Tax Preparation Engagement Letter

Thank you for choosing Tew Financial LLC to assist you with your taxes. This letter confirms the terms of our engagement with you and outlines the nature and extent of the services we will provide.

We will prepare your federal and state income tax returns. We will depend on you to provide the information we need to prepare complete and accurate returns. We may ask you to clarify some items but will not audit or otherwise verify the data you submit. An Organizer is available to help you collect the data required for your return. The Organizer will help you avoid overlooking important information. By using it, you will contribute to the efficient preparation of your returns and help minimize the cost of our services.

We will perform accounting services only as needed to prepare your tax returns. Our work will not include procedures to find defalcations or other irregularities. Accordingly, our engagement should not be relied upon to disclose errors, fraud, or other illegal acts, though it may be necessary for you to clarify some of the information you submit. We will inform you of any material errors, fraud, or other illegal acts we discover.

The law imposes penalties when taxpayers underestimate their tax liability. Contact us if you have concerns about such penalties.

Should we encounter instances of unclear tax law, or of potential conflicts in the interpretation of the law, we will outline the reasonable courses of action and the risks and consequences of each. We will ultimately adopt, on your behalf, the alternative you select.

Our fee is based on the time required at standard billing rates plus out-of-pocket expenses. Invoices are due and payable upon presentation. All accounts not paid within thirty (30) days are subject to interest charges to the extent permitted by state law.

We retain copies of your records and our work papers from your engagement for up to seven years, after which these documents will be destroyed.

If you have not selected to e-file your returns with our office, you will be solely responsible to file the returns with the appropriate taxing authorities. Review all tax-return documents carefully before signing them. Our engagement to prepare your tax returns will conclude with the delivery of the completed returns to you, or with e-filed returns, with your signature and our subsequent submission of your tax return.

To affirm that this letter correctly summarizes your understanding of the arrangements for this work, sign this letter in the spaces indicated. 

Thank you for the opportunity to be of service. If you have any questions, contact my office at 269-281-3903.

Sincerely,
Mark Tew CPA
Tew Financial LLC

Disclosure Consent Form

We are well aware of the rules and restrictions involving the use and/or disclosure of your return information, and we take our obligations seriously. This letter is to bring you up to date on the rules that we must follow when handling your tax return information. 

Client Disclosure and Consent.
The IRS has added provisions to the Tax Code designed to provide added safeguards regarding the transfer and use of your personal tax return information. The rules reaffirm that you control your tax return information, not us or the IRS. The rules ensure that you know who your tax return information may be shared with, with and without your consent, and when it may be shared with and without your consent.

These new rules give you even greater control over the use of your tax return information. Unless the law allows us otherwise (in very limited circumstances), we cannot disclose, without your signed permission, your tax return information to third parties for purposes other than for the purposes of preparing your tax return.

What is “Tax Return Information?”
Tax return information is all the information we obtain from you or other sources in any form or manner that is used to prepare your income tax return or is obtained in connection with the preparation of your return. It also includes all computations, worksheets, and printouts preparers create; correspondence from IRS during the preparation, filing and correction of returns; statistical compilations of tax return information; and tax return preparation software registration information. The rules allow us to make two types of disclosures: 

(1) Certain disclosures requiring your consent; and

(2) Certain permissible disclosures without your consent.

Disclosures/Uses That Do Not Require Your Consent.
The only disclosures of your tax return information that we can make without your consent are to: 

• The IRS and other taxing jurisdictions
• Disclosures permitted under another provision of the Tax Code 
• The courts 
• Disclosures for the purpose of obtaining legal advice
• In limited circumstances, other U.S.-based tax return preparers assisting in the preparation of your return

Disclosures/Uses Requiring Your Consent.
We must obtain your consent to disclose or use your return information to any third-party who is not a U.S. return preparer assisting in the preparation of your return. For example, if your mortgage lender, attorney, or bank contacts our office for information about your return, or asks for information from it, we must obtain your written consent beforehand. Moreover, you can establish the time at which you would like the consent to expire in the form itself. If you do not provide a specific date, your consent will lapse one year after the day you signed the form.

Consents to disclose or use your tax return information — paper or electronic — must contain certain specific information. Every consent form must include: 

• The tax preparer’s name and the taxpayer’s name 
• The nature of the disclosure(s)
• To whom the disclosures will be made
• Details on the information being disclosed
• The particular use authorized
• The product or service for which the tax return information will be used

If you have any questions about the rules regarding use and disclosure of your tax return information, please contact us as we’d be happy to address any concerns you may have.

Consent to disclosure of tax return information under IRC Section 7216 Disclosure Consent Requirements

In line with the IRS code and Federal law in the US, we request that you provide consent to us so that we can share your data with our international tax team to ensure your tax return is compliant.

Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose your tax return information to third parties for purposes other than those related to the preparation and filing of your tax return without your consent. If you consent to the disclosure of your tax return information, Federal law may not protect your tax return information from further use or distribution.

You are not required to complete this form. Because our ability to disclose your tax return information to another tax return preparer affects the tax return preparation service(s) that we provide to you and its (their) cost, we may decline to provide you with tax return preparation services or change the terms (including the cost) of the tax return preparation services that we provide to you if you do not sign this form. If you agree to the disclosure of your tax return information, your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year from the date of signature.

This consent to disclose may result in your tax return information being disclosed to a tax return preparer located outside the United States, including your personally identifiable information such as your Social Security Number (“SSN”). Both the tax return preparer in the United States that will disclose your SSN and the tax return preparer located outside the United States that will receive your SSN maintain an adequate data protection safeguard (as required by the regulations under 26 U.S.C. section 7216) to protect privacy and prevent unauthorized access of tax return information. If you consent to the disclosure of your tax return information, federal agencies may not be able to enforce United States laws that protect the privacy of your tax return information against a tax return preparer located outside of the United States to whom the information is disclosed.

If you agree to allow Tew Financial LLC to disclose your tax return information to Tew Financial LLC employees and contractors for the purpose of providing assistance in the preparation of your individual income tax returns, please sign and date this form.

If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484, or by email at complaints@tigta.treas.gov.