Does anyone know how long a paid Income Tax Preparer is obligated to maintain a copy of a tax return they prepared, and are they obligated to send me, upon my request, a copy of a tax return they prepared less than 3 years prior to the request?
It is probably going to depend on where you live. I do not think a webmaster forum's legal section is going to have your answer.
In the US a paid preparer needs to keep a copy of your tax return for 3 years. They are required to give you a copy when you file your tax return, but after that, no, they do not need to give you a copy. Many preparers, myself included, will charge a small amount to cover costs when a client asks for a copy of a previous years return. You can also contact the IRS and get a copy of your filed tax return. They also charge a small fee. Then you should keep your copy for at least 10 years.