Consumer Bill of Rights - Regarding Tax Preparers - Consumer rights and protections for tax preparation

Sep 27, 2026

Uploaded by Jacob

Consumer Bill of Rights - Regarding Tax Preparers outlines required disclosures and consumer protections when using tax preparers. It requires posting identification and qualifications, listing service fees and additional charges, and clarifying payment/refund options, audit representation, and whether the preparer is an attorney or CPA. Before payment it mandates written estimates, interest-rate information for loans, and refund-method details. It also prohibits improper conduct such as altering signed returns, charging fees tied to refund amounts, guaranteeing refunds or non-audit outcomes, using refund assignment, and misleading “instant refund” claims for RALs.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Regarding Tax Preparers

Your right to know

Your right to receive

Before you pay for tax preparation services

Common terms

It’s illegal for a tax preparer to

Beware of Refund Anticipation Loans (RALs)

Consumer Bill of Rights Regarding Tax Preparers Bylaw, tax preparers must give you a copy of this document before beginning any discussions about tax preparation services. You have the right to know: • Identification and qualifications of tax preparer. Tax preparers must have a sign stating their relevant qualifications. (Note: Attorneys, Certified Public Accountants (CPAs), and Internal Revenue Service (IRS) Enrolled Agents do not have to post this sign.) • Fees and additional charges. Tax preparers must have a sign listing their tax preparation services and fees. • Your options for paying for service and receiving your refund. Tax preparers cannot require you to use Refund Anticipation Checks (RAC), Refund Anticipation Loans (RAL), Refund Transfers, or similar products. These options may have additional fees, increase the tax preparation fee, and/or delay the receipt of your refund. • Whether or not the tax preparer will represent you at a government audit. Tax preparers that fail to post a sign stating they will not represent you at an audit must represent you or provide you with representation. • Whether the tax preparer is an attorney (member of the Bar of the State of New York) or a CPA, certified by the New York State Department of Education, Office of the Professions. Tax preparers must tell you if they are NOT an attorney or CPA (though they can still prepare your taxes) . You have the right to receive: • A copy of your tax return prepared at the time the original is filed or given to you to file. (Note: Tax preparers must sign every tax return prepared.) • An itemized receipt listing the individual cost of each service and form prepared for you. The receipt must list the address and phone number where you can contact the tax preparer throughout the year. • Your personal papers returned to you upon request, when the original tax return is given to you for filing (unless the tax preparer is specifically permitted to keep such papers under state law) . BEFORE YOU PAY for tax preparation services, you have a right to receive: • A written estimate of the total cost for all charges related to each service offered by the tax preparer, including basic filing fees, interest rates, RAL, RAC, and Refund Transfer processing fees, and any other related fees or charges. You can also request an estimate of how long you can expect to wait for your refund based on the selected methods of payment and/or refund delivery. • A written estimated interest rate for a RAL or anyother loan service offered by the tax preparer. • A written list of the refund options and tax services offered by the tax preparer. Common terms: Form 1040 is also known as “the long form,” and Form 1040A is also known as “the short form.”Form 1040 is the standard federal income tax form used to report an individual’s gross income. It is also known as “the long form” because it is more extensive than the shorter 1040A and 1040EZ Tax Forms.“Schedule C” is a form sometimes attached to Form 1040 that is used to report income or loss from a business you operated or a profession you practiced as a sole proprietor. You may be entitled to a refund from state or federal tax agencies if you paid more taxes than you owed. The fastest way to get your refund is to choose to have it directly deposited into your bank account from the IRS or New York State Department of Taxation and Finance. Continue on back > It’s illegal for a tax preparer to: • Ask you to sign a blank or incomplete tax return, or alter a tax return after it has been signed by you, without your written consent. • Charge a fee based upon the amount of tax owed or refund due. • Guarantee a specific refund amount, or guarantee that you will not be audited by any government tax agency. • Request a taxpayer to assign to the preparer any portion of the refund. Beware of Refund Anticipation Loans (RALs) • A RAL is a loan made through a bank that you must pay back to

FAQs

What must tax preparers provide before discussing tax preparation services?

Tax preparers must give you a copy of this document before beginning discussions about tax preparation services.

What written materials are you entitled to before you pay a tax preparer?

You have the right to receive a written estimate of the total cost for all charges for each offered service, written interest-rate information for a RAL or loan service, and a written list of refund options and tax services offered.

What are key illegal practices involving refunds and signed tax returns?

Tax preparers cannot ask you to sign a blank or incomplete return or alter a return after you have signed it without your written consent, cannot charge fees based on the amount of tax owed or refund due, and cannot guarantee a refund amount or that you will not be audited.

Sep 27, 2026

Uploaded by Jacob