17:11D-2 - Actions prohibited to tax preparer - New Jersey Statutes

17:11D-2  Actions prohibited to tax preparer.

2.No tax preparer shall:

a.Without reasonable cause, fail to promptly, diligently and without unreasonable delay complete a client's tax return;

b.Obtain the signature of a client to a tax return or authorizing document containing blank entries to be completed after the document has been signed;

c.Fail to sign a client's tax return as the tax preparer;

d.Fail or refuse to give a client a copy of any document requiring the client's signature within a reasonable time after the client signs the document;

e.Fail to retain for at least four years a copy of individual income tax returns;

f.Fail to maintain a confidential relationship with a client or former client;

g.Fail to take reasonable measures to maintain the confidentiality of information or documents provided by the client;

h.Produce, authorize, publish, disseminate, circulate, or cause to make any false, deceptive, or misleading statement or representation relating to or in connection with the offering or provision of tax preparation services;

i.Require a client to enter into a refund anticipation loan in order to complete a tax return;

j.Claim, or make representations to a client concerning, credits or deductions for which the tax preparer knows or reasonably should know the client does not qualify;

k.Charge, offer to accept, or accept a fee based on a percentage of an anticipated refund in exchange for tax preparation services; or

l.Withhold or decline to return to a client documentation provided by the client for use in preparing a client's tax return.

L.2007, c.258, s.2.