Ethics and Professional Responsibilities R01a-12b
Matters the government must prove for a tax evasion conviction.
Ethics and Professional Responsibilities R01a-11b
Name those situations generally not considered to be tax return preparers.
Ethics and Professional Responsibilities R01a-10b
Name the two types of tax return preparers.
Ethics and Professional Responsibilities R01a-09b
Qualitative factors that define a substantial portion of a tax return.