A tax preparer shall comply with the following obligations and consumer rights:
(A) The tax preparer shall provide the consumer with the opportunity to review the final draft tax return before the taxpayer signs the return and it is filed with the federal or state government.
(B) The tax preparer shall provide the consumer with a copy of the final tax return at the time that such return is filed or given to the consumer to file with the federal or state government for no additional fee or charge.
(C) The tax preparer shall provide to the consumer a copy of any permanent schedules or worksheets prepared. These documents shall be provided to the consumer within five days of filing of the final tax return, when the final tax return is provided to the consumer for filing with the federal or state government, or when requested by the consumer.
(D) If requested, including at any time prior to the tax return being filed or given to the consumer to file, or the consumer terminates the agreement, the tax preparer shall return to the consumer all personal papers that were originally supplied. The tax preparer may retain copies of the records returned to a consumer.
(E) A consumer has the right to have any tax refund deposited directly into their own bank account or, at their request, to have the refund sent to them via check.
(F) No consumer shall be liable to a tax preparer for any charge, fee, or cost for personal income tax preparation services that is not presented as described in this Part.