Tax preparers
Tax preparers has a preparer with a PTIN sign every return prepared for pay, and only an enrolled agent, CPA, or attorney represent a taxpayer.
| Property | Value |
|---|---|
| Wakes | An Offer prepares or files tax returns for Customers. |
| Process | Licensed review |
| Signs | Finance Lead, Finance Team |
| Sources | 26 U.S.C. 6109(a)(4) and 6695; Treasury Circular 230, 31 CFR Part 10; state tax preparer registration laws |