If the site is busy, can you perform a self-review on your prepared return?

Self-review of your prepared return is not permissible as it compromises the integrity of the review process. The purpose of having a review is to ensure accuracy and objectivity, which cannot be guaranteed if the preparer also undertakes the review of their own work. Allowing self-reviews could lead to oversights and reduce the overall quality of the tax return, as the preparer may have biases or a lack of critical perspective on their own work.

When a return is prepared, it should always be subjected to an independent review by another qualified individual. This process is key in maintaining high standards and ensuring compliance with tax preparation regulations. Adhering to this principle significantly helps in avoiding errors and omissions that could result in penalties or other issues with the IRS. Therefore, prohibiting self-reviews, regardless of how busy the site may be, is an important policy to uphold the overall reliability and effectiveness of tax preparation services.