While there are preparer penalties for not complying with the new rules for cllient consents and disclosures, there is a more compelling reason for full compliance. These rules were established to curb abusive practices by unscrupulous tax preparers. It is incumbent on all true professionals that we understand the rules, comply with the rules and educate our clientele to the benefits they gain from engaging a tax professional who complies. Full compliance assures the taxpaying public that they have engaged a competent professional. When clients question why they have to sign all this "new paperwork" just to get their taxes done, we should view the question as an opportunity. An opportunity to reinforce our image as a professional in the eyes of our clients. An opportunity to educate our clients about how this "paperwork" serves their individual interest and protects their private information. It is an opportunity to let them know how our internal policies are implemented to assure them that what the tell us remains in a protected private respository that they control. Full compliance is one more way to strengthen the relationship of trust that exists between us and our clients. I urge everyone to listen and learn what Tina Lee and I will have to say at the upcoming IRS tax forums.