2020 and services were completed by Optima on 12/15/2020. That is a
remarkable turnaround, which was made possible by Optima’s dedicated team exhausting a great deal
of time, energy, and effort in servicing the client’s file.

As mentioned above, the client’s tax file was extremely complex with multiple serious issues -
issues that were produced well before the client decided to seek Optima’s professional help.
As stated, Optima amended their 2019 return to include the correct income that should have been
originally reported (again this year’s return was prepared outside of Optima) and we corrected this
critical mistake.

Despite the clear uphill battle Optima was facing, we were able to achieve great results for the
client. After working through the client’s file and exploring all possible resolution options - we
secured the best possible options available to the client by way of an IRS installment agreement.
This allowed for the client to pay his back taxes while also staying current on his current tax
obligations, ensuring that he did not once again fall out of compliance on his tax file.
We also submitted a penalty abatement to abate the accuracy related penalties erroneously
assessed by the IRS as we had correctly submitted a qualified amended return. This would ensure
to save the client a substantial amount of money.

Optima's proactive approach in completing and submitting the amended return in July of 2020
should have completely mitigated all issues concerning underreported income. However, the IRS
ended up flagging the client's account for underreported income on 12/15/21 and erroneously
assessed penalties. When the client notified us of the IRS's error, we immediately got to work to
defend the client against this inaccurate assessment.

As the facts clearly illustrate – Optima provided a great deal of services on behalf of the client,
which included, but were not limited to just amending one return. However, as stated above, that
one return was critically important to the client's overall tax file to ensure they were set up on the
best resolution possible. Optima’s services provided on behalf of the client included the
aforementioned amended return, financial analysis, installment agreement and penalty
abatement.

Although all services were completed in full by Optima, and done so without error, when we
became aware of the client’s frustrations we further educated them and offered a good faith
courtesy refund. We note with emphasis – this refund was provided solely to part ways amicably
as there was no error or wrongdoing on Optima’s part. Additionally, although the client’s
enrollment had concluded with us, we still kept and continued to keep all lines of communication
open for the client. Our professionals spoke with the client, and further educated him on their tax
matters well after their enrollment ended. We take pride in the fact that an Optima client can
always reach out to us even after the conclusion of their enrollment, and this was the case here for
the client. Unfortunately, the client has not since reached out to us for any further assistance.

Your notice mentioned that another tax attorney also reviewed the client’s file and may have come
to a different outcome than Optima. We note with emphasis once again, given the information the
client provided to Optima at the time of his enrollment with us, coupled with the client’s financial
state at the time of enrollment – Optima was able to achieve great outcomes for the client. We
cannot speak to another tax professionals services as it pertains to the client’s tax file four-
years after their enrollment concluded with us, as there are many unknown variables to consider.
Most importantly, the tax professional in question may have been provided with new or differing
information that Optima was not provided with while the client was enrolled with us four-years ago.
Additionally, the client’s financial state may have changed in the four-years since he was enrolled
with us, leading to a now possible different outcome on his tax file. Again, these are substantial
factors that make it unreasonable to compare services between tax professionals. Despite this, we
are happy to review any additional information you wish to provide that speaks to the alleged
outcome achieved by an outside tax professional, as long as any alleged outcome realized was
done so with the same information Optima had, while the client is under the same financial state
they were in while enrolled with us.

Reviewing the tax attorney's claims on our work product, we did verify that not a single dollar of
income was overreported on their amended 2019 tax return completed by Optima. Official IRS
transcripts fully support this notion. If there is over reported income we request substantiation to
be provided. Optima stands wholeheartedly behind our representation of all our clients and this
client is no different. We contest that all work was completed for the years contracted and we
remain ready, willing, and able to assist the client if there are any questions or concerns
pertaining to the 2019 tax year.

Given the sheer number of factual inconsistencies present in the original summary provided
to you by the consumer, we respectfully ask that this story be cancelled and not air at all,
through any broadcast medium. The consumer’s story as it stands does not accurately reflect
the reality of their enrollment with Optima and therefore any story produced from the client’s
summary would be misleading and incomplete.

If for some reason your office decides to still run this proposed story – then we respectfully
request that Optima not be named, mentioned, or identified in any way. Again, given the great
deal of factual inconsistencies in the story provided to your office, we feel it is not an accurate
depiction of the true facts surrounding the client’s enrollment with Optima and would lead to
great harm to consumers as it could potentially mislead those that need tax resolution
assistance.

We appreciate the opportunity to respond and provide full context on this matter. We welcome any
additional correspondence, as necessary.