Section R. 206.33 - Income tax return preparersRule 33.
(1) An income tax return preparer shall furnish a completed copy of any return or refund claim he prepares to the taxpayer before or at the time he presents it to him for signing.(2) The preparer shall retain a completed copy of the return or refund claim, or retain on a list the name, taxpayer's social security number and taxable year of the taxpayer for whom such return or claim for refund was prepared.(3) The preparer shall make such copy or list available for inspection upon request by the commissioner of revenue or his representative. The return copy or list shall be retained for the 3-year period following the close of the return period during which such return or claim for refund was presented to the taxpayer for filing. However, in the case of a return which becomes due during a return period (including extensions, if any) following the return period during which the return was presented to the taxpayer for filing, then such materials as described in this paragraph shall be retained and kept available for inspection upon request for the 3-year period following the close of such later return period in which the return became due. For the definition of "return period" see the internal revenue code, 26 U.S.C. S6060(c).(4) For the purpose of this rule, the term "income tax return preparer" means any person who prepares for compensation, or who employs 1 or more persons to prepare for compensation, any return of tax imposed by Act No. 281 of the Public Acts of 1967, or any claim for refund under the same act. For the purpose of the preceding sentence, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.(5) In the case of an employment between 2 or more income tax return preparers, the person who employs 1 or more other preparers to prepare for compensation any claim for refund other than for such person (and not the other preparer) shall be considered to be the income tax return preparer.(6) In the case of a partnership arrangement for the preparation of returns and claims, the partnership shall be considered to be the income tax return preparer.Mich. Admin. Code R. 206.33