| http://www.w3.org/ns/prov#value | - The regs do not define the term ???tax return??? for purposes of the PTIN requirement (Reg. ??1.6109-2(a)(2)), and merely provide that IRS may identify specific returns, schedules, and other forms that qualify as tax returns or claims for refund for PTIN purposes. (Reg. ??1.6109-2(h)) All tax returns, claims for refund, or other tax forms submitted to IRS are treated as tax returns or claims for r
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