Whether your tax situation is particularly complicated, or you are simply too busy to spend time preparing your own tax return, it pays to spend some time checking out any professional tax preparer you hire. Certain red flags you should watch out for include:

--        Promising a large refund. Any tax preparer who claims to be able to find deductions where none can be found is one who may be taking some legal risks with your return.

--        Charging a fee based on a percentage of your refund. An ethical tax preparer will usually charge a fee based on how complex your return is to complete. This fee may be an hourly one, a flat fee, or one based on the number of forms that need filing.

--        Recommending that your return be deposited somewhere other than in your bank account. This may indicate that your tax preparer is unprofessional and possibly fraudulent. Never agree to sign a blank tax return.

--        Unwillingness to answer questions. Avoid a preparer who cannot be bothered to answer important questions, or is unwilling to take the time to explain his preparation of your forms, or at least answer with a follow-up phone call.

If you plan to use an independent tax firm or a national tax franchise, look them up at the Better Business Bureau Web site at www.bbb.org. If your tax preparer is a certified public accountant (CPA), check with the board of accountancy for the state in which the preparer is licensed. The Internal Revenue Service (IRS) also provides information about disbarments, suspensions, and censure taken against tax attorneys, CPAs, and actuaries on its List of IRB [Internal Revenue Bulletin] Disciplinary Actions.