id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-461	Lang, Michael B.	Commentary on Return Preparer Obligations	2022	19	.pdf	application/pdf	9303	474	51	For example, licensed lawyers or CPAs may be subject to their respective state regulatory authorities, Circular 230 (because they are admitted to practice before the IRS), and the statutory provisions affecting return preparers.' There is some empirical evidence that noncompliance is greater on returns prepared by return preparers than on returns prepared by taxpayers themselves.	cache/ftr-461.pdf	txt/ftr-461.txt