Potential Problem

[LawrenceGR]

My daughter and son-in-law are getting divorced; I have done their taxes since they have been married. I have a request for past year’s tax returns, I have asked to have that request in writing. The question is, do both parties have to sign the request? Another question if I get a subpoena can I still charge a reprint fee? I don’t like any part of this.

[jimmcg]

My daughter and son-in-law are getting divorced; I have done their taxes since they have been married. I have a request for past year’s tax returns, I have asked to have that request in writing. The question is, do both parties have to sign the request? Another question if I get a subpoena can I still charge a reprint fee? I don’t like any part of this.

Both parties to the joint return have joint and several rights and liabilities pertaining to the return. It certainly would be a good idea to get any requests specifically in writing however either party can sign and request the specific joint returns under their joint and several rights. As to charging reprint fees I will leave that answer to the more astute among us. Also as an aside be careful going forward; both parties will have conflicting interests in the tax consequences related to any nogotiated divorce settlement. Only a fool would choose to try to represent two parties with conflicting interests.

[ChEAr$]

Not even if you are a paid preparer, you are not obligated to furnish copies to either party,
with or without permission.

[OtisMozzetti]

Not even if you are a paid preparer, you are not obligated to furnish copies to either party,
with or without permission.

A paid preparer does have to furnish a copy at or before the time that the return is presented to the taxpayer(s) for signature. After that, there isn't an obligation to provide a copy. However, for any clients, and especially in this touchy situation, I would oblige either spouse with a copy of the return perhaps for a very reasonable fee once that spouse's identity and request is well documented. To refuse to release a copy would be to wave a red flag at the spouse who is requesting a copy and might be thrown back in your face if and when there are accusations made about conflict of interest.

[ChEAr$]

A paid preparer does have to furnish a copy at or before the time that the return is presented to the taxpayer(s) for signature. After that, there isn't an obligation to provide a copy. However, for any clients, and especially in this touchy situation, I would oblige either spouse with a copy of the return perhaps for a very reasonable fee once that spouse's identity and request is well documented. To refuse to release a copy would be to wave a red flag at the spouse who is requesting a copy and might be thrown back in your face if and when there are accusations made about conflict of interest.

Lest anyone get the wrong impression, I generally will furnish a copy to either or both
spouses, since both need to give a copy to his/her lawyer. AND, without charge.

[S T]

Sorry Harlan

I agree with Otis M

Not even if you are a paid preparer, you are not obligated to furnish copies to either party,
with or without permission.
__________________
ChEAr$,
Harlan Lunsford, EA n LA

As a paid preparer of the return we are "required" to furnish a copy of the tax return to the taxpayer - however, we are not "obligated to furnish" any additional copies, such as when they are lost, taxpayer too lazy, misplaced, 3 years later, etc.

IRC Sec. 6107. Tax return preparer must furnish copy of return
to taxpayer and must retain a copy or list

(a) Furnishing copy to taxpayer
Any person who is a tax return preparer with respect to
any return or claim for refund shall furnish a completed copy of
such return or claim to the taxpayer not later than the time such
return or claim is presented for such taxpayer's signature.
(b) Copy or list to be retained by tax return preparer
Any person who is a tax return preparer with respect to a
return or claim for refund shall, for the period ending 3 years
after the close of the return period -
(1) retain a completed copy of such return or claim, or retain,
on a list, the name and taxpayer identification number of the
taxpayer for whom such return or claim was prepared, and
(2) make such copy or list available for inspection upon
request by the Secretary.
(c) Regulations
The Secretary shall prescribe regulations under which, in cases
where 2 or more persons are tax return preparers with
respect to the same return or claim for refund, compliance with the
requirements of subsection (a) or (b), as the case may be, of one
such person shall be deemed to be compliance with the requirements
of such subsection by the other persons.
(d) Definitions
For purposes of this section, the terms ''return'' and ''claim
for refund'' have the respective meanings given to such terms by
section 6696(e), and the term ''return period'' has the meaning
given to such term by section 6060(c).

I am also in agreement that as a tax preparer, we do what needs to be done to make the transition of divorice, separation or any other marital status change the easiest. The last any one of us needs is an Attorney or the Court issuing Summons

LGR in your case, I would just make some copies of the last couple years, and make sure the daughter and the soon to be ex-son-in- law have them. Have each sign the request for additonal copies, also a receipt form for your file and and them maybe even give them each a PDF copy on Disk for future reference-then just move forward.

My experience on subpoena, is that yes I can charge a fee and I have been paid

Sandy

[LawrenceGR]

12 Years

I have had a request for the past 12 years from my soon to be ex son-in-law, that's a tall order! I will have to go back and install 8 or 9 years of software to reproduce those returns. My daughter has not requested any past years reprints. Thanks to all of you.

[Corduroy Frog]

Go to IRS

Installing software is not a guaranteed thing, if you have newer hardware.

If IRS has copies available, he should pay the cost of getting this from them.

Or you may charge the court the cost of a computer expert under subpoena.

Sorry you're having to go through this. These things are never easy and have
grueling personal effects when in your family. Best wishes to you.

[Jiggers]

Copy of return

I have had a request for the past 12 years from my soon to be ex son-in-law, that's a tall order! I will have to go back and install 8 or 9 years of software to reproduce those returns. My daughter has not requested any past years reprints. Thanks to all of you.

I would advise him that the IRS charges $57.00 per copy. I would then advise him what your cost would be. His choice!

I would also tell him that the IRS may not have 12 years of returns in their file.

I keep 5 years of client reurns.

I would also get the fee up front!

[luke]

12 years

is NOT a reasonable request (from family or NOT) - I would provide copies of whatever printed copies I still had on hand and EXPLAIN that those are the ONLY copies I still have!
I agree with others that even attempting to re-install "ancient" software would not be a good idea

[Uncle]

I am glad

I have had a request for the past 12 years from my soon to be ex son-in-law, that's a tall order! I will have to go back and install 8 or 9 years of software to reproduce those returns. My daughter has not requested any past years reprints. Thanks to all of you.

I am glad I keep electronic copies. I have a copy of all tax returns and supporting documents from all clients back to 1972. Twelve years would be highly unusual, but would certainly be no problem.

[ChEAr$]

Lest anyone get the wrong impression, I generally will furnish a copy to either or both
spouses, since both need to give a copy to his/her lawyer. AND, without charge.

However, IF 12 years were involved, and IF I even had retained copies that far back (5 years is my norm), I certainly would be inclined to charge a printing fee.

Thought only one year's copy was involved.

[Burke]

I am going to assume in this situation, that perhaps they were married 12 (?) years and since MFJ usually is provided only one copy of each year's return, that perhaps she has all of them and he has none? Or that he just wants the returns to document how much income each of the parties brought to the marriage for settlement purposes. In any event, charge a reasonable copy fee that you would charge anyone else for that process. And I would provide only the ones for which I actually had a copy without installing old software.

[Burke]

I am glad I keep electronic copies. I have a copy of all tax returns and supporting documents from all clients back to 1972. Twelve years would be highly unusual, but would certainly be no problem.

Wow. I would think you would be an exception, although I do have print copies of returns & documents for a few current clients back to 1978.

[OtisMozzetti]

....
My experience on subpoena, is that yes I can charge a fee and I have been paid

Sandy

My tax client found out that his checking account had been levied against by the State Tax Authority (the Calif. FTB). It turned out that the auto which he thought he had transferred to a new owner had not promptly paid its vehicle registration fees, so the Dept. of Motor Vehicles levied my tax client's checking account. The interesting point is that the Bank added its own $100.00 service charge to the amount levied.