Consultation and document review
Tax document review and consultation cover the questions and records identified in your written scope. They do not automatically include preparing or filing a return, making an election, calculating every payment, requesting an extension, responding to a notice, or representing you before a tax authority.
Reviewing records before return preparation does not automatically put those records outside tax-information confidentiality rules. We assess the actual information, purpose, and circumstances before any use or disclosure.
Return preparation through MyTAXPortal
Return preparation begins only after we agree to a separate engagement identifying the client, tax year, returns and jurisdictions, fee basis, and responsibilities. Use our MyTAXPortal at Tax portal for the agreed preparation process and document exchange.
Provide complete records and requested explanations by the agreed dates. You review the completed return and supply the required signatures and filing authorizations. We confirm who will file and how filing acceptance will be checked; a draft return or a portal upload alone is not proof of filing.
Deadlines, extensions, and payments
Tell us about filing deadlines and notices at the start. We confirm which deadlines we have accepted responsibility to handle. Late or incomplete records may require an extension or a revised schedule; an extension is not automatic and must be arranged with us.
An extension of time to file generally does not extend the time to pay. You remain responsible for timely payment of taxes and for reviewing payment instructions. We cannot promise a particular tax outcome or that a return will avoid examination.
Professional judgment and additional help
We apply the standards governing the particular tax position and discuss material uncertainties, required support, and any necessary disclosure. We may decline a position or withdraw if we cannot complete the work consistent with applicable requirements.
Notices, examinations, appeals, amended returns, and additional planning require a separate written scope unless your engagement expressly includes them. Send any notice promptly so we can discuss the deadline and whether we can assist.
Tax information and consent
We evaluate tax-information uses and disclosures under the rules that apply to each workflow. When a separate consent is required, we obtain it before the covered use or disclosure. Approval of an engagement, a general email approval, payment, silence, or delivery of records is not a substitute for a valid section 7216 consent.
Optional external AI processing may be declined without conditioning tax return preparation on that consent. See our AI use policy for the review process and your choices.
Permanent bundle: https://rccnacct.com/policies/2026-09-18