Connecticut General Statutes 12-790b – Written disclosure by tax preparer prior to providing tax preparation services
Current as of: 2023 | Check for updates
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Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes:
Terms Used In Connecticut General Statutes 12-790b
- Person: means a person as defined in §. See Connecticut General Statutes 12-701
- Taxpayer: means any person, trust or estate subject to the tax imposed under this chapter. See Connecticut General Statutes 12-701
(1) The tax preparer’s name, principal business address and primary business telephone number;
(2) An estimate of the total charge for completion of all requested tax preparation services; and
(3) A warranty that the tax preparer shall, by encryption or other means, provide for the secure storage and transmission of a taxpayer‘s personal and tax record information.