Question

Tax return prepares who participate in the annual filing season program must meet all of the...

Tax return prepares who participate in the annual filing season program must meet all of the following requirements except:
consent to adhere to the application and circular 230,subpart B and section 10.51.
Or obtain 18 hours of continuing education, including the six our federal tax will refresher course and test. or Renew their preparer tax identification number for the upcoming year.
Or verifying the number of tax returns process with her Ptin by the IRS in the previous year.

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