Mich. Admin. Code R 206.33 — Income tax return preparers

Rule 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 c opy 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 hi s representative. The return copy or list
shall be retained for the 3-y ear period following the close of the return period during
which such return or claim for refund
was presented to the taxpayer fo r 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 para graph shall be retained and kept available for
inspection upon request for the 3-year pe riod following the close of such later return
period in which the return became due. For th e 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 empl oys 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 substa ntial 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 o r m o r e i n c o m e t a x r e t u r n
preparers, the person who employs 1 or mo re 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.