body: This is the first year I am working with a my tax person, and they intend to file for me as described above. My question is about the contract they sent over, which is not that extensive, but the part, which I like to get your comments about is that "...you have the final responsibility for the income tax returns...". Now being a novice, I went back and read my tax returns from previous years, and the associated documents from a very popular if not the most popular tax service here in the States, and I don't see anything similar to it. But they never did SP for me. I am embarrassed to say I know next to nothing about this, and I have already got a book to educate myself in this area. But any advice is greatly appreciated. Am I being overly concerned? Given that I exchanged a number of emails with my current tax person, I wish they had told me ahead of time and perhaps even sent me a copy of the contract they would want me to sign. But it is so short that I am not sure if I am over reacting. What are some requirements for filling a SP income tax? Is it more risky to do? What are the long term requirements for filling SP? Would I be locking myself into anything if I do this? 
  
  
  
title: sole proprietorship tax question