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Level 3
September 12, 2025
Question

Unauthorized Filing of a 990

  • September 12, 2025
  • 1 reply
  • 13 views

A client was provided a PDF copy of tax exempt retrurn for review,  The return however was not yet E-filed transmitted through ProSeries by the preprarer.

Can the client file the PDF copy return with IRS through another preprarer without consent?

1 reply

BobKamman
Level 15
September 12, 2025

Why not?  But the former client might still owe a fee to the first preparer, who as with any contract can choose how to pursue collection. 

CPR-27Author
Level 3
September 12, 2025

Good point.  But how would they be able to transmit the return with the former preparer PIN credentials and signature on it.  Wouldn't that be illegal?

George4Tacks
Level 15
September 12, 2025

They could not e-file the pdf. They could mail the pdf, IF the preparer name is printed in the preparer signature area. That printed signature is considered a signature. As Bob stated, there could be a contractual violation, as well as a moral one. 

You, as another preparer could use that pdf to reconstruct the return and do the e-file. You would also be responsible for the content of the return as created by you. 

Answers are easy. Questions are hard!