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ETHICS AND PREPARER RESPONSIBILITY
PREPARERS ,[object Object],[object Object],[object Object],[object Object]
Signature Requirements  ,[object Object],[object Object],[object Object]
FAILURE TO ENTER IDENTIFYING NUMBER ,[object Object],[object Object]
Providing Copy of Return to Taxpayer  ,[object Object],[object Object],[object Object]
Record-Keeping Requirements  ,[object Object],[object Object]
PREPARER PENALTIES ,[object Object],[object Object]
PREPARER PENALTIES ,[object Object]
UNDERSTATEMENT PENALTIES ,[object Object]
UNREASONALBE POSITIONS ARE: ,[object Object],[object Object],[object Object],[object Object]
WILLFUL UNDERSTATEMENT ,[object Object]
NEGOTIATIING TAXPAYERS REFUND CHECK ,[object Object],[object Object],[object Object]
IMPROPER DISCLOSUREOF RETURN INFORMATION ,[object Object]
CRIMINAL PENALTIES ,[object Object]
CRIMINAL PENALTIES ,[object Object]
CRIMINAL PENALTIES ,[object Object]
CRIMINAL PENALTIES ,[object Object],[object Object]
CRIMINAL PENALTIES ,[object Object]
PRACTICE BEFORE THE IRS ,[object Object],[object Object],[object Object],[object Object]
PRACTICE BEFORE THE IRS ,[object Object],[object Object],[object Object]
RESPONSIBILITIESOF PERSONS PRACTICING  ,[object Object],[object Object],[object Object],[object Object],[object Object]
RESPONSIBILITIESOF PERSONS PRACTICING ,[object Object],[object Object],[object Object],[object Object]
REQUESTS FROM IRS ,[object Object]
REQUESTS FROM IRS ,[object Object]

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Preparer Rules

  • 1. ETHICS AND PREPARER RESPONSIBILITY
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