§ 20-740 Disclosure.
AC § 20-740
Editor's note: this section has been amended by L.L. 2025/168, 11/28/2025, eff. 5/27/2026. a. A tax preparer who is required, pursuant to federal, state or local law or regulation, to sign income tax returns as a preparer shall prominently and conspicuously post on the business premises an identification and qualification statement. The statement shall include, but is not limited to, the name of the tax preparer, an address and phone number at which the tax preparer can be contacted throughout the year, and a statement of any qualifications possessed by the tax preparer, which may include a statement of satisfactory completion of an educational or training program in income tax law, theory or practice by the preparer. b. The tax preparer shall provide the customer with a receipt containing an address and phone number at which the preparer can be contacted throughout the year.
