"Income tax return preparer"

# (1)

A person who prepares ten (10) or more income tax returns for compensation in a calendar year.

# (2)

A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.

(b) A person is not an income tax return preparer if the person performs only the following acts:

(1) Furnishes typing, reproducing, or other mechanical assistance.

(2) Prepares returns or claims for refunds for:

(A) the employer by whom the person is regularly and continuously employed; or

(B) an affiliate of that employer.

# (3)

Prepares, as a fiduciary, any returns or claims for refunds for a person.

# (4)

Prepares claims for refund for a taxpayer in response to:

# (A)

a notice of deficiency issued to the taxpayer; or

# (B)

a waiver of restriction after the commencement of an audit of:

(i) the taxpayer; or

(ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.
As added by P.L.212-2018(ss), SEC.29.