In short, an EA is billing for tax work never agreed to, never received, and never submitted. The was no contract signed and no exchange regarding rates or fees. The EA only had consent to submit an extension (price quoted in an email was for $100). The first invoice, however, was for 881.25 (and growing monthly because of late fee). He is charging for 2 hours of tax prep time despite me never sending him the current year tax document (SS and K1 information for years 2015 and 2016). For the extension, I provided my mother's 1099's and RMD information.

I've read the Treasury Department protects the client in fee disputes. But, I don't know what this means. Is there a code of ethics an EA is supposed to abide by that I can reference that says something about services rendered? I think I've seen a site that says an EA doesn't have to release documents if fees aren't paid. But, is the reverse true? If I have no returns and they weren't submitted, can they legally require payment with no contract?

Do tax preparers fear being reported? Does my filing Form 14157 carry any weight?

Please help!
Thank you!