Registered tax return preparers
- For federal tax purposes, there is no privilege between a customer and a tax preparer who is a tax return preparer registered. A tax preparer who is a Tax Return Preparer tax registrant must respond promptly to appropriate requests for records and information.
- The Registered Tax Return Preparer:
- You must not ignore or refuse to submit records and information available upon a legitimate and relevant request from the IRS.
- You must not interfere or attempt to interfere with relevant efforts and legitimate information from the IRS.
- If the preparer knows that the client has not complied with tax laws, then should promptly warn the customer of any non-compliance and the consequences of such non-compliance.