The tax preparer is required by law to give each customer a free, current and legible copy of this document before any discussions about tax preparation services.

If you are hiring a tax preparer, you have a right to know:

• The individual tax preparer’s qualifications. A notice of a tax preparer’s qualifications must be posted in the office, and a preparer must maintain records showing the qualifications are real, including whether the preparer is an accountant or an attorney.
• How fees are calculated, including minimum charges and any additional charges. You must be given a receipt that states the charges for each tax return. The receipt must list the address and phone number where the tax preparer may 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.

Information about Refund Anticipation Loans (RALs)

• A Refund Anticipation Loan is not a tax refund, but is in fact a high-interest loan against an anticipated tax refund.
• Any advertisement for an RAL must state conspicuously that the lender will charge a fee or interest, and it must identify the lender.
• Consumers and other taxpayers eligible for Earned Income Tax Credit (EITC) refunds should ask tax preparers about electronic and other filing options to speed up payment of refunds and avoid using RALs.

You also are entitled to:

• Receive all personal papers upon request, when the original tax return is given to the taxpayer 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 the original is given to the taxpayer for filing.
• Have the tax preparer sign every tax return.

A tax preparer cannot:

• 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 tax preparer’s relevant education or experience also is 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.

This information is provided by the New York City Department of Consumer Affairs. If you have a complaint about a tax preparer, write to the department at 42 Broadway, New York, NY 10004, or call the hotline at (212) 487-4444.