REGARDING TAX PREPARERS
• The tax preparer is required by law to give each customer a free, current, and legible copy of this document before any discussions about preparation services.
• If you are hiring a tax preparer, you have the right to know:
• The individual tax preparer’s qualification. A notice of a tax preparer’s qualification must be posted in the office, and a preparer must maintain records showing the qualifications are real, including whether the prepare is an accountant or an attorney.
• How fees are calculated, including minimum charges and additional charges. You must be given the receipt that states the charges for each tax return. The receipt must list the address and phone number where the tax preparer can be contacted during the year.
• Whether or not the tax preparer will represent the taxpayer at a government audit. Failure to make this disclosure shall mean that the tax preparer agrees to represent the taxpayer or to provide representation.
• Receive a statement, before becoming obligated to the tax preparer, telling you about the tax preparation service the preparer provides; an estimate of the total cost of each service offered by the tax preparer; an estimation of the interest rate of any Refund Anticipation Loan or other loan services offered by the tax preparer; and an estimate of how long you may reasonably have to wait for a tax refund for each refund or tax preparation service offered by the preparer.
• Receive all personal papers upon request, when the original tax return is given to the tax preparer for filing (unless the tax preparer is specifically permitted to retain such papers under state law).
• Receive a copy of every tax return prepared, at the time original is given to taxpayer for filing.
• Have a tax preparer sign every tax return.
• Advantage Business Services Inc is not an Attorney & is not licensed by State Board of Accounting
• Tax Preparer will not represent you if you get Audited
It’s Illegal For A Tax Preparer To
• Ask a taxpayer to sign a blank or incomplete tax return.
• Misrepresent his or her qualifications.
• Reveal any information appearing on, or related to, a tax return to any person or business other than the taxpayer, or his or her authorized designee.
• Induce or attempt to induce a taxpayer to violate any governmental law, rule, or regulation.
• Use the word “accountant” in any advertisement unless at least one Certified Public Accountant or Public Accountant is present at each tax preparation location during all business hours, and controls all tax returns prepared at the location.
• Use any term describing a specialty or expertise in an advertisement, unless the taxpayer’s relevant education or experience is also disclosed in the advertisement.
• Alter a tax return after it has been signed by the taxpayer, without the taxpayer’s written consent
• Charge a fee based upon the amount of tax owed or refund due.
• Guarantee a tax refund, or guarantee that the taxpayer will not be audited by any government tax agency.
• Request a taxpayer to assign to the preparer any portion of the refund due.
• Use the tax preparer’ s addresses on a tax return as the place to which a refund should be mailed, unless the taxpayer has signed a power of attorney containing such authorization.
• Claim to give taxpayers an “instant tax refund” that is actually an interest-bearing loan unless that
• Fact is disclosed to the taxpayer in accordance with federal and state law.
To file a complaint or for more information: Dial 311 New York City Department of Consumer Affairs.
Lorelei Salas, Commissioner www.nyc.gov/consumers