1. AGREEMENT
Welcome to the our company website (our corporate information is outlined in our “Contact Us” page, hereinafter referred to as the “Company" or the "Site").
By using this Site, you agree to be bound by, and to comply with, these Terms and Conditions unless you offer different terms that are accepted in writing by Company. You also agree to comply with any guidelines or rules posted on the Site regarding any Product or Service. All such guidelines and rules posted are hereby incorporated by reference into these Terms and Conditions. If you are dissatisfied with the Site, its content or Terms or Conditions or other legal notices, you agree that your sole and exclusive remedy is to discontinue using this Site.
PLEASE NOTE: We reserve the right, at our sole discretion, to change, modify or otherwise alter these Terms and Conditions at any time. Unless otherwise indicated, amendments will become effective immediately. Please review these Terms and Conditions periodically. Your continued use of the Site following the posting of changes and/or modifications will constitute your acceptance of the revised Terms and Conditions and the reasonableness of these standards for notice of changes, whether or not you actually reviewed them. For your information, this page was last updated as of the date at the top of these terms and conditions.
The paragraphs below will address issues, including but not limited to:
|
Privacy
Communications With You
Eligibility To Use This Site
Membership/Continuity Programs
Payment Terms And Return Policy
Warranties
User Conduct |
|
Your Account With Us
Pricing & Product Descriptions
Limitations On Our Liability
Your Indemnity Obligations
Intellectual Property Rights
Dispute Resolution
Place Of Performance |
Please read these terms carefully because they contain legal obligations.
2. PRIVACY
Please review our Privacy Policy , which also governs your visit to this Site, to understand our practices.
3. COMMUNICATIONS
When you visit our Site, purchase products or services through the Site, or instigate contact to our customer service department, you are communicating with us electronically. We will also communicate with you via email or by posting notices on and updates to the Site. By using the Site, you hereby agree that all agreements, notices, disclosures and other communications that we provide to you electronically satisfy any legal requirement that such communications be in writing.
We welcome your feedback about the Site. However, any comments, ideas, notes, messages, suggestions or other communications sent to the Site shall be and remain the exclusive property of Company, and we may use all such communications in any manner, including reproducing, disclosing and publishing such communications, all without compensation to you.
4. ELIGIBILITY
Our Company does not intend the Site to be used by individuals under the age of 18 (a "Minor") without the supervision of a parent or guardian 18 years of age or older (a "Guardian"). Our Company relies upon Guardians to determine if any content or items available on the Site is inappropriate for the viewing, access or purchase by such Minors. If a User is a Minor, he/she may use the Site only under the supervision of a Guardian. If you are making a purchase on behalf of a business or third party through the Site you must have the authority to bind them to these Site Terms and Conditions.
By entering any information on this Site, you represent and warrant that you: (i) are at least 18 years of age or are using the site under the supervision of a Guardian; (ii) are using your actual identity; (iii) have provided only true, accurate, current and complete information; (iv) any billing address and phone number You provide will be the address and phone number Your credit card bank has on file for you; (v) will maintain and promptly update the information that you provide to keep it true, accurate, current and complete; and (vi) are not using the Site for any improper purpose. If you provide any information that is untrue, inaccurate, not current or incomplete, or we have reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, we may suspend or terminate your account and refuse any and all current and future use of the Site.
5. CONTINUITY PROGRAMS
Company may offer Continuity Programs for some of its products to enable products reorders to be processed and shipped to you at the interval of your choice. By enrolling in a Continuity Program you are authorizing Company to charge your credit card for the products selected at the interval you selected, until such time as you cancel your participation in such program. For example, if you chose to receive a certain ink products every month, each month this product would be shipped to you on or about the same date as your initial order ("Renewal Date") and your credit card would be charged the listed price plus any applicable shipping and handling charges. In the event that you cancel your membership prior to the first reorder, you agree that Company may charge your account an amount equal to the discount you received on your initial order as a result of joining the Continuity Program.
6. CONFIRMING, CANCELING & CHANGING YOUR ORDERS AND/OR MEMBERSHIP
For orders that have already been shipped, You can confirm the date and method of shipment, an estimated date of arrival, and a tracking number, only if applicable. As long as Your order or merchandise from Company has not yet entered the shipping process, You can change the details via telephone. Company will not provide reimbursement for shipping and handling charges once the order has entered the shipping process. Members may cancel their Membership in any Continuity Program via email through our “Contact Us” page. Please note that Memberships must be canceled within 5 days prior to next Renewal Date due to shipping and management costs. Members are financially responsible for monthly Continuity Program fees until they cancel.
7. ORDER AND PAYMENT TERMS
You agree that Your placement of any Order and/or membership in any programs offered by Company on the Site is sufficient to satisfy the Statute of Frauds, and no further writing is required. Terms of payment are within Company's sole discretion, and unless otherwise agreed in writing, payment must be received by Company prior to acceptance of an order and/or Membership. Company may accept payment via Visa, MasterCard, Discover and American Express (other credit or debit cards may be added or removed at Company's sole discretion). Check orders are only shipped after the check clears. Please allow five-business days after we receive your check for your shipment to take place. Please note we charge either $25 or the maximum allowable by law for all dishonored checks.
Orders are not binding until the order and/or Membership is accepted by Company and Company may cancel or limit an order any time after it has been placed in its sole discretion. Company expressly conditions its acceptance of Your order and/or Membership on Your agreement to these Terms and Conditions Site Terms.
8. SHIPPING
Unless otherwise noted, Company will make best efforts to ship merchandise within 7 to 10 days of the receipt of a properly completed order, but this is only an estimate. Because of this we have a 15 business day waiting period before any product will be resent. You understand that product availability may be limited and particular products may not be available for immediate delivery. Company shall not be liable for any loss, damage, cost or expense related to any delay in shipment or delivery. Title to any product and risk of loss passes from Company to You upon shipment from Company's facility.
9. RETURNS, REFUNDS AND EXCHANGES CONDITIONS
If you need to return any product(s) purchased from Company then you must FIRST obtain a Return Merchandise Authorization (RMA) number. Along with your RMA, you will be issued a FREE pre-paid postage label for sending back your cartridges. Please be sure to use your free pre-paid mailing label. Not using the pre-paid return label will delay the processing of your refund or replacement considerably.
Returned cartridges must meet the following conditions:
* All returned cartridges must be at least seventy percent (70%) filled (which we feel is sufficient to enable a fair test of the quality of the product);
* All OEM cartridges must be returned unopened in their original packaging. Opened OEM cartridges ma y be returned for credit only; and
* All non-defective products (other than OEM products) must be returned in packaging in an as-new condition.
Please note that if you want the cartridge back you will have an opportunity to make payment arrangements for us to ship it back to you. Because some of our customers have requested new products without returning their defective merchandise, we are unable to ship or make refunds/credits until we receive the products being returned. If you need a replacement product right away, we suggest you ask for a refund and place a new order. Your new order will be processed immediately.
Please allow up to 7 business days to process your return from the time it reaches our Returns Department. All credit requests will be completed within 7 business days, but please note that it may take your credit card bank up to 30 days to apply your credit. Please note that we have no control over how long the credit card company takes to credit the refund to your account after we submit the data to them, but we do whatever we can to expedite the process. Unless specifically requested and authorized by us, refunds will be issued in the same manner as payment was received.
10. TERMS OF LIMITED WARRANTY
In addition to our One Year RISK FREE Guarantee, we also warrant to the original customer purchasing such products directly from our Company that all such products sold will be free from defects in materials and workmanship affecting form, fit and function. We have to limit any claim under this warranty to the customer who purchased such product and only while such customer owns such product. Any claim with respect to such products where the purchaser seeks a refund of the purchase price must be made One Year from the original date of shipment by Company. The purchaser can make claims to receive replacement product for a period of one-year from the original date of shipment by Company.
The Limited Warranty covers only defects arising under normal use and does not include malfunctions or failures resulting from misuse, abuse, neglect, alteration, problems with electrical power, usage not in accordance with product instructions, acts of nature or improper installation or repairs made by anyone other than Company. The Limited Warranty only extends to refunds or replacements of Company products and does not cover any damage to your printer, computer systems or other devices arising from your use of our products.
11. DISCLAIMER OF WARRANTIES
YOU EXPRESSLY UNDERSTAND AND AGREE THAT YOUR USE OF THE SITE IS AT YOUR SOLE RISK AND THAT THE PRODUCTS AND SERVICES ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS. OUR WARRANTIES ONLY COVER DEFECTS ARISING UNDER NORMAL USE AND DO NOT INCLUDE MALFUNCTIONS OR FAILURES RESULTING FROM MISUSE, ABUSE, NEGLECT, ALTERATION, USAGE NOT IN ACCORDANCE WITH PRODUCT INSTRUCTIONS OR ACTS OF NATURE OR THIRD PARTIES.
EXCEPT AS EXPRESSLY PROVIDED HEREIN WE EXPRESSLY DISCLAIM ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO (i) IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, WORKMANLIKE EFFORT, TITLE, AND NON-INFRINGEMENT; (ii) WARRANTIES AS TO THE OPERATION OF SITE, OR THE INFORMATION, CONTENT, MATERIALS OR PRODUCTS INCLUDED OR OFFERED THEREON; (iii) WARRANTIES THAT THE SITE WILL BE UNINTERRUPTED OR ERROR-FREE; (iv) WARRANTIES AS TO THE ACCURACY, RELIABILITY, OR CURRENCY OF ANY INFORMATION, CONTENT, SERVICE, OR MERCHANDISE PROVIDED THROUGH THE SITE OR THAT THE CONTENT PROVIDED ON THE SITE IS APPLICABLE TO, OR APPROPRIATE FOR USE IN, LOCATIONS OUTSIDE OF THE UNITED STATES; OR (v) THAT THE SITE, ITS SERVERS, OR E-MAILS SENT FROM OR ON BEHALF OF COMPANY ARE FREE OF VIRUSES, SCRIPTS, TROJAN HORSES, WORMS OR OTHER HARMFUL COMPONENTS.
ANY PRODUCTS PURCHASED, MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE SITE IS DONE AT YOUR OWN DISCRETION AND RISK. YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR PRINTERS OR OTHER HARDWARE THAT RESULTS FROM YOUR USE OF THIS SITE, OUR PRODUCTS OR OPENING ANY EMAIL SENT BY US. NO ADVICE OR INFORMATION, WHETHER ORAL OR WRITTEN, OBTAINED BY YOU FROM US OR THROUGH OR FROM THE SITE SHALL CREATE ANY WARRANTY NOT EXPRESSLY STATED IN THESE TERMS AND CONDITIONS. EXCEPT AS EXPRESSLY STATED HEREIN WE MAKE NO WARRANTY THAT: (i) ANY PRODUCT OR SERVICE WILL MEET YOUR REQUIREMENTS; (ii) ANY PRODUCT OR SERVICE WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE; (iii) THE RESULTS THAT MAY BE OBTAINED FROM THE USE OF ANY PRODUCT OR SERVICE WILL BE ACCURATE OR RELIABLE: (iv) THE QUALITY OF ANY PRODUCT, SERVICE, INFORMATION, OR OTHER MATERIAL PURCHASED OR OBTAINED BY YOU THROUGH ANY PRODUCT OR SERVICE WILL MEET YOUR EXPECTATIONS; OR (v) ANY DEFECTS WILL BE CORRECTED.
12. PRODUCT DESCRIPTION, TYPOGRAPHICAL ERRORS, THIRD PARTY SITES
Company attempts to be as accurate as possible with our product descriptions. However, Company does not warrant that product descriptions or other content of this site is accurate, complete, reliable, current, or error-free. If a product offered is not as described, your sole remedy is to return it in unused condition. PRICES AND AVAILABILITY OF THE PRODUCTS AND SERVICES LISTED ON THIS SITE ARE SUBJECT TO CHANGE WITHOUT NOTICE. The listing, description of, or reference to, a product or service on this Site does not imply that the product or service is presently available. All orders of products or services are subject to prevailing law, including, as appropriate, export and import regulations and boycotting restrictions, if any, imposed by governing bodies having jurisdiction over such orders, products or services.
You should note that product comparisons do not imply that all products compared are available, or in the case of functional equivalency, that performance or other characteristics are exactly comparable.
In the event a product or service is listed at an incorrect price due to typographical error or error in pricing information received from our suppliers, Company shall have the right to refuse or cancel any orders placed for product or service listed at the incorrect price whether or not the order has been confirmed and your credit card charged. If your credit card has already been charged for the purchase and your order is cancelled, Company shall issue a credit to your credit card account in the amount of the incorrect price.
The Company is not responsible for the content of any sites that may be linked to or from this Site. These links are provided for your convenience only and you access them at your own risk. Any other web site accessed from this Site is independent from Company, and Company has no control over the content of that other web site. In addition, a link to any other web site does not imply that Company endorses or accepts any responsibility for the content or use of such other web site. In no event shall any reference to any third party or third party product or service be construed as an approval or endorsement by Company of that third party or of any product or service provided by a third party.
13. MODIFICATIONS TO SERVICE
We may modify, suspend or discontinue any Product, Service or Promotion in our sole discretion without prior notice. We reserve the right to reject any order you place with us, and/or to limit quantities on any order, without giving any reason. If we reject your order, we will generally attempt to notify you using the email address you gave us when you placed the order.
14. USER CONDUCT
Any conduct by you that in our sole discretion restricts or inhibits any other user from using or enjoying the Site (or any linked site) will not be permitted. You agree not to access or attempt to access the non-public areas of the Site or any other user's password-protected information or impersonate any person or entity or otherwise falsely state or misrepresent your affiliation with a person or entity. Your agree that your data, content, and any information provided or used on Site, as well as your use of our Site, Products and Services will not infringe or facilitate infringement on any copyright, patent, trademark, trade secret, or other proprietary, publicity, or privacy rights (collectively "Rights") of any party, including the Rights of third-parties; or contain or promote any viruses, Trojan horses, worms, time bombs or other computer programming or code that is designed or intended to damage, destroy, intercept, download, interfere, manipulate, or otherwise interrupt or expropriate the Site, data, personal information, software, equipment, servers or content or facilitate or promote hacking or similar conduct.
We may elect to electronically monitor areas of the Site and may disclose any content, records, or electronic communication of any kind (i) to satisfy any law, regulation, or government request; (ii) if such disclosure is necessary or appropriate to operate the Site; or (iii) to protect our rights or property or the rights of the users, sponsors, providers, licensors, or merchants.
15. ACCOUNT MAINTENANCE
User accepts full responsibility for (i) keeping his or her account password confidential and secured, (ii) restricting access to such User's computer; and (iii) keeping the e-mail address associated with that account current. User accepts full responsibility for all activities that occur within such User's account. You agree to immediately notify us of any unauthorized use of your password or account or any other breach of security. Company will not be responsible for any loss or damage arising from your failure to comply with your responsibilities and obligations under these Terms and Conditions.
We reserve the right to delete or change any username or password at any time and for any reason. We may suspend or terminate your account or your use of this Site at any time, for any reason or for no reason at all. You are personally liable for any orders that you place or charges that you incur prior to termination.
16. LIMITATION OF LIABILITY
YOU UNDERSTAND AND AGREE THAT EXCEPT AS EXPRESSLY SET FORTH HEREIN OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, SUPPLIERS OR ANY OTHER PARTY INVOLVED IN CREATING, PRODUCING, TRANSMITTING, OR DISTRIBUTING THE SITE OR RELATED PRODUCTS OR SERVICES (COLLECTIVELY THE "COMPANY UMBRELLA") SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES, INCLUDING BUT NOT LIMITED TO, DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA OR OTHER INTANGIBLE LOSSES (EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES), RESULTING FROM: (i) YOUR USE OR INABILITY TO USE THE SITE OR OUR PRODUCTS; (ii) THE COST OF PROCUREMENT OF SUBSTITUTE GOODS AND SERVICES RESULTING FROM ANY GOODS, DATA, INFORMATION OR SERVICES PURCHASED OR OBTAINED OR MESSAGES RECEIVED OR TRANSACTIONS ENTERED INTO THROUGH OR FROM THE SERVICE (INCLUDING ANY DAMAGE TO A PRINTER FROM USE OF OUR PRODUCTS); (iii) UNAUTHORIZED ACCESS TO OR ALTERATION OF YOUR TRANSMISSIONS OR DATA; (iv) STATEMENTS OR CONDUCT OF ANY THIRD PARTY ON THE SITE; (v) OR ACTS OF NATURE, FORCES, OR CAUSES BEYOND OUR REASONABLE CONTROL, INCLUDING, WITHOUT LIMITATION, INTERNET FAILURES, COMPUTER EQUIPMENT FAILURES, TELECOMMUNICATION EQUIPMENT OR OTHER EQUIPMENT FAILURES, ELECTRICAL POWER FAILURES, STRIKES, LABOR DISPUTES, RIOTS, INSURRECTIONS, CIVIL DISTURBANCES, SHORTAGES OF LABOR OR MATERIALS, FIRES, FLOODS, STORMS, EXPLOSIONS, ACTS OF GOD, WAR, GOVERNMENTAL ACTIONS, ORDERS OF DOMESTIC OR FOREIGN COURTS OR TRIBUNALS, NON-PERFORMANCE OF THIRD PARTIES, OR LOSS OF OR FLUCTUATIONS IN HEAT, LIGHT, OR AIR CONDITIONING or (vi) ANY OTHER MATTER RELATING TO THE SITE HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY (INCLUDING NEGLIGENCE). IN NO EVENT SHALL OUR TOTAL LIABILTY TO YOU FOR ALL DAMAGES, LOSSES AND CAUSES OF ACTION WHETHER IN CONTRACT, TORT (INCLUDING BUT NOT LIMITED TO, NEGLIGENCE) OR OTHERWISE EXCEED THE AMOUNT PAID BY YOU, IF ANY, TO COMPANY OR $35.00 (WHICHEVER IS GREATER).
THE FOREGOING LIMITATIONS SHALL APPLY NOTWITHSTANDING ANY FAILURE OF ESSENTIAL PURPOSE OF ANY LIMITED REMEDY.
17. EXCLUSIONS AND LIMITATIONS
SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF CERTAIN WARRANTIES OR THE LIMITATION OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES. ACCORDINGLY, OUR LIABILITY IN SUCH JURISDICTION SHALL BE LIMITED TO THE MAXIMUM EXTENT PERMITTED BY LAW.
18. INDEMNITY
By using the Site web sites you agree to indemnify Company and the Company Umbrella and hold them harmless from any and all claims and expenses, including (without limitation) attorney's fees, arising from your use of the Site web sites, your use of the Products and Services, or your submission of ideas and/or related materials to Company or from any person's use of any ID, membership or password you maintain with any portion of the Site, regardless of whether such use is authorized by you.
19. COPYRIGHT AND TRADEMARK NOTICE
Company reserves the rights and protections of its respective trademarks and copyrights. Except as expressly provided, nothing within the Site shall be construed as conferring any license under our or any third party's intellectual property rights, whether by estoppel, implication, waiver, or otherwise. Without limiting the generality of the foregoing, you acknowledge and agree that all content available through and used to operate the Site and its services is protected by copyright, trademark, patent, or other proprietary rights of Company and its affiliates, licensors, and service providers. You agree not to: (a) modify, alter, or deface any of the trademarks, service marks, trade dress (collectively "Trademarks") or other intellectual property made available by us in connection with the Site; (b) hold yourself out as in any way sponsored by, affiliated with, or endorsed by us, or any of our affiliates or service providers; (c) use any of the Trademarks or other content accessible through the Site for any purpose other than the purpose for which we have made it available to you; (d) defame or disparage us, our Trademarks, or any aspect of the Site; and (e) adapt, translate, modify, decompile, disassemble, or reverse engineer the Site or any software or programs used in connection with it or its Products and Services. Links to the Site without Company's express written permission are strictly prohibited. The framing, mirroring, scraping or data mining of the Site or any of its content in any form and by any method is expressly prohibited.
20. INTELLECTUAL PROPERTY INFRINGEMENT CLAIMS
It is the policy of the Company to respond expeditiously to claims of intellectual property infringement. We will promptly process and investigate notices of alleged infringement and will take appropriate actions under the Digital Millennium Copyright Act ("DMCA") and other applicable intellectual property laws. Notices of claimed infringement should be directed to:
|
|
See our company information in the “Contact Us” section of the web site. |
21. DISPUTE RESOLUTION
This Agreement will be governed by and construed in accordance with the laws of our state (refer to our location in “Contact Us” are of the Site), as it is applied to agreements entered into and performed therein, and excluding (i) the United Nations Convention on Contracts for the International Sale of Goods; (ii) the 1974 Convention on the Limitation Period in the International Sale of Goods; and (iii) the Protocol amending the 1974 Convention, done at Vienna April 11, 1980. Any action brought to enforce this Agreement or matters related to the Site will be brought in either the State or Federal Courts Company’s home State and You hereby consent to jurisdiction and venue in Los Angeles County, California for such purpose, waive the personal service of any process upon them and agree that service may be effected by overnight mail (using a commercially recognized service) or by U.S. mail with delivery receipt to the address you provided to Company). Notwithstanding anything contained in this Agreement to the contrary, Company shall have the right to institute judicial proceedings against you or anyone acting by, through or under you, in order to enforce Company's rights hereunder through reformation of contract, specific performance, injunction or similar equitable relief. Any claim or cause of action you have with respect to use of the Site must be commenced within one (1) year after the claim arises.
23. NOTICE
Except as explicitly stated otherwise, any notices provided by us may be made by an updated posting on the Site, by postal mail or by email to the most recent address that you have provided. Notices to us shall be given by postal mail or e-mail (with a copy by postal mail): Please refer to our contact information in the “Contact Us” page of the site.
24. LANGUAGE
It is the express will of the parties that this agreement and all related documents have been drawn up in English. C'est la volonté expresse des parties que la présente convention ainsi que les documents qui s'y rattachent soient rédigés en anglais.
25. SEVERABILITY, NON-WAIVER AND MERGER.
If any provision of these Terms and Conditions is held to be invalid or unenforceable, the provision shall be removed (or interpreted, if possible, in a manner as to be enforceable), and the remaining provisions shall be enforced. Headings are for reference purposes only and in no way define, limit, construe or describe the scope or extent of such section. Our failure to act with respect to a breach by you or others does not waive our right to act with respect to subsequent or similar breaches. These Terms and Conditions set forth the entire understanding and agreement between us with respect to the subject matter contained herein and supersede any other agreement, proposals and communications, written or oral, between Company's representatives and you with respect to the subject matter hereof, including any terms and conditions on any of customer's documents or purchase orders. ANY ADDITIONAL, DIFFERENT OR CONFLICTING TERMS AND CONDITIONS ON ANY SUCH DOCUMENT ISSUED BY CUSTOMER AT ANY TIME ARE HEREBY OBJECTED TO BY COMPANY, AND ANY SUCH DOCUMENT SHALL BE WHOLLY INAPPLICABLE TO ANY SALE MADE HEREUNDER AND SHALL NOT BE BINDING IN ANY WAY ON COMPANY.
26. NO JOINT VENTURE, NO DEROGATION OF RIGHTS.
You agree that no joint venture, partnership, employment, or agency relationship exists between you and Company as a result of these Terms and Conditions or your use of the Site. Our performance of these Terms and Conditions is subject to existing laws and legal process, and nothing contained herein is in derogation of our right to comply with governmental, court and law enforcement requests or requirements relating to your use of the Site or information provided to or gathered by us with respect to such use.
27. ASSIGNMENT.
Customer may not assign its rights or obligations hereunder without the express prior written consent of Company. This agreement shall be binding upon the heirs, successors and assigns of the parties hereto.