one. These specific terms and conditions for the services of tax agents are part of the contract under which the services of tax agents are provided by Hanrahans. B. In order to avoid any doubt, if you accept the terms and conditions, the letter of commitment and the proposal for a letter of confirmation, you will also accept these specific terms and conditions for tax agent services for all tax agent services provided by Hanrahans. one. You have a legal obligation to keep complete and accurate records of your tax affairs. Tax Agent Services have the same meaning as this incarnation in Section 90-5 of the Tax Agents Services Act 2009. The customer with whom the customer is located:.