2005 Idaho Code - 48-603B — UNFAIR TAX RETURN PREPARATION PRACTICES

                                  TITLE  48
                        MONOPOLIES AND TRADE PRACTICES
                                  CHAPTER 6
                           CONSUMER PROTECTION ACT
    48-603B.  UNFAIR TAX RETURN PREPARATION PRACTICES. (1) As used in this
section, unless the context otherwise requires:
    (a)  "Tax preparer" means a person who, for a fee, engages in the business
    of assisting with, or preparing, federal, state, or local government
    income tax returns.
    (b)  "Fee" means any moneys or valuable consideration paid or promised to
    be paid for services rendered or to be rendered by any person or persons
    functioning as or conducting the business of a tax preparer.
    (2)  The following acts or omissions related to the conduct of the
business of the tax preparer, which are done by the tax preparer or any
employee, partner, officer, or member of the tax preparer are unlawful:
    (a)  Making or authorizing in any manner or by any means whatever any
    statement written or oral which is untrue or misleading.
    (b)  Causing or allowing a consumer to sign any document in blank relating
    to a tax return thereof.
    (c)  Failing or refusing to give to a consumer a copy of any document
    requiring his signature, as soon as the consumer signs such document.
    (d)  Failing to maintain a copy of any tax return prepared for a consumer
    for the applicable statute of limitation period on federal tax returns and
    state tax returns.
    (e)  Making false promises of a character likely to influence, persuade,
    or induce a consumer to authorize the tax preparation service.
    (3)  (a)  It is unlawful for any person, including an individual, firm,
    corporation, association, partnership, joint venture, or any employee or
    agent therefor, to use or disclose any information obtained in the
    business of preparing federal or state income tax returns or assisting
    taxpayers in preparing such returns unless such use or disclosure is
    within any of the following:
         (i)   Consented to in writing by the taxpayer in a separate document.
         (ii)  Expressly authorized by state or federal law.
         (iii) Necessary to the preparation of the return.
         (iv)  Pursuant to court order.
    (b)  For the purposes of this section, a person is engaged in the business
    of preparing federal or state income tax returns or assisting taxpayers in
    preparing such returns if he does either of the following:
         (i)   Advertises, or gives publicity to the effect that he prepares
         or assists others in the preparation of state or federal income tax
         returns.
         (ii)  Prepares or assists others in the preparation of state or
         federal income tax returns for compensation.
    (4)  (a)  It is unlawful for any person, including any individual,
    association, partnership, joint venture, or any employee or agent
    therefor, to fail to sign any state income tax return, or to fail to
    include his name, address, and social security number or preparer
    identification number issued under 26 U.S.C. 6109 on any state income tax
    return, which he prepares for another for compensation, or which he
    assists another in the preparation of for compensation.
    (b)  It is unlawful for any corporation to fail to include its name and
    address on any state income tax return which it prepares for another for
    compensation, or which it assists another in the preparation of for
    compensation.
    (5)  A person who renders mere mechanical assistance in the preparation of
a return, declaration, statement, or other document is not considered, for the
purposes of this section, as preparing the return, declaration, statement or
other document.