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Your Guide to Taxpayer Rights

Your Rights Scenarios Checklist

Know Your Protections.

Circular 230 sets the rules for tax professionals to ensure you receive ethical and competent representation. This guide helps you understand your rights.

Explore Your Rights

Your 5 Core Rights Under Circular 230

These are the fundamental standards you are entitled to when hiring a tax professional. Click each card to learn more.

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The Right to Competent Representation

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Details (§10.35, §10.22)

Your representative must possess the necessary knowledge and skill for your tax matter and act with diligence. This protects you from incorrect advice and costly errors.

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Protection from Unreasonable Fees

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Details (§10.27)

A practitioner cannot charge an "unconscionable" (outrageously high) fee. They also cannot charge a fee based on a percentage of your refund, ensuring their advice is objective.

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The Right to Your Own Records

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Details (§10.28)

You have the right to the prompt return of all your records upon request. A fee dispute does not generally allow a preparer to withhold documents necessary for you to file your taxes.

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The Right to Honest and Clear Advice

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Details (§10.21, §10.33)

If your preparer finds an error, they must inform you. They must also advise you on potential penalties and how to avoid them. They should communicate clearly and act with integrity.

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The Right to Undivided Loyalty

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Details (§10.29)

A practitioner must avoid conflicts of interest. They cannot represent you if their personal interests or duties to another client would compromise their representation, unless you give informed, written consent.

"What If...?" Scenario Simulator

Select a common issue to see how Circular 230 protects you in real-world situations.

Select a Scenario: -- Choose a situation -- My preparer won't give me back my documents because I have a fee dispute. My preparer wants to charge me 15% of my refund amount. I found an error on a past return, but my preparer said to ignore it. My preparer is representing my business partner in our legal dispute. My preparer doesn't seem to understand the rules for my industry.

Checklist for Choosing a Tax Preparer

Use this list to find a professional who adheres to high standards.

• Does the preparer have a Preparer Tax Identification Number (PTIN)?
• Is the preparer an Enrolled Agent, CPA, or Attorney?
• Did they provide a clear fee schedule and avoid promising a large refund?
• Will they be available to answer questions after filing season is over?
• Did they ask you to sign a blank tax form? (This is a major red flag!)

© 2024 Interactive Guide to Taxpayer Rights. All Rights Reserved.

This guide is for informational purposes only and does not constitute legal or tax advice. Always consult with a qualified professional for your specific situation.