Services - Accounts Serve

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See What Clients Are Saying

We are very proud of the service we provide and stand by every product we carry.

Read our testimonials from our happy customers.

Bhaven completed our taxes in a very thorough and timely manner. All we had to do was supply him the documents he requested and fill out a few forms, and it was as easy as that! I would recommend him and Accounts Serve to anyone in need of trustworthy and reliable tax/accounting services.

Jay .
March 12, 2020

Positive: Professionalism

Jignesh Patel
February 28, 2021

Awesome consultant, trustable with reasonable pricing. Bhaven is great in following up and works with email as well. He responds quickly during busy season as well.

aswanth vaidiswaran
May 18, 2020
Positive: Professionalism , Quality , Responsiveness , Value Bhaven is extremely qualified and knowledgeable. He takes the time to answer any questions and provide any tax guidance when necessary.

Jimika Mehta
February 28, 2021

they are providing all the details like which documents to be submitted for tax filing and also very good response when ever we are calling

mohana vamsi nuli
March 28, 2021

Bhaven is a really great person. He is very spontaneous. I like his work and definitely recommend to anyone.

BRIJESH PATEL
March 11, 2020
Positive: Quality Quality of the service is good. Highly Recommended.

ChandraShekar Suryapet
February 28, 2021

He is very good at what he does. He files my taxes every year without any problems or delay. I would highly recommend him if you looking for good services. Thank you for helping me and taking care of my taxes.

Sweta Patel
February 20, 2019

Awesome service and Bhaven is very helpful and kind person…I have wonderful experience with them always…keep it up…

Seema Vachhani
February 16, 2020
I have been using them since 2006 and hands down the best tax service out there. They will answer all your questions and stay with you till the end. I have recommended dozens of people to them and everyone is happy with their service. Reasonable rates and quick service.

Ibad Khalid
March 14, 2020

Positive: Professionalism , Quality , Responsiveness , Value Bhaven Shah is very knowledgable about business and personal US tax returns. Always very timely reply for all your concerns. Has been doing my personal and business tax returns now for 13 years.

Aarna Mortgage
March 28, 2021

Awesome always. I have been filing with Bhaven since the last 4 years and, it has been very good and, memorable experience. Very reasonably priced as well and, not like H&R Block / Turbo Tax and, other consultants who are exorbitant and, unreasonable.

SRIRAM SESHAGIRI
April 16, 2019
I have been filing with Bhaven for the last five years. He is very knowledgeable and professional. Would definitely recommend him to family and friends.

Jiten Mehta
February 28, 2021

Bhaven does everything he can to provide great service. Knowledgeable, Efficient and courteous. Thanks again!

Air Neal
March 7, 2020

Awesome consultant, trustable with reasonable pricing. Bhaven is great in following up and works with email as well. He responds quickly during busy season as well.

aswanth vaidiswaran
June 7, 2020
Very knowledgeable and an expert in the complex world of “TAX RETURN”

Donald Rrokaj
February 25, 2020

Professional service is given and satisfied with their service

Suresh Eyunni
February 28, 2020

Positive: Professionalism Bhaven prepares taxes well. He does e-filing which is fast. For the past five years, I have been filing with him.

Pramod Kekade
April 28, 2021
Excellent service. I am his client since 2018. No complain at all. He find out the mistake done by other big name accountant , he filed tax for Philadelphia even I was living in Bensalem and I got 4000 $ back because of him. Thank You.

Dr. Kanu Patel
September 9, 2019

Bhaven is extremely good at doing his job right. He is friendly and understanding. He tells the client what they need to do before coming to him so we know what is expected of us before hand. Once we get to him he takes his time to explain everything to us and he is very patient with helping us. I highly recommend going to him. I have been going to him for the past 5 years and I will continue to go to him because I trust him.

Vidala Srinivas
March 15, 2020

Bhavan Shah is an exceptional accountant, very meticulous and efficient. He does his work with integrity and excellence. And you can’t beat his very reasonable prices!

Sohaib Sultan
October 26, 2019

LOOKING FOR HONEST AND RELIABLE SERVICES?

Best Accounting Bensalem, USA

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+1 267-549-8045

Accounts Serve, LLC

1961 Park Ave, Bensalem, PA 19020

Ph: (215) 43 MY TAX; Fax: (206) 666 6482

Website: www.accountsserve.com

TERMS AND CONDITIONS OF SERVICE

Thank you for selecting the Services offered by Accounts Serve, LLC. and/or its subsidiaries and affiliates (referred to as “Accounts Serve”, “we”, “our”, or “us”). Review these Terms and Conditions of Service (“Agreement”) thoroughly. This Agreement is a legal agreement between you and Accounts Serve. By accepting these terms and conditions you are indicating acceptance electronically, or by, installing, accessing, or using the Services, you agree to this Agreement. If you do not agree to this Agreement, then you may not use the Services.

GENERAL TERMS

1. AGREEMENT

This Agreement describes the terms governing your use of the Accounts Serve online services provided to you on this website, including Content (defined below), updates, and new releases (collectively, the “Services”). This

Agreement includes by reference:
Account Serve’s Privacy Statement.
Additional terms and conditions, which may include those from third parties.
Any terms provided separately to you for the Services, including product or program terms, ordering, activation, payment terms, etc.

2. YOUR RIGHTS TO USE THE SERVICES

2.1 The Services are protected by copyright, trade secret, and other intellectual property laws. You are only granted the right to use the Services and only for the purposes described by Accounts Serve. Accounts Serve reserves all other rights in the Services. Until termination of this Agreement and as long as you meet any applicable payment obligations and comply with this Agreement, Accounts Serve grants to you a personal, limited, nonexclusive, nontransferable right and license to use the Services.

2.2 You agree not to use, nor permit any third party to use, the Services in a manner that violates any applicable law, regulation, or this Agreement. You agree you will not:

Provide access to or give any part of the Services to any third party.
Reproduce, modify, copy, sell, trade, lease, rent or resell the Services.
Decompile, disassemble, or reverse engineer the Services.
Make the Services available on any file-sharing or application hosting service.

3. PAYMENT

For Services offered on a payment or subscription basis, the following terms apply, unless Accounts Serve or its third-party affiliate notifies you otherwise in writing. This Agreement also incorporates by reference and includes program ordering and payment terms provided to you on the website for the Services:

Payments will be billed to you in U.S. dollars, and your account will be debited when you subscribe and provide your payment information unless stated otherwise in the program ordering or payment terms on the website for the Services.
You must pay with one of the following:
1. A valid credit card acceptable to Accounts Serve;
2. A valid debit card acceptable to Accounts Serve;
3. Sufficient funds in a checking or savings account to cover an electronic debit of the payment due; or
4. By another payment option Accounts Serve provides to you in writing.
If your payment and registration information is not accurate, current, and complete and you do not notify us promptly when such information changes, we may suspend or terminate your account and refuse any use of the Services.
If you do not notify us of updates to your payment method (e.g., credit card expiration date), to avoid interruption of the Services, we may participate in programs supported by your card provider (e.g., updater services, recurring billing programs, etc.) to try to update your payment information, and you authorize us to continue billing your account with the updated information that we obtain.
Accounts Serve will automatically renew your monthly, quarterly, or annual Services at the then-current rates, unless the Services subscription is canceled or terminated under this Agreement.
In certain instances, we will give you a non-binding estimate based upon your representations about the complexity of your tax return(s). Because unforeseen or changed circumstances might affect this original fee estimate, your actual fees may exceed the original fee estimate without notification to you in advance.
In certain circumstances, Accounts Serve reserves the right to ask for a retainer, minimum of $60.00 or 25.00%, whichever is greater, based on the estimated price of the tax return. If a retainer is not requested, invoices for services are due when rendered and interim billings may be submitted as work progresses. Once the return is complete, you will either be billed for the additional cost or receive a refund if the cost is less than the retainer. We respectfully request the balance of invoice no later than the time of delivering.
In the event that any balance is past due, we reserve the right to cease working on your return(s) or providing any other services until the balance has been paid in full. If you have a balance on your account after 15 days, there will be a late fee of 1.50% (18.00% per year) added to the second billing and on each monthly statement thereafter. At any time after the second billing, your account may be sent to collections. You will be responsible for any court costs, attorneys’ fees and any costs associated with collections. In the event of returned checks, an additional charge of $30.00 will be applied towards your invoice. Any balance due after an event of a returned check must be paid via cash, money order or cashier’s check.

4. USE WITH YOUR MOBILE DEVICE

Use of these Services may be available through a compatible mobile device, Internet access and may require software. You agree that you are solely responsible for these requirements, including any applicable changes, updates, and fees (including message and data rates) as well as the terms of your agreement with your mobile device and telecommunications provider.

Accounts Serve makes no warranties or representations of any kind, express, statutory, or implied as to:

The availability of telecommunication services from your provider and access to the services at any time or any location;
Any loss, damage, or security intrusion of the telecommunication services; and
Any disclosure of information to third parties or failure to transmit any data, communications, or settings connected with the services.

5. YOUR PERSONAL INFORMATION

You agree that Accounts Serve may use and maintain your data according to the Accounts Serve Privacy Statement, as part of the Services. This means that Accounts Serve may use your data to improve the Services or to design promotions and to develop new products or services. Accounts Serve may access or store personal information in multiple countries, including countries outside of your own country to the extent permitted by applicable law.

Accounts Serve shall be considered a Business and/or Third Party, as applicable. Where Accounts Serve acts as a Third Party, you represent, warrant, and covenant that all Personal Information provided or otherwise made available to Accounts Serve is done so in compliance with applicable law, and that you have provided all necessary and appropriate notices and opt-outs, and otherwise have all necessary and appropriate rights, to enable Accounts Serve to:

Share any and all Personal Information you provide with any Accounts Serve company, including Accounts Serve, LLC. and any parent, subsidiary, affiliate, or related company of Accounts Serve, LLC. (collectively, the “Accounts Serve Family Companies”); and
Use any such Personal Information in connection with any and all Accounts Serve Family Companies’ internal operations and functions, including, but not limited to, improving such Accounts Serve Family Companies’ products and/or services, operational analytics and reporting, internal financial reporting and analysis, audit functions and archival purposes. Notwithstanding the foregoing, the parties agree that the sharing of Personal Information between Accounts Serve Family Companies does not constitute a “sale” of such Personal Information.

6. CONTENT AND USE OF THE SERVICES

6.1 Responsibility for Content and Use of the Services

Content includes any data, information, materials, text, graphics, images, music, software, audio, video, works of authorship of any kind, that are uploaded, transmitted, posted, generated, stored or otherwise made available through the Services(“Content”), which will include without limitation any Content that account holders (including you) provide through your use of the Services. By making your Content available through your use of the Services, you grant Accounts Serve a worldwide, royalty-free, non-exclusive license to host and use your Content. Archive your Content frequently. You are responsible for any lost or unrecoverable Content. You must provide all required and appropriate warnings, information, and disclosures. Accounts Serve is not responsible for any of Your Content that you submit through the Services.
You agree not to use, nor permit any third party to use, the Services to upload, post, distribute, link to, publish, reproduce, engage in, promote or transmit any of the following:
1. Illegal, fraudulent, defamatory, obscene, pornographic, profane, threatening, abusive, hateful, harassing, offensive, inappropriate or objectionable information or communications of any kind, including without limitation conduct that is excessively violent, incites or threatens violence, encourages “laming” others or criminal or civil liability under any local, state, federal or foreign law;
2. Content that would impersonate someone else or falsely represent your identity or qualifications, or that may constitute a breach of any individual’s privacy; is illegally unfair or deceptive, or creates a safety or health risk to an individual or the public;
3. Except as permitted by Accounts Serve in writing, investment opportunities, solicitations, chain letters, pyramid schemes, other unsolicited commercial communication or spamming or loading;
4. Virus, Trojan horse, worm or other disruptive or harmful software or data; and
5. Any Content that you do not own or have the right to use without permission from the intellectual property rights owners thereof.

6.2 Restricted Use of the Services

a. You shall not, and shall not permit any users of the Services or any other party to, engage in, solicit, or promote any activity that is objectionable or may be illegal, violates the rights of others, is likely to cause notoriety, harm or damage to the reputation of Accounts Serve or could subject Accounts Serve to liability to third parties, including: (i) unauthorized access, monitoring, interference with, or use of the Services or third party accounts, data, computers, systems or networks; (ii) interference with others’ use of the Services or any system or network, including mail bombing, broadcast or denial of service attacks; (iii)unauthorized collection or use of personal or confidential information, including phishing, pharming, spidering, and harvesting; (iv) viewing or other use of any Content that, in Accounts Serve’s opinion, is prohibited under this Agreement; (v) any other activity that places Accounts Serve in the position of fostering, or having potential or actual liability for, illegal activity in any jurisdiction; or (vi) attempting to probe, scan, penetrate or test the vulnerability of an Accounts Serve system or network or to breach Accounts Serve’s security or authentication measures, whether by passive or intrusive techniques. Accounts Serve reserves the right to not authorize and may terminate your use of the Services based on reasonable suspicion of your activities, business, products or services thar are objectionable or promote, support or engage in any of the restricted uses described above.

6.3 Accounts Serve may freely use feedback you provide

You agree that Accounts Serve may use your feedback, suggestions, or ideas in any way, including in future modifications of the Services, other products or services, advertising or marketing materials. You grant Accounts Serve a perpetual, worldwide, fully transferable, sublicensable, non-revocable, fully paid-up, royalty-free license to use the feedback you provide to Accounts Serve in any way.

6.4 Accounts Serve may monitor Content

Accounts Serve may, but has no obligation to, monitor access to or use of the Services or Content or to review or edit any Content to operate the Services, to ensure compliance with this Agreement, and to comply with applicable law or other legal requirements. We may disclose any information necessary to satisfy our legal obligations, protect Accounts Serve or its customers, or operate the Services properly. Accounts Serve, in its sole discretion, may refuse to post, remove, or refuse to remove, or disable any Content, in whole or in part, that is alleged to be, or that we consider being unacceptable, undesirable, inappropriate, or in violation of this Agreement.

7. ADDITIONAL TERMS

7.1 Communications

Accounts Serve may be required by law to send you communications about the Services or third-party products. You agree that Accounts Serve may send these communications to you via email or by posting them on our websites

7.2 You will manage your passwords and accept updates.

You are responsible for securely managing your password(s) for the Services and to contact Accounts Serve if you become aware of any unauthorized access to your account. The Services may periodically be updated with tools, utilities, improvements, third party applications, or general updates to improve the Services. You agree to receive these updates.

8. DISCLAIMER OF WARRANTIES

8.1 Your use of the services, software, and content is entirely at your own risk. Except as described in this agreement, the services are provided “as is.” to the maximum extent permitted by applicable law, Accounts Serve, its affiliates and its and their third party providers, licensors, distributors or suppliers (collectively, “suppliers”) disclaim all warranties, express or implied, including any warranty that the services are fit for a particular purpose, title, merchantability, data loss, non-interference with or non-infringement of any intellectual property rights, or the accuracy, reliability, quality of content in or linked to the services. Accounts Serve and its affiliates and suppliers do not warrant that the services are secure, free from bugs, viruses, interruption, errors, theft, or destruction. If the exclusions for implied warranties do not apply to you, any implied warranties are limited to 60 days from the date of purchase or delivery of the services, whichever is sooner.

8.2 Accounts Serve, its affiliates and suppliers disclaim any representations or warranties that your use of the services will satisfy or ensure compliance with any legal obligations or laws or regulations.

9. LIMITATION OF LIABILITY AND INDEMNITY.

To the maximum extent permitted by applicable law, the entire liability of Accounts Serve, its affiliates, and suppliers for all claims relating to this agreement shall be limited to the amount you paid for the services. Subject to applicable law, Accounts Serve, its affiliates and suppliers are not liable for any of the following: (a) indirect, special, incidental, exemplary, punitive or consequential damages; (b) damages relating to failures of telecommunications, the internet, electronic communications, corruption, security, loss or theft of data, viruses, spyware, loss of business, revenue, profits or investment, or use of software or hardware that does not meet Accounts Serve systems requirements. The above limitations apply even if Accounts Serve and its affiliates and suppliers have been advised of the possibility of such damages. This agreement sets forth the entire liability of Accounts Serve, its affiliates, and your exclusive remedy concerning the services and its use.

You agree to indemnify and hold Accounts Serve and its affiliates and suppliers harmless from any and all claims, liability, and expenses, including reasonable attorneys’ fees and costs, arising out of your use of the services or breach of this agreement (collectively referred to as “claims”). Accounts Serve reserves the right, in its sole discretion and at its own expense, to assume the exclusive defense and control of any claims. You agree to reasonably cooperate as requested by Accounts Serve in the defense of any claims.

10. CHANGES.

We reserve the right to modify this Agreement, in our sole discretion, at any time, and the modifications will be effective when posted through the Services or on our website for the Services or when we notify you by other means. We may also change or discontinue the Services, in whole or in part. It is important that you review this Agreement whenever we modify it because your continued use of the Services indicates your agreement to the modifications.

11. TERMINATION.

Accounts Serve may, in its sole discretion and without notice, restrict, deny, terminate this Agreement or suspend the Services, related or other Services, effective immediately, in whole or in part, if we determine that your use of the Services violates the Agreement, is improper or substantially exceeds or differs from normal use by other users, raises suspicion of fraud, misuse, security concern, illegal activity or unauthorized access issues, to protect the integrity or availability of the Services or systems and comply with applicable Accounts Serve policy, if you no longer agree to receive electronic communications, or if your use of the Services conflicts with Accounts Serve’s interests or those of another user of the Services. Upon Accounts Serve notice that your use of the Services has been terminated you must immediately stop using the Services and any outstanding payments will become due. Any termination of this Agreement shall not affect Accounts Serve’s rights to any payments due to it. Accounts Serve may terminate a free account at any time. Sections2.2, 3 through 15 will survive and remain in effect even if the Agreement is terminated.

12. GOVERNING LAW.

Pennsylvania state law governs this Agreement without regard to its conflict of laws provisions.

13. DISPUTES.

Any dispute or claim relating in any way to the services or this agreement will be resolved by binding arbitration, rather than in court and must be filed within one year from the completion of the engagement, notwithstanding any statutory provision to the contrary. The federal arbitration act governs the interpretation and enforcement of this provision; the arbitrator shall apply Pennsylvania law to all other matters. All issues are for the arbitrator to decide, including issues relating to the scope and enforceability of this arbitration provision. We each agree that any and all disputes must be brought in the parties’ individual capacity and not as a plaintiff or class member in any purported class or representative proceeding. By entering into this agreement and agreeing to arbitration, you agree that you and Accounts Serve are each waiving the right to file a lawsuit and the right to a trial by jury. In addition, you agree to waive the right to participate in a class action or litigate on a class-wide basis. You agree that you have expressly and knowingly waived these rights.

The arbitration will be conducted by the American Arbitration Association (AAA) before a single AAA arbitrator under the AAA’s rules, which are available at www.adr.org or by calling 1-800-778-7879. Payment of all filing, administration, and arbitrator fees and costs will be governed by the AAA’s rules for Professional Accounting and Related Services Disputes.

In the event that we become obligated to pay any judgment or similar award, agree to pay any amount in settlement, and/or incur any costs as a result of any inaccurate or incomplete information that you provide to us during the course of this engagement, you agree to indemnify us, defend us, and hold us harmless as against such obligations, agreements, and/or costs.

If you notice an error or receive third correspondences relating to the work performed by Accounts Serve, you must inform us within 30 days of the date on the first notice (phone calls and text messages are not acceptable). In the event of an examination or other government contact, we are available to represent you upon request. Accounts Serve, LLC is also available year-round to answer questions and provide tax planning. Representation, planning, and other such services requested will be billed to you, at an agreed-upon rate, as our efforts are incurred, including direct expenses for computer services, fax transmissions, report production, and out of pocket costs, including travel expenses.

14. GENERAL

This Agreement, including the Additional Terms below, is the entire agreement between you and Accounts Serve regarding its subject matter and replaces all prior understandings, communications, and agreements, oral or written, regarding its subject matter. If any court of law, having the jurisdiction, rules that any part of this Agreement is invalid, that section will be removed without affecting the remainder of the Agreement. The remaining terms will be valid and enforceable.

ADDITIONAL TERMS AND CONDITIONS

Your use of the Services provided by Accounts Serve is subject to the General Terms of Service above including these Additional Terms and Conditions which govern your use of the Services indicated below. These Additional Terms and Conditions shall prevail over any conflict or inconsistency with the General Terms of Service above.

1. THIRD-PARTY SERVICES

Accounts Serve may from time to time, and depending on the circumstances, use third-party service providers located globally in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, the firm will remain responsible for the work provided by any such third-party service providers.

2. SERVICES

2.1. Documents Required For The Desired Services

The client agrees to furnish all information that is necessary for the desired services and is responsible for the proper recording of transactions in the books of accounts, for the safeguarding of assets, and the substantial accuracy of the financial records. The client is also responsible for maintaining sufficient documentation to substantiate all items of income and deduction claimed. It is recommended that the client provide photocopies of all tax documents to prevent any loss of data. Accounts Serve, LLC also conducts business via the U.S. Postal Service and electronic mail unless the client requests otherwise. Accounts Serve, LLC will not be responsible for lost or stolen documents.

As a general rule, we require that all information be provided to us no less than 30 days before the date when you expect us to deliver your tax return(s). Be aware that if you submit your data after the date requested, we may not be able to keep our commitment in terms of delivery. Although we will endeavor to extend the due date of your tax return(s) if they are not done by the tax filing deadline, ultimately you may be subject to late filing penalties because of the delay.

2.2 Document Retention

It is our policy to retain work papers related to this engagement for five years. Upon the expiration of the five years, you agree that we shall be free to destroy our work papers. When records are returned to you, it is your responsibility to retain and protect your records for possible future use, including potential examination by any government or regulatory agencies. You should retain the tax records related to the current year’s tax returns, including any receipts, statements, or other supporting documentation, for at least five years after it was filed since any additional assessments are usually made during this period. Once your return(s) are completed, you will be given a copy for your records. There is a minimum charge of $25.00 for the time and efforts involved in providing you with additional copies of your tax returns, so please retain the copies you receive from us

2.3. Electronic Filing Services

If you choose to file your return electronically, the tax return will be forwarded to Accounts Serve’s Electronic Filing Center, where it will be converted to and stored in a standardized format, and then transmitted to the applicable federal and/or state taxing authority. You are responsible for verifying the status of your return to confirm that it has been received and accepted by the applicable taxing authority and, if necessary, for filing it manually in the event that the taxing authority rejects your electronically filed return (e.g., taxpayer name and SSN don’t match). You agree to review your tax return for indications of obvious errors before electronically filing or mailing it. To the extent required by applicable law and regulation, Accounts Serve stores and maintains information that you provide to Accounts Serve.
The Internal Revenue Service (“IRS”) will begin accepting electronically filed returns on approximately January 15 of the applicable tax filing season. If your federal tax return is complete before that date, we will file your tax return as soon as IRS begins accepting your tax returns or as otherwise permitted by the IRS and supported by Accounts Serve. By using this Service to prepare and submit your tax return, you consent to the disclosure to the IRS and any other tax or revenue authority of all information relating to your use of the Electronic Filing Services.

2.3 Pricing

Prices for the various Services are ultimately determined at the time of either selecting the desired service, or by Accounts Serve at the time of completing the services, and all prices are subject to change without notice. You should confirm that the pricing for your use of the Services if prices for the services desired are not listed on the website.

3. USER ID AND PASSWORD SECURITY

You are the only person authorized to use your user ID and password and for maintaining the confidentiality of your user ID and password. You shall not permit or allow other persons to have access to or use your user ID and password. You are responsible for the use of the Services under your user ID.

4. PRIVACY NOTICE

As your service provider, we collect information provided by you from your tax organizer, worksheets, documents, computer data files and discussions, the information provided to us at your request by brokerage houses and banks, and information that we develop as part of the engagement. We are committed to the safekeeping of your confidential information and we maintain physical and electronic safeguards to protect your information. We are required to keep all information about our engagement confidential. We will not disclose any information about you unless we have your approval, even if you are no longer a client. If you would like your records released to a third party, such as a mortgage lender, per Rev. Proc. 2008-35 you must sign a disclosure statement. Please fax us your signed authorization to release the information to (206)666-6646. There is a minimum charge of $25.00 for the time and efforts involved in providing your information to a third party

Last Updated 10/26/2020