How can I spot a ghost preparer problem on a client return?

Look for a paid-preparer relationship that does not appear on the return. Red flags include no paid-preparer signature, no PTIN, a return marked or presented as self-prepared even though the taxpayer paid someone, no final return copy, pressure to sign a blank authorization, or a refund routed in a way the taxpayer did not understand.

None of those facts proves misconduct by itself. The EA should use them as a reason to gather more records:

• The complete filed return.
• Form 8879 or other e-file authorization.
• The account transcript and refund information.
• Proof of payment to the preparer.
• Communications showing what the taxpayer reviewed and approved.

For exam purposes, remember the taxpayer still has a duty to review the return before signing. The ghost-preparer issue helps identify complaint and evidence steps, but it does not remove the need to correct a materially inaccurate filing.