Tax Client Tax Preparer
Name: __________________________ __________________________
Address: __________________________ __________________________
City/State/Zip __________________________ __________________________

On this day, _________________________________,
                              (Day, Month, Date, Year)
I, _______________________, am requesting in writing - reasonable access to
               (Tax Client Name)
review and copy my "records of the client" as held by___________________,
                                                                                                       (Tax Preparer Name)
in their entirety for the following years ________________________________,
                                                               (Specify years requested or put All Years)
pursuant to Section 10.28 of IRS Circular 230 and/or any other applicable laws
protecting my rights. While the written law has no specific provision for administrative or copying fees associated with obtaining my "records of the client" I am hereby offering the following reasonable consideration:
  (Check all that apply, strike thru those that don't apply)
  US$ 0.____ per page for administrative AND copying fees.
  Request to take my "records of the client" to ________________________,
                                                                           (home, business, commercial printer)
for the purpose of  reviewing and copying, with the understanding I will return them to the Tax Preparer within the reasonable time frame of ____ hours.
(Note: It is the Tax Preparers responsibility to keep copies of the returns they prepare, not the tax clients responsibility. Preparers may need to make their own copies to meet their obligation while the client exercises their right of reasonable access to review and copy their "records of the client". Tax clients have no obligation to pay for administrative, copying, or storage fees related to the Tax Preparers responsibility to keep files they prepared beyond the agreed upon Tax Preparation fee for each term or contract, unless mutually agreed to by both parties in writing before the execution of services to be performed. for each term or contract.)

                ______________________________________________
(Signature - Tax Client  requesting reasonable access to review and copy "records of the client")
Tax Preparer's response to written request for reasonable access to review and Copy "records of the client".
Accepted
Denied
Reason:__________________________________________________________

Tax Preparer's Signature:_________________________ Date:_______________

Tax Preparers please read the following before you decline this request:
Pursuant to Section 10.28 of IRS Circular 230 and/or any other applicable laws
protecting tax clients rights you can not deny a request for reasonable access to review and copy "records of the client" for any reason. You are only legally allowed to restrict access to certain aspects of the "records of the client" if the original fees agreed upon for the preparation of requested information have not been paid or are in dispute prior to receiving this request. All other reasons for denial will be considered a violation of law.