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Topic no. 254, How to choose a tax return preparer
Paid tax return preparers must have a PTIN to prepare all or substantially all of a tax return. Use a reputable tax professional who enters his or her PTIN on
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26 CFR 301.7701-15 - Tax return preparer.
A tax return preparer is any person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a substantial portion
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2017 Publication 3
Feb 20, 2018 Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qualify
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