~ A CTP is not to misrepresent his/her title to clients
~ A CTP will not discuss his/her clients tax return or information with anyone other than his office personnel , unless he has his/her client's Power of Attorney to do so.
~ A CTP must impress upon his/her employees the confidentiality of the client-preparer's relationship.
~ A CTP must establish a clear understanding of when responsibility ends for the tax return he/she had prepared.
~ A CTP must take a stand on the tax law based on his/her knowledge and research, not on the client's opinion of the tax law.
~ If a CTP cannot obtain sufficient data for the client to properly calculate the tax due, the CTP should withdraw from the assignment.
~ A CTP must not encourage or advise others to file erroneous tax returns.
~ A CTP must comply with all rules and regulations governing the tax preparer.
~ A CTP has no responsibility to report to the Internal Revenue Service, a person whom he suspects has been grossly negligent or who may have committed fraud against the government on returns prepared prior to the rendering of his/her services.
~ A CTP will take the necessary steps to file corrected returns for the client who had already filed but has made an error in the original figures.
~ A CTP will not advise his/her client that he/she has a close relationship with a representative of the Internal Revenue Service. |