TP already reviewed the return and wanted to e-file by passing to us the signed e-file authorizations forms (federal form 8879 and CA form 8879) but TP did not settle our preparation fee. We did not collect any upfront fee.

We already sent emails (3 times) for the settlement of the payment of the return preparation fee. The return (2018 return with no extension) had a balance due and subject to late filing, payment penalties and interest.

Are we obligated to e-file when TP does not want to settle our fee? How do you handle this type of situation?

Thank you for your time and comment.