Rutgers Law

New Jersey Statutes, Title: 17, CORPORATIONS AND INSTITUTIONS FOR FINANCE AND INSURANCE

    Chapter 11d:

      Section: 17:11d-2: Actions prohibited to tax preparer.

          2. No tax preparer shall:

a. Without reasonable cause, fail to promptly, diligently and without unreasonable delay complete a client's tax return;

b. Obtain the signature of a client to a tax return or authorizing document containing blank entries to be completed after the document has been signed;

c. Fail to sign a client's tax return as the tax preparer;

d. Fail or refuse to give a client a copy of any document requiring the client's signature within a reasonable time after the client signs the document;

e. Fail to retain for at least four years a copy of individual income tax returns;

f. Fail to maintain a confidential relationship with a client or former client;

g. Fail to take reasonable measures to maintain the confidentiality of information or documents provided by the client;

h. Produce, authorize, publish, disseminate, circulate, or cause to make any false, deceptive, or misleading statement or representation relating to or in connection with the offering or provision of tax preparation services;

i. Require a client to enter into a refund anticipation loan or refund anticipation check agreement in order to complete a tax return;

j. Claim, or make representations to a client concerning, credits or deductions for which the tax preparer knows or reasonably should know the client does not qualify;

k. Charge, offer to accept, or accept a fee based on a percentage of an anticipated refund in exchange for tax preparation services;

l. Withhold or decline to return to a client documentation provided by the client for use in preparing a client's tax return; or

m. Provide, offer, or advertise refund anticipation loan or check services using terms such as "free," "no cost," "no fee," or other language that would lead a client to reasonably believe that the refund anticipation loan or refund anticipation check is provided at no cost to the client if the issuance of a refund anticipation loan or refund anticipation check results in, or is predicated upon, the assessment of higher or additional fees for other tax preparation or other services than are charged to clients who do not receive refund anticipation loan or refund anticipation check services.

L.2007, c.258, s.2; amended 2022, c.90, s.2.

This section added to the Rutgers Database: 2022-09-02 14:30:11.

Older versions of 17:11d-2 (if available):

Court decisions that cite this statute: CLICK HERE.