Prior to entering into any contract or charging any fee for tax preparation services, a tax preparer shall provide a written estimate of the total charge, including any fees or costs, a consumer will incur based upon the tax preparation services selected by the consumer.
A tax preparer shall not enter into any contract with a consumer, or charge the consumer any fee, prior to the tax preparer reviewing the written estimated total charges with the consumer.
No consumer shall be liable to a tax preparer for any charge or cost for tax preparation services without a written contract.
(Added Coun. J. 12-9-15, p. 15481, § 4)