[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394507-105":59,"doc-detail-394507-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","tax-preparer-test-requirements-and-certification-2009-60","Tax Preparer Test Requirements and Certification (2009-60)","","A set of email statements addressed to tax authorities discusses oversight and qualification standards for tax preparers. Writers debate whether licensed professionals and unenrolled preparers should be allowed to prepare returns, emphasize competence, and argue for standardized examinations and stronger education. Multiple contributors cite concerns about open-book testing, inadequate continuing education hours, and insufficient training for non-individual tax return types. Proposals include requirements for testing without aid, internship-style supervised practice, and clearer expectations to protect the public from errors.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/tax-preparer-test-requirements-and-certification-2009-60/394507/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/tax-preparer-test-requirements-and-certification-2009-60/394507.png","ImageObject",300,407,{"name":92,"@type":93},"Liam","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-11","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What does Notice 2009-60 address in these emails?","Question",{"text":112,"@type":113},"It focuses on ideas for IRS oversight of tax preparers, including what qualifications should be required to prepare tax returns.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Why do the writers argue for standardized or more rigorous testing?",{"text":117,"@type":113},"They believe open-book or limited exams do not ensure real competence, and that too many preparers lack sufficient tax knowledge for complex return types.",{"name":119,"@type":110,"acceptedAnswer":120},"What additional qualification measures are proposed beyond testing?",{"text":121,"@type":113},"Several suggest internship-style supervised work with experienced licensed professionals and more substantial continuing education with formal assessment.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394507,1790464929,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},8796095461564,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","From: Danny Iezzi  \nSent: Saturday, August 01,2009  \nSubject: \"Notice 2009-60\"  \nAll State & Federal Tax Returns  \nHello:  \nThis is in reference to the subject matter contained on the NATP website as regards the position taken with it's members. The poll results are split between licensed professionals (exclusionary), and unenrolled return preparers as regards who should be able to carry the ball. I for one am registered with an EFIN, and a PTIN that can track me wherever I am; however, I am not a CPA, but I passed the CPA Exam on the first sitting. It runs the gamut, but CPAs andEAs make blunders too. This may be in part due to the handing over of a tax return to the less experienced hired help, but there may be other reasons as well. My emphasis is tax law and tax returns only as I am not trying to be all things to all people, not monthly bookkeeping, selling mortgages, or investment vehicles. In order to become a CPA I would have to be supervised for audits. My Uncle Peter L. Greco CPA does not really do audits, except occasionally because he said audits are more trouble than they are worth. When he walked out the door at Ernst and Ernst prior to the first savings and loan crisis, that company's wealthiest tax clients walked out the door with him so I am able to call up Uncle Pete, and get far better structure and advice for free so not even all CPAs and EAs will be equal. It is quality that separates the mediocre from the exceptional. Do more to assure one EFIN and PTIN per person. Most of my clients e-file unless the kiddie filed their own return, and did not check the box that he or she can be claimed on someone else's tax return.  \nYours truly,  \nDannie J. Iezzi MBA  \nIRS  \nFrom: Mohamad Eghtedari  \nSent: Saturday, August 01,2009  \nSubject: Preparer Test  \nHi  \nI have prepared taxes since 1983.  \nI have a Master Degree in Economics and I have taught Statistic and other Business courses at Colledhe level for many years. Since I had MA Degree in Economics I did not take any test to become CPA However I have consistently taken many Education Credits by attending Tax classes with NATP; NSTP and also by participating in IRS Tax Forums for several years. I have been member of NATP in the past and I am now member of NSTP and NSA. I am also an ERO.  \nI am 71 years old and think that I should be grandfathered in Tax Preparation. I will prepare taxes for another 3 or 4 years. Do I have to take atest any way?  \nI have always been wary of taking tests.  \nThanks  \nM. Eghtedari  \nFrom: Patrick Hurley  \nSent: Saturday, August 01, 2009  \nSubject: REQUIREMENTS  \nI BELIEVE THAT EVERY STATE SHOULD HAVE ANY AND ALL PREPARERS TAKE STANDARDIZE TEST SUCH AS OREGON. EVERY TAX PREPARER SHOULD BE RESPONSOIBLE TO CIRCULAR 230 SUCH AS ATTORNEYS, CPA'S AND ENROLLED AGENTS. TOO MANY STATES ALLOW PEOPLE TO PREPARE TAX RETURNS WITHOUT TAX KNOWLWEDGE. OREGON EXAMINATIONS FOR TAX PREPARERS COVER ONLY INDIVIDUALS AND INDIVIDUALS ARE NOT REQUIRED TO HAVE KNOWLWEDGE IN PARTNERSHIPS, CORPORATIONS, FIDUCUIARY RETURNS, ETC.  \nPatrick J. Hurley, E.A.  \nHurley's Tax Service  \nFrom: Karen Rawlings-Davenport  \nSent: Saturday, August 01, 2009  \nSubject: Tax Preparer Certification  \nI am an Enrolled Agent and have preparing taxes for 21 years. I am an operations manager of 5 tax locations for a Franchise called Liberty Tax Service in California. I teach the courses required in California for their registration process. Although California has a requirement for a 60 hour course and registration with the California Tax Education Council which is a good start, I have never believed this is enough. I see far too often people taking these open book exams who are not competent tax preparers. In addition, this CTEC registration allows a person with this designation to prepare ANY type of tax return even though they are only trained on Individual Tax Returns (the 1040) . I then see people preparing corporate returns, fiduciary or other types of returns with NO education or","cbCaii4EOdUBUKKh","https://ap.wps.com/l/cbCaii4EOdUBUKKh","pdf",149238,48,"English","# Notice 2009-60: IRS oversight of tax preparers\n## Standardized testing requirements\n## Education and continuing education limits\n## Internship and supervised training proposals","[{\"question\":\"What does Notice 2009-60 address in these emails?\",\"answer\":\"It focuses on ideas for IRS oversight of tax preparers, including what qualifications should be required to prepare tax returns.\"},{\"question\":\"Why do the writers argue for standardized or more rigorous testing?\",\"answer\":\"They believe open-book or limited exams do not ensure real competence, and that too many preparers lack sufficient tax knowledge for complex return types.\"},{\"question\":\"What additional qualification measures are proposed beyond testing?\",\"answer\":\"Several suggest internship-style supervised work with experienced licensed professionals and more substantial continuing education with formal assessment.\"}]","Tax Preparer Test Requirements and Certification (2009-60) | PDF",1790404721,121]