EIC -WAGES $13k, EIC = $5036

[solomon]

I am with Black Bart. Too many preparers have bought into the Administration line that preparers are "partners" with the IRS.

Title 31 Part 10 - 10.34

(d) Relying on information furnished by clients. A practitioner advising a client to take a position on a tax return, document, affidavit or other paper submitted to the Internal Revenue Service, or preparing or signing a tax return as a preparer, generally may rely in good faith without verification upon information furnished by the client. The practitioner may not, however, ignore the implications of information furnished to, or actually known by, the practitioner, and must make reasonable inquiries if the information as furnished appears to be incorrect, inconsistent with an important fact or another factual assumption, or incomplete.

Regarding EIC under §1.6695, when one reads the examples pertaining to the preparer relying in good faith without verification of the taxpayer's information, those examples are so grossly inconsistent that a first year preparer would make additional inquiry.

None of the examples hint at getting into the life of the taxpayer. The preparer is not the "partner" of an auditor.