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| Section 10.28 of IRS Circular 230
makes provisions for The Return of Clients Records.
All Tax Professionals are subject to rules of
professional conduct, and must comply with this
written law. Your right to have your records
returned to you may be slightly restricted if you
owe your preparer a fee for preparing the return(s)
in question, however, if you do not
have and outstanding balance with your tax preparer
you are entitled to reasonable access to review
and copy your records. While the written law
has no specific provision for administrative or
copying fees associated with obtaining your records
"reasonable access to review and copy" gives you the
right to obtain your records without paying
unreasonable fees imposed by your Tax Preparer.
As a public service we have provided some
examples of reasonable and unreasonable fees, a
highlighted copy of the written law, and a printable
request for records form.
- An example of reasonable access would be to
allow you to take your files to a commercial
printer of your choice to copy. If your Tax
Preparer is reluctant to let you take the file
mention the following points.
- If they deny you reasonable access
they are breaking the law, and if you
deny your tax preparer access to the records
they prepared you are breaking the law.
- Taking your file straight to a printer
and straight back to their office is
reasonable access to review and COPY,
since it is unreasonable for you to bring a
copy machine to their office to copy your
records.
- It is the Tax Preparers responsibility
to keep copies of the returns they prepare,
not yours. They may need to make their
own copies to meet their obligation
while you exercise your right of reasonable
access to review and COPY.
Tax clients have no
obligation to pay for administrative or
copying fees related to the Tax Preparers
responsibility to keep files they prepared
beyond the total Tax Preparation fee, unless
mutually agreed to by both parties in
writing before the execution of services to
be performed for each term or contract.
- An example of reasonable administrative
and/or copying fee would be the cost of copying
your records at a common office supply retailer
such as Kinkos or OfficeMax.
- Kinkos charges about 8 cents per page*.
- OfficeMax charges about 7 cents per
page*.
- * Rates
as of 01/23/2006 in the Lake Charles area
and are subject to change.
- An example of an unreasonable fee:
- A flat fee - not based on per page
copying.
- A flat fee - priced equal to or near
what you paid last year to prepare your
return to discourage you from switching Tax
Preparers.
- Use our
FREE Request for Records form to
exercise your right of reasonable access to
review and copy*. Just print, fill in the blanks,
sign, and bring to your current Tax Preparer.
* We believe our forms to be
an accurate and powerful tool to get copies of
documents released from Tax Preparers who do not
fully understand Tax Payers rights. If you have any
questions regarding the legality or enforceability
of our documents we suggest you consult a tax
attorney. Forms are provided as a public
service without any warrantee expressed or implied.
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Highlighted
re-print of Section 10.28 of IRS Circular 230
(1) |
§ 10.28 Return of
client’s records.
(a) In general, a
practitioner must, at the request of a client,
promptly return any and all records of the client
that are necessary for the client to comply with his
or her Federal tax obligations. The
practitioner may retain copies of the records
returned to a client. The existence of a dispute
over fees generally does not relieve the
practitioner of his or her responsibility under this
section. Nevertheless, if applicable state law
allows or permits the retention of a client’s
records by a practitioner in the case of a dispute
over fees for services rendered, the practitioner
need only return those records that must be attached
to the taxpayer’s return. The practitioner, however,
must provide the client
with reasonable access to
review and copy
any additional records of the client retained by the
practitioner under state law that are
necessary for the client to comply with his or her
Federal tax obligations.
(b) For purposes of this section--
Records of the client include all documents or
written or electronic materials provided to the
practitioner, or obtained by the practitioner in the
course of the practitioner’s representation of the
client, that preexisted the retention of the
practitioner by the client. The term also includes
materials that were prepared by the client or a
third party (not including an employee or agent of
the practitioner) at any time and provided to the
practitioner with respect to the subject matter of
the representation. The term does not include any
return, claim for refund, schedule, affidavit,
appraisal or any other document prepared by the
practitioner or the practitioner’s firm, employees
or agents if the practitioner is withholding such
document pending the client’s performance of its
contractual obligation to pay fees with respect to
such document. (1)(1) Treasury Department Circular No. 230 (Rev. 6-2005)
Service Title 31 Code of Federal Regulations,
Subtitle A, Part 10, revised as of June 20, 2005;
Regulations Governing the Practice of Attorneys, Certified
Public Accountants, Enrolled Agents, Enrolled Actuaries, and
Appraisers before the Internal Revenue Service.
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