A person may not provide individual tax preparation services in Maryland unless registered by the State Board of Individual Tax Preparers (“Board”).  This requirement does not apply to licensed accountants, attorneys and individuals enrolled to practice before the Internal Revenue Service who is governed under circular 230.

Written disclosures must be provided to the customer at an initial meeting between the individual tax preparer. The same disclosures must be provided on the individual tax preparer’s website. The disclosures include:

(i) the individual tax preparer’s name, address, and telephone number;

(ii) that the individual tax preparer is not a certified public accountant, an enrolled agent, or a tax attorney;

(iii) services that the individual tax preparer is qualified to provide; and

(iv) the individual tax preparer’s education and training, including examinations taken and successfully passed.

An individual tax preparer is required to maintain records as required by Federal law, and may not (i) fail to sign a customer’s individual tax return, (ii)obtain the customer’s signature on an individual tax return prior to the completion of the return, or (iii) disclose information received for the purposes of preparing a customer’s federal or State income tax return, unless consented to in writing by the customer, expressly authorized by law, necessary for the preparation of the tax return, or in accordance with a court order.

An individual who is aggrieved by a violation may pursue his or her remedies for an “unfair trade practice” (which allows for a recovery of actual damages and attorneys fees) as well as to bring an action to recover $500 for each violation and actual damages sustained as a result of the violation.

Title 21, of the Business Occupations and Professions Article of the Maryland Annotated Code.