WON'T YOU TAKE THIS ADVICE I HAND YOU LIKE A BROTHER

A "summer rerun" of a past post of advice for recent graduates who are thinking about becoming a professional tax preparer –

My advice for recent graduates involves a song lyric and two advertising slogans –

* “You See You Can’t Please Everyone, So You Got to Please Yourself” (no jokes about pleasuring oneself now)

* “Only Sherwin Williams Can Cover the Earth”

* “Just Say No!”

1) Rick Nelson was spouting real wisdom when he sang “You see you can’t please everyone so you got to please yourself”. Do not choose your career, or run your life or business, because it is what you think your family, friends, clients, etc would want you to do. Follow your own dreams, and make your own decisions, and your own mistakes in the process, based on what you want.

2) When I first began my own practice, many, many, many years ago, I thought that I should offer, either personally or via relationships with consultants in other fields, all kinds of financial services to clients, not just 1040 preparation, so that their tax business could not be stolen away by their insurance agent or broker or another financial professional.

Then I remembered what a wise old Texan (my boss at the Summit YWCA) once told me – “Only Sherwin Williams can cover the earth”. You can’t be all things to all people. Don’t spread yourself too thin and try to offer the world to your clients.

Along the same lines, remember that the Tax Code is humongous and you can not be an expert in all Sections. Choose the area of tax practice that you enjoy most and are best at and limit your practice to that area.

3) Don’t be an Ado Annie. You must learn to just say “no” to clients. Regardless of how much you would sincerely like to help them with matters other than that in which you are educated and experienced, realize your limitations and learn to tell a client “I don’t do that”.

Over the years clients have brought me census forms and loan, financial aide, discount program, and rebate applications asking for help. I clearly state that I do 1040s and nothing else, because that is where my education and experience lies. I tell them that I know nothing more about these forms and applications then they do, and that I do not have time during the tax season to do anything that does not involve a 1040.

You should also learn to just say no to accepting a new client. If you feel you are already overworked during the tax season, or that the client shows a potential for agita and aggravation, learn how to say that you are not accepting any new clients.

And lastly learn how to say “no” to a client when they ask you to do something that is “shaky” or “shady” – such as to claim a deduction that you know, or strongly suspect, is not legitimate or appropriate or not to claim income that you know they received. It is better to lose the client than to gain the potential problems.

While I have written these three pieces of advice based on my many years of experience as a tax professional, they are valid regardless of your choice of trade or profession, and each one has many applications.

And here is a source of some more good advice - SO YOU WANT TO BE A TAX PREPARER.

TTFN

FINDING A TAX PROFESSIONAL

 

In a recent post at DON’T MESS WITH TAXES Kay Bell listed “4 tax moves to make this January 2023”.  Number 3 on her list is “Find and hire a tax professional” - 
 
“If trying to keep track of (and meeting) changing deadlines, understanding tax laws, not to mention actually filling out the myriad IRS forms keeps you up at night, then perhaps it's time to hire a tax pro.”
 
I have written a GUIDE TO FINDING A TAX PROFESSIONAL to help you in your search for the perfect tax preparer for you.  This guide includes the following -
 
·         DON’T USE A BOX
·         MISTAKES TO AVOID
·         DO NOT ASSUME  
·         WHAT TO ASK A TAX PRO  
·         ALPHABET SOUP  
·         YOU ARE RESPONSIBLE!  
 
I also identify some databases of tax professionals you can use to start your search.
 
The cost of this valuable guide is only $2.00.  It will be sent to you as a pdf email attachment.
 
Send your check or money order, payable to TAXES AND ACCOUNTING, INC, and your email address to –
 

TAXES AND ACCOUNTING, INC

GUIDE TO FINDING A TAX PRO

Post Office Box A

Hawley PA 18428

 
TTFN

 

WON’T YOU TAKE THIS ADVICE I HAND YOU LIKE A BROTHER

Every few years I re-post my advice for those who are starting out in the tax preparation business – lessons I have learned from my many decades as a tax professional. 

My advice involves a song lyric and two advertising slogans –

* “You See You Can’t Please Everyone, So You Got to Please Yourself” (no jokes about pleasuring oneself now)

* “Only Sherwin Williams Can Cover the Earth”

* “Just Say No!”

1) Rick Nelson was spouting real wisdom when he sang “You see you can’t please everyone so you got to please yourself”. Do not choose your career, or run your life or business, because it is what you think your family, friends, clients, etc. would want you to do. Follow your own dreams, and make your own decisions, and your own mistakes in the process, based on what you want.

2) When I first began my own practice, many, many, many years ago, I thought that I should offer, either personally or via relationships with consultants in other fields, all kinds of financial services to clients, not just 1040 preparation, so that their tax business could not be stolen away by their insurance agent or broker or another financial professional.

Then I remembered what a wise old Texan (my boss at the Summit YWCA) once told me – “Only Sherwin Williams can cover the earth”. You can’t be all things to all people. Don’t spread yourself too thin and try to offer the world to your clients.

Along the same lines, remember that the Tax Code is humongous and you cannot be an expert in all Sections. Choose the areas of tax that you enjoy most and are best at and limit your practice to that area.   

3) The hardest lesson I have learned, and one I still find difficult to follow, is, in my case, not becoming an “Addo Robert” – especially with friends and loyal clients.  You must learn to just say “no” to clients. Regardless of how much you would sincerely like to help them with items and issues, tax-related or otherwise, other than those in which you are educated and experienced, realize your limitations and learn to tell a client “I don’t do that”.

Over the years, clients have brought me census forms and loan, financial aid, discount program, and rebate applications asking for help. I clearly state that I do 1040s and nothing else, because that is where my education and experience lies. I tell them that I know nothing more about these forms and applications then they do, and that I do not have time during the tax season to do anything that does not involve a 1040.

You should also learn to just say no to accepting a new client. If you feel you are already overworked during the tax season, or that a client has tax issues you are not trained or experienced in or comfortable with or shows a potential for agita and aggravation, learn how to say that you are not accepting any new clients.

And lastly learn how to say “no” to a client when they ask you to do something that is “shaky” or “shady” – such as to claim a deduction that you know, or strongly suspect, is not legitimate or appropriate or not to claim income that you know they received. It is better to lose the client than to gain the potential problems.

While these three pieces of advice have been written for new tax preparers, they are valid regardless of your choice of trade or profession, and each one has many applications.

And one more thing – he said “Columbo-like”.  If you are interested in becoming a paid tax preparer I suggest you read my book “So You Want To Be A Tax Preperer”.  Click here to learn about this book.

TTFN

WHAT THE TAX PREPARATION INDUSTRY REALLY NEEDS

Once again, the issue of tax preparer regulation is in the news.  There has recently been talk of giving the IRS the authority to regulate all preparers via proposed economic and budget legislation and of a revival of the Registered Tax Return Preparer (RTRP) program that was done away with by the US Tax Court in January of 2013.

The Internal Revenue Service already regulates preparers, those permitted to “practice” before the IRS, like CPAs, attorneys and Enrolled Agents, and “unenrolled” preparers, via Circular 230.  

I do not oppose requiring PTIN-holders to complete a minimum number of CPE hours in federal income taxation to maintain their PTIN.  In fact, I support this.  It is vital that every sincere and competent paid Form 1040 tax preparer take CPE in income taxation each year to keep up-to-date on tax law changes.  I have taken on average at least 16 hours of CPE in federal income taxation each year consistently for decades. 

I do oppose requiring all paid tax preparers to take a government-administered competency test, either one time or annually, to maintain their PTIN and continue to be allowed to prepare tax returns.  I would only support a one-time initial competency test if there was a grandfathering exemption for tax preparers who have been consistently preparing 1040s for at least 5 years.  After 50 tax seasons of preparing 1040s without incident I have no intention of taking a test now to prove I know what I have been doing for all these years..

I do support voluntary Form 1040 competency designations that recognize and identify the competence of unenrolled 1040 preparers.  Such a program would benefit the tax preparation industry, the taxpayer public, and the federal government. 

Currently any Tom, Dick or Harriet can hang out a shingle as a “tax preparer,” regardless of education or ability.  And, thanks to tax preparation software, any Tom, Dick or Harriet, with absolutely no training, experience or knowledge, can simply purchase a tax preparation software package and try to pass themselves off as a “tax professional”.  The taxpayer public does need a way to determine the relative competence of a potential tax preparer.

I would support the Internal Revenue Service establishing an RTRP designation as part of a voluntary two-tiered certification program that includes the current Enrolled Agent designation.

A voluntary Form 1040 competency designation would allow qualified “unenrolled” preparers the acknowledgement they deserve based on their knowledge and experience. Allowing CPAs and attorneys who prepare tax returns to become an RTRP under the new voluntary program would provide these professionals with a credential in 1040 preparation, and therefore provide recognition of their competence and currency in preparing individual income tax returns.  The CPA designation alone does not indicate the holder has any competence or currency in 1040 preparation.

A preparer, including CPAs and attorneys, would first apply for and be granted the RTRP designation by way of a test that is limited to Form 1040 preparation.  Minimum annual CPE in federal tax topics would be required once the RTRP designation was granted.  

After a year, an RTRP could elect to take a second test, with emphasis on taxpayer representation issues and other advanced topics, to become an ETRP (Enrolled Tax Return Preparer), a new title for the current Enrolled Agent (EA), and be permitted to “practice” before the IRS.  CPAs and attorneys who become RTRPs would have no need to go on to become an ETRP, as they are already permitted to practice before the IRS.

What I strongly believe should be done is to create a national board consisting of representatives of all current tax return industry membership organizations to issue and maintain a universally accepted independent voluntary professional designation – CTRP for Certified Tax Return Preparer - based on testing and maintained by required annual continuing professional education in federal taxation.

In the case of all other professions, like CPAs, attorneys, architects and medical doctors, the maintenance of the professional certification designation is done by an independent industry-based organization such as the American Institute of CPAs, the American Bar Association, the American Institute of Architects, and the American Medical Association.  The new 1040 credential would be administered by the National Institute of Certified Tax Return Preparers.

The Institute would be an independent, nonprofit organization established solely for the purpose of issuing, maintaining and promoting the CTRP designation. Its governing board would consist of a representative (perhaps the executive director or board president) of the National Association of Tax Professionals, the National Society of Tax Professionals, the National Society of Accountants, the AICPA, the American Bar Association, and any other appropriate tax-related membership organization, and at least two independent “previously unenrolled” practicing tax professionals.

In order to be designated as a CTRP, a candidate must possess a valid PTIN and pass a competency test on federal 1040 tax law. A “grandfathering exemption” from this test would be allowed for:

• Tax professionals who have been consistently preparing federal income tax returns on at least a half-time basis (during the traditional tax filing season) for at least five full years and who have successfully completed a total of 48 hours of continuing professional education in federal taxation in the three-year period (36 months) prior to applying for the designation.

• Tax professionals who have been licensed or certified to prepare income tax returns under a required state program that includes a competency test.

• Individuals who have successfully completed a certificate or certification program in federal income taxation offered by an accredited educational institution or a qualified membership organization that includes testing, like the tax programs of Accreditation Council for Accountancy and Taxation (ACAT).

CTRPs would need to renew their designation every three years by submitting proof of completion of a total of 48 hours of CPE in federal taxation during the three-year period, with at least eight hours each year. The 48 hours must include three hours of “tax updates” per year (a total of nine hours) and one hour of “ethics updates” during the three-year period.

Qualified CPE providers would include accredited educational institutions and organizations/companies accepted by the National Registry of CPE Sponsors. The NICTRP would not need to separately approve CPE providers.

CPAs and attorneys would be welcome to apply for voluntary certification under the National Institute of CTRPs as a way to acknowledge and identify their knowledge of and currency in 1040 preparation.

With the institution of such a voluntary certification program taxpayers will be able to identify true “tax professionals” from among the choices they are faced with.  More accurate and competent returns will be prepared. And competent, experienced and ethical “previously unenrolled” tax preparers will finally receive the recognition and respect that they deserve. Everyone benefits.  

So, fellow tax pros, what do you think? 

 TTFN

HERE WE GO AGAIN

I just completed my annual required online New York State tax preparer CPE. 

I barely prepared more than 10 NY state tax returns in calendar year 2020 – 14 total.  And I will probably prepare at least a dozen NY state returns in calendar year 2021.  So, I must register for calendar year 2021 and pay the $100 extortion fee (my invoice for a client with a NYS tax return includes a line item of $5.00 for “NY State Tax Return Preparer Extortion Fee Surcharge” – which will be $8.00 in 2021).   

This year for the first time I was automatically enrolled in all the required sessions as soon as they become available – I did not have to separately enroll in each presentation.

And this year instead of a slide presentation followed by a multiple-choice questionnaire the NEW YORK STATE UPDATES AND DEPARTMENT MESSAGES and HOW TO FILE A SALES TAX RETURN offerings took the form of an actual audio presentation accompanying the slides - equivalent to an in-person seminar (only without the ability to ask questions) with no subsequent “test”.  This format, in my opinion, is much, much more better.  The format of the remaining sessions were the same as past years.

Here are my comments on the sessions:

UPDATES AND MESSAGES - I only prepare IT-201 and IT-203 returns for employees or retired individuals, and I do not accept any new clients from anywhere. I have absolutely no need for, or interest in, business, payroll, sales, or product-specific taxes or obscure personal credits and deductions updates.  So, most of the update presentation was of absolutely no value to me – and under this new format the time wasted sitting in front of my computer screen was much more than in past years.  It would certainly be “more better” if the update presentation was broken down into separate optional components for the different types of taxes.

SALES TAX – I had absolutely no interest in this topic and paid absolutely no attention to the audio presentation.

GIG ECONOMY WORKERS AND TAXES - None of my NYS clients are, or will be, “gig workers”, so this offering was a total waste of time.  I quickly sped through the slides.

DEDUCTIONS – I actually reviewed more carefully some of the slides in this presentation – speeding through the bulk of them.  This was for the most part an update on the rules for federal Schedule A before the GOP Tax Act.

STANDARDS OF CONDUCT AND ETHICS FOR TAX RETURN PREPARERS, PROTECTING YOUR CLIENT’S DATA, and RECORDKEEPING – As usual, redundant stuff.  I quickly sped through the slides in all 3 presentations.

While the new format for the two presentations is certainly a substantial improvement over past years - as I say each year, the CPE requirement component of the registration process would still be much more effective if registrants could satisfy it by attending actual CPE seminars and workshops – in-person or online - offered by tax preparer membership organizations and commercial CPE providers. 

Upon completion of the CPE sessions I could not immediately register and pay the extortion.  I expect, like last year, it will take a few days for my completion to be processed.

Once again, this “continuing education” process was a total waste of my time.  To be perfectly honest I did not learn anything.  As I also say each year - I learn much, much more from Kathryn Keane’s NYS update presentation at the annual NJ chapter of NATP’s “Famous State Tax Seminar” than I do from the required state-created offerings.

TTFN 

MY 1040 CLIENT HANDBOOK – REPRINT RIGHTS

This post is for my fellow tax pros. 

Over a dozen years ago I sat down and compiled a “handbook” or “manual” for my 1040 clients.  It provided details on the polices and practices of my firm, identified my responsibilities and the responsibilities of the client, listed what I would need each year to properly prepare the client’s tax returns, and explained how long the client should save the return and supporting records.  I sent a copy to all my existing clients at the time and gave it to each new client going forward at the beginning of the “engagement”. 

I recently revised and updated this handbook and offer “reprint rights” of it to you, my fellow tax professionals, for use in your practice. 

You can use the 28 pages of text as intended – a free client handbook for current and new clients – or you can use various components of the text separately in free client newsletters or as free client handouts.   None of the contents and components of the handbook may be used in any product or publication for sale to clients or the public for a fee without written permission from me.

The handbook includes -

·         ABOUT ME

·         MY SERVICES AND RESPONSIBILITIES

·         MY FEES

·         YOUR RESPONSIBILITIES

·         WHAT I DO NOT DO

·         TAX RETURN COPIES

·         WHEN TO CONTACT ME

·         MY PRIVACY POLICY

·         WHAT I NEED TO PREPARE YOUR TAX RETURNS

·         RECORDKEEPING

·         DEDUCTIONS

·         HOW LONG SHOULD I KEEP COPIES OF MY TAX RETURNS

·         APPENDIX A – KEEPING TRACK OF INVESTMENT COST BASIS

·         APPENDIX B – KEEPING TRACK OF GAMBLING ACTIVITY

·         APPENDIX C – THE NEW MORTGAGE INTEREST DEDUCTION

The DEDUCTION section contains charts of Adjustments to Income, Itemized Deductions, Rental Expenses, Business Expenses.  And THE NEW MORTGAGE INTEREST DEDUCTION appendix includes worksheets for keeping separate track of acquisition debt and home equity debt with a detailed example.

The text is sent as a word doc email attachment so you can customize part – such as composing the section that identifies you, your firm and any other preparers in the firm and customizing the explanation of services, practices and policies to your individual tax practice.  It is written as a one-person practice, so the “I” and “me” can be changed to “we” and “us” as applicable.  And it is written as a NJ tax preparer, so you can add your applicable state tax requirements under WHAT I NEED TO PREPARE YOUR TAX RETURNS. 

A signed reprint rights license agreement will be sent via postal mail.

BTW – a thank you to Marc Standig EA, my former editor at “NJ Taxing Times” and long-time Board member and volunteer with the NJ chapter of NATP for his help in reviewing and “proofing” this handbook. 

The cost of the reprint rights license for this handbook is only $49.95.  Members of the National Association of Tax Professionals receive a 20% - or $10.00 – discount.  Please provide your membership number when ordering. 

Send your check or money order for $49.95 or $39.95, payable to “Taxes and Accounting, Inc”, and your email address and postal address to –

TAXES AND ACCOUNTING, INC

1040 CLIENT HANDBOOK

POST OFFICE BOX A

HAWLEY PA 18428

TTFN

WHAT TO GIVE YOUR TAX PRO

Your tax professional wants to make sure you take advantage of all the deductions and credits to which you are entitled – but he or she can only do this if you give him or her complete and accurate information.  When providing your tax information be sure to include all of the following (if it applies to your situation):

* Full names, as they appear on the Social Security card, Social Security numbers and dates of birth for you, your spouse, and all dependents, and the relationship of all dependents, whether or not, and how long, they lived with you, and if they had health insurance coverage.

* W-2 forms (all copies) and the final pay-stub for the year for all of your employers.  Make a copy of your W-2s to keep with you before sending them to me.

* All 1099s (for interest, dividends, gross proceeds, pensions, distributions from a Qualified Tuition Program, and other income), 1098s (for mortgage interest, contribution of a motor vehicle to charity, student loan interest, and tuition and fees), and K-1s and all attachments (for partnerships, sub-S corporations, estates, and trusts) from all sources.

* Any 1095-A you receive regarding health insurance premiums and advance premium tax credits for insurance purchased through the government Marketplace.  You do NOT need Forms 1095-B and 1095-C to prepare your return.

* All year-end statements and information from brokerage and mutual fund accounts and any AVERAGE COST STATEMENTS received from a mutual fund on the sale of fund shares.

* A detailed listing of-

1. unreimbursed medical expenses, including travel for travel for medical care, local property taxes and state personal property taxes paid, and cash and non-cash charitable contributions.

2. rental income and expenses,

3. self-employment income and expenses, and/or

4. federal and state estimated tax payments.

Your taxpro doesn’t need to see actual bills, receipts, or cancelled checks.  For the most part he or she will just need numbers.  Do not send him or her a pile of medical bills and receipts and insurance statements and expect them to sort through the pile to determine your allowable medical deduction.

Your taxpro also does not need to see proof or acknowledgement of each of your individual cash donations - just need a listing of your contributions.  You should, however, provide any receipts, acknowledgments or listings for non-cash contributions such as clothes, books, household items, furniture, etc. 

When I say “He or she will just need numbers” I mean specific numbers for deductions you are claiming.  “Claim the maximum” or “Whatever I am allowed” or “Same as last year” is not appropriate.  The maximum is what you actually paid – and you are allowed what you actually paid!  Tell your preparer “$1023.50” or “$20.00 per week for 50 weeks” or “4638 miles”!

If any of the following situations apply you will need to provide additional information -

IF YOU SOLD INVESTMENTS – The date of purchase and cost of all investments sold.  This information may be in the Year-End Consolidated Form 1099 Statement you received from the brokerage firm or mutual fund house.  If cost basis information for all trades is not included on this statement have your broker provide you with a “profit and loss” report for all the year’s trades that reconciles to the Form 1099B for each account.  If you sold an investment you inherited, provide the number of shares inherited and date of death of the person from whom they were inherited.  

IF YOU SOLD REAL ESTATE – The Closing/Settlement Statements for both the purchase and sale of the property, plus the cost of improvements made to the property over the years and any expenses of sale paid separate from the closing.

IF YOU PURCHASED REAL ESTATE – The Closing/Settlement Statement for the purchase of the property.  For rental property identify the separate amounts of “assessed value” for land and improvements from the tax bill.

IF YOU RECEIVED DISTRIBUTIONS FROM AN IRA – The year-end statements for all IRA accounts.

IF YOU RECEIVED DISTRIBUTIONS FROM A PENSION PLAN – Did you rolled-over the distribution to an IRA or “take the money and run”?

IF YOU ARE PAYING ALIMONY – The Social Security number of your ex-spouse, the amount of alimony paid for the year, and any other required payments, such as health insurance premiums, real estate expenses, that you are making on behalf of your ex-spouse.  This does NOT apply for any divorce decrees or agreements executed after December 31, 2018.

IF YOU PURCHASED A CAR, TRUCK, SUV, MOTORCYCLE, BOAT OF AIRPLANE – The amount of sales tax paid. 

IF YOU HAVE A MORTGAGE OR HOME EQUITY LOAN OR LINE OF CREDIT – A detailed separate analysis of “acquisition debt” (money borrowed to buy, build or substantially improve the property) and “home equity debt” (money borrowed for any other reason, and any closing costs for refinancing that was added to the loan principal) for your primary residence and any personal-use vacation residences going back to the initial purchase mortgage for each property.  For detailed information see my “Mortgage Interest Guide”.  

IF YOU REFINANCED A MORTGAGE – The Closing/Settlement Statement for the refinance and the term of the new loan. 

 

IF YOU DONATED A CAR TO CHARITY – All the paperwork you received from the charity, especially the Form 1098-C, plus the original cost and date of purchase of the car.

IF YOU HAVE GAMBLING WINNINGS – All W2-Gs, details of all your gambling losses, regardless of the “category” of gambling, and any gambling log you kept. 

IF YOU HAVE DEPENDENTS IN COLLEGE – All Form 1098-Ts received and all the “Burser’s Reports” for the year that show tuition and other payments.  You may be able to print-out a financial report from the college’s website.  Also what was spent on course-related books, supplies, and equipment.  If you have taken a distribution from a Section 529 Qualified Tuition Program include the cost of room and board.

IF YOU PAID FOR CHILD CARE, WHETHER DIRECTLY OR THROUGH A FLEXIBLE SPENDING ACCOUNT – The name, address, Social Security or Employer Identification number, and amount paid for all child-care providers.  If you have more than one child, how much you paid for each child.  You may be able to get detailed statements from the provider(s).   

IF YOU PURCHASED AN ENERGY-EFFICIENT PRODUCT FOR YOUR HOME – A description of the items you purchased, the purchase price, and any Manufacturer’s Certification you received or confirmation that the purchase qualifies. Please independently verify that your purchase qualifies for the credit.

Additional information may be needed for your state tax returns.  Ask your taxpro. 

If this is the first year with a new tax preparer be sure to also give him or her copies of your 2018, 2017, and 2016 federal and state returns.

TTFN

SO YOU WANT TO BE A TAX PREPARER

Have you ever considered becoming a paid tax preparer?  With tax returns more confusing than ever, especially with all the changes made by the GOP Tax Act, taxpayers need the help of tax professionals now more than ever.

I share my advice and comments on the tax preparation business, based on my 47 years in the business, in my book SO YOU WANT TO BE A TAX PREPARER.

This book can also provide help to tax preparers who would like to expand their practice.

Any Frye of the Pronto Tax School had this to say about this book – "Mr. Flach's book . . . should be required reading for anyone who's considering getting into the tax business as a tax preparer."  Click here to read his full review.

In this book I discuss in detail -

·         LEARNING HOW TO PREPARE TAX RETURNS

·         THE PTIN

·         TAX PREPARER MEMBERSHIP ORGANIZATIONS

·         CONTINUING PROFESSIONAL EDUCATION

·         PROFESSIONAL RESPONSIBILITY – ETHICAL STANDARDS AND PRACTICES

·         BUILDING A PRACTICE

·         USING A BLOG TO PROMOTE YOUR TAX PRACTICE

·         GETTING A CREDENTIAL

·         STRUCTURING YOUR TAX PRACTICE

The APPENDIX includes copies of a Code of Ethics and Standard of Professional Conduct, a sample Engagement Letter and the TAX PROFESSIONAL’S ONLINE RESOURCE GUIDE.

The cost of this book is only $5.45 delivered as a pdf email attachment, or $9.45 for a print version sent via postal mail.

Members of the National Association of Tax Professionals receive a 25% discount on both versions.

An e-book version is available for reading on Kindle from AMAZON.COM for $5.99.  Click here for more information.  No discount is available on this option.

To order your copy of this book send your check or money order FOR $5.45 OR $9.45, payable to TAXES AND ACCOUNTING, INCORPORATED, and your email or postal address, to –

TAXES AND ACCOUNTING, INC
SO YOU WANT TO BE A TAX PREPARER

POST OFFICE BOX A

HAWLEY PA 18428

TTFN