Income Tax Preparers

RCNY tit. 6, ch. 5, subch. H

in effect

6 RCNY § 5-171 Location.

§ 5-171 Location. Each tax preparer shall prominently and conspicuously post the statement required by § 20-740 of the Administrative Code at the public entrance to the tax preparer's business premises or in the immediate area where consumers arrive and are met for business purposes by the tax preparer.

6 RCNY § 5-172 Form and Content.

§ 5-172 Form and Content. (a) Except as provided in subdivision (b) of this section, the sign shall be composed of proportionately spaced, upper-case black characters, "sans-serif," at least one-half inch (1/2") high on a white background. The lines on the sign shall be spaced at least one-half inch (1/2") apart. (b) The heading "IDENTIFICATION AND QUALIFICATIONS OF TAX PREPARER" shall appear at the top and center of the sign. Subsequent lines shall begin at the left-hand margin of the sign. The first line beneath the heading shall state the full name of the tax preparer. The second and third lines shall state the address at which the tax preparer may be contacted throughout the year. The fourth line shall state the telephone number at which the tax preparer may generally be contacted throughout the year during business hours. The fifth line shall begin with the caption "QUALIFICATIONS:" and be followed by a statement of the tax preparer's relevant training and/or experience. Such statement may consist of characters one-quarter inch (1/4") high. (See Specimens No. I and II appearing below for sample signs.) (c) A partnership, corporation or other business entity operating as a tax preparer may satisfy the disclosure requirements of § 20-740 of the Administrative Code by posting one sign, containing its name, address and phone number as set forth above, and a statement of the minimum qualifications possessed by all individuals who prepare or assist in the preparation of tax returns as an agent or employee of the partnership, corporation or other business entity. (See Specimen No. II.) (d) The sign shall not contain language which falsely indicates that a tax preparer is licensed or in any manner approved or authorized to do business by the City of New York Specimen No. I IDENTIFICATION AND QUALIFICATIONS OF TAX PREPARER JANE DOE 1 MAIN ST. BRONX, NY 11111 212-555-5555 QUALIFICATIONS: DEGREE IN TAX PREPARATION FROM ABC COLLEGE AND FOUR YEARS EXPERIENCE IN PREPARING TAX RETURNS AT DEF TAX SERVICES. Specimen No. II IDENTIFICATION AND QUALIFICATIONS OF TAX PREPARER XYZ TAX PREPARERS, INC. 1 MAIN ST. NEW YORK, NY 10000 212-555-0000 QUALIFICATIONS: EACH INDIVIDUAL WHO PREPARES TAX RETURNS FOR XYZ TAX PREPARERS, INC. HAS AT LEAST SIXTY HOURS OF CLASSROOM TRAINING CONDUCTED BY XYZ TAX PREPARERS, INC.

6 RCNY § 5-173 Consumer Bill of Rights Regarding Tax Preparers.

§ 5-173 Consumer Bill of Rights Regarding Tax Preparers. (a) Each tax preparer must post a sign provided by the Department stating: "By law, tax preparers must give you a free, current, and legible copy of the Consumer Bill of Rights Regarding Tax Preparers before beginning any discussions about tax preparation services. The tax preparer must let you review that document and answer any questions you have. To file a complaint about this business, contact 311 or visit DCA's website." (1) The sign must measure at least 17 inches wide by 11 inches tall. (2) The sign must be: (i) posted prominently and conspicuously at the public entrance to the tax preparer's business premises or in the immediate area where consumers arrive and are met for business by the tax preparer; and (ii) in English and in any other language which the tax preparer uses to attract customers, provided that the Department has made available a translation of such sign into that language. (b) Prior to any discussion with the consumer, each tax preparer must give to each consumer a free, current, and legible copy of the consumer bill of rights regarding tax preparers in English and in the primary language spoken by the consumer, if the Department has made available a translation of such consumer bill of rights in such language. (Added City Record 12/14/2017, eff. 1/13/2018)

Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-19719Fetched: 10/24/2026