Cloth and Code Legal PLLC — Privacy Policy

Effective Date: October 18, 2026 Last Updated: October 18, 2026

Cloth and Code Legal PLLC (the Firm, we, us, or our) respects your privacy and is committed to protecting the personal information you share with us. This Privacy Policy explains what information we collect through our website at https://www.clothandcode.legal (the “Site”) and in the course of providing legal services, how we use and protect that information, and the choices you have.

Cloth and Code Legal is based in Washington, D.C. Our practice focuses on trademark, copyright, and federal tax law. Because our tax practice involves highly sensitive financial and tax records, this Policy includes enhanced disclosures and safeguards for that category of information. Please read the section titled Tax Intake Information — Enhanced Protections carefully.

This Policy applies to visitors to our Site, prospective clients, and clients. It does not change the protections that apply to information covered by the attorney-client privilege or the rules of professional conduct, which continue to govern how we handle client confidences regardless of this Policy.

1. Information We Collect

We collect information in three ways: information you provide to us directly, information we collect automatically when you use the Site, and information we receive from third parties who help us operate our practice.

a. Contact Information

When you contact us, request a consultation, subscribe to updates, or engage the Firm, we may collect your name, email address, mailing address, telephone number, employer or business name, and any other details you choose to provide in your message or intake materials.

b. Payment Details

When you pay invoices, retainers, or deposits, we collect billing information necessary to process your payment, which may include your name, billing address, and payment card or bank account information. We process payment card and bank account details through our third-party payment processor; we do not store full payment card numbers in our systems. See Section 7 (Third-Party Service Providers).

c. Tax Intake Information

If you engage us for, or inquire about, federal tax matters, we collect tax-related personal and financial information as part of our intake and representation. This category is described in detail, together with the enhanced protections that apply to it, in Section 4 below.

d. Technical Information

When you visit the Site, we automatically collect certain technical information, including your IP address, browser type, device type and identifiers, operating system, referring and exit pages, pages viewed, and the dates and times of your visits. We collect this information using cookies, web beacons, and similar technologies, and through analytics services. See Section 8 (Cookies and Analytics).

2. How We Use Your Information

We use the information we collect to:

  • respond to your inquiries and provide legal services in our trademark, copyright, and federal tax practice areas;

  • evaluate and conduct conflict checks on prospective engagements;

  • prepare, file, and manage trademark and copyright applications, tax filings, and related matters;

  • process payments and maintain billing records;

  • operate, secure, maintain, and improve the Site;

  • send administrative messages about your matter or account;

  • with your consent where required, send marketing and informational communications (see Sections 5 and 6); and

  • comply with our legal, regulatory, and professional obligations.

We do not sell your personal information.

3. Legal Bases and Purpose Limitation

We use your personal information only for the purposes described in this Policy or disclosed to you at the time of collection, and for compatible purposes permitted by law. Tax intake information is subject to additional purpose and consent restrictions described in Section 4.

4. Tax Intake Information — Enhanced Protections

Because our federal tax practice requires us to handle some of the most sensitive information a client can share, we apply heightened disclosure, consent, and security standards to it. This section governs that category of information and controls over any more general statement elsewhere in this Policy.

a. What We Mean by Tax Intake Information

“Tax Intake Information” means tax-related and financial information you provide to us, or that we receive on your behalf, in connection with federal tax representation. It may include:

  • notices, letters, and correspondence from the Internal Revenue Service (IRS) or state tax authorities;

  • federal and state tax returns, schedules, and supporting workpapers;

  • Social Security numbers, Taxpayer Identification Numbers, and Employer Identification Numbers;

  • income, wage, and earnings records (such as Forms W-2 and 1099);

  • bank, brokerage, retirement, and other financial account statements and balances;

  • information about assets, liabilities, debts, liens, and levies;

  • details of audits, examinations, collection matters, appeals, and tax disputes; and

  • any other financial or tax records you share so that we may advise or represent you.

b. How We Use Tax Intake Information

We use Tax Intake Information solely to provide the tax services you have engaged us to perform and to meet related legal and professional obligations — for example, to analyze your matter, prepare or review filings, correspond with tax authorities on your behalf, and advise you. We do not use your Tax Intake Information for marketing, solicitation of unrelated products or services, or any purpose unrelated to your representation unless you have given us separate, specific written consent to do so.

c. Our Legal and Regulatory Obligations

As a firm that provides tax services, Cloth and Code Legal is subject to federal laws that specifically protect tax return information, in addition to our duties of confidentiality under the rules of professional conduct. Among them:

  • Confidentiality of tax return information (Internal Revenue Code § 7216). Federal law makes it a criminal offense for a person who prepares or assists in preparing tax returns to knowingly or recklessly disclose, or improperly use, the information furnished in connection with that work. (26 U.S.C.A. § 7216 (West)) A related provision imposes monetary penalties for such disclosures or uses. (26 U.S.C.A. § 6713 (West))

  • Consent before disclosure or use (Treasury Regulation § 301.7216-3). Except where the law specifically authorizes it (for example, to prepare your return, to comply with a court order, or as otherwise permitted by regulation), we will not disclose or use your tax return information without first obtaining your written, knowing, and voluntary consent. (26 C.F.R. § 301.7216-3)

  • Safeguarding financial information (Gramm-Leach-Bliley Act and the FTC Safeguards Rule, 16 C.F.R. Part 314). Tax preparation firms are treated as “financial institutions” subject to the Federal Trade Commission’s Safeguards Rule. (16 C.F.R. § 314.1) That rule requires us to develop, implement, and maintain a written information security program containing administrative, technical, and physical safeguards appropriate to the sensitivity of the information we hold. (16 C.F.R. § 314.3)

  • District of Columbia safeguards. As a business in the District of Columbia, we are also required under D.C. law to implement and maintain reasonable security safeguards appropriate to the nature of the personal information we hold about District residents, and to require our service providers by written agreement to maintain reasonable security practices. (D.C. Code Ann. § 28-3852a (West))

d. When We May Disclose Tax Intake Information

We disclose Tax Intake Information only:

  • to carry out the representation you have engaged us to perform (for example, filing documents with or responding to the IRS or a state tax authority on your behalf);

  • to service providers who assist us in delivering services, under written obligations of confidentiality and security (see Section 7);

  • with your specific written consent; or

  • when required by law, regulation, court order, or valid legal process, or as otherwise permitted by the laws governing tax return information.

Where any disclosure to another tax preparer or service provider located outside the United States would be involved, we will obtain your prior written consent as required by law and will apply additional safeguards to information such as your Social Security number.

e. How We Store and Protect Tax Intake Information

Consistent with the safeguards described above, we maintain administrative, technical, and physical measures designed to protect Tax Intake Information, which include:

  • restricting access to Tax Intake Information to firm personnel and service providers who need it to perform your matter;

  • encrypting sensitive information in transit and at rest where reasonably practicable;

  • using secure portals or encrypted channels, rather than ordinary email, to exchange tax documents whenever feasible;

  • maintaining access controls, authentication, logging, and monitoring on the systems where this information is stored;

  • training personnel on the confidentiality and security of tax and financial information; and

  • securely disposing of tax records when they are no longer needed for your matter or required to be retained by law.

No method of transmission or storage is completely secure, and we cannot guarantee absolute security. We encourage you to use the secure methods we provide when sending tax documents to us.

f. Retention of Tax Intake Information

We retain Tax Intake Information as long as necessary to provide your representation, comply with our legal, regulatory, and professional-responsibility obligations, resolve disputes, and enforce our engagement terms. When we no longer need to retain it, we dispose of the information securely.

5. Marketing Communications

With your permission where required by law, we may send you newsletters, legal updates, event invitations, and other informational or promotional messages about the Firm and our practice areas. You may opt out of marketing emails at any time by using the “unsubscribe” link in the message or by contacting us using the details in Section 13. Opting out of marketing communications will not affect administrative messages about your matter or account. We do not use Tax Intake Information to generate marketing or solicitations.

6. SMS / Text Messaging Consent

If you provide your mobile number and opt in, we may send you text (SMS) messages, such as appointment reminders, matter updates, or (where you have agreed) informational messages.

  • Consent is not a condition of service. You are never required to agree to receive text messages in order to engage the Firm or receive legal services.

  • Message frequency varies. Message and data rates may apply.

  • Opting out. You can withdraw your consent at any time by replying STOP to any text message, after which you will receive a confirmation and no further texts, except as needed to process your opt-out. Reply HELP for assistance, or contact us using the details in Section 13.

  • Carrier disclaimer. Carriers are not liable for delayed or undelivered messages.

  • We do not share your mobile number or SMS consent with third parties for their own marketing purposes. Mobile information collected for text messaging is used only to deliver the messages you have requested and related support.

7. Third-Party Service Providers

We work with trusted third-party service providers who perform functions on our behalf, such as website hosting and analytics, payment processing, electronic document management and secure file sharing, email and communications, practice management, and e-filing or tax software. These providers may access personal information only as needed to perform their services for us, and they are contractually obligated to protect it and to use it only for the purposes we authorize.

Service providers that receive Tax Intake Information are held to confidentiality and information-security obligations consistent with the Safeguards Rule, applicable D.C. law, and the laws governing tax return information. We do not authorize any service provider to use your information for its own purposes.

8. Cookies and Analytics

We use cookies and similar technologies to operate the Site, remember your preferences, understand how the Site is used, and improve its performance. Analytics services help us measure traffic and usage patterns. Most browsers let you refuse or delete cookies through their settings; disabling cookies may affect some features of the Site. Where required by law, we will request your consent before placing non-essential cookies.

9. Data Security and Breach Notification

We maintain reasonable administrative, technical, and physical safeguards designed to protect the personal information we hold against unauthorized access, use, alteration, loss, and disclosure, with heightened measures for Tax Intake Information as described in Section 4. No system can be guaranteed to be completely secure, and we cannot warrant the security of information you transmit to us.

In the event of a security breach involving your personal information, we will notify you as required by applicable law. Under District of Columbia law, if we discover a breach of the security of our systems, we will promptly notify affected District residents without unreasonable delay (D.C. Code Ann. § 28-3852 (West)) and will notify the D.C. Office of the Attorney General where a breach affects 50 or more District residents. (D.C. Code Ann. § 28-3852 (West)) Because our tax clients share Social Security numbers and Taxpayer Identification Numbers with us, we note that D.C. law requires a business whose breach includes (or is reasonably believed to include) such numbers to offer affected District residents identity theft protection services at no cost for at least 18 months. (D.C. Code Ann. § 28-3852b (West))

10. Data Retention

We retain personal information for as long as reasonably necessary to fulfill the purposes described in this Policy, to provide and administer our services, and to comply with our legal, regulatory, and professional obligations. Retention of Tax Intake Information is addressed in Section 4(f). When we no longer need information, we dispose of it securely.

11. Your Choices and Rights

The District of Columbia does not currently have a comprehensive consumer data privacy law that gives residents general statutory rights to access, correct, or delete the personal information that businesses hold about them. D.C. law does, however, protect your personal information in important ways — including by requiring businesses to maintain reasonable security safeguards for that information (D.C. Code Ann. § 28-3852a (West)) and to notify you if a security breach affects it (see Section 9).

As a matter of Firm practice, and regardless of whether a law requires it, we will work with you to:

  • access or receive a copy of the personal information we hold about you;

  • correct or update inaccurate information; and

  • request deletion of information we are not required to retain.

You may also opt out of marketing communications (Section 5) and text messages (Section 6) at any time. To make any of these requests, contact us using the details in Section 13, and we will respond consistent with applicable law and our professional obligations.

Please note that certain information — including Tax Intake Information, client files, and other matter records — is subject to legal, regulatory, and professional-responsibility retention requirements that may limit our ability to change or delete it on request. If you are located outside the District of Columbia, you may have additional rights under the laws of your jurisdiction, and we will honor those rights where they apply.

12. Children’s Privacy

The Site is intended for adults and is not directed to children under 13 (or the minimum age required by applicable law). We do not knowingly collect personal information from children. If you believe a child has provided us personal information, please contact us so we can take appropriate action.

13. Contact Us

If you have questions about this Privacy Policy or our handling of your personal information, or wish to exercise a privacy choice, please contact us:

Cloth and Code Legal PLLC, 2085 L St. NW, Suite 500 #2085, Washington, D.C. 20036, Attn: PRIVACY OFFICER, Email: connect@clothandcode.legal

14. Changes to This Policy

We may update this Privacy Policy from time to time to reflect changes in our practices or applicable law. When we do, we will revise the “Last Updated” date above and, where appropriate, provide additional notice. Your continued use of the Site after an update takes effect indicates your acceptance of the revised Policy.