Income Tax Preparation

CEL Financial Services - Income Tax Preparation - Mobile Tax Preparer - Serving Fillmore, CA

IRS Registered Tax Preparer

IRS Registered Tax Preparer

What is an IRS Registered Tax Return Preparer (RTRP)?

As an IRS Registered Tax Return Preparer I (Christopher Lee):

  • Have the right to prepare and sign tax returns and claims for refund
  • May represent clients before the IRS during audits of tax returns I prepare
  • Follow the rules established in Treasury Department Circular 230
  • Have passed the IRS RTRP Competency Test and a tax compliance check
  • Adhere to ethical standards
  • Complete 15 hours of continuing education each year, including:
    • 2 hours of ethics
    • 3 hours of federal tax law updates
    • 10 hours of other federal tax law
  • Have obtained a Preparer Tax Identification Number (PTIN)
  • Have received a Registered Tax Return Preparer certificate from the IRS

My IRS Registered Tax Return Preparer Certificate

IRS Registered Tax Return Preparer Certificate

If you have any questions about my credentials or would like to setup an appointment, please contact me.


CTEC Registered Tax Preparer

What is a CTEC Registered Tax Preparer?

A CRTP is an individual registered with the California Tax Education Council (CTEC). As a CTEC Registered Tax Preparer (#A166198) I (Christopher Lee):

  • Must register as a tax preparer with the California Tax Education Council (CTEC)
  • Must maintain a $5,000 tax preparer bond issued by a surety company admitted to do business in California. A tax preparer shall provide to the surety company proof that he or she is at least 18 years of age before a bond can be issued
  • Must identify to the surety company all preparers employed or associated with the tax preparer securing the bond. Must file an amendment to the bond within 30 days of any change in the information provided in the bond
  • Must not conduct business without having a current surety bond in effect
  • Must cease doing business as a tax preparer upon cancellation or termination of bond until a new bond is obtained
  • Must furnish evidence of a current bond upon the request of any state or federal agency or law enforcement agency
  • Must prior to rendering any tax preparation services, provide the customer, in writing, with the tax preparer's name, address, telephone number, and evidence of compliance with the bonding requirement
  • Must not make fraudulent, untrue, or misleading statements or representations that are intended to induce a person to use their tax preparation services
  • Must not obtain the signature of a customer on a tax return or authorizing document that contains blank spaces to be filled in after it has been signed
  • Must not fail or refuse to give a customer,a copy of any document requiring the customer's signature, within a reasonable time after the customer signs
  • Must not fail to maintain a copy of any tax return prepared for a customer for four years from the later of the due date of the return or the completion date of the return
  • May not engage in advertising practices that are fraudulent, untrue, or misleading, including assertions that the tax preparer bond in any way implies licensure or endorsement of a tax preparer by the State of California
  • Must not violate provisions of Section 17530.5 or 7216 of Title 26 of the United States Code prohibiting tax preparers from disclosing any information obtained in the business of preparing federal or state income tax returns unless (1) consented to, in writing, by the taxpayer in a separate document; (2) expressly authorized by law; (3) necessary for the preparation of the return; and, (4) pursuant to court order
  • Must not fail to sign a customer's tax return when payment for services rendered has been made
  • Must not fail to return, upon demand by or on behalf of a customer, records or other data provided to the tax preparer by the customer
  • Must not give false or misleading bond information to a consumer or give false or misleading information to a surety company in obtaining their tax preparer bond
  • Must apply for their Certificate of Completion within 18 months after completing their 60 hours of qualifying education from an approved provider
  • Must complete, on an annual basis, not less then 20 hours of continuing education from an approved curriculum provider (10 hours federal tax law, 2 hours ethics, 3 hours federal tax update and 5 hours California)

From the CTEC Tax Preparer Code of Conduct. To verify me and my CTEC registration status go to the CTEC website www.ctec.org or click here. My CTEC ID is #A166198.

If you have any questions about my credentials or would like to setup an appointment, please contact me.

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