New Tax Preparer Requirements Have Drawbacks

By Roger Russell, Senior Editor, Accounting TodayThe Internal Revenue Service proposals for registration, testing and continuing education of tax preparers has won praise from most stakeholders. The rules, which will take several years to implement, will require all paid tax return preparers that must sign a federal tax return to register with the IRS and obtain a preparer tax identification number. Competency tests will be administered for all paid preparers other than attorneys, CPAs and enrolled agents. The rules also mandate ongoing continuing professional education and extend Circular 230?s ethics rules to all paid preparers.?It . . .

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