# Tax preparers

URL: /systems/legal-and-corporate/floor/tax-preparers · Id: `floorRow: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.

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](/workflows/processes/licensed-review) |
| Signs | [Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance) |
| Sources | 26 U.S.C. 6109(a)(4) and 6695; Treasury Circular 230, 31 CFR Part 10; state tax preparer registration laws |