The following disclosures are provided by Bernice Hassan & Associates, CPA in accordance with the rules that govern CPAs who practice before the Internal Revenue Service and the standards of the Maryland Board of Public Accountancy.
1. Licensing
Bernice Hassan is a Certified Public Accountant licensed in the State of Maryland, license number 0044210. This license may be independently verified with the Maryland Board of Public Accountancy. All engagements are performed in accordance with the professional standards applicable to Maryland-licensed CPAs, including the AICPA Code of Professional Conduct and the rules of the Maryland Board of Public Accountancy.
2. IRS representation
Our firm is enrolled to practice before the Internal Revenue Service under a Power of Attorney (IRS Form 2848). As a CPA, Bernice Hassan is authorized to represent taxpayers before the IRS in all 50 states, regardless of the client's state of residence, on federal tax matters.
3. Circular 230 disclosure
All written advice we provide is governed by IRS Circular 230 (31 CFR Part 10), the federal regulation that governs practice before the IRS. Any tax advice contained on this website or in our general correspondence is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties under the Internal Revenue Code. Formal written tax advice that may be relied upon for penalty protection is provided only under a specific, signed engagement and is identified as such in writing.
4. No guarantee of specific results
Tax outcomes — including the acceptance or amount of an Offer in Compromise, the approval of penalty abatement, and the terms of an installment agreement — depend entirely on the individual taxpayer's facts and the IRS policies in effect at the time of the case. Past results do not guarantee future outcomes. Any client outcomes mentioned on this site have been paraphrased or anonymized for privacy and should not be interpreted as typical or as a guarantee of a similar result in your case.
5. Testimonials
Testimonials displayed on this site are from real clients and reflect those clients' individual experiences. They are not representative of every client's outcome. No compensation of any kind was provided in exchange for these testimonials.
6. Advertising and fee disclosures
We advertise our services in compliance with the advertising rules of the Maryland Board of Public Accountancy and the AICPA. All fees are quoted on a flat-rate basis in a written engagement letter that you receive and sign before work begins. We do not accept contingent fees for representation before the IRS, consistent with Circular 230 §10.27.
7. Non-attorney practice
We are Certified Public Accountants — not attorneys. While Internal Revenue Code §7525 provides a limited federal tax-practitioner privilege in certain civil federal tax matters, this privilege does not extend to criminal tax matters, state tax matters, or matters that fall outside federal tax practice. For legal advice, please consult a licensed attorney.
8. Scope of practice
We practice federal tax resolution and tax preparation nationwide. We handle Maryland state tax matters directly and maintain working relationships with CPAs and attorneys in other states for multi-state cases that require local representation.
9. Confidentiality of client information
We treat all client information as confidential and comply with the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule applicable to financial institutions. Our full privacy practices are detailed in our Privacy Policy.
10. Website information accuracy
Information on this site is provided for general educational purposes only. Tax laws, regulations, and IRS procedures change frequently. Do not rely on website content as a substitute for professional advice tailored to your specific situation.
11. Third-party links and tools
This site may link to third-party websites and tools, such as IRS.gov, payment processors, and online scheduling systems. We are not responsible for the content, accuracy, or privacy practices of any third-party site or tool. Review each third party's terms and privacy policies before use.
12. Complaints
Concerns about a CPA's professional conduct in Maryland may be filed with the Maryland Board of Public Accountancy at (410) 230-6258 or online at dllr.state.md.us.
See also: Privacy Policy · Terms