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The Registered Tax Return Preparer Test was a test produced by the U.S. Internal Revenue Service (IRS). Until the program was suspended in January 2013, the IRS had implemented rules requiring that certain individuals who wanted to work as tax return preparers pass this test to demonstrate their ability to understand U.S. tax law, tax form preparation and ethical requirements.
The Return Preparer Review Final Report (IRS Publication 4832) outlined the increasing importance of the tax preparation industry as tax law becomes more complex and taxpayers seek help in preparing accurate tax returns. As of 2008, eighty percent of taxpayers were seeking third party assistance, either from tax preparers or tax software, to ...
The VITA tax returns are prepared by IRS tax law certified volunteers. The volunteers are taught how to use tax software and specific tax law each year. They must pass a tax law exam to receive basic or advanced certification. The passing score is 80%. Certificates expire at the end of the tax year and must be renewed.
Enter tax preparers, professionals who've made careers in preparing others' tax returns. These individuals provide an alternative to both filing on your own and using tax preparation software.
The IRS's own internal operations manual is the Internal Revenue Manual, which describes the clerical procedures for processing and auditing tax returns for almost any circumstance. For example, the Internal Revenue Manual includes special procedures for processing tax returns from the President and Vice President of the United States. [87]
Circular 230 contains rules of conduct in preparing tax returns. [14] Persons preparing tax returns must not: Take a position on a tax return unless there is a realistic possibility of the position being sustained on its merits. Frivolous tax return positions are prohibited. Unreasonably delay prompt disposition of any matter before the IRS.
The National Association of Tax Professionals (NATP) is an organization in the United States that offers support, education, products, and research services to tax professionals. Its members provide tax preparation and planning assistance to over 11 million taxpayers.
The IRS Internal Revenue Manual is the official source of instructions to IRS personnel relating to the organization, administration and operation of the IRS. The IRM contains directions IRS employees need to carry out their responsibilities in administering IRS obligations, such as detailed procedures for processing and examining tax returns.