Tax preparation errors.

A tax preparation error is a mistake by the person or firm you paid to prepare or file a return. Concerns often involve:

• Income left off the return, such as a missed wage or investment form
• Deductions or credits claimed without support, or ones you qualified for that were missed
• The wrong filing status
• Math, data entry, or transcription mistakes
• A return or extension that wasn’t filed on time, or at all
• A tax payment you gave the preparer that was never sent to the IRS

Some of these overlap with misconduct the IRS itself tracks. Its list includes a preparer who “agrees to file return but doesn’t,” one who “doesn’t remit payment for taxes due,” and one who changes a client’s documents or claims false deductions (IRS: Tax return preparer misconduct).

When a preparer makes a mistake, the IRS usually bills the taxpayer, not the preparer.

The IRS says reliance on a tax professional generally isn’t a valid reason for filing or paying late, and that you “should know what your tax preparer files and get proof that your return or payment is sent on time” (IRS: Penalty relief for reasonable cause). On preparers who won’t sign a return, it says “the taxpayer is legally responsible for what is filed” (IRS).

That doesn’t settle whether the preparer is responsible to you. It means the IRS side and the question of the preparer’s responsibility run on separate tracks, and an attorney looks at the second one.

Attorneys, CPAs, and enrolled agents, among others, may practice before the IRS under federal rules (31 C.F.R. § 10.3). Those rules require a practitioner to exercise due diligence in preparing and filing returns (31 C.F.R. § 10.22), and one who knows a client made an error or omission on a return must promptly tell the client and explain the consequences (31 C.F.R. § 10.21).

Not every preparer holds a credential. The IRS says anyone can be a paid tax return preparer as long as they have a Preparer Tax Identification Number, and it keeps a directory of preparers who hold credentials it recognizes (IRS: Choosing a tax professional). These rules shape discipline. Whether breaking one supports a malpractice claim depends on your state’s law.

• What the preparer agreed to do, such as prepare the return, file it, file an extension, or send a payment
• What you gave them, and when. The IRS itself considers whether you provided all needed information when you relied on an advisor
• The filed return compared with what it should have said
• The loss: penalties and interest, the cost of correcting the return, or a refund you could no longer claim
• Timing: when the error happened, when you learned of it, and which deadlines apply

If a return has a mistake, you may need to amend it. Individuals use Form 1040-X. The IRS says that, generally, to claim a refund you must file an amended return within 3 years after you filed the original return or 2 years after you paid the tax, whichever is later, and that a change to your federal return may affect your state taxes (IRS: File an amended return).

You can also ask the IRS to reduce or remove certain penalties. For accuracy-related penalties, the IRS considers factors that include the steps you took to seek help from a tax advisor and, if you relied on one, whether you provided all needed information and whether the advisor was competent and experienced with the situation (IRS: Penalty relief for reasonable cause). If the IRS can’t approve relief over the phone, it says you can ask in writing with Form 843 (IRS: Penalty relief).

Correcting a return and seeking relief don’t decide whether the preparer is responsible for what’s left, so keep records of every step.

The IRS takes reports of paid preparer misconduct on Form 14157, Return Preparer Complaint. If you’re an individual filer and your preparer altered your tax data, misdirected your refund, or filed a Form 1040 series return without your knowledge or consent, Form 14157-A asks the IRS to correct your account. The IRS says Form 14157-A requires significant evidence and isn’t available for business accounts (IRS: Tax return preparer misconduct).

If the preparer is a CPA, you can also contact the state board of accountancy. Florida’s Board of Accountancy may discipline a CPA for “negligence, incompetency, or misconduct, in the practice of public accounting” (Fla. Stat. § 473.323(1)(g)). See the accounting malpractice guide for more on complaints.

• A copy of the return as it was filed, and the copy the preparer gave you, if they differ
• Every IRS or state notice, in date order
• The forms and records you gave the preparer, and when you sent them
• Your engagement letter, invoices, and messages with the preparer
• Proof of any payment you gave the preparer to send to the IRS

You can get transcripts of past returns, tax account information, and wage and income statements from the IRS online or by mail. For a photocopy of a return, the IRS points to Form 4506 (IRS: Get your tax records and transcripts). A practitioner must also, at your request, promptly return your records needed for your federal tax obligations (31 C.F.R. § 10.28).

We wrote this page from the primary sources below and checked it against them on September 25, 2026.

• IRS, Tax return preparer misconduct: types of misconduct and Forms 14157 and 14157-A
• IRS, Penalty relief for reasonable cause: reliance on a tax professional and advisor factors
• IRS, Penalty relief: requesting relief and Form 843
• IRS, Understanding your IRS notice or letter: responding by the due date
• IRS, File an amended return: Form 1040-X and refund timing
• IRS, Get your tax records and transcripts: transcripts and Form 4506
• IRS, Choosing a tax professional: PTIN and credential directory
• 31 C.F.R. § 10.3: who may practice before the IRS
• 31 C.F.R. § 10.21: duty to advise a client of errors
• 31 C.F.R. § 10.22: due diligence
• 31 C.F.R. § 10.28: return of client records
• Fla. Stat. § 473.323: grounds for CPA discipline in Florida

We are not attorneys, and this page is not legal advice. Laws change and differ from state to state. If anything here is out of date or wrong, email support@malpracticeattorneys.com with the page name, and we’ll review it and update the page.