In no event shall (a) it be the responsibility of POS to actually file any tax returns or reports, although POS will deliver all such returns and reports to Client in time to allow Client to file them in a timely fashion, provided Client has provided all information requested by POS on a timely basis, and (b) POS be responsible for the payment of any taxes, penalties or interest imposed upon Client. POS's sole responsibility with respect to its tax services under this Agreement shall be as a preparer as that term is defined in the Revenue Code, as amended, unless specifically provided otherwise in this Agreement.