Does e-filing increase the preparers liability?
Absolutely not! Under New Jersey tax law, the taxpayer is responsible for the accuracy of the information on his/her tax return, for filing it timely and for timely payment of any tax owed. A tax practitioner who files New Jersey tax returns and/or pays New Jersey taxes on behalf of either an individual or a business client does not become personally responsible for payment of the clients liabilities. This clarification applies only for New Jersey purposes and does not affect responsibilities to the IRS or any other state.