COKALA offers you
practical training in
tax compliance
Registration, Refund, and Cancellation Policies      

Registration:
Fees are listed with the description of the training program.  The registration fee
covers attendance for one person.  

Payment:
Payment to COKALA must be made prior to the first day of the training program.  

Substitutes:
If the registrant cannot attend the program, a substitute may attend in place of
the original registrant.  As soon as you are aware that a substitution will be made,
please notify us of the substitute's name, title, telephone number, and email
address, by sending a fax to COKALA at 734.428.070, or an email to
info@cokala.com.

Confirmation:
Each registration will be confirmed by email to the registrant.  If you do not
receive a confirmation, please contact us at 734.629.5155 or info@cokala.com.

Refund:
If you cancel a registration, a refund will be issued (less administrative fee) if your
cancellation is received by COKALA at least seven business days prior to the
first day of the program.  Send written notice of cancellation, by fax to
734.428.0702, or by email to info@cokala.com.  A $50 administrative fee per
registrant will be charged for all cancellations.  Refunds for payments by check
are made by check; refunds for payments by credit card are made by processing
a credit to the account.  Due to financial obligations incurred by COKALA in
advance of each program, no refunds will be issued for cancellations received
later than seven business days prior to the first day of a program.  Refunds for
extraordinary reasons are rare, but may be requested, and will be processed on
a case-by-case basis, if due to extraordinary unexpected circumstances.

Cancellation:
In the event of cancellation of a program or change in hotel or program dates,
registrants will be notified by COKALA immediately by email and telephone.  
COKALA is not responsible for any travel or other expenses incurred by any
participant due to a program, program date, or hotel cancellation or change.  In
the event of a registrant making cancellation of a registration, please see the
"Refund" policy, above.

Questions:
If you have questions that are not answered by the policy information above or
other information in these pages, please ask your question by calling us at
734.629.5155 or emailing info@cokala.com.  For more information regarding
refund, complaint and/or program cancellation policies, please contact our office
at 734.629.5155.

Thank you for your business.
COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155
PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702