The other involved a different client’s identity, Social Security number, and tax documents being used to obtain a rental home after Collier’s own housing application was denied. A Client’s IRS Money Was Never SentOne of the cases started with a client who hired Collier to prepare a tax payment. The application included the client’s identification, Social Security number, and tax documents, according to KWQC. Clients Need More Than a Good Feeling About a Tax PreparerA tax preparer can be friendly, local, recommended by someone else, or familiar from years of work. The IRS says paid tax return preparers must have a Preparer Tax Identification Number, or PTIN.