There is no law which requires a tax preparer to cover your penalties or fees due to an error on their part or due to late filing which was their own fault. However, most reputable tax preparers do carry what is called Errors and Omission Insurance to cover these types of situations.
You should ask your tax person if they carry such insurance, and if they do, request that they submit a claim to cover the penalties you were charged. If he does not have this insurance or is not willing to admit that he is responsible for the error, your only other recourse would be to file a civil suit against him in small claims court.
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Thank you Erika