Purpose

Tax-return preparation is a professional service requiring time, expertise, research, analysis, communication, and application of tax law to the information provided by the client. This policy is intended to communicate how refund and fee-dispute requests are generally handled so that clients are treated fairly and consistently.

Cancellation before electronic filing

A client may cancel tax-return preparation and request a refund at any time before the return has been electronically filed. When an engagement is canceled before filing:

• The tax return will not be electronically filed by the firm.
• Original documents and records provided by the client will be returned or made available to the client, subject to the firm’s normal document-return process.
• Tax returns, schedules, worksheets, calculations, notes, drafts, workpapers, research, internal communications, and other materials created by the firm remain the property of the firm and will not be provided as completed work.
• Tax-preparation fees paid for the canceled return will be refunded in full.

The firm may retain copies of client-provided or firm-created materials when reasonably necessary for recordkeeping, regulatory compliance, security, insurance, or defense of a potential claim.

After electronic filing

Once a tax return has been electronically filed with the Internal Revenue Service or a state or local taxing authority, the tax-preparation service for that filing is considered performed. Preparation fees are therefore generally nonrefundable after filing. A refund is not created solely because:

• The client disagrees with the tax result.
• The client later provides or discovers additional information.
• The client later chooses another preparer.
• The refund is smaller or the balance due is larger than expected.
• The return is selected for examination, audit, review, identity verification, or correspondence.
• A taxing authority assesses additional tax, penalties, or interest.
• An amended return becomes necessary.
• The client did not fully review the return before authorizing filing.

Client review responsibility

Before filing, clients are provided an opportunity to review the completed return. Clients are responsible for reviewing information reasonably within their knowledge, including names, addresses, Social Security numbers, dependents, income, withholding, estimated payments, business activity, rental activity, farm activity, deductions, credits, and other factual information supplied to the firm.

Clients should promptly report questions, missing information, discrepancies, or facts that do not appear to have been reflected correctly. Authorizing a return for filing confirms that the client has had an opportunity to review it; it does not eliminate the firm’s responsibility for its own preparation work.

Errors and corrections

If a possible error is identified after filing, the firm will review the circumstances and determine an appropriate response based on the available facts. The review may consider:

• Whether complete and accurate information was provided by the client.
• Whether the matter resulted from a firm preparation error, later information, a client omission, a change in law or agency processing, or a disputed interpretation.
• Whether the issue was reasonably discoverable during the client’s review.
• Whether the issue concerns factual information or a technical tax matter.
• Whether the firm was notified promptly after the issue was discovered.

When an amended return is required because of a firm preparation error, the firm generally prepares that amendment without an additional preparation fee. This does not automatically require a refund of the fee charged for the original return.

Potential remedies

Depending on the facts, the firm may provide one or more of the following:

• An explanation or consultation concerning the issue.
• Correction of information that has not yet been filed.
• Preparation of an amended return.
• A credit toward future services.
• A partial fee adjustment.
• Reimbursement of selected penalties or interest when the firm determines that reimbursement is appropriate under the circumstances.

No particular remedy is guaranteed. The existence of an error or disagreement does not automatically entitle a client to a refund of preparation fees, reimbursement of tax, or payment of penalties or interest.

Tax refunds are separate from preparation-fee refunds

A refund issued by the Internal Revenue Service or another taxing authority is separate from a refund of fees paid to the firm. The firm does not control agency processing times, offsets, holds, identity-verification procedures, payment methods, or the final release of a government tax refund.

Payment disputes and communication

Clients should contact the firm promptly when questioning a charge or requesting review under this policy. Providing the relevant return year, service, invoice, disputed issue, agency notice, and supporting facts will help the firm evaluate the request.

Submitting a payment dispute or chargeback does not change the professional ownership of firm workpapers, waive amounts properly due, or require the firm to continue an engagement beyond its agreed scope.

Engagement-specific terms

This policy establishes general business practices. A signed engagement letter, service agreement, invoice term, payment authorization, or other written agreement may establish different or additional rules for a particular service. When written engagement-specific terms conflict with this general website policy, the engagement-specific terms control to the extent permitted by law.

Limitations

Nothing in this policy waives rights or obligations imposed by applicable law, professional standards, card-network rules, a written engagement, or other binding requirements.