Responsibilities and Practices. An individual tax preparer may not commit any act that reflects adversely on the individual tax preparer’s fitness to provide individual tax preparation services. An individual tax preparer may not permit others to perform acts on the individual tax preparer’s behalf, either with or without compensation, which, if performed by the individual tax preparer, would constitute a violation of the Code of Professional Conduct. An individual tax preparer may not knowingly misrepresent facts while providing individual tax preparation services. An individual tax preparer may resolve doubt in favor of a client if there is reasonable support for the position. An individual tax preparer who finds that a client has made an error or omitted information or related material required on an income tax return shall promptly advise the client of such error or omission. An individual tax preparer may not permit a client's individual income tax refund check to be made payable to the individual preparer. Client records. An individual tax preparer shall provide, make available, or return to a client or former client, upon written request and within a reasonable time: A copy of the client’s tax return; Personal papers or source material in the manner furnished by the client; and A copy of any depreciation schedule associated with a client’s tax return. An individual tax preparer may charge a fee in connection with the requirements of §B(1) of this regulation. Contingent Fees. An individual tax preparer may not provide individual tax preparation services under an arrangement where the fee is contingent upon the findings or result of the services rendered. Conflict of Interest. An individual tax preparer shall notify a client or potential client of any conflict of interest known to the individual tax preparer. An individual tax preparer with a conflicting interest to a client may not represent the client without the client's express written consent. Communications with the Board. Failure to Respond. If an applicant or individual tax preparer receives from the Board a written communication requesting a response, the applicant or individual tax preparer shall respond in writing within 30 days of the date of mailing. The Board shall send a written communication by first-class mail to the last address furnished to the Board by the applicant or individual tax preparer. Failure to respond as required by this subsection may be considered by the Board to be a violation of Business Occupations and Professions Article, §21-311(a)(5), Annotated Code of Maryland. An applicant or individual tax preparer shall notify the Board in writing within 15 days after any change in the applicant’s or individual tax preparer’s: Business address; Home address; Business telephone number; Home telephone number; or E-mail address. Competence and Technical Standards. An individual tax preparer shall provide individual tax preparation services in accordance with applicable professional standards. An individual tax preparer may not provide individual tax preparation services to a client if the individual tax preparer cannot reasonably expect to perform the services in accordance with applicable professional standards. Advertising and Solicitation. An individual tax preparer may not solicit clients by the use of coercion, duress, compulsion, intimidation, threats, overreaching, or vexatious or harassing conduct. An individual tax preparer may not use or participate in the use of any form of communication having reference to the individual tax preparer’s services that contains a false, fraudulent, misleading, deceptive, or unfair statement or claim. A false, fraudulent, misleading, deceptive, or unfair statement or claim includes but is not limited to a statement or claim which: Contains a misrepresentation of fact; Is likely to mislead or deceive because it fails to make full disclosure of relevant facts; Is intended or likely to create false or unjustified expectations of favorable results; Implies educational or professional attainments or other recognition not supported in fact; Represents that professional services can or will be competently performed for a stated fee when this is not the case, or makes representations with respect to fees for professional services that do not disclose all variables that reasonably may be expected to affect the fees that will in fact be charged; or Contains other representations or implications that in reasonable probability will cause those of ordinary prudence to misunderstand or be deceived.