Section 20-740.1. Consumer bill of rights regarding tax preparers  


Latest version.
  • a. No
      later than the fifteenth of October of each year, the  department  shall
      produce  and  publish  in the city record a one page informational flier
      regarding consumers' rights and laws  concerning  tax  preparers  to  be
      called  a  "consumer  bill of rights regarding tax preparers". The flier
      shall be in a form which is easily reproducible by photocopy machine and
      shall contain information including, but not limited to, the following:
        1. Postings required by local, state and federal laws, such  as  price
      posting,  posting  of  qualifications,  and  any  licenses  and  permits
      required for the operation of the business; and
        2. Explanations of some of the commonly offered services and  industry
      jargon,  such  as  preparation  of short and long federal forms, refund,
      electronic filing, express mail,  direct  deposit,  refund  anticipation
      loan, "quick," "instant," "rapid," "fast," fee, and interest; and
        3.  Basic information on what a tax preparer is and is not required to
      do for a consumer, such as  the  preparer's  responsibility  to  sign  a
      return,  that a tax preparer may not be required to accompany a consumer
      to an audit but the company may have a  voluntary  policy  to  accompany
      consumers to audits; and
        4.  The  telephone  numbers  of  the  department  for  information and
      complaints; and
        5. A statement  that  the  consumer  has  the  right  to  receive  the
      following  information from the tax preparer prior to becoming obligated
      to compensate such tax preparer for services rendered in connection with
      filing  such  consumer's  income  tax  return   with   the   appropriate
      governmental agencies:
        (a)  A written list of the refund and tax preparation services offered
      by the tax preparer;
        (b) A written estimate of the total costs to  the  consumer  for  each
      refund  and tax preparation service offered by the tax preparer. Such an
      estimate  shall  include  basic  filing  fees,  interest  rates,  refund
      anticipation  loan  processing  fees,  and  any  other  related  fees or
      charges;
        (c) A written interest rate estimation for a refund anticipation  loan
      or any other loan services offered by the tax preparer; and
        (d)  For  each  refund  and tax preparation service offered by the tax
      preparer, a written estimate of the period  of  time  the  consumer  can
      reasonably expect to wait for his or her tax refund.
        b.  The  department shall publicize the availability of the flier. The
      department shall provide a copy of the consumer bill of rights regarding
      tax  preparers  to  any  requesting  individuals  or  businesses  within
      fourteen  days  of such a request and shall, no later than November 1 of
      each year, send the consumer bill of rights regarding tax  preparers  to
      each  tax  preparer  who  has  been  found  to  be  in violation of this
      subchapter or any other provision of this chapter  within  the  previous
      calendar year. In addition, each tax preparer subject to this subchapter
      shall  obtain  a current consumer bill of rights regarding tax preparers
      from the department and shall reproduce it  so  that  it  is  clear  and
      legible. As of January 1 of each year, each such tax preparer shall give
      to  each  consumer,  free  of  charge,  a  current,  legible copy of the
      consumer bill of rights regarding tax preparers prior to any  discussion
      with the consumer. Each such tax preparer shall also verbally direct the
      consumer  to  review the consumer bill of rights regarding tax preparers
      and shall answer any questions the consumer may have about its contents.