As you closely scrutinize a prospective tax preparer this year, don't be surprised if he does the same with you.

New rules from the Internal Revenue Service are holding tax professionals more accountable for tax positions their clients take – and that means they'll be asking you tougher questions to ensure that you truly are entitled to the tax breaks you're claiming.

This shouldn't change the way you select a tax professional. Don't even think about shopping around for a professional who will support your position in a questionable tax shelter or the shaky deduction you feel you're entitled to.

If you do find someone who promises you a big refund or bases a percentage of his fees off your refund, run the other way. Such tactics will get you both in trouble.

And although you both are required to sign the return, you are ultimately responsible for the accuracy and the veracity of the information on the document.

"You need to find someone whom you can trust, whom you can talk to, whom you can relate to, but it also has to be someone who understands your particular situation," said Ken Sibley, chairman of the Dallas CPA Society.

First, understand why you need a tax professional. Will he be doing your returns for your business, your personal tax returns or both?

"A good tax professional needs to be able to understand more than tax law," Mr. Sibley said. "They need to be able to understand your business."

Don't pick a tax professional based solely on price. Instead, select one whose skills fit your needs.

Perhaps you want your return prepared because you're being audited, there have been major changes in tax law or your records aren't as complete as they should be.

These factors will help you determine where you will receive the best professional advice.

"When you're doing your shopping, you want to make sure that that person has been around for a while," said Cindy Hockenberry, tax information analyst and an enrolled agent at the National Association of Tax Professionals. "The key question is asking them how long they've actually been in business."

You also should ask whether they've kept abreast of changing tax laws.

"If they say yes, you almost have to do your homework and come armed with some specific questions," Ms. Hockenberry said.

Other things to consider:

•The complexity of your tax return.

•Your occupation or industry. Does the preparer have specialized training in dealing with your tax situation, such as home-based day-care providers, elder issues, real estate activities?

•Do you want someone who will also help you after tax season if the IRS challenges something on or audits your return? Is this an included service or will it be an additional charge? Is the preparer available year-round?

Don't be surprised if a tax preparer asks you tougher questions and requires you to prove that you're entitled to your deductions.

A law enacted in May requires preparers to head off tax dodges. It's expected to lead to more paperwork and higher fees for some taxpayers because it will take more time to prepare a return.

The law is intended to make preparers more cautious about signing returns that include questionable or aggressive tax items without disclosing the details to the IRS.

Stiff penalties may be imposed not only on income-tax preparers, but also on those who prepare estate- and gift-tax returns, employment and excise-tax returns, and returns for tax-exempt organizations.

If a preparer doesn't ask you lots of questions the first time he's doing your return, "then that's a red flag," Mr. Sibley said.

The new law has led S. Dean Saul, an enrolled agent in Lewisville, to formalize a check list he uses each time he does a client's return. Enrolled agents are tax professionals who can represent clients before the IRS.

"After I finish each return, I go down and cover all of the things," Mr. Saul said.

Among the questions he asks himself are: Did he correctly arrive at conclusions that his client is entitled to tax benefits claimed and are the supporting data correctly entered on the right tax form?

Is the client aware of record-keeping requirements for certain tax breaks, such as charitable contributions and claiming auto mileage for business?

Mr. Saul also checks whether he entered the correct income for a self-employed taxpayer – a frequent target of IRS scrutiny.

"I want to have something in my file that will document that I did everything possible to meet the standard" that the IRS has set out, Mr. Saul said. "It's something that most professionals should do."

Before hiring a tax preparer, check whether the preparer has been disciplined by the IRS. To do that, contact the agency's Office of Professional Responsibility via e-mail at OPR@irs.gov. Include the tax preparer's name and address.

The Office of Professional Responsibility establishes and enforces standards of competence, integrity and conduct for tax professionals, such as enrolled agents, lawyers, certified public accountants and other tax professionals.

Also, the Internal Revenue Bulletin regularly lists the disbarments, suspensions, resignations, and censure taken against lawyers, certified public accountants, enrolled agents, and enrolled actuaries who practice before the IRS.

You can find the publication at www.irs.gov

But keep this in mind: A tax professional's eligibility to practice before the IRS may have been restored since publication of the bulletins, so you need to verify the information.

To check a tax practitioner's current status to practice, contact the Office of Professional Responsibility, Attention SE: OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224 or send an e-mail to OPR@irs.gov.

Other questions to ask:

•What's the preparer's fee structure? How does the preparer charge? Flat rate? Per form?

If per form, how many forms are anticipated?

If the preparer charges by the hour, how many hours does he estimate it will take to prepare your return?

•What do other clients say about the tax preparer? Referrals from friends and acquaintances are great, but references are important to check too. Satisfied customers attest to reliability. A good preparer will be forthcoming with references.

•Does the preparer belong to any professional organizations? Belonging to a reputable professional organization indicates a commitment to excellence in the profession.

Some of the major professional organizations for tax professionals are the American Institute of Certified Public Accountants, the National Association of Tax Professionals and the National Association of Enrolled Agents.

•Finally, do you trust the preparer? Not enough can be said about this. The extremely sensitive and confidential nature of tax-return information makes it absolutely critical that you're confident a tax professional will protect your information and prepare your return accurately and honestly.

Filing deadline: April 15

Filing extension: You can get an automatic extension to Oct. 15 by filing Form 4868 by April 15. Still, any tax owed must be paid by April 15.

IRS forms and publications: Download from the IRS Web site – irs.gov – by navigating to "Forms and Publications"; order by mail at 1-800-829-3676.

Tax questions: The IRS Web site has links to every tax topic. Or call 1-800-829-1040 for individuals, 1-800-829-4059 (TDD) for those with hearing impairments, and 1-800-829-4933 for businesses.

Filing help: The IRS Volunteer Income Tax Assistance program offers in-person help to people who earn less than $40,000. To find a VITA site, call 1-800-829-1040. AARP offers a similar program for low- to middle-income people, with special attention to those 60 and older. To find an AARP Tax-Aide site, call 1-888-227-7669. Members of the military can check with their legal office for assistance.

To check refund status: Go to the IRS Web site and click on "Where's My Refund?" on the left. Or call 1-800-829-4477.

SOURCES: Internal Revenue Service; AARP; The Associated Press; Dallas Morning News research