Skip to main content

New Jersey Statutes Title 17. Corporations and Institutions for Finance and Insurance 17 § 11D-2

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

No tax preparer shall:

a. Without reasonable cause, fail to promptly, diligently and without unreasonable delay complete a client's tax return;

b. Obtain the signature of a client to a tax return or authorizing document containing blank entries to be completed after the document has been signed;

c. Fail to sign a client's tax return as the tax preparer;

d. Fail or refuse to give a client a copy of any document requiring the client's signature within a reasonable time after the client signs the document;

e. Fail to retain for at least four years a copy of individual income tax returns;

f. Fail to maintain a confidential relationship with a client or former client;

g. Fail to take reasonable measures to maintain the confidentiality of information or documents provided by the client;

h. Produce, authorize, publish, disseminate, circulate, or cause to make any false, deceptive, or misleading statement or representation relating to or in connection with the offering or provision of tax preparation services;

i. Require a client to enter into a refund anticipation loan in order to complete a tax return;

j. Claim, or make representations to a client concerning, credits or deductions for which the tax preparer knows or reasonably should know the client does not qualify;

k. Charge, offer to accept, or accept a fee based on a percentage of an anticipated refund in exchange for tax preparation services;  or

l. Withhold or decline to return to a client documentation provided by the client for use in preparing a client's tax return.

Cite this article: - New Jersey Statutes Title 17. Corporations and Institutions for Finance and Insurance 17 § 11D-2 - last updated February 19, 2021 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard