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Professional responsibilities and tax return preparer penalities (Tax…
Professional responsibilities and tax return preparer penalities
Tax return preparer
Unlimited representation rights
Signing and nonsigning tax return preparer
Obtaining a PTIN
Tax return preparer compliance penalties
Understatement due to willful or reckless conduct
Understatement due to an unreasonable position
Tax return preparer penalties for unethical behavior
Failure to properly retain records
Failure to file correct info returns
Failure to furnish identification number of preparer
Negotiation of IRS refund check
Failure to sign return
Failure to be diligent in determining a client's eligibility for the earned income credit
Failure to provide copy to taxpayer
Other tax return preparer penalties
Aiding and abetting understatement of tax liability
Wrongful disclosure and/or use tax return info
Role of state boards of accountancy
Sole power to license and revoke
Disciplinary power of state boards
Requirements of regulatory agencies
AICPA and state CPA societies
SEC