| http://www.w3.org/ns/prov#value | - There is nothing in Circular 230 or any other IRS publication that states that an attorney or CPA is authorized or qualified or enrolled to prepare 1040s, nor is there anything that says that just because a person is an attorney or a CPA he/she is considered to be more knowledgeable or competent or proficient in the actual preparation of individual income tax returns than an ???unenrolled??? pract
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