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La Circular 230, Subparte B, prohbe cobrar tarifas por la preparacin de una declaracin de impuestos si las tarifas son: En exceso de la tarifa

La Circular 230, Subparte B, prohbe cobrar tarifas por la preparacin de una declaracin de impuestos si las tarifas son:

En exceso de la tarifa de mercado en el rea determinada para servicios similares.

Basado en un porcentaje del reembolso recibido.

Mayor para declaraciones preparadas por agentes inscritos que por preparadores no inscritos.

En funcin del nmero de horas trabajadas para preparar la declaracin.

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