SYNERGY TAX ACADEMY
Module 1: New Preparer Orientation
Welcome to Synergy Tax Academy — Learn. Prepare. Grow.
Welcome to Synergy Tax Academy. This module introduces preparers to Synergy Global Solutions, professional expectations, taxpayer confidentiality, PTIN requirements, accuracy and due diligence, ethics, independent-contractor expectations, and continuing education.
LESSON 1
WELCOME TO SYNERGY TAX ACADEMY
Synergy Tax Academy provides structured training and professional development for tax preparers. This academy is designed for individuals who are completely new to tax preparation as well as preparers who want to strengthen and update their existing knowledge and skills. Throughout this program, you will focus on learning, accuracy, professionalism, confidentiality, ethical conduct, client service, and continuous learning so you can prepare tax returns responsibly and confidently.
LESSON 2
ABOUT SYNERGY GLOBAL SOLUTIONS
Synergy Global Solutions LLC provides professional services including tax preparation, notary services, and virtual assistant services. As part of the tax-preparation team, you are expected to provide professional, accurate, confidential, and client-focused service at all times. Every interaction with a taxpayer reflects the Synergy brand, so each preparer is responsible for representing the company with integrity, respect, and care.
LESSON 3
THE ROLE OF A TAX PREPARER
A tax preparer’s role includes gathering complete and accurate taxpayer information, reviewing taxpayer documents, asking appropriate questions, entering information accurately, and identifying missing or inconsistent information. Preparers must communicate professionally with clients, follow applicable tax laws, IRS requirements, and company procedures, maintain taxpayer confidentiality, complete required due diligence, and ask for clarification when information is unclear. A preparer should never knowingly enter false, unsupported, or misleading information on a tax return.
LESSON 4
PROFESSIONALISM
Professionalism includes respectful communication, timely responses, professional appearance and conduct, appropriate client boundaries, accurate documentation, dependability, maintaining confidentiality, and asking questions when unsure. Professionalism applies whether you are communicating in person, by phone, email, text, or through another digital platform. Every interaction should reflect courtesy, clarity, and a commitment to serving the taxpayer appropriately.
LESSON 5
TAXPAYER CONFIDENTIALITY
Taxpayer confidentiality is a core responsibility. Sensitive information includes Social Security numbers, tax identification numbers, dates of birth, income information, bank account information, identification documents, tax returns, W-2s and 1099s, business records, and addresses and contact information. Taxpayer information should only be accessed, used, stored, or shared for legitimate business purposes and in accordance with applicable requirements and company procedures.
LESSON 6
PTIN AND TAX PREPARER REQUIREMENTS
Paid federal tax return preparers generally need a valid IRS Preparer Tax Identification Number (PTIN) before preparing federal tax returns for compensation. Preparers are responsible for obtaining and maintaining their required credentials and following applicable IRS requirements. Synergy training does not replace any IRS registration, credential, licensing, or other requirement that may apply to your particular situation, and it does not make any promises about licensing or approval.
LESSON 7
ACCURACY AND DUE DILIGENCE
Accuracy and due diligence require you to make reasonable efforts to obtain complete and accurate information. You should review taxpayer information carefully, ask follow-up questions when information is incomplete or inconsistent, avoid assuming facts that have not been provided, and document information appropriately. Before submission, review the return for accuracy, follow applicable due-diligence requirements, and escalate questions or unusual situations when additional guidance is needed. Due diligence is not simply checking boxes; it requires reasonable inquiries when the facts call for clarification.
LESSON 8
TAX PREPARER ETHICS
Tax preparer ethics include honesty, integrity, accuracy, confidentiality, professional responsibility, respect for taxpayers, and compliance with applicable requirements. Preparers should never knowingly create or support false deductions, credits, income, expenses, dependents, filing statuses, or other information. If a taxpayer requests something improper or unsupported, the preparer should not knowingly include it simply because the taxpayer asks. Ethical practice protects both the taxpayer and the preparer.
LESSON 9
INDEPENDENT CONTRACTOR EXPECTATIONS
Synergy tax preparers may work as independent contractors under a separate written agreement. Expectations include professional conduct, confidentiality, accurate tax preparation, maintaining required credentials, clear communication, meeting agreed-upon responsibilities, following applicable tax requirements, and complying with the independent-contractor agreement. Under the applicable independent-contractor agreement and fee structure, the preparer receives 70% of eligible tax-preparation fees generated from completed tax-preparation services, while Synergy retains 30%. This arrangement is not a salary, hourly wage, or guaranteed income.
LESSON 10
CONTINUOUS LEARNING
Tax professionals must continue learning because tax laws, IRS procedures, forms, software, and professional requirements can change. Preparers should review updated training, attend required training sessions, stay informed about applicable changes, ask questions when unsure, and use reliable professional resources. Never assume that last year’s rules automatically apply to the current tax year; always confirm that you are working with current information.
KNOWLEDGE CHECK
1. Which of the following best describes the primary role of a Synergy tax preparer?
A) Choosing the taxpayer’s filing status based only on what the taxpayer prefers
B) Gathering accurate information, reviewing documents, asking questions, and preparing returns in line with tax laws and company procedures
C) Promising the largest possible refund regardless of the taxpayer’s situation
D) Allowing the taxpayer to decide which income to report and which to ignore
Correct Answer: B
Explanation: A Synergy tax preparer is responsible for gathering accurate information, reviewing documents, asking appropriate questions, and preparing returns in compliance with applicable tax laws, IRS requirements, and company procedures.
2. Which behavior best demonstrates professionalism as a Synergy tax preparer?
A) Responding to client messages only when convenient
B) Using casual language and sharing personal opinions about other clients
C) Communicating respectfully, responding in a timely manner, and maintaining appropriate boundaries
D) Ignoring documentation details as long as the return is filed on time
Correct Answer: C
Explanation: Professionalism includes respectful communication, timely responses, appropriate boundaries, and accurate documentation in all interactions, whether in person or through phone, email, text, or other digital platforms.
3. Which of the following is considered sensitive taxpayer information that must be protected?
A) A public advertisement for Synergy Global Solutions
B) A taxpayer’s favorite color
C) A taxpayer’s Social Security number and bank account information
D) The name of the tax software used in the office
Correct Answer: C
Explanation: Sensitive taxpayer information includes items such as Social Security numbers, tax identification numbers, income and bank information, identification documents, and tax returns, all of which must be protected and used only for legitimate business purposes.
4. What is a PTIN in the context of tax preparation?
A) A personal tax refund code issued to taxpayers
B) A Preparer Tax Identification Number issued by the IRS to paid tax return preparers
C) A state business license for operating a tax office
D) A software license key for tax-preparation programs
Correct Answer: B
Explanation: A PTIN is a Preparer Tax Identification Number issued by the IRS. Paid federal tax return preparers generally need a valid PTIN before preparing federal tax returns for compensation.
5. Which action best reflects accuracy and due diligence?
A) Accepting all information provided by the taxpayer without any questions
B) Estimating income amounts when documents are missing
C) Reviewing documents carefully, asking follow-up questions about unclear items, and documenting information appropriately
D) Relying on last year’s return without confirming current-year changes
Correct Answer: C
Explanation: Accuracy and due diligence require careful review of information, reasonable follow-up questions when something is incomplete or inconsistent, and appropriate documentation before submitting a return.
6. A taxpayer asks you to claim a dependent who does not meet the applicable requirements. What is the appropriate response?
A) Add the dependent because the taxpayer insists
B) Add the dependent but make a note in your personal files
C) Explain that you cannot knowingly claim a dependent who does not meet the requirements and discuss other legitimate options if available
D) Tell the taxpayer to find another preparer without any explanation
Correct Answer: C
Explanation: Ethical practice requires that preparers do not knowingly create or support false or unsupported claims. If a taxpayer requests something improper, the preparer should not include it simply because the taxpayer asks.
7. Which statement best describes the independent-contractor expectations for Synergy tax preparers?
A) Preparers are guaranteed a fixed salary regardless of the number of returns completed
B) Preparers may work as independent contractors and must follow professional, confidentiality, accuracy, credential, and agreement requirements
C) Preparers are not responsible for maintaining their own credentials
D) Preparers can ignore the independent-contractor agreement if they disagree with a term
Correct Answer: B
Explanation: Synergy tax preparers may work as independent contractors under a separate written agreement and are expected to maintain professionalism, confidentiality, accurate work, required credentials, communication, and compliance with applicable requirements and the independent-contractor agreement.
8. Which statement about compensation for independent-contractor preparers is accurate based on this module?
A) Preparers receive a guaranteed hourly wage for all time spent in the office
B) Preparers receive a fixed annual salary regardless of the number of returns completed
C) Under the applicable independent-contractor agreement and fee structure, the preparer receives 70% of eligible tax-preparation fees generated from completed tax-preparation services, while Synergy retains 30%
D) Compensation is always the same for every preparer, regardless of the agreement
Correct Answer: C
Explanation: The module explains that, under the applicable independent-contractor agreement and fee structure, the preparer receives 70% of eligible tax-preparation fees from completed services, while Synergy retains 30%. This is not a salary, hourly wage, or guaranteed income.
9. Why is continuous learning important for tax preparers?
A) Because tax laws, IRS procedures, forms, software, and professional requirements can change over time
B) Because it guarantees the same refund amount every year
C) Because it replaces the need to review taxpayer documents
D) Because it allows preparers to ignore current-year rules and rely only on past experience
Correct Answer: A
Explanation: Continuous learning helps preparers stay current with changing tax laws, procedures, forms, software, and professional requirements so they can prepare returns responsibly each year.
10. A taxpayer begins discussing their personal tax situation with you in a crowded public area. What is the most appropriate action?
A) Continue the conversation at full volume so you do not appear rude
B) Ask the taxpayer to email all details to your personal email account
C) Politely suggest moving the conversation to a more private setting or using a secure communication method
D) Take a quick photo of their documents so you can review them later on your personal phone
Correct Answer: C
Explanation: Protecting taxpayer confidentiality includes avoiding discussions of sensitive information in public areas and using secure methods to share and review documents.