From what you have written if in fact your tax preparer used your state refund check to pay your fees for your federal income tax return for your benefit without your permission, oral or written, I do not see that a crime happened. Rather, I see poor judgment by your tax preparer.The reason I do not see any criminal act is that the tax preparer used your money to benefit yourself for monies owed for your tax return. The tax preparer did not use any of the money for his or her benefit.