[Anonymous]

This is a real world question (not study related)

In regards to the below IRC referenced below, I was wondering how it relates to receiving refunds into preparers account and then issuing funds to tax client? Is that allowed?

Also, can preparers e-file returns without clients approval and without client providing the 5 digit PIN for that filing?

IRC § 6695(f) – Negotiation of check. The penalty is $500 for a tax return preparer who endorses or negotiates any check made in respect of taxes imposed by Title 26 which is issued to a taxpayer.