Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
| Currency | Current through May 31, 2023 |
| Citation | 31 C.F.R. §10.4 |
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United States v. Tewolde, Civil No. 2:12-cv-00516-MMD-RJJ
- United States
- U.S. District Court — District of Nevada
- December 27, 2012
...conduct, to act as a tax return preparer. In addition, all tax preparers hired by Defendants also shall, pursuant to 31 C.F.R. § 10.3 and § 10.4, verify that their tax preparers meet the requisite standards prescribed by the I.R.S. and possess a current and valid preparer tax identification......