| http://www.w3.org/ns/prov#value | - IRS may also specify specific returns, schedules, and other forms that qualify as tax returns or claims for refund for purposes of the regs. (Reg. ?? 1.6109-2(h)) IRS rejected calls to exempt (or grandfather) from the PTIN requirement state licensed tax return preparers, and to exempt return preparers of long-standing
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