the end of the return period. Information includes the name, taxpayer identification number, and place of work of each tax preparer employed by him. Sixthly, the tax preparer is not allowed to endorse or negotiate, directly or through an agent, any check made by the taxpayer for the tax return. Lastly, the tax preparer must meet the due diligence requirements to determine eligibility for allowance of credit against the tax. Circular 230 Other than the U.S. Section 6694 and 6695, the Circular 230 also…
Words 2147 - Pages 9