Tax Services · Scope & Representation
Honesty about scope converts better than pretending otherwise, because taxpayers with a lien have usually already been promised the world by someone. Here is exactly what I can and cannot do.
What I can do
- Prepare and file federal and state tax returns under a PTIN
- E-file returns through UltimateTax, MeF, and IRIS
- Prepare amended returns and prior-year returns
- Assemble and organize documentation
- Reconstruct records from bank statements
- Prepare financial disclosure statements a taxpayer submits themselves
- Refer to an enrolled agent, CPA with representation authority, or tax attorney when needed
What I cannot do
- Represent taxpayers in collection matters liens, levies, installment agreements, offers in compromise
- File or represent in collection due process hearings (Form 12153) or collection appeals (Form 9423)
- Practice before the United States Tax Court admission requires being an attorney in good standing or passing the Tax Court exam
- Guarantee any refund amount, tax owed, or acceptance by a taxing authority
Representation is not preparation
An unenrolled preparer holding an AFSP Record of Completion may represent only clients whose returns they prepared and signed, and only before revenue agents, customer service representatives, and the Taxpayer Advocate Service. That authority does not extend to appeals or collections even for a return you prepared. Without AFSP there is no representation authority at all.
Required disclosures
Tax returns are prepared under a Preparer Tax Identification Number issued under Internal Revenue Code section 6109(a)(4). Preparation is subject to the Internal Revenue Code, including the preparer penalty provisions at sections 6694 and 6695.
Tax return information is used solely to prepare your return. It is not disclosed or used for any other purpose without your prior written consent in the form required by Internal Revenue Code section 7216 and the regulations under it. Unauthorized disclosure or use of tax return information is a criminal offense.
Taxpayer information is protected under a Written Information Security Plan maintained in accordance with the FTC Safeguards Rule at 16 CFR Part 314 and IRS Publication 4557. Tax documents are exchanged only through a secure client portal never by email or through website forms.
Federal returns are prepared for filers nationwide. State returns are prepared for states in which the required preparer registration is held; several states regulate tax preparers separately.
Representation before the Internal Revenue Service is governed by Treasury Department Circular 230 and is limited by credential. This firm does not represent taxpayers in collection matters, including liens, levies, installment agreements, offers in compromise, and collection due process proceedings, and does not practice before the United States Tax Court. Where a matter requires representation, an enrolled agent, CPA, or tax attorney is engaged or the client is referred.
Refund amounts, tax owed, and acceptance of any return by a taxing authority are determined by tax law and by the accuracy and completeness of information provided by the taxpayer. No outcome is guaranteed.
Have a question about scope?
I will tell you plainly whether your matter is within what I can do and refer you when it is not.
Contact me