- quote -

That may be true, but during the time I did some "RPP"
cases, I (or we, to include co-workers) never hit anyone
other than the signing preparer (or unsigning preparer)
because there was never any evidence of any one else's
involvement.

I believe that such an application of the law to the
situation will generally be unenforcable. Enforcability
only seems that it may exist in those "higher class" firms
where specific employees turn in timesheets for specific
clients; something lacking in the "unenrolled preparer"
community.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

Preparer Regs for purpose of conduct penalty says that
anyone providing advice on a substantial portion is also a
preparer, beyond who signs as preparer. For the
identification penalties, Regs and Rulings say who signs and
maintains lists if prepared for compensation, something like
whoever is responsible for its overall accuracy. It should
mean squat that the paid "preparer," lacking only identity
info by their own choosing, cannot prepare a complete
return. Unless litigated or at least Rev. Rul'd ruled to the
contrary, this seems a purely administrative question where
IRS and courts can liberally apply the quacking duck test.

Fred F.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Michael T Wing CPA wrote:

- quote -

One further thought, Mike. This ebay "service", does it
actually prepare a return and sent it back, or does it just
do the math and email the correct calculations for customer
to then place on his own forms?

that might make a difference you know.

Cheer$,
Harlan Lunsford, EA n LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

D. Stussy <kd6lvw[at]bde-arc.ampr.org> wrote:

- quote -

I agree. Even though the objective of protecting
confidentiality is laudable, this approach could be ~way~
too subject to fraud and abuse.

MTW

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Michael T Wing CPA wrote:

- quote -

1) Circular 230 doesn't have that requirement per se - it's
the IRC that first has the requirement for the copies/list
of returns prepared. Additionally, if we're talking about
an unenrolled preparer, again, C230 doesn't cover them
(unless they were formerly enrolled and disbarred or
suspended).

2) Technically, without placing taxpayer identity
information onto the return, are they really COMPLETING a
return, or just filling in entries? Granted, I would say
that they are substantially completing it, but how can it be
a return without identifying the taxpayer?

Sounds more like a scam than a service anyway....

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Michael T Wing CPA wrote:

- quote -

Correct, must keep copy of return which properly includes
name and numbers, OR keep a list of at least that
information along with type of return and dates prepared.

Nothing to do with circular 230, unless one is regulated
under it. Those rules are contained elsewhere, section 6xxx
something or other.

reminds me of the little old lady who wanted me NOT to check
the box that she was 65 (she had just turned that previous
year), so that when Bob signed the return he wouldn't
notice. Notice that she was that old!

Cheer$,
Harlan Lunsford, EA n LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

There are tax preparers advertising on eBay who claim that
they will prepare your return WITHOUT names or social
security numbers (to protect your confidentiality) if you so
request. "Just black out the names and numbers on the W-2
copies you send us. We'll complete your return, then you
just fill in the information before you file."

Without considering the ~wisdom~ of a preparer taking this
approach, can this even be done (per Circular 230, etc.)? It
seems to me that the preparer is required to keep a copy OR
maintain a list of all returns prepared, and that must most
certainly include taxpayer names and ID numbers, wouldn't
you think???

MTW

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->