Division of Occupational and Professional Licensing

 

Complaints - Maryland Board of Individual Tax Preparers

 

A complaint is to be based on circumstances that occurred in an engagement involving services provided by a tax return preparer. The Board is not authorized by law to resolve fee disputes or award money to complainants.

Complete the Board of Individual Tax Preparers complaint form online. If you do not know the registration number of the Tax Preparer, use the Individual Tax Preparer Public Query to find it if the person is registered in Maryland.

  • Complaints are reviewed to determine whether the complaint falls within the jurisdiction of the Board.
  • If the Board has jurisdiction and after it receives documentation involved in the complaint from the complainant, a notice of complaint is sent to the CPA with a request to respond to the Board.
  • If the complaint involves a tax return filed with the Office of the Comptroller, please complete the Tax Information Authorization Affidavit. This affidavit will authorize the Comptroller to release your tax return to the Board so that it may thoroughly evaluate your complaint.
  • The Complaint Committee will review the issues identified in the complaint, the CPA’s response, and the relevant provisions of the Maryland Public Accountancy Act, professional accounting standards and Board regulations.
  • If the Complaint Committee determines that a violation may have occurred, the facts are reviewed by the Office of Attorney General to determine whether sufficient evidence exists to proceed with a formal hearing. When the facts do not support a violation, the case is closed.
  • If the Office of the Attorney General determines sufficient evidence exists, formal charges will be made against the tax preparer and a formal hearing will be held before the Board. The Board may reprimand, suspend, or revoke a license, and or instead assess a fine of up to $5,000.00 per violation.
  • A complainant may request an inspection of certain documents maintained by the Commission as part of the Respondent's registration file so long as the request is limited to documents relating to the complaint and for which inspection is allowed under the Maryland Public Information Act and the Department's regulations.
  • All formal disciplinary actions taken by the Board are published at Disciplinary Actions.

Other Agencies that May be Able to Help:
Internal Revenue Service Tax Fraud Hotline - 1 - 800 - 825 - 0433
Maryland Consumer Protection Division