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Internal Revenue Bulletin:  2011-27 

July 5, 2011 


Table of Contents

T.D. 9527 T.D. 9527

Final regulations in 31 CFR Part 10 provide that registered tax return preparers are practitioners under Circular 230, and that an individual is required to pass a minimum competency examination to become a registered tax return preparer. The final regulations also address registered tax return preparers’ continuing education requirements and incorporate the amendments to regulations section 10.34(a) relating to standards with respect to tax returns.

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