The short version
- No false, fraudulent, misleading or pressuring claims.
- No IRS or Treasury seals, logos or look-alikes, and nothing that suggests the IRS approves of you.
- Describe credentials exactly: an enrolled agent may say "enrolled to represent taxpayers before the Internal Revenue Service", never "certified".
- Published prices must be honored for at least 30 days.
- Keep a copy of your ads (and for direct mail and email, who received them) for at least 36 months.
- Don't use clients' tax return information to sell unrelated products without their signed consent.
This is a designer's summary of the federal rules, not legal advice. Your state may add its own rules for tax preparers, so check with your state board or a professional adviser before a big campaign.
Circular 230 §10.30: the advertising rule
Section 10.30 of Circular 230 (31 CFR 10.30) governs how practitioners who practice before the IRS advertise and solicit business. Its core rule: no public communication or private solicitation may contain a false, fraudulent or coercive statement or claim, or a misleading or deceptive one.
The same section covers how designations are described. Enrolled agents may not use the word "certified" for their designation or imply that they work for the IRS; an acceptable description is "enrolled to represent taxpayers before the Internal Revenue Service".
It also covers prices. You may publish fixed fees for routine services, hourly rates, fee ranges and consultation fees, and you must say whether clients pay any costs on top. Once published, you must not charge more than those prices for at least 30 calendar days.
Records: for radio and TV ads you keep a recording; for direct mail and online communications you keep a copy and a list or description of who received it, for at least 36 months after the last use. If someone tells you they don't want to be contacted, stop contacting them.
No IRS or Treasury seals, and no look-alikes
The IRS states that federal law prohibits using any symbol, emblem, seal, insignia or badge of any Treasury entity, or an imitation of one, in a way that could create the false impression that an advertisement or business is approved, endorsed, sponsored or authorized by the Treasury or the IRS (18 U.S.C. 701, 31 U.S.C. 333, 31 CFR Part 37).
In design terms: no eagle seals, no IRS logo, no fonts and layouts that imitate IRS letters or forms, and no "official" badges. When we design tax flyers we use the client's own brand and plain words like "IRS e-file" only where they describe a service you actually provide.
Refund promises and "guaranteed" claims
The IRS, not your office, decides when a refund is issued. By law the IRS cannot issue refunds that claim EITC or ACTC before mid-February, and it says most early filers with those credits who e-file with direct deposit can expect their refund by early March. A flyer that promises "your refund in 24 hours" or "guaranteed maximum refund" invites exactly the kind of misleading-claim problem §10.30 describes.
Safer wording describes what you do, not what the IRS does: "Fast e-file", "Direct deposit available", "We check every credit you qualify for". If you offer a refund advance or other bank product, state the provider's terms exactly as they give them to you and keep the small print readable.
Marketing to your own clients: Section 7216
Section 7216 of the tax code limits how preparers use and disclose tax return information. According to the IRS's Section 7216 FAQ, you may use client information without consent to make lists for soliciting tax return preparation business. Using it for anything else, such as selling insurance, loans or other unrelated services, needs the client's advance signed consent.
Timing matters too: the FAQ says a preparer may not ask for that consent for unrelated solicitations after giving the client the completed return to sign. If you plan to promote other services to your tax clients, put the consent in your intake paperwork, not at the end.
A checklist before you print or post
- Every claim is true today and you can prove it (prices, years in business, number of clients).
- No IRS or Treasury seals, logos or look-alike graphics.
- Credentials are described exactly as allowed.
- No promised refund dates or "guaranteed" amounts.
- Prices on the flyer match what you will charge for at least 30 days.
- Bank products (refund advances) use the provider's exact terms.
- You saved a copy of the ad, and for mail or email, the recipient list.
We build these checks into every tax season flyer and social media post we design. Get a free quote for your season.
Questions tax preparers ask
Can a tax preparer use the IRS logo on a flyer?
No. Federal law prohibits using Treasury or IRS seals, emblems or imitations of them in a way that suggests the IRS approves or sponsors your business. Use your own brand instead.
Can an enrolled agent advertise as a "certified" tax professional?
No. Circular 230 §10.30 says enrolled agents may not use the term "certified" for their designation. An acceptable description is "enrolled to represent taxpayers before the Internal Revenue Service".
How long do I have to keep copies of my tax office ads?
Under Circular 230 §10.30, at least 36 months from the last time the ad was used. For direct mail and online communications, keep a copy and a list or description of who received it.
Can I market other services to my tax clients using their return information?
Only with their written consent, signed in advance. The IRS Section 7216 FAQ says you may use the information without consent only to solicit tax return preparation business.
Sources
- 31 CFR § 10.30 – Solicitation (Cornell LII) (checked November 2, 2026)
- IRS: Use of content from IRS.gov (official seal, names and symbols) (checked November 2, 2026)
- IRS: Section 7216 frequently asked questions (checked November 2, 2026)
- IRS: Refund timing for EITC and ACTC filers (checked November 2, 2026)
This guide explains marketing for tax businesses. It is not legal or tax advice.