Question: under Circular 230, Subpart B, tax preparers must 1. not charge a fee for direct deposit 2. not charge a fee for electronic filing 3.

under Circular 230, Subpart B, tax preparers must
1. not charge a fee for direct deposit
2. not charge a fee for electronic filing
3. not prepare tax returns unless they are eligible to obtain a sicial security number
4. properly address conflicts of interest

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