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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)
A tax preparer shall post the following information, in a form and format prescribed by rules, in a conspicuous location on the premises where the tax preparer renders any tax preparation services:
(a) the Consumer Bill of Rights regarding tax preparation services;
(b) a written description and price of the tax preparation services offered by the tax preparer; and
(c) a written description and price of all miscellaneous fees associated with the tax preparation services, including filing and processing fees.
The information shall be posted in English and Spanish.
(Added Coun. J. 12-9-15, p. 15481, § 4)