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Code of Ethics
Standards of Ethical and Professional Conduct.
Standard No. 1
To keep informed of Federal, State and Local laws that apply to the field of practice.
Standard No. 2
To the best of ability apply these laws for the protection of any clients.
Standard No. 3
To recognize the individual needs of each and every client served.
Standard No. 4
To observe the client's right to privacy and confidentiality.
Standard No. 5
Our first responsibility is to the clients. Every effort to protect the interests of the client and advise the client when the client is taking the wrong course of conduct. The client is responsible for any decisions made when the tax return is prepared. When the client signs the tax return, it has the force of an affidavit.
Standard No. 6
The second responsibility is to conduct the practice of the tax service so that it will not jeopardize our professional reputation or self-respect. We will not be unreasonable in requiring proof of statements made by the taxpayer except when required by law, regulation and decisions by government.
Standard No. 7
The third responsibility is to the government. In this respect, we will always bear in mind the practice of tax preparation is governed by the law, regulations, and decisions that make up their field of tax practice. The tax preparation plays an important role in shaping the attitude of the public towards voluntary compliance with the applicable laws.
Standard No. 8
We are very mindful of the nature of the representation that may be needed to protect a taxpayer's interests. When appropriate, we would recommend that the client consults with an attorney or another person admitted to practice before the Tax Court.
Standard No. 9
Our responsibility is to review advice previously given and returns previously prepared and filed depends upon the nature of the contract between the preparer and the client. We shall have a clear understanding with the client, whether responsibility ends with the preparation of a tax return or whether the member is expected to inform the client of later developments of law, which may materially affect the tax return as prepared or the advice given.
Standard No. 10
We have a duty to explain the probable effects of the various alternatives to the taxpayer. The taxpayer must make the final decision about the position to be taken in the situations where the applicable law is unsettled or where the application of the law to the facts at hand is uncertain.
Standard No. 11
We will not permit the client to treat an item having a bearing on the liability in a manner for which there is no reasonable basis in law or fact. Should the client insist upon the item being stated on the return incorrectly, we will withdraw and refuse to prepare the tax return preparation.
Standard No. 12
We will withdraw from the tax preparation if the client will not permit enough disclosures to calculate the proper tax due.
Standard No. 13
We will resolve all doubts in favor of the client, providing there is a reasonable basis in law and fact for the position taken, and the client is advised of the alternatives and the probable effects thereof.
Standard No. 14
We will avoid the appearance of an unduly close business relationship with representatives of the Internal Revenue Service. However, a working relationship will be maintained with the Internal Revenue Service and their employees for the benefit of all client's served by us, so the clients served will receives the very best possible service available.
Standard No. 15
We have a responsibility to refrain from disclosing confidential information acquired during their work except when authorized or legally obligated to do so. We have a responsibility to inform subordinates, as appropriate, regarding the confidentiality of information acquired while working and monitor their activities to assure the maintenance of that confidentiality. We have a responsibility to refrain from using, or appearing to use, confidential information acquired while providing professional services for unethical or illegal advantage, either personally or through third parties.
Standard No. 16
We have a responsibility to refrain from false or misleading advertising as to ambiguous claims in regard to years of experience, volume of returns done, education, certification, etc. that would lead to false impression.
Standard No. 17
We have a responsibility to comply with tax laws and regulations. Which including, but not limited to, the timely filing, payment, and accurate preparation of all personal and business tax related documents and obligations relating to the our business and personal tax returns.
2011 efiling will begin Tuesday January 17, 2012
Today is
and you have
U S Central Standard Time
to
and
efile and print your
2011 tax return
with the IRS and your State
before the 2011 e-file deadline midnight
Tuesday
April 17 , 2012
efiling with the IRS before this date to avoid 2011 failure to file penalities.
Monday, April 16, 2012 is Emancipation Day in the District of Columbia.
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