What would you do?

New client. I told her to bring last year tax return. But she only had the the first two pages Form 1040 when she came. She has a rental so I will need the assets information. She does not want to go back to her former tax preparer to request for copy as it is going to be an uneasy meeting since the former tax preparer will know right away that she is not hiring him this year.

What other options do we have here? Would you call the former tax preparer for her?

First thing I would do is change the title of the topic to something that describes the issue. It'll attract more attention.

Simply obtain a power of attorney and call IRS practitioner hotline(when they reopen) and request a 2018 tax return transcript. And yes I would have no issues with emailing or calling prior accountant and respectfully requesting a copy of last year's tax return. It's common etiquette for an accountant to give another accountant a copy of prior year return if respectfully requested.

It's common etiquette for an accountant to give another accountant a copy of prior year return if respectfully requested.

Wouldn't the prior accountant need to receive a §7216 disclosure consent?

Perhaps, in that case a call to accountant coordinating the transaction should be enough. Not sure why a client should be afraid how an accountant would react to requesting a copy of their prior year return. I get a decent amount of requests for copy of a return and many times it's not even because they are leaving, it could be for a loan approval, application and sometimes they are leaving. No reason for an accountant to get upset if a client leaves here and there. It's nothing personal

A return transcript may or may not provide the necessary information. If the client doesn't wish to do it, you should contact the prior preparer.

It's common etiquette for an accountant to give another accountant a copy of prior year return if respectfully requested.

Wouldn't the prior accountant need to receive a §7216 disclosure consent?

Yes. Since the consent takes time to prepare, I would inform the client what my rates would be. Maybe that would get her to call and get a copy of the return that she paid for. Unless she hasn't paid for it?

Thanks Cathy. The question was meant to be rhetorical, but I was starting to question myself reading this discussion.

If she had the copies of the first two pages, the rest of the return is probably where she found those. Ask her if the previous preparer gave her a folder, envelope, etc., with a complete copy of the return.

Now if something is missing from the complete copy such as the depreciation schedule, then TP should call previous preparer and request another copy. It is obvious she received one at some point in time, so previous preparer is within his/her rights to charge extra for the copy or portal access.

As preparers, we are not our clients' recordkeepers, and they should keep up with their hard copies and/or digital copies, but we can help out for those clients who don't keep up with anything unless it was done through a phone app.

And as a preparer, I generally ask the TP to contact the previous preparer because of the disclosure requirements upon both me and the previous preparer.

RightOn, what is your initial assessment of the prospective client's honesty and transparency?

As others have said, have the new client obtain the complete PDF or obtain consent. That's the most efficient path.

There are a few ways the new client (or a prospect) can request a copy of the returns without raising suspicion. "The bank needs it", "a lender needs it", etc.

New client. I told her to bring last year tax return. But she only had the the first two pages Form 1040 when she came. She has a rental so I will need the assets information. She does not want to go back to her former tax preparer to request for copy as it is going to be an uneasy meeting since the former tax preparer will know right away that she is not hiring him this year.

What other options do we have here? Would you call the former tax preparer for her?

I would have her sign consent and contact preparer for her.Why some would want to put their client in an uncomfortable position is beyond me. We are the professionals and we should handle these fairly routine transitions. My job is to take burden off client, where I can. Since this is part of cost of obtaining client, I never charge for this time - a small cost for obtaining client. Just my opinion, others have theirs.

That's your prerogative oldguy. Not being cheeky.

A prospect who does not have a copy of their prior year returns, and must request them from their current preparer is not routine nor common in my experience. Either the prospect/new client messed up by not downloading or picking them up when appropriate, or the old firm is not following professional standards by failing to provide the client with a copy of their as-filed returns.

Either way...I don't see why I should eat the cost for that. I'm of the opinion that expectations should be set from the start. One can deliver an excellent client experience without having to discount or write off billings.

Or client is extremely disorganized/scatter brained, etc.

Or client is extremely disorganized/scatter brained, etc.

Yep! Or too lazy to look for it. If you tell them your fee to handle it, they suddenly find it or make the call.