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the registration requirement, the irs had defined a "tax return preparer" as "an individual who, for compensation, prepares all or substantially all of a federal tax return or claim for refund." [ ] beginning in mid- , tax return preparers (other than cpas, attorneys, and enrolled agents and a few others
irs had indicated that the new rules would have applied to all kinds of federal tax returns, including income taxes and payroll taxes. [ ] a new continuing education requirement of hours per year would have been imposed on tax return preparers (except for cpas, attorneys, enrolled agents, and a few others...
https://en.wikipedia.org/wiki/Tax_preparation