I want to file a tax return anyway. But all the information is in CPA's office.
He is doing my Sales Tax return and Employer tax return for me.
I am afraid if I request all my past tax information(Bank Statement, expenses, etc), he's not gonna do even sales's tax/ employer tax return for me. Give me the best option I need to take an action.
You need to get all of your records and retain a new CPA. Since your returns that were not filed are for 5 years, part of the team should be a tax attorney to assist you in rectifying this situation. As my colleague states you are entitled to your records. You need to get them and get qualified help who will promptly and properly get you back on track. Honestly, you do not want this person doing your returns...... Move on, and move fast!
Treasury Department Circular No. 230 § 10.28 governs return of client’s records.
It states:
"(a) In general, a practitioner must, at the request of a client, promptly return any and all records of the client that are necessary for the client to comply with his or her Federal tax obligations. The practitioner may retain copies of the records returned to a client. The existence of a dispute over fees generally does not relieve the practitioner of his or her responsibility under this section. Nevertheless,
if applicable state law allows or permits the retention of a client’s records by a practitioner in the case of a dispute over fees for services rendered, the practitioner need only return those records that must be attached to the taxpayer’s return. The practitioner, however, must provide the client with reasonable access to review and copy any additional records of the client retained by the practitioner under state law that are necessary for the client to comply with his or her Federal tax obligations.
(b) For purposes of this section — Records of the client include all documents or written or electronic
materials provided to the practitioner, or obtained by the practitioner in the course of the practitioner’s representation of the client, that preexisted the retention of the practitioner by the client. The term also includes materials that were prepared by the client or a third party (not including an employee or agent of the practitioner) at any time and provided to the practitioner with respect to the subject matter of the representation. The term also includes any return, claim for refund, schedule, affidavit, appraisal or any other document prepared by the practitioner, or his or her employee or agent, that was presented to the client with respect to a prior representation if such document is necessary for the taxpayer to comply with his or her current Federal tax obligations. The term does not include any return, claim for refund, schedule, affidavit, appraisal or any other document prepared by the practitioner or the practitioner’s firm, employees or agents if the practitioner is withholding such document pending the client’s performance of its contractual obligation to pay fees with respect to such document.
The State Board of Accountancy also has rules governing return of documents.
IMMEDIATELY hire a tax LAWYER. Because you have more than 3 years returns not filed, there may be a criminal issue. Have the attorney contact the CPA to get the records. The Tax Attorney can direct you to a new CPA to prepare your returns.
Good luck!
Ron Cappuccio
