A tax preparer is defined as:

Select one:

a.

A person who, for a fee, assists with or prepares tax returns for another person

b.

A person who assumes final responsibility for completed work on a tax return on which preliminary work has been done by another person

c.

A person who holds himself or herself out as offering the services summarized in possible answers A or B above

d.

All of the above defines a tax preparer