My tax accountant this year did lousy job - Form 8942 was not filled according to IRS instructions. Also, I had to figure out myself why ESPP, NQSO and RSUs cost basis this year was incorrect on my 1099B due to recent changes in tax law. It would have been nice, if he was sharp enough to tell me "Hey, because of recent tax law changes in 2014 you have to include back 'compensation element' in the cost basis to avoid double taxation." instead of using numbers as-is on 1099B.
I didn't sign contract or e-file authorization form that he provided to me. I simply sent him my W2 and 1099s over email and received back form 1040. Also, he did not mention the price that he would charge me for the service. Only when I told him that I already filed my taxes with TurboTax then he seemed to get upset and then told me that I owe him $220 (this is $30 more than I paid him last year for filing my taxes).
Am I obliged to pay? Is there any legal action that he can take against me if I will not pay those $220?
P.S. I already paid him $110 because I did not want to feel like jerk.